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-frontend/src/pages/settle/HqSettle.tsx

@@ -0,0 +1,189 @@
+import { useState } from 'react';
+import { Alert, Col, Form, Input, InputNumber, Modal, Row, Space, Statistic, Tabs, message } from 'antd';
+import { ProCard } from '@ant-design/pro-components';
+import { useQuery, useQueryClient } from '@tanstack/react-query';
+import type { ColDef } from '@ag-grid-community/core';
+import dayjs from 'dayjs';
+import PageContainer from '@/components/common/PageContainer';
+import SearchForm from '@/components/common/SearchForm';
+import DataGrid from '@/components/common/DataGrid';
+import PermissionButton from '@/components/common/PermissionButton';
+import { operationApi, HqSettleRow } from '@/api/operation';
+import { GRAY, RADIUS, SHADOW, COLOR_SUCCESS, COLOR_ERROR } from '@/theme/tokens';
+
+const fmt = (v: unknown) => (v as number)?.toLocaleString() ?? '-';
+const cardStyle = { background: '#fff', borderRadius: RADIUS.lg, border: `1px solid ${GRAY[100]}`, boxShadow: SHADOW.sm };
+
+const COLS: ColDef<HqSettleRow>[] = [
+  { field: 'settleMonth', headerName: '정산월',   width: 110 },
+  { field: 'itemType',    headerName: '항목유형', width: 100,
+    valueFormatter: (p) => p.value === 'INCOME' ? '수입' : '비용' },
+  { field: 'itemName',    headerName: '항목명',   flex: 1 },
+  { field: 'amount',      headerName: '금액',     width: 160, type: 'numericColumn', valueFormatter: (p) => fmt(p.value) },
+  { field: 'memo',        headerName: '메모',     flex: 1 },
+  { field: 'status',      headerName: '상태',     width: 100 },
+];
+
+export default function HqSettle() {
+  const qc = useQueryClient();
+  const [settleMonth, setSettleMonth] = useState(dayjs().format('YYYYMM'));
+  const [modalOpen, setModalOpen] = useState(false);
+  const [editingItem, setEditingItem] = useState<HqSettleRow | null>(null);
+  const [form] = Form.useForm();
+
+  const { data, isLoading, isError } = useQuery({
+    queryKey: ['hq-settle', 'list', settleMonth],
+    queryFn: () => operationApi.hqSettleList({ settleMonth }),
+    retry: false,
+  });
+
+  const { data: summary } = useQuery({
+    queryKey: ['hq-settle', 'summary', settleMonth],
+    queryFn: () => operationApi.hqSettleSummary(settleMonth),
+    retry: false,
+    enabled: !!settleMonth,
+  });
+
+  const rows = data?.list ?? [];
+
+  const openCreate = () => { setEditingItem(null); form.resetFields(); setModalOpen(true); };
+  const openEdit = (row: HqSettleRow) => { setEditingItem(row); form.setFieldsValue(row); setModalOpen(true); };
+
+  const handleSave = async () => {
+    const values = await form.validateFields();
+    try {
+      if (editingItem) {
+        await operationApi.hqSettleUpdate(editingItem.itemId, values);
+        message.success('수정 완료');
+      } else {
+        await operationApi.hqSettleCreate(values);
+        message.success('등록 완료');
+      }
+      qc.invalidateQueries({ queryKey: ['hq-settle'] });
+      setModalOpen(false);
+    } catch { /* request.ts 처리 */ }
+  };
+
+  const handleDelete = (id: number) => Modal.confirm({
+    title: '항목 삭제',
+    content: '삭제하시겠습니까?',
+    onOk: async () => {
+      await operationApi.hqSettleDelete(id);
+      message.success('삭제 완료');
+      qc.invalidateQueries({ queryKey: ['hq-settle'] });
+    },
+  });
+
+  const actionCol: ColDef<HqSettleRow> = {
+    headerName: '액션',
+    width: 160,
+    pinned: 'right',
+    cellRenderer: (p: { data: HqSettleRow }) => (
+      <Space>
+        <PermissionButton menuCode="HQ_SETTLE" permCode="UPDATE" size="small" onClick={() => openEdit(p.data)}>수정</PermissionButton>
+        <PermissionButton menuCode="HQ_SETTLE" permCode="DELETE" size="small" danger onClick={() => handleDelete(p.data.itemId)}>삭제</PermissionButton>
+      </Space>
+    ),
+  };
+
+  return (
+    <PageContainer title="본사정산" description="GA 본사 수입/비용 정산 항목 관리">
+      {isError && (
+        <Alert type="warning" showIcon message="API 미응답" description="/api/hq-settles 를 확인하세요." style={{ marginBottom: 16 }} />
+      )}
+
+      <SearchForm
+        conditions={[
+          { type: 'month', name: 'settleMonth', label: '정산월', span: 6 },
+        ]}
+        initialValues={{ settleMonth: dayjs() }}
+        onSearch={(v) => setSettleMonth(v.settleMonth as string ?? dayjs().format('YYYYMM'))}
+        onReset={() => setSettleMonth(dayjs().format('YYYYMM'))}
+      />
+
+      {/* 손익 요약 카드 */}
+      {summary && (
+        <Row gutter={16} style={{ marginBottom: 16 }}>
+          <Col span={8}>
+            <ProCard style={cardStyle}>
+              <Statistic title="총 수입" value={summary.incomeTotal} formatter={(v) => (v as number).toLocaleString()} suffix="원" valueStyle={{ color: COLOR_SUCCESS }} />
+            </ProCard>
+          </Col>
+          <Col span={8}>
+            <ProCard style={cardStyle}>
+              <Statistic title="총 비용" value={summary.expenseTotal} formatter={(v) => (v as number).toLocaleString()} suffix="원" valueStyle={{ color: COLOR_ERROR }} />
+            </ProCard>
+          </Col>
+          <Col span={8}>
+            <ProCard style={cardStyle}>
+              <Statistic
+                title="손익"
+                value={summary.profitLoss}
+                formatter={(v) => (v as number).toLocaleString()}
+                suffix="원"
+                valueStyle={{ color: summary.profitLoss >= 0 ? COLOR_SUCCESS : COLOR_ERROR }}
+              />
+            </ProCard>
+          </Col>
+        </Row>
+      )}
+
+      <Tabs
+        defaultActiveKey="items"
+        items={[
+          {
+            key: 'items',
+            label: '정산 항목',
+            children: (
+              <ProCard style={cardStyle}>
+                <div style={{ marginBottom: 12 }}>
+                  <PermissionButton menuCode="HQ_SETTLE" permCode="CREATE" type="primary" onClick={openCreate}>
+                    + 항목 등록
+                  </PermissionButton>
+                </div>
+                <DataGrid<HqSettleRow>
+                  rows={rows}
+                  columns={[...COLS, actionCol]}
+                  loading={isLoading}
+                  height={520}
+                  rowKey="itemId"
+                  pinnedBottomRow={rows.length > 0 ? {
+                    itemName: '합계',
+                    amount: rows.reduce((s, r) => s + (r.amount ?? 0), 0),
+                  } as Partial<HqSettleRow> : undefined}
+                />
+              </ProCard>
+            ),
+          },
+        ]}
+      />
+
+      <Modal
+        title={editingItem ? '항목 수정' : '항목 등록'}
+        open={modalOpen}
+        onOk={handleSave}
+        onCancel={() => setModalOpen(false)}
+        okText="저장"
+        cancelText="취소"
+      >
+        <Form form={form} layout="vertical">
+          <Form.Item name="settleMonth" label="정산월(YYYYMM)" rules={[{ required: true }]}>
+            <Input placeholder="202506" />
+          </Form.Item>
+          <Form.Item name="itemType" label="항목유형" rules={[{ required: true }]}>
+            <Input placeholder="INCOME / EXPENSE" />
+          </Form.Item>
+          <Form.Item name="itemName" label="항목명" rules={[{ required: true }]}>
+            <Input />
+          </Form.Item>
+          <Form.Item name="amount" label="금액" rules={[{ required: true }]}>
+            <InputNumber style={{ width: '100%' }} min={0} />
+          </Form.Item>
+          <Form.Item name="memo" label="메모">
+            <Input.TextArea rows={3} />
+          </Form.Item>
+        </Form>
+      </Modal>
+    </PageContainer>
+  );
+}

ga-frontend/src/pages/settle/StepClose.tsx

@@ -0,0 +1,154 @@
+import { useState } from 'react';
+import { Alert, Button, Form, Input, Modal, Space, Tag, message } from 'antd';
+import { ProCard } from '@ant-design/pro-components';
+import { useQuery, useQueryClient } from '@tanstack/react-query';
+import type { ColDef } from '@ag-grid-community/core';
+import dayjs from 'dayjs';
+import PageContainer from '@/components/common/PageContainer';
+import SearchForm from '@/components/common/SearchForm';
+import DataGrid from '@/components/common/DataGrid';
+import PermissionButton from '@/components/common/PermissionButton';
+import { operationApi, StepCloseRow } from '@/api/operation';
+import { GRAY, RADIUS, SHADOW } from '@/theme/tokens';
+
+const cardStyle = { background: '#fff', borderRadius: RADIUS.lg, border: `1px solid ${GRAY[100]}`, boxShadow: SHADOW.sm };
+
+const STATUS_COLOR: Record<string, string> = { OPEN: 'green', CLOSED: 'red' };
+const STATUS_LABEL: Record<string, string> = { OPEN: '열림', CLOSED: '마감' };
+const STEP_LABEL: Record<string, string> = { RECEIVE: '수신마감', CALC: '계산마감', VERIFY: '검증마감', PAY: '지급마감' };
+
+const COLS: ColDef<StepCloseRow>[] = [
+  { field: 'settleMonth',  headerName: '정산월',   width: 110 },
+  { field: 'stepSeq',      headerName: '순서',     width: 70, type: 'numericColumn' },
+  { field: 'stepCode',     headerName: '단계코드', width: 120,
+    valueFormatter: (p) => STEP_LABEL[p.value as string] ?? p.value },
+  { field: 'status',       headerName: '상태',     width: 100,
+    cellRenderer: (p: { value: string }) => (
+      <Tag color={STATUS_COLOR[p.value] ?? 'default'}>{STATUS_LABEL[p.value] ?? p.value}</Tag>
+    ) },
+  { field: 'closedAt',     headerName: '마감일시', flex: 1 },
+];
+
+export default function StepClose() {
+  const qc = useQueryClient();
+  const [searchParams, setSearchParams] = useState<{ settleMonth?: string }>({
+    settleMonth: dayjs().format('YYYYMM'),
+  });
+  const [createOpen, setCreateOpen] = useState(false);
+  const [form] = Form.useForm();
+
+  const { data, isLoading, isError } = useQuery({
+    queryKey: ['step-close', 'list', searchParams],
+    queryFn: () => operationApi.stepCloseList(searchParams),
+    retry: false,
+  });
+
+  const rows = data?.list ?? [];
+
+  const handleClose = (id: number) => Modal.confirm({
+    title: '단계 마감',
+    content: '해당 단계를 마감하시겠습니까?',
+    onOk: async () => {
+      await operationApi.stepCloseClose(id);
+      message.success('마감 완료');
+      qc.invalidateQueries({ queryKey: ['step-close', 'list'] });
+    },
+  });
+
+  const handleReopen = (id: number) => Modal.confirm({
+    title: '단계 재오픈',
+    content: '해당 단계를 재오픈하시겠습니까?',
+    onOk: async () => {
+      await operationApi.stepCloseReopen(id);
+      message.success('재오픈 완료');
+      qc.invalidateQueries({ queryKey: ['step-close', 'list'] });
+    },
+  });
+
+  const handleCreate = async () => {
+    const values = await form.validateFields();
+    try {
+      await operationApi.stepCloseCreate(values);
+      message.success('등록 완료');
+      qc.invalidateQueries({ queryKey: ['step-close', 'list'] });
+      setCreateOpen(false);
+      form.resetFields();
+    } catch { /* request.ts 처리 */ }
+  };
+
+  const actionCol: ColDef<StepCloseRow> = {
+    headerName: '액션',
+    width: 160,
+    pinned: 'right',
+    cellRenderer: (p: { data: StepCloseRow }) => (
+      <Space>
+        {p.data.status === 'OPEN' ? (
+          <PermissionButton
+            menuCode="STEP_CLOSE"
+            permCode="APPROVE"
+            size="small"
+            type="primary"
+            onClick={() => handleClose(p.data.stepCloseId)}
+          >
+            마감
+          </PermissionButton>
+        ) : (
+          <PermissionButton
+            menuCode="STEP_CLOSE"
+            permCode="APPROVE"
+            size="small"
+            onClick={() => handleReopen(p.data.stepCloseId)}
+          >
+            재오픈
+          </PermissionButton>
+        )}
+      </Space>
+    ),
+  };
+
+  return (
+    <PageContainer title="단계마감" description="월 정산 단계별 마감 관리">
+      {isError && (
+        <Alert type="warning" showIcon message="API 미응답" description="/api/step-closes 를 확인하세요." style={{ marginBottom: 16 }} />
+      )}
+
+      <SearchForm
+        conditions={[
+          { type: 'month', name: 'settleMonth', label: '정산월', span: 6 },
+        ]}
+        initialValues={{ settleMonth: dayjs() }}
+        onSearch={(v) => setSearchParams({ settleMonth: v.settleMonth as string })}
+        onReset={() => setSearchParams({ settleMonth: dayjs().format('YYYYMM') })}
+      />
+
+      <ProCard style={cardStyle}>
+        <div style={{ marginBottom: 12 }}>
+          <PermissionButton menuCode="STEP_CLOSE" permCode="CREATE" type="primary" onClick={() => setCreateOpen(true)}>
+            + 단계 등록
+          </PermissionButton>
+        </div>
+        <DataGrid<StepCloseRow>
+          rows={rows}
+          columns={[...COLS, actionCol]}
+          loading={isLoading}
+          height={520}
+          rowKey="stepCloseId"
+        />
+      </ProCard>
+
+      <Modal title="단계 등록" open={createOpen} onOk={handleCreate} onCancel={() => { setCreateOpen(false); form.resetFields(); }} okText="저장" cancelText="취소">
+        <Form form={form} layout="vertical">
+          <Form.Item name="settleMonth" label="정산월(YYYYMM)" rules={[{ required: true }]}>
+            <Input placeholder="202506" />
+          </Form.Item>
+          <Form.Item name="stepCode" label="단계코드" rules={[{ required: true }]}>
+            <Input placeholder="RECEIVE / CALC / VERIFY / PAY" />
+          </Form.Item>
+          <Form.Item name="stepSeq" label="순서" rules={[{ required: true }]}>
+            <Input type="number" placeholder="1~4" />
+          </Form.Item>
+        </Form>
+      </Modal>
+    </PageContainer>
+  );
+}