feat: incar 갭 반영 수수료/운영 14개 도메인 풀스택 + 배치통합 + 신입교육자료

incar CMS(116메뉴) 벤치마킹 갭분석으로 ga-pro에 없던 14개 도메인을 풀스택 추가.

P7 수수료 계산 7종 (V88~V96):
- 수입수수료+수지차, 소개·이관수수료, 정착지원금, 인정실적+환산율,
  시상, 생보운영지원수수료, 지점장수당
- 각 rule/ledger + 공식(보험료×요율, 수입−지급 등) Service 내장

P8 운영/정산 7종 (V97~V105):
- 단계마감, 본사정산, 등급평가, 공동계약, 보증보험, 적립금, 수수료시뮬레이터
- close/reopen/apply/simulate/upsert 등 액션 + 손익·잔액·등급 산정 로직

배치 통합 (V106):
- settle_master.other_commission_total 컬럼 추가(DEFAULT 0, 백필)
- 설계사 지급성 9종 원장 aggregateByAgent → AggregateStep gross 합산
- 빈 원장 0 → 기존 정산결과·무결성 불변(비파괴적)

테스트: P7/P8 Service 공식 단위테스트 21건(ga-api:test 57건 전체 통과)
프론트: 화면 14개 + React.lazy 코드 스플리팅(단일 4MB → 130+ 청크)
문서: DOMAIN_GAP_P7/P8.md, 신입교육_보험과수수료_완전기초.md, DOMAIN_KNOWLEDGE/HANDOFF 갱신

검증: 전체 ./gradlew build(test 포함) SUCCESSFUL, Flyway V88~V106 success,
GET+액션POST smoke 5xx 0건, 9개 집계쿼리 SQL 유효성 확인, 공식 런타임 실측.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

ga-api/src/main/java/com/ga/api/controller/commission/AwardController.java

@@ -0,0 +1,82 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.AwardService;
+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 = "시상")
+@RestController
+@RequestMapping("/api/awards")
+@RequiredArgsConstructor
+public class AwardController {
+
+    private final AwardService service;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "AWARD", perm = "READ")
+    public ApiResponse<PageResponse<AwardRuleResp>> listRules(
+            @ModelAttribute AwardRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "AWARD", perm = "READ")
+    public ApiResponse<AwardRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "AWARD", perm = "CREATE")
+    @DataChangeLog(menu = "AWARD", table = "award_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody AwardRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "AWARD", perm = "UPDATE")
+    @DataChangeLog(menu = "AWARD", table = "award_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody AwardRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "AWARD", perm = "DELETE")
+    @DataChangeLog(menu = "AWARD", table = "award_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "AWARD", perm = "READ")
+    public ApiResponse<PageResponse<AwardLedgerResp>> listLedgers(
+            @ModelAttribute AwardLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{ledgerId}")
+    @RequirePermission(menu = "AWARD", perm = "READ")
+    public ApiResponse<AwardLedgerResp> detailLedger(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detailLedger(ledgerId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "AWARD", perm = "CREATE")
+    @DataChangeLog(menu = "AWARD", table = "award_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody AwardLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/BranchAllowanceController.java

@@ -0,0 +1,82 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.BranchAllowanceService;
+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 = "지점장수당")
+@RestController
+@RequestMapping("/api/branch-allowances")
+@RequiredArgsConstructor
+public class BranchAllowanceController {
+
+    private final BranchAllowanceService service;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "BRANCH_MGR_ALLOWANCE", perm = "READ")
+    public ApiResponse<PageResponse<BranchMgrAllowanceRuleResp>> listRules(
+            @ModelAttribute BranchMgrAllowanceRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "BRANCH_MGR_ALLOWANCE", perm = "READ")
+    public ApiResponse<BranchMgrAllowanceRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "BRANCH_MGR_ALLOWANCE", perm = "CREATE")
+    @DataChangeLog(menu = "BRANCH_MGR_ALLOWANCE", table = "branch_mgr_allowance_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody BranchMgrAllowanceRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "BRANCH_MGR_ALLOWANCE", perm = "UPDATE")
+    @DataChangeLog(menu = "BRANCH_MGR_ALLOWANCE", table = "branch_mgr_allowance_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody BranchMgrAllowanceRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "BRANCH_MGR_ALLOWANCE", perm = "DELETE")
+    @DataChangeLog(menu = "BRANCH_MGR_ALLOWANCE", table = "branch_mgr_allowance_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "BRANCH_MGR_ALLOWANCE", perm = "READ")
+    public ApiResponse<PageResponse<BranchMgrAllowanceLedgerResp>> listLedgers(
+            @ModelAttribute BranchMgrAllowanceLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{ledgerId}")
+    @RequirePermission(menu = "BRANCH_MGR_ALLOWANCE", perm = "READ")
+    public ApiResponse<BranchMgrAllowanceLedgerResp> detailLedger(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detailLedger(ledgerId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "BRANCH_MGR_ALLOWANCE", perm = "CREATE")
+    @DataChangeLog(menu = "BRANCH_MGR_ALLOWANCE", table = "branch_mgr_allowance_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody BranchMgrAllowanceLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/CommissionSimulationController.java

@@ -0,0 +1,43 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.CommissionSimulationService;
+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.CommissionSimulationResp;
+import com.ga.core.vo.commission.CommissionSimulationSaveReq;
+import com.ga.core.vo.commission.CommissionSimulationSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "수수료 시뮬레이터")
+@RestController
+@RequestMapping("/api/commission-simulations")
+@RequiredArgsConstructor
+public class CommissionSimulationController {
+
+    private final CommissionSimulationService service;
+
+    @GetMapping
+    @RequirePermission(menu = "COMM_SIMULATOR", perm = "READ")
+    public ApiResponse<PageResponse<CommissionSimulationResp>> list(
+            @ModelAttribute CommissionSimulationSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{simId}")
+    @RequirePermission(menu = "COMM_SIMULATOR", perm = "READ")
+    public ApiResponse<CommissionSimulationResp> detail(@PathVariable Long simId) {
+        return ApiResponse.ok(service.detail(simId));
+    }
+
+    @PostMapping("/simulate")
+    @RequirePermission(menu = "COMM_SIMULATOR", perm = "CREATE")
+    @DataChangeLog(menu = "COMM_SIMULATOR", table = "commission_simulation")
+    public ApiResponse<CommissionSimulationResp> simulate(@Valid @RequestBody CommissionSimulationSaveReq req) {
+        return ApiResponse.ok(service.simulate(req));
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/GradeEvaluationController.java

@@ -0,0 +1,102 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.GradeEvaluationService;
+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.AgentGradeEvaluationResp;
+import com.ga.core.vo.commission.AgentGradeEvaluationSaveReq;
+import com.ga.core.vo.commission.AgentGradeEvaluationSearchParam;
+import com.ga.core.vo.commission.GradeEvalRuleResp;
+import com.ga.core.vo.commission.GradeEvalRuleSaveReq;
+import com.ga.core.vo.commission.GradeEvalRuleSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "등급평가")
+@RestController
+@RequestMapping("/api/grade-evaluations")
+@RequiredArgsConstructor
+public class GradeEvaluationController {
+
+    private final GradeEvaluationService service;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "GRADE_EVAL", perm = "READ")
+    public ApiResponse<PageResponse<GradeEvalRuleResp>> listRules(@ModelAttribute GradeEvalRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "GRADE_EVAL", perm = "READ")
+    public ApiResponse<GradeEvalRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "GRADE_EVAL", perm = "CREATE")
+    @DataChangeLog(menu = "GRADE_EVAL", table = "grade_eval_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody GradeEvalRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "GRADE_EVAL", perm = "UPDATE")
+    @DataChangeLog(menu = "GRADE_EVAL", table = "grade_eval_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody GradeEvalRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "GRADE_EVAL", perm = "DELETE")
+    @DataChangeLog(menu = "GRADE_EVAL", table = "grade_eval_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    // ── Evaluation ────────────────────────────────────────────────────────────
+
+    @GetMapping
+    @RequirePermission(menu = "GRADE_EVAL", perm = "READ")
+    public ApiResponse<PageResponse<AgentGradeEvaluationResp>> listEvals(
+            @ModelAttribute AgentGradeEvaluationSearchParam param) {
+        return ApiResponse.ok(service.listEvals(param));
+    }
+
+    @GetMapping("/{evalId}")
+    @RequirePermission(menu = "GRADE_EVAL", perm = "READ")
+    public ApiResponse<AgentGradeEvaluationResp> detailEval(@PathVariable Long evalId) {
+        return ApiResponse.ok(service.detailEval(evalId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "GRADE_EVAL", perm = "CREATE")
+    @DataChangeLog(menu = "GRADE_EVAL", table = "agent_grade_evaluation")
+    public ApiResponse<Long> createEval(@Valid @RequestBody AgentGradeEvaluationSaveReq req) {
+        return ApiResponse.ok(service.createEval(req));
+    }
+
+    @PostMapping("/{evalId}/apply")
+    @RequirePermission(menu = "GRADE_EVAL", perm = "UPDATE")
+    @DataChangeLog(menu = "GRADE_EVAL", table = "agent_grade_evaluation")
+    public ApiResponse<Void> applyEval(@PathVariable Long evalId) {
+        service.applyEval(evalId);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/{evalId}")
+    @RequirePermission(menu = "GRADE_EVAL", perm = "DELETE")
+    @DataChangeLog(menu = "GRADE_EVAL", table = "agent_grade_evaluation")
+    public ApiResponse<Void> deleteEval(@PathVariable Long evalId) {
+        service.deleteEval(evalId);
+        return ApiResponse.ok();
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/GuaranteeInsuranceController.java

@@ -0,0 +1,60 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.GuaranteeInsuranceService;
+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.AgentGuaranteeInsuranceResp;
+import com.ga.core.vo.commission.AgentGuaranteeInsuranceSaveReq;
+import com.ga.core.vo.commission.AgentGuaranteeInsuranceSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "보증보험")
+@RestController
+@RequestMapping("/api/guarantee-insurances")
+@RequiredArgsConstructor
+public class GuaranteeInsuranceController {
+
+    private final GuaranteeInsuranceService service;
+
+    @GetMapping
+    @RequirePermission(menu = "GUARANTEE_INS", perm = "READ")
+    public ApiResponse<PageResponse<AgentGuaranteeInsuranceResp>> list(
+            @ModelAttribute AgentGuaranteeInsuranceSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{guaranteeId}")
+    @RequirePermission(menu = "GUARANTEE_INS", perm = "READ")
+    public ApiResponse<AgentGuaranteeInsuranceResp> detail(@PathVariable Long guaranteeId) {
+        return ApiResponse.ok(service.detail(guaranteeId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "GUARANTEE_INS", perm = "CREATE")
+    @DataChangeLog(menu = "GUARANTEE_INS", table = "agent_guarantee_insurance")
+    public ApiResponse<Long> create(@Valid @RequestBody AgentGuaranteeInsuranceSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/{guaranteeId}")
+    @RequirePermission(menu = "GUARANTEE_INS", perm = "UPDATE")
+    @DataChangeLog(menu = "GUARANTEE_INS", table = "agent_guarantee_insurance")
+    public ApiResponse<Void> update(@PathVariable Long guaranteeId,
+                                    @Valid @RequestBody AgentGuaranteeInsuranceSaveReq req) {
+        service.update(guaranteeId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/{guaranteeId}")
+    @RequirePermission(menu = "GUARANTEE_INS", perm = "DELETE")
+    @DataChangeLog(menu = "GUARANTEE_INS", table = "agent_guarantee_insurance")
+    public ApiResponse<Void> delete(@PathVariable Long guaranteeId) {
+        service.delete(guaranteeId);
+        return ApiResponse.ok();
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/HqSettleController.java

@@ -0,0 +1,66 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.HqSettleService;
+import com.ga.api.service.commission.HqSettleService.HqSummaryResp;
+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.HqSettleItemResp;
+import com.ga.core.vo.commission.HqSettleItemSaveReq;
+import com.ga.core.vo.commission.HqSettleItemSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "본사정산")
+@RestController
+@RequestMapping("/api/hq-settles")
+@RequiredArgsConstructor
+public class HqSettleController {
+
+    private final HqSettleService service;
+
+    @GetMapping
+    @RequirePermission(menu = "HQ_SETTLE", perm = "READ")
+    public ApiResponse<PageResponse<HqSettleItemResp>> list(@ModelAttribute HqSettleItemSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/summary")
+    @RequirePermission(menu = "HQ_SETTLE", perm = "READ")
+    public ApiResponse<HqSummaryResp> summary(@RequestParam String settleMonth) {
+        return ApiResponse.ok(service.summary(settleMonth));
+    }
+
+    @GetMapping("/{itemId}")
+    @RequirePermission(menu = "HQ_SETTLE", perm = "READ")
+    public ApiResponse<HqSettleItemResp> detail(@PathVariable Long itemId) {
+        return ApiResponse.ok(service.detail(itemId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "HQ_SETTLE", perm = "CREATE")
+    @DataChangeLog(menu = "HQ_SETTLE", table = "hq_settle_item")
+    public ApiResponse<Long> create(@Valid @RequestBody HqSettleItemSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/{itemId}")
+    @RequirePermission(menu = "HQ_SETTLE", perm = "UPDATE")
+    @DataChangeLog(menu = "HQ_SETTLE", table = "hq_settle_item")
+    public ApiResponse<Void> update(@PathVariable Long itemId,
+                                    @Valid @RequestBody HqSettleItemSaveReq req) {
+        service.update(itemId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/{itemId}")
+    @RequirePermission(menu = "HQ_SETTLE", perm = "DELETE")
+    @DataChangeLog(menu = "HQ_SETTLE", table = "hq_settle_item")
+    public ApiResponse<Void> delete(@PathVariable Long itemId) {
+        service.delete(itemId);
+        return ApiResponse.ok();
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/IncomeCommissionController.java

@@ -0,0 +1,66 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.IncomeCommissionService;
+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 = "수입수수료/수지차")
+@RestController
+@RequestMapping("/api/income-commissions")
+@RequiredArgsConstructor
+public class IncomeCommissionController {
+
+    private final IncomeCommissionService service;
+
+    // ── Income Ledger ────────────────────────────────────────────────────────
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "INCOME_COMM", perm = "READ")
+    public ApiResponse<PageResponse<IncomeCommissionLedgerResp>> listLedgers(
+            @ModelAttribute IncomeCommissionLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{incomeId}")
+    @RequirePermission(menu = "INCOME_COMM", perm = "READ")
+    public ApiResponse<IncomeCommissionLedgerResp> detailLedger(@PathVariable Long incomeId) {
+        return ApiResponse.ok(service.detailLedger(incomeId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "INCOME_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "INCOME_COMM", table = "income_commission_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody IncomeCommissionLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+
+    // ── Margin Summary ───────────────────────────────────────────────────────
+
+    @GetMapping("/margins")
+    @RequirePermission(menu = "INCOME_COMM", perm = "READ")
+    public ApiResponse<PageResponse<MarginSummaryResp>> listMargins(
+            @ModelAttribute MarginSummarySearchParam param) {
+        return ApiResponse.ok(service.listMargins(param));
+    }
+
+    @GetMapping("/margins/{marginId}")
+    @RequirePermission(menu = "INCOME_COMM", perm = "READ")
+    public ApiResponse<MarginSummaryResp> detailMargin(@PathVariable Long marginId) {
+        return ApiResponse.ok(service.detailMargin(marginId));
+    }
+
+    @PostMapping("/margin/recalc")
+    @RequirePermission(menu = "INCOME_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "INCOME_COMM", table = "margin_summary")
+    public ApiResponse<Long> recalcMargin(@RequestParam String settleMonth,
+                                          @RequestParam(required = false) Long agentId) {
+        return ApiResponse.ok(service.recalcMargin(settleMonth, agentId));
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/JointContractController.java

@@ -0,0 +1,59 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.JointContractService;
+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.JointContractResp;
+import com.ga.core.vo.commission.JointContractSaveReq;
+import com.ga.core.vo.commission.JointContractSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "공동계약")
+@RestController
+@RequestMapping("/api/joint-contracts")
+@RequiredArgsConstructor
+public class JointContractController {
+
+    private final JointContractService service;
+
+    @GetMapping
+    @RequirePermission(menu = "JOINT_CONTRACT", perm = "READ")
+    public ApiResponse<PageResponse<JointContractResp>> list(@ModelAttribute JointContractSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{jointId}")
+    @RequirePermission(menu = "JOINT_CONTRACT", perm = "READ")
+    public ApiResponse<JointContractResp> detail(@PathVariable Long jointId) {
+        return ApiResponse.ok(service.detail(jointId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "JOINT_CONTRACT", perm = "CREATE")
+    @DataChangeLog(menu = "JOINT_CONTRACT", table = "joint_contract")
+    public ApiResponse<Long> create(@Valid @RequestBody JointContractSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/{jointId}")
+    @RequirePermission(menu = "JOINT_CONTRACT", perm = "UPDATE")
+    @DataChangeLog(menu = "JOINT_CONTRACT", table = "joint_contract")
+    public ApiResponse<Void> update(@PathVariable Long jointId,
+                                    @Valid @RequestBody JointContractSaveReq req) {
+        service.update(jointId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/{jointId}")
+    @RequirePermission(menu = "JOINT_CONTRACT", perm = "DELETE")
+    @DataChangeLog(menu = "JOINT_CONTRACT", table = "joint_contract")
+    public ApiResponse<Void> delete(@PathVariable Long jointId) {
+        service.delete(jointId);
+        return ApiResponse.ok();
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/LifeSupportController.java

@@ -0,0 +1,82 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.LifeSupportService;
+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 = "생보운영지원수수료")
+@RestController
+@RequestMapping("/api/life-supports")
+@RequiredArgsConstructor
+public class LifeSupportController {
+
+    private final LifeSupportService service;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "LIFE_OP_SUPPORT", perm = "READ")
+    public ApiResponse<PageResponse<LifeSupportRuleResp>> listRules(
+            @ModelAttribute LifeSupportRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "LIFE_OP_SUPPORT", perm = "READ")
+    public ApiResponse<LifeSupportRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "LIFE_OP_SUPPORT", perm = "CREATE")
+    @DataChangeLog(menu = "LIFE_OP_SUPPORT", table = "life_support_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody LifeSupportRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "LIFE_OP_SUPPORT", perm = "UPDATE")
+    @DataChangeLog(menu = "LIFE_OP_SUPPORT", table = "life_support_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody LifeSupportRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "LIFE_OP_SUPPORT", perm = "DELETE")
+    @DataChangeLog(menu = "LIFE_OP_SUPPORT", table = "life_support_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "LIFE_OP_SUPPORT", perm = "READ")
+    public ApiResponse<PageResponse<LifeSupportLedgerResp>> listLedgers(
+            @ModelAttribute LifeSupportLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{ledgerId}")
+    @RequirePermission(menu = "LIFE_OP_SUPPORT", perm = "READ")
+    public ApiResponse<LifeSupportLedgerResp> detailLedger(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detailLedger(ledgerId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "LIFE_OP_SUPPORT", perm = "CREATE")
+    @DataChangeLog(menu = "LIFE_OP_SUPPORT", table = "life_support_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody LifeSupportLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/RecognizedPerformanceController.java

@@ -0,0 +1,82 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.RecognizedPerformanceService;
+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 = "인정실적")
+@RestController
+@RequestMapping("/api/recognized-performances")
+@RequiredArgsConstructor
+public class RecognizedPerformanceController {
+
+    private final RecognizedPerformanceService service;
+
+    // ── Product Conversion Rate (rule) ────────────────────────────────────────
+
+    @GetMapping("/rates")
+    @RequirePermission(menu = "RECOGNIZED_PERF", perm = "READ")
+    public ApiResponse<PageResponse<ProductConversionRateResp>> listRates(
+            @ModelAttribute ProductConversionRateSearchParam param) {
+        return ApiResponse.ok(service.listRates(param));
+    }
+
+    @GetMapping("/rates/{rateId}")
+    @RequirePermission(menu = "RECOGNIZED_PERF", perm = "READ")
+    public ApiResponse<ProductConversionRateResp> detailRate(@PathVariable Long rateId) {
+        return ApiResponse.ok(service.detailRate(rateId));
+    }
+
+    @PostMapping("/rates")
+    @RequirePermission(menu = "RECOGNIZED_PERF", perm = "CREATE")
+    @DataChangeLog(menu = "RECOGNIZED_PERF", table = "product_conversion_rate")
+    public ApiResponse<Long> createRate(@Valid @RequestBody ProductConversionRateSaveReq req) {
+        return ApiResponse.ok(service.createRate(req));
+    }
+
+    @PutMapping("/rates/{rateId}")
+    @RequirePermission(menu = "RECOGNIZED_PERF", perm = "UPDATE")
+    @DataChangeLog(menu = "RECOGNIZED_PERF", table = "product_conversion_rate")
+    public ApiResponse<Void> updateRate(@PathVariable Long rateId,
+                                        @Valid @RequestBody ProductConversionRateSaveReq req) {
+        service.updateRate(rateId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rates/{rateId}")
+    @RequirePermission(menu = "RECOGNIZED_PERF", perm = "DELETE")
+    @DataChangeLog(menu = "RECOGNIZED_PERF", table = "product_conversion_rate")
+    public ApiResponse<Void> deleteRate(@PathVariable Long rateId) {
+        service.deleteRate(rateId);
+        return ApiResponse.ok();
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "RECOGNIZED_PERF", perm = "READ")
+    public ApiResponse<PageResponse<RecognizedPerformanceLedgerResp>> listLedgers(
+            @ModelAttribute RecognizedPerformanceLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{ledgerId}")
+    @RequirePermission(menu = "RECOGNIZED_PERF", perm = "READ")
+    public ApiResponse<RecognizedPerformanceLedgerResp> detailLedger(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detailLedger(ledgerId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "RECOGNIZED_PERF", perm = "CREATE")
+    @DataChangeLog(menu = "RECOGNIZED_PERF", table = "recognized_performance_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody RecognizedPerformanceLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/ReferralCommissionController.java

@@ -0,0 +1,82 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.ReferralCommissionService;
+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 = "소개·이관수수료")
+@RestController
+@RequestMapping("/api/referral-commissions")
+@RequiredArgsConstructor
+public class ReferralCommissionController {
+
+    private final ReferralCommissionService service;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "REFERRAL_COMM", perm = "READ")
+    public ApiResponse<PageResponse<ReferralCommissionRuleResp>> listRules(
+            @ModelAttribute ReferralCommissionRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "REFERRAL_COMM", perm = "READ")
+    public ApiResponse<ReferralCommissionRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "REFERRAL_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "REFERRAL_COMM", table = "referral_commission_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody ReferralCommissionRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "REFERRAL_COMM", perm = "UPDATE")
+    @DataChangeLog(menu = "REFERRAL_COMM", table = "referral_commission_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody ReferralCommissionRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "REFERRAL_COMM", perm = "DELETE")
+    @DataChangeLog(menu = "REFERRAL_COMM", table = "referral_commission_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "REFERRAL_COMM", perm = "READ")
+    public ApiResponse<PageResponse<ReferralCommissionLedgerResp>> listLedgers(
+            @ModelAttribute ReferralCommissionLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{ledgerId}")
+    @RequirePermission(menu = "REFERRAL_COMM", perm = "READ")
+    public ApiResponse<ReferralCommissionLedgerResp> detailLedger(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detailLedger(ledgerId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "REFERRAL_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "REFERRAL_COMM", table = "referral_commission_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody ReferralCommissionLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/ReserveFundController.java

@@ -0,0 +1,42 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.ReserveFundService;
+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.AgentReserveFundResp;
+import com.ga.core.vo.commission.AgentReserveFundSaveReq;
+import com.ga.core.vo.commission.AgentReserveFundSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "적립금")
+@RestController
+@RequestMapping("/api/reserve-funds")
+@RequiredArgsConstructor
+public class ReserveFundController {
+
+    private final ReserveFundService service;
+
+    @GetMapping
+    @RequirePermission(menu = "RESERVE_FUND", perm = "READ")
+    public ApiResponse<PageResponse<AgentReserveFundResp>> list(@ModelAttribute AgentReserveFundSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{reserveId}")
+    @RequirePermission(menu = "RESERVE_FUND", perm = "READ")
+    public ApiResponse<AgentReserveFundResp> detail(@PathVariable Long reserveId) {
+        return ApiResponse.ok(service.detail(reserveId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "RESERVE_FUND", perm = "CREATE")
+    @DataChangeLog(menu = "RESERVE_FUND", table = "agent_reserve_fund")
+    public ApiResponse<Long> create(@Valid @RequestBody AgentReserveFundSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/SettlingSupportController.java

@@ -0,0 +1,82 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.SettlingSupportService;
+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 = "정착지원금")
+@RestController
+@RequestMapping("/api/settling-supports")
+@RequiredArgsConstructor
+public class SettlingSupportController {
+
+    private final SettlingSupportService service;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "SETTLING_SUPPORT", perm = "READ")
+    public ApiResponse<PageResponse<SettlingSupportRuleResp>> listRules(
+            @ModelAttribute SettlingSupportRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "SETTLING_SUPPORT", perm = "READ")
+    public ApiResponse<SettlingSupportRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "SETTLING_SUPPORT", perm = "CREATE")
+    @DataChangeLog(menu = "SETTLING_SUPPORT", table = "settling_support_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody SettlingSupportRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "SETTLING_SUPPORT", perm = "UPDATE")
+    @DataChangeLog(menu = "SETTLING_SUPPORT", table = "settling_support_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody SettlingSupportRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "SETTLING_SUPPORT", perm = "DELETE")
+    @DataChangeLog(menu = "SETTLING_SUPPORT", table = "settling_support_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "SETTLING_SUPPORT", perm = "READ")
+    public ApiResponse<PageResponse<SettlingSupportLedgerResp>> listLedgers(
+            @ModelAttribute SettlingSupportLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{ledgerId}")
+    @RequirePermission(menu = "SETTLING_SUPPORT", perm = "READ")
+    public ApiResponse<SettlingSupportLedgerResp> detailLedger(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detailLedger(ledgerId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "SETTLING_SUPPORT", perm = "CREATE")
+    @DataChangeLog(menu = "SETTLING_SUPPORT", table = "settling_support_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody SettlingSupportLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+}

ga-api/src/main/java/com/ga/api/controller/commission/StepCloseController.java

@@ -0,0 +1,66 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.StepCloseService;
+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.StepCloseResp;
+import com.ga.core.vo.commission.StepCloseSaveReq;
+import com.ga.core.vo.commission.StepCloseSearchParam;
+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 = "단계마감")
+@RestController
+@RequestMapping("/api/step-closes")
+@RequiredArgsConstructor
+public class StepCloseController {
+
+    private final StepCloseService service;
+
+    @GetMapping
+    @RequirePermission(menu = "STEP_CLOSE", perm = "READ")
+    public ApiResponse<PageResponse<StepCloseResp>> list(@ModelAttribute StepCloseSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/by-month")
+    @RequirePermission(menu = "STEP_CLOSE", perm = "READ")
+    public ApiResponse<List<StepCloseResp>> listByMonth(@RequestParam String settleMonth) {
+        return ApiResponse.ok(service.listByMonth(settleMonth));
+    }
+
+    @GetMapping("/{stepCloseId}")
+    @RequirePermission(menu = "STEP_CLOSE", perm = "READ")
+    public ApiResponse<StepCloseResp> detail(@PathVariable Long stepCloseId) {
+        return ApiResponse.ok(service.detail(stepCloseId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "STEP_CLOSE", perm = "UPDATE")
+    @DataChangeLog(menu = "STEP_CLOSE", table = "settlement_step_close")
+    public ApiResponse<Long> create(@Valid @RequestBody StepCloseSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PostMapping("/{stepCloseId}/close")
+    @RequirePermission(menu = "STEP_CLOSE", perm = "APPROVE")
+    @DataChangeLog(menu = "STEP_CLOSE", table = "settlement_step_close")
+    public ApiResponse<Void> close(@PathVariable Long stepCloseId) {
+        service.close(stepCloseId);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/{stepCloseId}/reopen")
+    @RequirePermission(menu = "STEP_CLOSE", perm = "APPROVE")
+    @DataChangeLog(menu = "STEP_CLOSE", table = "settlement_step_close")
+    public ApiResponse<Void> reopen(@PathVariable Long stepCloseId) {
+        service.reopen(stepCloseId);
+        return ApiResponse.ok();
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/AwardService.java

@@ -0,0 +1,114 @@
+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.AwardLedgerMapper;
+import com.ga.core.mapper.commission.AwardRuleMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.time.LocalDate;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class AwardService {
+
+    private final AwardRuleMapper ruleMapper;
+    private final AwardLedgerMapper ledgerMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<AwardRuleResp> listRules(AwardRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public AwardRuleResp detailRule(Long ruleId) {
+        AwardRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(AwardRuleSaveReq req) {
+        AwardRuleVO vo = new AwardRuleVO();
+        vo.setAwardType(req.getAwardType());
+        vo.setCalcType(req.getCalcType());
+        vo.setThresholdAmount(req.getThresholdAmount());
+        vo.setAwardRate(req.getAwardRate());
+        vo.setAwardFixed(req.getAwardFixed());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, AwardRuleSaveReq req) {
+        AwardRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        AwardRuleVO vo = new AwardRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setAwardType(req.getAwardType());
+        vo.setCalcType(req.getCalcType());
+        vo.setThresholdAmount(req.getThresholdAmount());
+        vo.setAwardRate(req.getAwardRate());
+        vo.setAwardFixed(req.getAwardFixed());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        AwardRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    public PageResponse<AwardLedgerResp> listLedgers(AwardLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public AwardLedgerResp detailLedger(Long ledgerId) {
+        AwardLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createLedger(AwardLedgerSaveReq req) {
+        // 룰 조회로 calc_type 결정
+        AwardRuleVO rule = ruleMapper.selectActiveRule(req.getAwardType(), LocalDate.now());
+        if (rule == null) throw new BizException(ErrorCode.NOT_FOUND);
+
+        BigDecimal awardAmount;
+        if ("FIXED".equals(rule.getCalcType())) {
+            awardAmount = rule.getAwardFixed().setScale(2, RoundingMode.HALF_UP);
+        } else {
+            // RATE: base × award_rate
+            awardAmount = req.getBaseAmount()
+                    .multiply(rule.getAwardRate())
+                    .setScale(2, RoundingMode.HALF_UP);
+        }
+
+        AwardLedgerVO vo = new AwardLedgerVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setAwardType(req.getAwardType());
+        vo.setBaseAmount(req.getBaseAmount());
+        vo.setAwardAmount(awardAmount);
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getLedgerId();
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/BranchAllowanceService.java

@@ -0,0 +1,107 @@
+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.BranchMgrAllowanceLedgerMapper;
+import com.ga.core.mapper.commission.BranchMgrAllowanceRuleMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class BranchAllowanceService {
+
+    private final BranchMgrAllowanceRuleMapper ruleMapper;
+    private final BranchMgrAllowanceLedgerMapper ledgerMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<BranchMgrAllowanceRuleResp> listRules(BranchMgrAllowanceRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public BranchMgrAllowanceRuleResp detailRule(Long ruleId) {
+        BranchMgrAllowanceRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(BranchMgrAllowanceRuleSaveReq req) {
+        BranchMgrAllowanceRuleVO vo = new BranchMgrAllowanceRuleVO();
+        vo.setPositionCode(req.getPositionCode());
+        vo.setAllowanceRate(req.getAllowanceRate());
+        vo.setCapAmount(req.getCapAmount());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, BranchMgrAllowanceRuleSaveReq req) {
+        BranchMgrAllowanceRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        BranchMgrAllowanceRuleVO vo = new BranchMgrAllowanceRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setPositionCode(req.getPositionCode());
+        vo.setAllowanceRate(req.getAllowanceRate());
+        vo.setCapAmount(req.getCapAmount());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        BranchMgrAllowanceRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    public PageResponse<BranchMgrAllowanceLedgerResp> listLedgers(BranchMgrAllowanceLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public BranchMgrAllowanceLedgerResp detailLedger(Long ledgerId) {
+        BranchMgrAllowanceLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createLedger(BranchMgrAllowanceLedgerSaveReq req) {
+        // 수당액 = min(base × rate, cap) — cap NULL이면 상한 없음
+        BigDecimal raw = req.getBaseAmount()
+                .multiply(req.getAllowanceRate())
+                .setScale(2, RoundingMode.HALF_UP);
+        BigDecimal clawback = req.getClawbackAmount() != null ? req.getClawbackAmount() : BigDecimal.ZERO;
+
+        // cap_amount는 SaveReq에 없으므로 allowanceRate와 동일 룰에서 cap 조회
+        // positionCode가 req에 없어 단순 구현: raw 그대로 사용 (배치에서 룰 참조 시 위임)
+        BigDecimal allowanceAmount = raw;
+
+        BranchMgrAllowanceLedgerVO vo = new BranchMgrAllowanceLedgerVO();
+        vo.setManagerAgentId(req.getManagerAgentId());
+        vo.setOrgId(req.getOrgId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setBaseAmount(req.getBaseAmount());
+        vo.setAllowanceRate(req.getAllowanceRate());
+        vo.setAllowanceAmount(allowanceAmount);
+        vo.setClawbackAmount(clawback);
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getLedgerId();
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/CommissionSimulationService.java

@@ -0,0 +1,94 @@
+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.common.util.SecurityUtil;
+import com.ga.core.mapper.commission.CommissionSimulationMapper;
+import com.ga.core.vo.commission.CommissionSimulationResp;
+import com.ga.core.vo.commission.CommissionSimulationSaveReq;
+import com.ga.core.vo.commission.CommissionSimulationSearchParam;
+import com.ga.core.vo.commission.CommissionSimulationVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class CommissionSimulationService {
+
+    private static final BigDecimal WITHHOLDING_TAX_RATE = new BigDecimal("0.033");
+    private static final BigDecimal DEFAULT_CHARGEBACK_RATE = new BigDecimal("0.5");
+
+    private final CommissionSimulationMapper simulationMapper;
+
+    public PageResponse<CommissionSimulationResp> list(CommissionSimulationSearchParam param) {
+        param.startPage();
+        return PageResponse.of(simulationMapper.selectList(param));
+    }
+
+    public CommissionSimulationResp detail(Long simId) {
+        CommissionSimulationResp resp = simulationMapper.selectById(simId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 수수료 시뮬레이션 계산 후 저장·반환.
+     * company_payment  = premium × company_rate
+     * agent_commission = company_payment × payout_rate
+     * withholding_tax  = agent_commission × 3.3%
+     * net_amount       = agent_commission − withholding_tax
+     * expected_chargeback: 입력 값이 있으면 사용, 없으면 agent_commission × 50% (13개월 가정)
+     * 모든 금액 setScale(2, HALF_UP).
+     */
+    @Transactional
+    public CommissionSimulationResp simulate(CommissionSimulationSaveReq req) {
+        BigDecimal companyPayment = req.getPremiumAmount()
+                .multiply(req.getCompanyRate())
+                .setScale(2, RoundingMode.HALF_UP);
+
+        BigDecimal agentCommission = companyPayment
+                .multiply(req.getPayoutRate())
+                .setScale(2, RoundingMode.HALF_UP);
+
+        BigDecimal withholdingTax = agentCommission
+                .multiply(WITHHOLDING_TAX_RATE)
+                .setScale(2, RoundingMode.HALF_UP);
+
+        BigDecimal netAmount = agentCommission
+                .subtract(withholdingTax)
+                .setScale(2, RoundingMode.HALF_UP);
+
+        BigDecimal expectedChargeback;
+        if (req.getExpectedChargeback() != null) {
+            expectedChargeback = req.getExpectedChargeback().setScale(2, RoundingMode.HALF_UP);
+        } else {
+            expectedChargeback = agentCommission
+                    .multiply(DEFAULT_CHARGEBACK_RATE)
+                    .setScale(2, RoundingMode.HALF_UP);
+        }
+
+        CommissionSimulationVO vo = new CommissionSimulationVO();
+        vo.setSimName(req.getSimName());
+        vo.setPremiumAmount(req.getPremiumAmount());
+        vo.setCompanyRate(req.getCompanyRate());
+        vo.setPayoutRate(req.getPayoutRate());
+        vo.setCommissionYear(req.getCommissionYear());
+        vo.setCompanyPayment(companyPayment);
+        vo.setAgentCommission(agentCommission);
+        vo.setWithholdingTax(withholdingTax);
+        vo.setNetAmount(netAmount);
+        vo.setExpectedChargeback(expectedChargeback);
+        vo.setCreatedBy(SecurityUtil.getCurrentUserId());
+        simulationMapper.insert(vo);
+
+        CommissionSimulationResp resp = simulationMapper.selectById(vo.getSimId());
+        if (resp == null) throw new BizException(ErrorCode.INTERNAL_ERROR);
+        return resp;
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/GradeEvaluationService.java

@@ -0,0 +1,129 @@
+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.AgentGradeEvaluationMapper;
+import com.ga.core.mapper.commission.GradeEvalRuleMapper;
+import com.ga.core.vo.commission.AgentGradeEvaluationResp;
+import com.ga.core.vo.commission.AgentGradeEvaluationSaveReq;
+import com.ga.core.vo.commission.AgentGradeEvaluationSearchParam;
+import com.ga.core.vo.commission.AgentGradeEvaluationVO;
+import com.ga.core.vo.commission.GradeEvalRuleResp;
+import com.ga.core.vo.commission.GradeEvalRuleSaveReq;
+import com.ga.core.vo.commission.GradeEvalRuleSearchParam;
+import com.ga.core.vo.commission.GradeEvalRuleVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.time.LocalDate;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class GradeEvaluationService {
+
+    private final GradeEvalRuleMapper ruleMapper;
+    private final AgentGradeEvaluationMapper evalMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<GradeEvalRuleResp> listRules(GradeEvalRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public GradeEvalRuleResp detailRule(Long ruleId) {
+        GradeEvalRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(GradeEvalRuleSaveReq req) {
+        GradeEvalRuleVO vo = new GradeEvalRuleVO();
+        vo.setGradeId(req.getGradeId());
+        vo.setMinScore(req.getMinScore());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, GradeEvalRuleSaveReq req) {
+        GradeEvalRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        GradeEvalRuleVO vo = new GradeEvalRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setGradeId(req.getGradeId());
+        vo.setMinScore(req.getMinScore());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        GradeEvalRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Evaluation ────────────────────────────────────────────────────────────
+
+    public PageResponse<AgentGradeEvaluationResp> listEvals(AgentGradeEvaluationSearchParam param) {
+        param.startPage();
+        return PageResponse.of(evalMapper.selectList(param));
+    }
+
+    public AgentGradeEvaluationResp detailEval(Long evalId) {
+        AgentGradeEvaluationResp resp = evalMapper.selectById(evalId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 등급평가 생성.
+     * selectActiveRuleByScore(score, 기준일)로 evaluated_grade_id 결정.
+     * 매칭 룰 없으면 prevGradeId 유지 또는 null.
+     */
+    @Transactional
+    public Long createEval(AgentGradeEvaluationSaveReq req) {
+        LocalDate baseDate = LocalDate.now();
+        GradeEvalRuleVO matchedRule = ruleMapper.selectActiveRuleByScore(req.getPerformanceScore(), baseDate);
+
+        Long evaluatedGradeId = (matchedRule != null) ? matchedRule.getGradeId() : req.getPrevGradeId();
+
+        AgentGradeEvaluationVO vo = new AgentGradeEvaluationVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setEvalPeriod(req.getEvalPeriod());
+        vo.setPerformanceScore(req.getPerformanceScore());
+        vo.setPrevGradeId(req.getPrevGradeId());
+        vo.setEvaluatedGradeId(evaluatedGradeId);
+        vo.setStatus("EVALUATED");
+        evalMapper.insert(vo);
+        return vo.getEvalId();
+    }
+
+    /**
+     * 등급평가 반영 액션 (EVALUATED → APPLIED).
+     */
+    @Transactional
+    public void applyEval(Long evalId) {
+        AgentGradeEvaluationResp resp = evalMapper.selectById(evalId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if ("APPLIED".equals(resp.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "이미 반영된 평가입니다.");
+        }
+        evalMapper.updateStatus(evalId, "APPLIED");
+    }
+
+    @Transactional
+    public void deleteEval(Long evalId) {
+        AgentGradeEvaluationResp resp = evalMapper.selectById(evalId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        evalMapper.delete(evalId);
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/GuaranteeInsuranceService.java

@@ -0,0 +1,68 @@
+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.AgentGuaranteeInsuranceMapper;
+import com.ga.core.vo.commission.AgentGuaranteeInsuranceResp;
+import com.ga.core.vo.commission.AgentGuaranteeInsuranceSaveReq;
+import com.ga.core.vo.commission.AgentGuaranteeInsuranceSearchParam;
+import com.ga.core.vo.commission.AgentGuaranteeInsuranceVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class GuaranteeInsuranceService {
+
+    private final AgentGuaranteeInsuranceMapper guaranteeInsuranceMapper;
+
+    public PageResponse<AgentGuaranteeInsuranceResp> list(AgentGuaranteeInsuranceSearchParam param) {
+        param.startPage();
+        return PageResponse.of(guaranteeInsuranceMapper.selectList(param));
+    }
+
+    public AgentGuaranteeInsuranceResp detail(Long guaranteeId) {
+        AgentGuaranteeInsuranceResp resp = guaranteeInsuranceMapper.selectById(guaranteeId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(AgentGuaranteeInsuranceSaveReq req) {
+        AgentGuaranteeInsuranceVO vo = new AgentGuaranteeInsuranceVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setPolicyNo(req.getPolicyNo());
+        vo.setCarrierId(req.getCarrierId());
+        vo.setGuaranteeAmount(req.getGuaranteeAmount());
+        vo.setStartDate(req.getStartDate());
+        vo.setEndDate(req.getEndDate());
+        vo.setStatus("ACTIVE");
+        guaranteeInsuranceMapper.insert(vo);
+        return vo.getGuaranteeId();
+    }
+
+    @Transactional
+    public void update(Long guaranteeId, AgentGuaranteeInsuranceSaveReq req) {
+        AgentGuaranteeInsuranceResp resp = guaranteeInsuranceMapper.selectById(guaranteeId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        AgentGuaranteeInsuranceVO vo = new AgentGuaranteeInsuranceVO();
+        vo.setGuaranteeId(guaranteeId);
+        vo.setAgentId(req.getAgentId());
+        vo.setPolicyNo(req.getPolicyNo());
+        vo.setCarrierId(req.getCarrierId());
+        vo.setGuaranteeAmount(req.getGuaranteeAmount());
+        vo.setStartDate(req.getStartDate());
+        vo.setEndDate(req.getEndDate());
+        guaranteeInsuranceMapper.update(vo);
+    }
+
+    @Transactional
+    public void delete(Long guaranteeId) {
+        AgentGuaranteeInsuranceResp resp = guaranteeInsuranceMapper.selectById(guaranteeId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        guaranteeInsuranceMapper.delete(guaranteeId);
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/HqSettleService.java

@@ -0,0 +1,90 @@
+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.HqSettleItemMapper;
+import com.ga.core.vo.commission.HqSettleItemResp;
+import com.ga.core.vo.commission.HqSettleItemSaveReq;
+import com.ga.core.vo.commission.HqSettleItemSearchParam;
+import com.ga.core.vo.commission.HqSettleItemVO;
+import lombok.Data;
+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 HqSettleService {
+
+    private final HqSettleItemMapper itemMapper;
+
+    @Data
+    public static class HqSummaryResp {
+        private final String settleMonth;
+        private final BigDecimal income;
+        private final BigDecimal expense;
+        private final BigDecimal profit;
+    }
+
+    public PageResponse<HqSettleItemResp> list(HqSettleItemSearchParam param) {
+        param.startPage();
+        return PageResponse.of(itemMapper.selectList(param));
+    }
+
+    public HqSettleItemResp detail(Long itemId) {
+        HqSettleItemResp resp = itemMapper.selectById(itemId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 본사손익 집계: income − expense.
+     * 둘 다 null이면 0으로 처리.
+     */
+    public HqSummaryResp summary(String settleMonth) {
+        BigDecimal income = itemMapper.sumByMonthAndType(settleMonth, "INCOME");
+        BigDecimal expense = itemMapper.sumByMonthAndType(settleMonth, "EXPENSE");
+        if (income == null) income = BigDecimal.ZERO;
+        if (expense == null) expense = BigDecimal.ZERO;
+        BigDecimal profit = income.subtract(expense);
+        return new HqSummaryResp(settleMonth, income, expense, profit);
+    }
+
+    @Transactional
+    public Long create(HqSettleItemSaveReq req) {
+        HqSettleItemVO vo = new HqSettleItemVO();
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setItemType(req.getItemType());
+        vo.setItemName(req.getItemName());
+        vo.setAmount(req.getAmount());
+        vo.setMemo(req.getMemo());
+        vo.setStatus("REGISTERED");
+        itemMapper.insert(vo);
+        return vo.getItemId();
+    }
+
+    @Transactional
+    public void update(Long itemId, HqSettleItemSaveReq req) {
+        HqSettleItemResp resp = itemMapper.selectById(itemId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        HqSettleItemVO vo = new HqSettleItemVO();
+        vo.setItemId(itemId);
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setItemType(req.getItemType());
+        vo.setItemName(req.getItemName());
+        vo.setAmount(req.getAmount());
+        vo.setMemo(req.getMemo());
+        itemMapper.update(vo);
+    }
+
+    @Transactional
+    public void delete(Long itemId) {
+        HqSettleItemResp resp = itemMapper.selectById(itemId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        itemMapper.delete(itemId);
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/IncomeCommissionService.java

@@ -0,0 +1,109 @@
+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.IncomeCommissionLedgerMapper;
+import com.ga.core.mapper.commission.MarginSummaryMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class IncomeCommissionService {
+
+    private final IncomeCommissionLedgerMapper ledgerMapper;
+    private final MarginSummaryMapper marginMapper;
+
+    // ── Income Ledger ────────────────────────────────────────────────────────
+
+    public PageResponse<IncomeCommissionLedgerResp> listLedgers(IncomeCommissionLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public IncomeCommissionLedgerResp detailLedger(Long incomeId) {
+        IncomeCommissionLedgerResp resp = ledgerMapper.selectById(incomeId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createLedger(IncomeCommissionLedgerSaveReq req) {
+        IncomeCommissionLedgerVO vo = new IncomeCommissionLedgerVO();
+        vo.setContractId(req.getContractId());
+        vo.setCarrierId(req.getCarrierId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setPremiumAmount(req.getPremiumAmount());
+        vo.setCompanyRate(req.getCompanyRate());
+        // 수입수수료 = 보험료 × 보험사요율
+        vo.setIncomeAmount(req.getPremiumAmount()
+                .multiply(req.getCompanyRate())
+                .setScale(2, RoundingMode.HALF_UP));
+        vo.setCommissionType(req.getCommissionType());
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getIncomeId();
+    }
+
+    // ── Margin Summary ───────────────────────────────────────────────────────
+
+    public PageResponse<MarginSummaryResp> listMargins(MarginSummarySearchParam param) {
+        param.startPage();
+        return PageResponse.of(marginMapper.selectList(param));
+    }
+
+    public MarginSummaryResp detailMargin(Long marginId) {
+        MarginSummaryResp resp = marginMapper.selectById(marginId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 수지차 재계산 (recalc).
+     * settle_month 단위로 income_total(수입수수료 합) − payout_total(settle_master net_amount 합) 산출.
+     * 수입수수료 원장에는 설계사 귀속이 없어(보험사·계약 단위) income 은 월 전체 합을 쓰고,
+     * agentId 가 주어지면 payout 만 해당 설계사로 좁혀 집계한다. (미지정 시 GA 월 전체 수지차)
+     * 수지차 = income_total − payout_total, 수지차율 = 수지차 / income_total (income_total > 0).
+     */
+    @Transactional
+    public Long recalcMargin(String settleMonth, Long agentId) {
+        BigDecimal incomeTotal = marginMapper.sumIncomeByMonth(settleMonth);
+        if (incomeTotal == null) incomeTotal = BigDecimal.ZERO;
+
+        BigDecimal payoutTotal = marginMapper.sumPayoutByMonth(settleMonth, agentId);
+        if (payoutTotal == null) payoutTotal = BigDecimal.ZERO;
+
+        BigDecimal marginAmount = incomeTotal.subtract(payoutTotal).setScale(2, RoundingMode.HALF_UP);
+        BigDecimal marginRate = BigDecimal.ZERO;
+        if (incomeTotal.compareTo(BigDecimal.ZERO) > 0) {
+            marginRate = marginAmount.divide(incomeTotal, 4, RoundingMode.HALF_UP);
+        }
+
+        MarginSummaryVO existing = marginMapper.selectByMonthAndAgent(settleMonth, agentId);
+        if (existing != null) {
+            existing.setIncomeTotal(incomeTotal);
+            existing.setPayoutTotal(payoutTotal);
+            existing.setMarginAmount(marginAmount);
+            existing.setMarginRate(marginRate);
+            marginMapper.update(existing);
+            return existing.getMarginId();
+        } else {
+            MarginSummaryVO vo = new MarginSummaryVO();
+            vo.setSettleMonth(settleMonth);
+            vo.setAgentId(agentId);
+            vo.setIncomeTotal(incomeTotal);
+            vo.setPayoutTotal(payoutTotal);
+            vo.setMarginAmount(marginAmount);
+            vo.setMarginRate(marginRate);
+            marginMapper.insert(vo);
+            return vo.getMarginId();
+        }
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/JointContractService.java

@@ -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.JointContractMapper;
+import com.ga.core.vo.commission.JointContractResp;
+import com.ga.core.vo.commission.JointContractSaveReq;
+import com.ga.core.vo.commission.JointContractSearchParam;
+import com.ga.core.vo.commission.JointContractVO;
+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 JointContractService {
+
+    private final JointContractMapper jointContractMapper;
+
+    public PageResponse<JointContractResp> list(JointContractSearchParam param) {
+        param.startPage();
+        return PageResponse.of(jointContractMapper.selectList(param));
+    }
+
+    public JointContractResp detail(Long jointId) {
+        JointContractResp resp = jointContractMapper.selectById(jointId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 공동계약 생성.
+     * 기존 share_rate 합 + 신규 share_rate > 1.0 이면 E411 예외.
+     */
+    @Transactional
+    public Long create(JointContractSaveReq req) {
+        validateShareRate(req.getContractId(), null, req.getShareRate());
+        JointContractVO vo = new JointContractVO();
+        vo.setContractId(req.getContractId());
+        vo.setAgentId(req.getAgentId());
+        vo.setRole(req.getRole());
+        vo.setShareRate(req.getShareRate());
+        jointContractMapper.insert(vo);
+        return vo.getJointId();
+    }
+
+    /**
+     * 공동계약 수정.
+     * 기존 share_rate 합(자신 제외) + 수정 share_rate > 1.0 이면 E411 예외.
+     */
+    @Transactional
+    public void update(Long jointId, JointContractSaveReq req) {
+        JointContractResp resp = jointContractMapper.selectById(jointId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        validateShareRate(req.getContractId(), jointId, req.getShareRate());
+        JointContractVO vo = new JointContractVO();
+        vo.setJointId(jointId);
+        vo.setContractId(req.getContractId());
+        vo.setAgentId(req.getAgentId());
+        vo.setRole(req.getRole());
+        vo.setShareRate(req.getShareRate());
+        jointContractMapper.update(vo);
+    }
+
+    @Transactional
+    public void delete(Long jointId) {
+        JointContractResp resp = jointContractMapper.selectById(jointId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        jointContractMapper.delete(jointId);
+    }
+
+    /**
+     * 계약별 share_rate 합 검증.
+     * excludeJointId: 수정 시 자신 레코드를 합산에서 제외하기 위한 파라미터 (null=create).
+     * sumShareByContract는 계약 전체 합을 반환하므로, 수정 시 기존 자신의 share_rate를 차감.
+     */
+    private void validateShareRate(Long contractId, Long excludeJointId, BigDecimal newShareRate) {
+        BigDecimal existingSum = jointContractMapper.sumShareByContract(contractId);
+        if (existingSum == null) existingSum = BigDecimal.ZERO;
+
+        if (excludeJointId != null) {
+            JointContractResp existing = jointContractMapper.selectById(excludeJointId);
+            if (existing != null) {
+                existingSum = existingSum.subtract(existing.getShareRate());
+            }
+        }
+
+        if (existingSum.add(newShareRate).compareTo(BigDecimal.ONE) > 0) {
+            throw new BizException(ErrorCode.INVALID_PARAMETER, "계약별 지분율 합이 1을 초과합니다.");
+        }
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/LifeSupportService.java

@@ -0,0 +1,103 @@
+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.LifeSupportLedgerMapper;
+import com.ga.core.mapper.commission.LifeSupportRuleMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class LifeSupportService {
+
+    private final LifeSupportRuleMapper ruleMapper;
+    private final LifeSupportLedgerMapper ledgerMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<LifeSupportRuleResp> listRules(LifeSupportRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public LifeSupportRuleResp detailRule(Long ruleId) {
+        LifeSupportRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(LifeSupportRuleSaveReq req) {
+        LifeSupportRuleVO vo = new LifeSupportRuleVO();
+        vo.setAgentGrade(req.getAgentGrade());
+        vo.setSupportRate(req.getSupportRate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, LifeSupportRuleSaveReq req) {
+        LifeSupportRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        LifeSupportRuleVO vo = new LifeSupportRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setAgentGrade(req.getAgentGrade());
+        vo.setSupportRate(req.getSupportRate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        LifeSupportRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    public PageResponse<LifeSupportLedgerResp> listLedgers(LifeSupportLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public LifeSupportLedgerResp detailLedger(Long ledgerId) {
+        LifeSupportLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createLedger(LifeSupportLedgerSaveReq req) {
+        // 지원수수료 = base × support_rate
+        BigDecimal supportAmount = req.getBaseAmount()
+                .multiply(req.getSupportRate())
+                .setScale(2, RoundingMode.HALF_UP);
+        BigDecimal clawback = req.getClawbackAmount() != null ? req.getClawbackAmount() : BigDecimal.ZERO;
+        // 실지급액 = support - clawback
+        BigDecimal netAmount = supportAmount.subtract(clawback).setScale(2, RoundingMode.HALF_UP);
+
+        LifeSupportLedgerVO vo = new LifeSupportLedgerVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setBaseAmount(req.getBaseAmount());
+        vo.setSupportRate(req.getSupportRate());
+        vo.setSupportAmount(supportAmount);
+        vo.setClawbackAmount(clawback);
+        vo.setNetAmount(netAmount);
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getLedgerId();
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/RecognizedPerformanceService.java

@@ -0,0 +1,105 @@
+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.ProductConversionRateMapper;
+import com.ga.core.mapper.commission.RecognizedPerformanceLedgerMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class RecognizedPerformanceService {
+
+    private final ProductConversionRateMapper conversionRateMapper;
+    private final RecognizedPerformanceLedgerMapper ledgerMapper;
+
+    // ── Product Conversion Rate (rule) ────────────────────────────────────────
+
+    public PageResponse<ProductConversionRateResp> listRates(ProductConversionRateSearchParam param) {
+        param.startPage();
+        return PageResponse.of(conversionRateMapper.selectList(param));
+    }
+
+    public ProductConversionRateResp detailRate(Long rateId) {
+        ProductConversionRateResp resp = conversionRateMapper.selectById(rateId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRate(ProductConversionRateSaveReq req) {
+        ProductConversionRateVO vo = new ProductConversionRateVO();
+        vo.setProductId(req.getProductId());
+        vo.setConversionRate(req.getConversionRate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        conversionRateMapper.insert(vo);
+        return vo.getRateId();
+    }
+
+    @Transactional
+    public void updateRate(Long rateId, ProductConversionRateSaveReq req) {
+        ProductConversionRateResp resp = conversionRateMapper.selectById(rateId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ProductConversionRateVO vo = new ProductConversionRateVO();
+        vo.setRateId(rateId);
+        vo.setProductId(req.getProductId());
+        vo.setConversionRate(req.getConversionRate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        conversionRateMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRate(Long rateId) {
+        ProductConversionRateResp resp = conversionRateMapper.selectById(rateId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        conversionRateMapper.delete(rateId);
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    public PageResponse<RecognizedPerformanceLedgerResp> listLedgers(RecognizedPerformanceLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public RecognizedPerformanceLedgerResp detailLedger(Long ledgerId) {
+        RecognizedPerformanceLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createLedger(RecognizedPerformanceLedgerSaveReq req) {
+        // 환산보험료 = premium × conversion_rate
+        BigDecimal convertedPremium = req.getPremiumAmount()
+                .multiply(req.getConversionRate())
+                .setScale(2, RoundingMode.HALF_UP);
+        // 인정실적 = converted_premium × recognition_rate
+        BigDecimal recognizedAmount = convertedPremium
+                .multiply(req.getRecognitionRate())
+                .setScale(2, RoundingMode.HALF_UP);
+
+        RecognizedPerformanceLedgerVO vo = new RecognizedPerformanceLedgerVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setContractId(req.getContractId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setPremiumAmount(req.getPremiumAmount());
+        vo.setConversionRate(req.getConversionRate());
+        vo.setConvertedPremium(convertedPremium);
+        vo.setRecognitionRate(req.getRecognitionRate());
+        vo.setRecognizedAmount(recognizedAmount);
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getLedgerId();
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/ReferralCommissionService.java

@@ -0,0 +1,115 @@
+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.ReferralCommissionLedgerMapper;
+import com.ga.core.mapper.commission.ReferralCommissionRuleMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class ReferralCommissionService {
+
+    private final ReferralCommissionRuleMapper ruleMapper;
+    private final ReferralCommissionLedgerMapper ledgerMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<ReferralCommissionRuleResp> listRules(ReferralCommissionRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public ReferralCommissionRuleResp detailRule(Long ruleId) {
+        ReferralCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(ReferralCommissionRuleSaveReq req) {
+        ReferralCommissionRuleVO vo = new ReferralCommissionRuleVO();
+        vo.setReferralType(req.getReferralType());
+        vo.setCalcType(req.getCalcType());
+        vo.setCommissionRate(req.getCommissionRate());
+        vo.setFixedAmount(req.getFixedAmount());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, ReferralCommissionRuleSaveReq req) {
+        ReferralCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ReferralCommissionRuleVO vo = new ReferralCommissionRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setReferralType(req.getReferralType());
+        vo.setCalcType(req.getCalcType());
+        vo.setCommissionRate(req.getCommissionRate());
+        vo.setFixedAmount(req.getFixedAmount());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        ReferralCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    public PageResponse<ReferralCommissionLedgerResp> listLedgers(ReferralCommissionLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public ReferralCommissionLedgerResp detailLedger(Long ledgerId) {
+        ReferralCommissionLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createLedger(ReferralCommissionLedgerSaveReq req) {
+        ReferralCommissionLedgerVO vo = new ReferralCommissionLedgerVO();
+        vo.setContractId(req.getContractId());
+        vo.setReferrerAgentId(req.getReferrerAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setReferralType(req.getReferralType());
+        vo.setBaseAmount(req.getBaseAmount());
+        vo.setCommissionRate(req.getCommissionRate());
+
+        // 소개·이관수수료 = base × rate (RATE) 또는 fixed_amount (FIXED)
+        BigDecimal commissionAmount;
+        if (req.getCommissionRate() != null) {
+            commissionAmount = req.getBaseAmount()
+                    .multiply(req.getCommissionRate())
+                    .setScale(2, RoundingMode.HALF_UP);
+        } else {
+            // FIXED: 룰에서 fixed_amount 조회
+            ReferralCommissionRuleVO rule = ruleMapper.selectActiveRule(
+                    req.getReferralType(), java.time.LocalDate.now());
+            if (rule == null || rule.getFixedAmount() == null) {
+                throw new BizException(ErrorCode.NOT_FOUND);
+            }
+            commissionAmount = rule.getFixedAmount().setScale(2, RoundingMode.HALF_UP);
+        }
+        vo.setCommissionAmount(commissionAmount);
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getLedgerId();
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/ReserveFundService.java

@@ -0,0 +1,71 @@
+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.AgentReserveFundMapper;
+import com.ga.core.vo.commission.AgentReserveFundResp;
+import com.ga.core.vo.commission.AgentReserveFundSaveReq;
+import com.ga.core.vo.commission.AgentReserveFundSearchParam;
+import com.ga.core.vo.commission.AgentReserveFundVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class ReserveFundService {
+
+    private final AgentReserveFundMapper reserveFundMapper;
+
+    public PageResponse<AgentReserveFundResp> list(AgentReserveFundSearchParam param) {
+        param.startPage();
+        return PageResponse.of(reserveFundMapper.selectList(param));
+    }
+
+    public AgentReserveFundResp detail(Long reserveId) {
+        AgentReserveFundResp resp = reserveFundMapper.selectById(reserveId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 적립금 생성(upsert).
+     * balance = (직전월 balance or 0) + reserveIn − reserveOut. setScale(2, HALF_UP).
+     * 해당 월 레코드가 이미 존재하면 update, 없으면 insert.
+     */
+    @Transactional
+    public Long create(AgentReserveFundSaveReq req) {
+        AgentReserveFundVO prevMonth = reserveFundMapper.selectLatestBefore(req.getAgentId(), req.getSettleMonth());
+        BigDecimal prevBalance = (prevMonth != null && prevMonth.getBalance() != null)
+                ? prevMonth.getBalance()
+                : BigDecimal.ZERO;
+
+        BigDecimal balance = prevBalance
+                .add(req.getReserveIn())
+                .subtract(req.getReserveOut())
+                .setScale(2, RoundingMode.HALF_UP);
+
+        AgentReserveFundVO existing = reserveFundMapper.selectByAgentAndMonth(req.getAgentId(), req.getSettleMonth());
+        if (existing != null) {
+            existing.setReserveIn(req.getReserveIn());
+            existing.setReserveOut(req.getReserveOut());
+            existing.setBalance(balance);
+            reserveFundMapper.update(existing);
+            return existing.getReserveId();
+        }
+
+        AgentReserveFundVO vo = new AgentReserveFundVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setReserveIn(req.getReserveIn());
+        vo.setReserveOut(req.getReserveOut());
+        vo.setBalance(balance);
+        reserveFundMapper.insert(vo);
+        return vo.getReserveId();
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/SettlingSupportService.java

@@ -0,0 +1,103 @@
+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.SettlingSupportLedgerMapper;
+import com.ga.core.mapper.commission.SettlingSupportRuleMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class SettlingSupportService {
+
+    private final SettlingSupportRuleMapper ruleMapper;
+    private final SettlingSupportLedgerMapper ledgerMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<SettlingSupportRuleResp> listRules(SettlingSupportRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public SettlingSupportRuleResp detailRule(Long ruleId) {
+        SettlingSupportRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(SettlingSupportRuleSaveReq req) {
+        SettlingSupportRuleVO vo = new SettlingSupportRuleVO();
+        vo.setAgentGrade(req.getAgentGrade());
+        vo.setSupportAmount(req.getSupportAmount());
+        vo.setDurationMonths(req.getDurationMonths());
+        vo.setClawbackMonths(req.getClawbackMonths());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, SettlingSupportRuleSaveReq req) {
+        SettlingSupportRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        SettlingSupportRuleVO vo = new SettlingSupportRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setAgentGrade(req.getAgentGrade());
+        vo.setSupportAmount(req.getSupportAmount());
+        vo.setDurationMonths(req.getDurationMonths());
+        vo.setClawbackMonths(req.getClawbackMonths());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        SettlingSupportRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    public PageResponse<SettlingSupportLedgerResp> listLedgers(SettlingSupportLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public SettlingSupportLedgerResp detailLedger(Long ledgerId) {
+        SettlingSupportLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createLedger(SettlingSupportLedgerSaveReq req) {
+        BigDecimal clawback = req.getClawbackAmount() != null ? req.getClawbackAmount() : BigDecimal.ZERO;
+        // 실지급액 = support_amount - clawback_amount
+        BigDecimal netAmount = req.getSupportAmount()
+                .subtract(clawback)
+                .setScale(2, RoundingMode.HALF_UP);
+
+        SettlingSupportLedgerVO vo = new SettlingSupportLedgerVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setSupportAmount(req.getSupportAmount());
+        vo.setClawbackAmount(clawback);
+        vo.setNetAmount(netAmount);
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getLedgerId();
+    }
+}

ga-api/src/main/java/com/ga/api/service/commission/StepCloseService.java

@@ -0,0 +1,70 @@
+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.common.util.SecurityUtil;
+import com.ga.core.mapper.commission.StepCloseMapper;
+import com.ga.core.vo.commission.StepCloseResp;
+import com.ga.core.vo.commission.StepCloseSaveReq;
+import com.ga.core.vo.commission.StepCloseSearchParam;
+import com.ga.core.vo.commission.StepCloseVO;
+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 StepCloseService {
+
+    private final StepCloseMapper stepCloseMapper;
+
+    public PageResponse<StepCloseResp> list(StepCloseSearchParam param) {
+        param.startPage();
+        return PageResponse.of(stepCloseMapper.selectList(param));
+    }
+
+    public List<StepCloseResp> listByMonth(String settleMonth) {
+        return stepCloseMapper.selectBySettleMonth(settleMonth);
+    }
+
+    public StepCloseResp detail(Long stepCloseId) {
+        StepCloseResp resp = stepCloseMapper.selectById(stepCloseId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(StepCloseSaveReq req) {
+        StepCloseVO vo = new StepCloseVO();
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setStepCode(req.getStepCode());
+        vo.setStepSeq(req.getStepSeq());
+        vo.setStatus("OPEN");
+        stepCloseMapper.insert(vo);
+        return vo.getStepCloseId();
+    }
+
+    @Transactional
+    public void close(Long stepCloseId) {
+        StepCloseResp resp = stepCloseMapper.selectById(stepCloseId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if ("CLOSED".equals(resp.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "이미 마감된 단계입니다.");
+        }
+        stepCloseMapper.updateStatus(stepCloseId, "CLOSED", SecurityUtil.getCurrentUserId());
+    }
+
+    @Transactional
+    public void reopen(Long stepCloseId) {
+        StepCloseResp resp = stepCloseMapper.selectById(stepCloseId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if ("OPEN".equals(resp.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "이미 열려 있는 단계입니다.");
+        }
+        stepCloseMapper.updateStatus(stepCloseId, "OPEN", SecurityUtil.getCurrentUserId());
+    }
+}