feat: 수수료 갭 보완 4종 — 지급보류/환수원천세역분개/연체이자/간이지급명세서 (V124~V126)

감사(서브에이전트 3영역)로 발견한 실제 결함/규제 갭만 선별 보완.

- A 지급보류(HOLD) 지급배치 누락 버그: PaymentBatchItemMapper.insertFromSettleMaster
  status NOT IN('PAID','HOLD') — 보류건이 지급배치에 포함되어 실제 이체되던 결함 수정
- B 환수 원천세 역분개: withholding_tax_adjustment(V124) 멱등 적재 +
  분기 원천세신고 집계 netting(payment UNION ALL adjustment). settle_master 금액흐름 불변
- C 환수채권 연체이자: clawback_receivable.accrued_interest + clawback_interest(V125) +
  ClawbackInterestCalculator(연율/1200), config 기본 0 = 안전폴백, 기존 FIFO 상계가 이자 회수
- D 사업소득 간이지급명세서(월별): commission_statement(MONTHLY) 위 읽기전용 리포트 +
  메뉴 REPORT_SIMPLIFIED_PAYMENT(V126) + 프론트 SimplifiedPaymentReport

검증: ./gradlew build 전모듈 GREEN, 신규 단위테스트 6건, ga-frontend tsc -b PASS,
Flyway V124~V126 운영DB 적용(v126), 적대리뷰 APPROVED(LOW 1건 GREATEST 클램프 즉수정),
B/C/D 라이브DB 검증(롤백) + D admin e2e list/export 200.

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

ga-api/src/main/java/com/ga/api/controller/report/ReportController.java

@@ -7,6 +7,7 @@ import com.ga.common.model.ApiResponse;
 import com.ga.core.vo.report.ChargebackRiskRow;
 import com.ga.core.vo.report.OrgReportRow;
 import com.ga.core.vo.report.PerfReportRow;
+import com.ga.core.vo.report.SimplifiedPaymentRow;
 import io.swagger.v3.oas.annotations.tags.Tag;
 import jakarta.servlet.http.HttpServletResponse;
 import lombok.RequiredArgsConstructor;
@@ -81,4 +82,19 @@ public class ReportController {
         excelService.exportLargeExcel("환수위험리포트", ChargebackRiskRow.class,
                 () -> service.chargebackRiskCursor(), response);
     }
+
+    // ── 사업소득 간이지급명세서 (월별) ──
+    @GetMapping("/simplified-payment")
+    @RequirePermission(menu = "REPORT_SIMPLIFIED_PAYMENT", perm = "READ")
+    public ApiResponse<List<SimplifiedPaymentRow>> simplifiedPayment(@RequestParam(required = false) String settleMonth) {
+        return ApiResponse.ok(service.simplifiedPayment(defaultMonth(settleMonth)));
+    }
+
+    @GetMapping("/simplified-payment/export")
+    @RequirePermission(menu = "REPORT_SIMPLIFIED_PAYMENT", perm = "READ")
+    public void simplifiedPaymentExport(@RequestParam(required = false) String settleMonth, HttpServletResponse response) {
+        String m = defaultMonth(settleMonth);
+        excelService.exportLargeExcel("간이지급명세서_" + m, SimplifiedPaymentRow.class,
+                () -> service.simplifiedPaymentCursor(m), response);
+    }
 }

ga-api/src/main/java/com/ga/api/service/report/ReportService.java

@@ -4,6 +4,7 @@ import com.ga.core.mapper.report.ReportMapper;
 import com.ga.core.vo.report.ChargebackRiskRow;
 import com.ga.core.vo.report.OrgReportRow;
 import com.ga.core.vo.report.PerfReportRow;
+import com.ga.core.vo.report.SimplifiedPaymentRow;
 import lombok.RequiredArgsConstructor;
 import org.apache.ibatis.cursor.Cursor;
 import org.springframework.stereotype.Service;
@@ -47,4 +48,13 @@ public class ReportService {
     public Cursor<ChargebackRiskRow> chargebackRiskCursor() {
         return mapper.selectChargebackRiskCursor();
     }
+
+    @Transactional(readOnly = true)
+    public List<SimplifiedPaymentRow> simplifiedPayment(String settleMonth) {
+        return mapper.selectSimplifiedPayment(settleMonth);
+    }
+
+    public Cursor<SimplifiedPaymentRow> simplifiedPaymentCursor(String settleMonth) {
+        return mapper.selectSimplifiedPaymentCursor(settleMonth);
+    }
 }

ga-batch/src/main/java/com/ga/batch/settlement/domain/ClawbackInterestCalculator.java

@@ -0,0 +1,37 @@
+package com.ga.batch.settlement.domain;
+
+import com.ga.common.system.SystemConfigService;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Component;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+/**
+ * 환수채권 연체이자 계산기 (V125).
+ * 당월 적립 연체이자 = 잔액 × (연이자율 / 100 / 12), HALF_UP scale 0(원).
+ * 이자율 0(기본값) 이면 0 반환 → 기존 동작과 동일(안전 폴백).
+ *
+ * 적립은 매 정산월 1개월분이며, 잔액 기준이므로 월복리로 누적된다.
+ */
+@Component
+@RequiredArgsConstructor
+public class ClawbackInterestCalculator {
+
+    private final SystemConfigService configService;
+
+    /** 당월 적립 연체이자. 잔액·이자율이 0 이하이면 0. */
+    public BigDecimal monthlyInterest(BigDecimal balance) {
+        BigDecimal annualRate = configService.getDecimal("CLAWBACK_OVERDUE_INTEREST_RATE", BigDecimal.ZERO);
+        if (annualRate.signum() <= 0 || balance == null || balance.signum() <= 0) {
+            return BigDecimal.ZERO;
+        }
+        return balance.multiply(annualRate)
+                .divide(BigDecimal.valueOf(1200), 0, RoundingMode.HALF_UP);
+    }
+
+    /** 연체이자 거치기간(개월) — 발생 후 N개월 경과부터 적립. 기본 0. */
+    public int graceMonths() {
+        return configService.getInt("CLAWBACK_INTEREST_GRACE_MONTHS", 0);
+    }
+}

ga-batch/src/main/java/com/ga/batch/settlement/step/AggregateStep.java

@@ -2,8 +2,12 @@ package com.ga.batch.settlement.step;
 
 import com.ga.batch.settlement.SettlementContext;
 import com.ga.batch.settlement.domain.BatchTaxCalculator;
+import com.ga.batch.settlement.domain.ClawbackInterestCalculator;
 import com.ga.batch.settlement.domain.TaxBreakdown;
+import com.ga.common.util.DateUtil;
 import com.ga.common.util.MoneyUtil;
+import com.ga.core.mapper.commission.ClawbackInterestMapper;
+import com.ga.core.vo.commission.ClawbackInterestVO;
 import com.ga.core.mapper.commission.AdvancePaymentMapper;
 import com.ga.core.mapper.commission.AdvanceRecoveryLedgerMapper;
 import com.ga.core.mapper.commission.AwardLedgerMapper;
@@ -28,6 +32,7 @@ import com.ga.core.mapper.settle.ChargebackMapper;
 import com.ga.core.mapper.settle.CommissionStatementMapper;
 import com.ga.core.mapper.settle.OverrideSettleMapper;
 import com.ga.core.mapper.settle.SettleMasterMapper;
+import com.ga.core.mapper.tax.WithholdingTaxAdjustmentMapper;
 import com.ga.core.vo.commission.AdvancePaymentVO;
 import com.ga.core.vo.commission.AdvanceRecoveryLedgerVO;
 import com.ga.core.vo.commission.ClawbackReceivableResp;
@@ -43,6 +48,7 @@ import com.ga.core.vo.settle.CommissionStatementVO;
 import com.ga.core.vo.settle.DeductionStatus;
 import com.ga.core.vo.settle.SettleMasterVO;
 import com.ga.core.vo.settle.StatementType;
+import com.ga.core.vo.tax.WithholdingTaxAdjustmentVO;
 import lombok.RequiredArgsConstructor;
 import lombok.extern.slf4j.Slf4j;
 import org.springframework.batch.core.StepContribution;
@@ -90,6 +96,9 @@ public class AggregateStep implements Tasklet {
     private final BatchTaxCalculator taxCalculator;
     private final ClawbackReceivableMapper receivableMapper;
     private final ClawbackRecoveryMapper recoveryMapper;
+    private final WithholdingTaxAdjustmentMapper adjustmentMapper;
+    private final ClawbackInterestMapper interestMapper;
+    private final ClawbackInterestCalculator interestCalculator;
 
     // 설계사 지급성 9종 원장 Mapper
     private final CollectionCommissionLedgerMapper collectionMapper;
@@ -192,6 +201,13 @@ public class AggregateStep implements Tasklet {
         // MOD-2 멱등 reverse: 선지급 상계 이력 역산 후 advance_payment balance 복원
         reverseAdvanceRecovery(ctx.getSettleMonth());
 
+        // V124 멱등 reverse: 당월 환수 원천세 역분개 전량 삭제 후 루프에서 재적재
+        adjustmentMapper.deleteBySettleMonth(ctx.getSettleMonth());
+
+        // V125 환수채권 연체이자: 당월 적립분 reverse 후 미결 채권에 1개월분 재적립
+        // (balance 에 포함 → 이후 agent 루프의 FIFO 상계가 이자까지 회수)
+        reverseAndAccrueClawbackInterest(ctx.getSettleMonth());
+
         for (Long agentId : agentIds) {
             BigDecimal recruit  = recruitMap.getOrDefault(agentId, BigDecimal.ZERO);
             BigDecimal maintain = maintainMap.getOrDefault(agentId, BigDecimal.ZERO);
@@ -305,6 +321,21 @@ public class AggregateStep implements Tasklet {
                 applyRecovery(agentId, ctx.getSettleMonth(), recovered);
             }
 
+            // V124 환수 원천세 역분개: gross<0(상계되지 않은 환수분)에 대응하는 기납부 원천세를
+            // 역분개로 적재 → 분기 원천세신고 과대신고 해소. settle_master 금액 흐름은 불변.
+            if (gross.signum() < 0) {
+                BigDecimal reversalBase = gross.negate();
+                TaxBreakdown rev = taxCalculator.calculate(reversalBase, taxType, VatType.NONE);
+                WithholdingTaxAdjustmentVO adj = new WithholdingTaxAdjustmentVO();
+                adj.setAgentId(agentId);
+                adj.setSettleMonth(ctx.getSettleMonth());
+                adj.setReason("CHARGEBACK");
+                adj.setBaseAmount(reversalBase);
+                adj.setIncomeTaxAdj(rev.incomeTax().negate());
+                adj.setLocalTaxAdj(rev.localTax().negate());
+                adjustmentMapper.upsert(adj);
+            }
+
             // 차감 적용 완료 처리
             if (!agentDeductions.isEmpty()) {
                 agentDeductions.forEach(d -> appliedDeductionIds.add(d.getDeductionId()));
@@ -472,6 +503,40 @@ public class AggregateStep implements Tasklet {
                 settleMonth, sumByReceivable.size());
     }
 
+    /**
+     * V125 환수채권 연체이자 멱등 적립.
+     * 1) 당월(settleMonth) 적립 이력을 역산 — balance/accrued_interest 에서 차감 후 이력 삭제(재실행 안전).
+     * 2) 이자율>0 이면 거치기간 경과 미결 채권에 1개월분 연체이자를 balance/accrued_interest 에 가산.
+     *    balance 에 포함되므로 이후 FIFO 상계가 이자까지 회수한다.
+     * 이자율 0(기본값) 이면 적립 없음 → 기존 동작과 동일.
+     */
+    private void reverseAndAccrueClawbackInterest(String settleMonth) {
+        // 1) 멱등 reverse: 당월 적립분 차감 후 삭제
+        List<ClawbackInterestVO> prev = interestMapper.selectBySettleMonth(settleMonth);
+        for (ClawbackInterestVO iv : prev) {
+            receivableMapper.applyInterest(iv.getReceivableId(), iv.getInterestAmount().negate());
+        }
+        if (!prev.isEmpty()) {
+            interestMapper.deleteBySettleMonth(settleMonth);
+        }
+
+        // 2) 적립: 거치기간(grace) 경과한 미결 채권 대상. beforeMonth = settleMonth - (grace+1)
+        int grace = interestCalculator.graceMonths();
+        String beforeMonth = DateUtil.addMonth(settleMonth, -(grace + 1));
+        for (ClawbackReceivableVO rcv : receivableMapper.selectAccruable(beforeMonth)) {
+            BigDecimal interest = interestCalculator.monthlyInterest(rcv.getBalance());
+            if (interest.signum() <= 0) continue;
+
+            receivableMapper.applyInterest(rcv.getReceivableId(), interest);
+
+            ClawbackInterestVO iv = new ClawbackInterestVO();
+            iv.setReceivableId(rcv.getReceivableId());
+            iv.setSettleMonth(settleMonth);
+            iv.setInterestAmount(interest);
+            interestMapper.insertOne(iv);
+        }
+    }
+
     /**
      * FIFO 상계 회수 적용: 오래된 origin_settle_month 순으로 채권을 소진하며
      * recoveredTotal 만큼 clawback_receivable balance를 차감하고

ga-batch/src/test/java/com/ga/batch/settlement/domain/ClawbackInterestCalculatorTest.java

@@ -0,0 +1,56 @@
+package com.ga.batch.settlement.domain;
+
+import com.ga.common.system.SystemConfigService;
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+import java.math.BigDecimal;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.mockito.ArgumentMatchers.any;
+import static org.mockito.ArgumentMatchers.eq;
+import static org.mockito.Mockito.when;
+
+/**
+ * US-C 환수채권 연체이자 계산 검증.
+ */
+@ExtendWith(MockitoExtension.class)
+class ClawbackInterestCalculatorTest {
+
+    @Mock SystemConfigService configService;
+
+    @Test
+    @DisplayName("이자율 0(기본값)이면 적립 0 — 안전 폴백")
+    void zero_rate_no_interest() {
+        when(configService.getDecimal(eq("CLAWBACK_OVERDUE_INTEREST_RATE"), any(BigDecimal.class)))
+                .thenReturn(BigDecimal.ZERO);
+        ClawbackInterestCalculator calc = new ClawbackInterestCalculator(configService);
+
+        assertThat(calc.monthlyInterest(new BigDecimal("1000000"))).isEqualByComparingTo("0");
+    }
+
+    @Test
+    @DisplayName("연 12% → 월 1% — 잔액 1,000,000 의 1개월 연체이자 = 10,000")
+    void twelve_percent_monthly() {
+        when(configService.getDecimal(eq("CLAWBACK_OVERDUE_INTEREST_RATE"), any(BigDecimal.class)))
+                .thenReturn(new BigDecimal("12"));
+        ClawbackInterestCalculator calc = new ClawbackInterestCalculator(configService);
+
+        // 1,000,000 × 12 / 1200 = 10,000
+        assertThat(calc.monthlyInterest(new BigDecimal("1000000"))).isEqualByComparingTo("10000");
+    }
+
+    @Test
+    @DisplayName("잔액 0/null 이면 이자 0")
+    void zero_balance_no_interest() {
+        when(configService.getDecimal(eq("CLAWBACK_OVERDUE_INTEREST_RATE"), any(BigDecimal.class)))
+                .thenReturn(new BigDecimal("12"));
+        ClawbackInterestCalculator calc = new ClawbackInterestCalculator(configService);
+
+        assertThat(calc.monthlyInterest(BigDecimal.ZERO)).isEqualByComparingTo("0");
+        assertThat(calc.monthlyInterest(null)).isEqualByComparingTo("0");
+    }
+}

ga-batch/src/test/java/com/ga/batch/settlement/domain/WithholdingReversalTest.java

@@ -0,0 +1,81 @@
+package com.ga.batch.settlement.domain;
+
+import com.ga.common.system.SystemConfigService;
+import com.ga.core.vo.org.TaxType;
+import com.ga.core.vo.org.VatType;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+import java.math.BigDecimal;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.mockito.ArgumentMatchers.any;
+import static org.mockito.ArgumentMatchers.anyString;
+import static org.mockito.Mockito.lenient;
+import static org.mockito.Mockito.when;
+
+/**
+ * US-B 환수 원천세 역분개 검증.
+ *
+ * 환수(클로백) 우위로 gross<0 인 월에는 기납부 원천세를 역분개(음수)하여
+ * 분기 원천세신고 누적이 정확히 net-off 되어야 한다. AggregateStep 은 reversalBase=|gross| 에
+ * BatchTaxCalculator.calculate 를 적용하고 그 결과를 negate 하여 적재한다 — 본 테스트는 그 계산을 검증한다.
+ */
+@ExtendWith(MockitoExtension.class)
+class WithholdingReversalTest {
+
+    @Mock SystemConfigService configService;
+    BatchTaxCalculator taxCalculator;
+
+    @BeforeEach
+    void setUp() {
+        taxCalculator = new BatchTaxCalculator(configService);
+        // 세율: configService 는 기본값(2번째 인자)을 그대로 반환 (사업 3.3% / 지방 10%)
+        lenient().when(configService.getDecimal(anyString(), any(BigDecimal.class)))
+                .thenAnswer(inv -> inv.getArgument(1));
+    }
+
+    @Test
+    @DisplayName("역분개액 = |gross| 기준 원천세를 음수로 — 1,000,000 → 소득세 -33,000 / 지방세 -3,300")
+    void reversal_amounts() {
+        BigDecimal reversalBase = new BigDecimal("1000000"); // |gross| (환수 우위분)
+        TaxBreakdown rev = taxCalculator.calculate(reversalBase, TaxType.BUSINESS_INCOME, VatType.NONE);
+
+        BigDecimal incomeAdj = rev.incomeTax().negate();
+        BigDecimal localAdj  = rev.localTax().negate();
+
+        assertThat(incomeAdj).isEqualByComparingTo("-33000");  // 1,000,000 × 3.3%
+        assertThat(localAdj).isEqualByComparingTo("-3300");    // 33,000 × 10%
+    }
+
+    @Test
+    @DisplayName("양수월 원천징수 + 환수월 역분개 = 분기 누적 원천세 0 (net-off)")
+    void quarter_nets_off() {
+        // M월: gross +1,000,000 정상 지급 → 원천징수
+        TaxBreakdown paid = taxCalculator.calculate(new BigDecimal("1000000"),
+                TaxType.BUSINESS_INCOME, VatType.NONE);
+        // M+2월: 환수만 발생 gross -1,000,000 → 역분개(음수)
+        TaxBreakdown rev = taxCalculator.calculate(new BigDecimal("1000000"),
+                TaxType.BUSINESS_INCOME, VatType.NONE);
+
+        BigDecimal quarterWithheld = paid.incomeTax().add(rev.incomeTax().negate());
+        BigDecimal quarterLocal    = paid.localTax().add(rev.localTax().negate());
+
+        assertThat(quarterWithheld).isEqualByComparingTo("0");
+        assertThat(quarterLocal).isEqualByComparingTo("0");
+    }
+
+    @Test
+    @DisplayName("환수가 당월 양수분으로 완전 상계되면(gross>=0) 역분개 없음 — 당월 세금에 이미 반영")
+    void no_reversal_when_gross_non_negative() {
+        // gross = +500,000 (신규 1,500,000 − 환수 1,000,000) → 당월 과세 정상, 역분개 대상 아님
+        TaxBreakdown within = taxCalculator.calculate(new BigDecimal("500000"),
+                TaxType.BUSINESS_INCOME, VatType.NONE);
+        assertThat(within.incomeTax()).isEqualByComparingTo("16500"); // 당월분만 과세
+        // gross>=0 이므로 AggregateStep 의 역분개 블록(gross.signum()<0)은 진입하지 않는다.
+    }
+}

ga-common/src/main/resources/db/migration/V124__환수원천세역분개.sql

@@ -0,0 +1,32 @@
+-- V124: 환수(클로백) 발생 시 기납부 원천세 역분개(환급/조정)
+--       gross<0(환수 우위) 월에 원천징수 역분개 레코드를 적재하여
+--       분기 원천세신고(withholding_tax_report) 과대신고를 해소한다.
+--       settle_master 금액 흐름은 불변 — 본 테이블은 세무신고 보정 전용(부가 레코드).
+
+-- ============================================================
+-- 1. withholding_tax_adjustment (원천세 역분개)
+-- ============================================================
+
+CREATE TABLE withholding_tax_adjustment (
+    adjustment_id  BIGSERIAL     PRIMARY KEY,
+    agent_id       BIGINT        NOT NULL,
+    settle_month   CHAR(6)       NOT NULL,
+    reason         VARCHAR(20)   NOT NULL DEFAULT 'CHARGEBACK',
+    base_amount    NUMERIC(15,2) NOT NULL,   -- 역분개 기준액(=상계되지 않은 |gross| 음수분, 양수 저장)
+    income_tax_adj NUMERIC(15,2) NOT NULL,   -- 소득세 역분개(환급분, 음수)
+    local_tax_adj  NUMERIC(15,2) NOT NULL,   -- 지방소득세 역분개(환급분, 음수)
+    created_at     TIMESTAMP     NOT NULL DEFAULT NOW(),
+    CONSTRAINT uq_wta UNIQUE (agent_id, settle_month, reason),
+    CONSTRAINT chk_wta_reason CHECK (reason IN ('CHARGEBACK')),
+    CONSTRAINT chk_wta_base   CHECK (base_amount >= 0)
+);
+
+COMMENT ON TABLE  withholding_tax_adjustment IS '환수 원천세 역분개(세무신고 보정 전용)';
+COMMENT ON COLUMN withholding_tax_adjustment.agent_id       IS '설계사 ID';
+COMMENT ON COLUMN withholding_tax_adjustment.settle_month   IS '역분개 발생 정산월(YYYYMM)';
+COMMENT ON COLUMN withholding_tax_adjustment.reason         IS '사유(CHARGEBACK)';
+COMMENT ON COLUMN withholding_tax_adjustment.base_amount    IS '역분개 기준액(상계되지 않은 |gross| 음수분)';
+COMMENT ON COLUMN withholding_tax_adjustment.income_tax_adj IS '소득세 역분개(환급분, 음수)';
+COMMENT ON COLUMN withholding_tax_adjustment.local_tax_adj  IS '지방소득세 역분개(환급분, 음수)';
+
+CREATE INDEX idx_wta_settle_month ON withholding_tax_adjustment (settle_month);

ga-common/src/main/resources/db/migration/V125__환수채권연체이자.sql

@@ -0,0 +1,42 @@
+-- V125: 환수채권 연체이자 (overdue interest on clawback receivables)
+--       미수 환수채권이 이월될 때 연체기간만큼 단리 연체이자를 월별 적립한다.
+--       이자율 0(기본값) 이면 적립 없음 — 기존 동작과 동일(안전 폴백).
+
+-- ============================================================
+-- 1. clawback_receivable 누적 연체이자 컬럼
+-- ============================================================
+
+ALTER TABLE clawback_receivable
+    ADD COLUMN accrued_interest NUMERIC(15,2) NOT NULL DEFAULT 0;
+
+COMMENT ON COLUMN clawback_receivable.accrued_interest IS '누적 연체이자 (단리, balance 에 포함되어 회수/상계됨)';
+
+-- ============================================================
+-- 2. clawback_interest (월별 연체이자 적립 이력 — 멱등 reverse용)
+-- ============================================================
+
+CREATE TABLE clawback_interest (
+    interest_id     BIGSERIAL     PRIMARY KEY,
+    receivable_id   BIGINT        NOT NULL REFERENCES clawback_receivable(receivable_id),
+    settle_month    CHAR(6)       NOT NULL,
+    interest_amount NUMERIC(15,2) NOT NULL,
+    created_at      TIMESTAMP     NOT NULL DEFAULT NOW(),
+    CONSTRAINT uq_clawback_interest UNIQUE (receivable_id, settle_month)
+);
+
+COMMENT ON TABLE  clawback_interest IS '환수채권 월별 연체이자 적립 이력';
+COMMENT ON COLUMN clawback_interest.receivable_id   IS '환수채권 ID';
+COMMENT ON COLUMN clawback_interest.settle_month    IS '적립 정산월(YYYYMM)';
+COMMENT ON COLUMN clawback_interest.interest_amount IS '당월 적립 연체이자(원금잔액 × 월이자율)';
+
+CREATE INDEX idx_clawback_interest_settle_month ON clawback_interest (settle_month);
+
+-- ============================================================
+-- 3. system_config 시드 — 연체이자율 / 거치기간
+--    기본값 0 → 적립 없음(기존 동작 보존). 운영정책에 맞게 수정.
+-- ============================================================
+
+INSERT INTO system_config (config_key, config_value, config_group, value_type, description) VALUES
+    ('CLAWBACK_OVERDUE_INTEREST_RATE', '0',  'COMMISSION', 'NUMBER', '환수채권 연 연체이자율(%) — 0이면 미적립'),
+    ('CLAWBACK_INTEREST_GRACE_MONTHS', '0',  'COMMISSION', 'NUMBER', '환수채권 연체이자 거치기간(개월) — 발생 후 N개월 경과부터 적립')
+ON CONFLICT (config_key) DO NOTHING;

ga-common/src/main/resources/db/migration/V126__간이지급명세서_메뉴.sql

@@ -0,0 +1,43 @@
+-- V126: 사업소득 간이지급명세서(월별) 리포트 메뉴
+--       REPORT / GRP_REPORT 그룹에 PAGE 추가 (V38 패턴 동일). 신규 데이터 테이블 없음(읽기전용 집계).
+
+-- 1. REPORT 그룹 하위 PAGE
+INSERT INTO menu (parent_menu_id, menu_code, menu_name, menu_type, menu_path, component_path, menu_level, sort_order)
+SELECT p.menu_id, x.code, x.name, 'PAGE', x.path, x.cmpt, 2, x.sort
+FROM menu p
+JOIN (VALUES
+    ('REPORT_SIMPLIFIED_PAYMENT', '간이지급명세서', '/report/simplified-payment', 'report/SimplifiedPaymentReport', 40)
+) AS x(code, name, path, cmpt, sort)
+ON p.menu_code = 'REPORT'
+WHERE NOT EXISTS (SELECT 1 FROM menu WHERE menu_code = x.code);
+
+-- 2. GRP_REPORT 그룹 하위 PAGE (_GRP 접미)
+INSERT INTO menu (parent_menu_id, menu_code, menu_name, menu_type, menu_path, component_path, menu_level, sort_order)
+SELECT p.menu_id, x.code || '_GRP', x.name, 'PAGE', x.path, x.cmpt, 2, x.sort
+FROM menu p
+JOIN (VALUES
+    ('REPORT_SIMPLIFIED_PAYMENT', '간이지급명세서', '/report/simplified-payment', 'report/SimplifiedPaymentReport', 40)
+) AS x(code, name, path, cmpt, sort)
+ON p.menu_code = 'GRP_REPORT'
+WHERE NOT EXISTS (SELECT 1 FROM menu WHERE menu_code = x.code || '_GRP');
+
+-- 3. 권한 항목 (READ/EXPORT)
+INSERT INTO menu_permission (menu_id, perm_code, perm_name, sort_order)
+SELECT m.menu_id, p.code, p.name, p.sort
+FROM menu m
+CROSS JOIN (VALUES
+    ('READ',   '조회', 10),
+    ('EXPORT', '엑셀', 60)
+) AS p(code, name, sort)
+WHERE m.menu_code IN ('REPORT_SIMPLIFIED_PAYMENT', 'REPORT_SIMPLIFIED_PAYMENT_GRP')
+ON CONFLICT (menu_id, perm_code) DO NOTHING;
+
+-- 4. SUPER_ADMIN / ADMIN / MANAGER 권한 부여
+INSERT INTO role_menu_permission (role_id, menu_id, perm_code, is_granted)
+SELECT r.role_id, mp.menu_id, mp.perm_code, 'Y'
+FROM role r
+CROSS JOIN menu_permission mp
+JOIN menu m ON m.menu_id = mp.menu_id
+WHERE r.role_code IN ('SUPER_ADMIN', 'ADMIN', 'MANAGER')
+  AND m.menu_code IN ('REPORT_SIMPLIFIED_PAYMENT', 'REPORT_SIMPLIFIED_PAYMENT_GRP')
+ON CONFLICT (role_id, menu_id, perm_code) DO NOTHING;

ga-core/src/main/java/com/ga/core/mapper/commission/ClawbackInterestMapper.java

@@ -0,0 +1,23 @@
+package com.ga.core.mapper.commission;
+
+import com.ga.core.vo.commission.ClawbackInterestVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+/**
+ * clawback_interest Mapper — 환수채권 월별 연체이자 적립 이력 (V125)
+ */
+@Mapper
+public interface ClawbackInterestMapper {
+
+    /** 당월 적립 1건 INSERT (UNIQUE(receivable_id, settle_month)) */
+    int insertOne(ClawbackInterestVO vo);
+
+    /** 정산월 적립 이력 조회 — 멱등 reverse 시 balance 복원용 */
+    List<ClawbackInterestVO> selectBySettleMonth(@Param("settleMonth") String settleMonth);
+
+    /** 정산월 적립 이력 전량 삭제 (멱등 reverse) */
+    int deleteBySettleMonth(@Param("settleMonth") String settleMonth);
+}

ga-core/src/main/java/com/ga/core/mapper/commission/ClawbackReceivableMapper.java

@@ -93,4 +93,18 @@ public interface ClawbackReceivableMapper {
      */
     int writeOffExpired(@Param("beforeMonth") String beforeMonth,
                         @Param("reason") String reason);
+
+    /**
+     * [V125] 연체이자 적립 대상 채권 조회.
+     * status IN('OUTSTANDING','RECOVERING') AND balance>0 AND origin_settle_month <= beforeMonth.
+     * beforeMonth = settleMonth - (grace+1) (Step에서 계산 후 전달).
+     */
+    List<ClawbackReceivableVO> selectAccruable(@Param("beforeMonth") String beforeMonth);
+
+    /**
+     * [V125] 연체이자 가감 — balance, accrued_interest 에 delta 를 동시 가산.
+     * 적립 시 delta>0, 멱등 reverse 시 delta<0.
+     */
+    int applyInterest(@Param("receivableId") Long receivableId,
+                      @Param("delta") BigDecimal delta);
 }

ga-core/src/main/java/com/ga/core/mapper/report/ReportMapper.java

@@ -3,6 +3,7 @@ package com.ga.core.mapper.report;
 import com.ga.core.vo.report.ChargebackRiskRow;
 import com.ga.core.vo.report.OrgReportRow;
 import com.ga.core.vo.report.PerfReportRow;
+import com.ga.core.vo.report.SimplifiedPaymentRow;
 import org.apache.ibatis.annotations.Mapper;
 import org.apache.ibatis.annotations.Param;
 import org.apache.ibatis.cursor.Cursor;
@@ -28,4 +29,9 @@ public interface ReportMapper {
     List<ChargebackRiskRow> selectChargebackRisk();
 
     Cursor<ChargebackRiskRow> selectChargebackRiskCursor();
+
+    /** 사업소득 간이지급명세서(월별) — commission_statement(MONTHLY) 위 집계 */
+    List<SimplifiedPaymentRow> selectSimplifiedPayment(@Param("settleMonth") String settleMonth);
+
+    Cursor<SimplifiedPaymentRow> selectSimplifiedPaymentCursor(@Param("settleMonth") String settleMonth);
 }

ga-core/src/main/java/com/ga/core/mapper/tax/WithholdingTaxAdjustmentMapper.java

@@ -0,0 +1,25 @@
+package com.ga.core.mapper.tax;
+
+import com.ga.core.vo.tax.WithholdingTaxAdjustmentVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+/**
+ * withholding_tax_adjustment Mapper — 환수 원천세 역분개 (V124)
+ */
+@Mapper
+public interface WithholdingTaxAdjustmentMapper {
+
+    /**
+     * 멱등 upsert.
+     * ON CONFLICT(agent_id, settle_month, reason) DO UPDATE
+     * SET base_amount/income_tax_adj/local_tax_adj=EXCLUDED.
+     */
+    int upsert(WithholdingTaxAdjustmentVO vo);
+
+    /**
+     * 정산월 역분개 전량 삭제 — AggregateStep 재실행 시 clean slate 확보용(멱등).
+     * 처리 건수 반환.
+     */
+    int deleteBySettleMonth(@Param("settleMonth") String settleMonth);
+}

ga-core/src/main/java/com/ga/core/vo/commission/ClawbackInterestVO.java

@@ -0,0 +1,21 @@
+package com.ga.core.vo.commission;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+/**
+ * clawback_interest — 환수채권 월별 연체이자 적립 이력 (V125)
+ * 배치 적립 시 INSERT, 재실행(reverse) 시 DELETE — clawback_recovery 와 동일 멱등 패턴.
+ */
+@Data
+public class ClawbackInterestVO {
+    private Long interestId;
+    private Long receivableId;
+    /** 적립 정산월 (YYYYMM) */
+    private String settleMonth;
+    /** 당월 적립 연체이자 */
+    private BigDecimal interestAmount;
+    private LocalDateTime createdAt;
+}

ga-core/src/main/java/com/ga/core/vo/commission/ClawbackReceivableResp.java

@@ -20,6 +20,8 @@ public class ClawbackReceivableResp {
     private BigDecimal originalAmount;
     private BigDecimal recoveredAmount;
     private BigDecimal balance;
+    /** 누적 연체이자 (V125) — balance 에 포함됨 */
+    private BigDecimal accruedInterest;
     /** OUTSTANDING / RECOVERING / CLEARED / WRITTEN_OFF */
     private String status;
     /** 공통코드 CLAWBACK_RCV_STATUS */

ga-core/src/main/java/com/ga/core/vo/commission/ClawbackReceivableVO.java

@@ -19,8 +19,10 @@ public class ClawbackReceivableVO {
     private BigDecimal originalAmount;
     /** 누적 상계 회수액 */
     private BigDecimal recoveredAmount;
-    /** 잔액 = original_amount - recovered_amount */
+    /** 잔액 = original_amount - recovered_amount (+ 누적 연체이자) */
     private BigDecimal balance;
+    /** 누적 연체이자 (V125) — 잔액에 포함되어 회수/상계됨, 표시용 */
+    private BigDecimal accruedInterest;
     /** OUTSTANDING / RECOVERING / CLEARED / WRITTEN_OFF */
     private String status;
     /** 최근 회수 정산월 (YYYYMM) */

ga-core/src/main/java/com/ga/core/vo/report/SimplifiedPaymentRow.java

@@ -0,0 +1,43 @@
+package com.ga.core.vo.report;
+
+import com.ga.common.annotation.ExcelColumn;
+import lombok.Data;
+
+import java.math.BigDecimal;
+
+/**
+ * 사업소득 간이지급명세서 행 (월별) — commission_statement(MONTHLY) 위 읽기전용 집계.
+ * 국세청 간이지급명세서(사업소득) 제출 대응: 소득자·지급액·원천징수세액(소득세/지방소득세).
+ */
+@Data
+public class SimplifiedPaymentRow {
+
+    private Long agentId;
+
+    @ExcelColumn(header = "귀속월", order = 1, width = 10)
+    private String settleMonth;
+
+    @ExcelColumn(header = "소득자", order = 2, width = 14)
+    private String agentName;
+
+    @ExcelColumn(header = "주민등록번호", order = 3, width = 16)
+    private String residentNo;
+
+    @ExcelColumn(header = "사업자번호", order = 4, width = 16)
+    private String businessNo;
+
+    @ExcelColumn(header = "소득구분", order = 5, width = 12)
+    private String incomeTypeName;
+
+    @ExcelColumn(header = "지급액", order = 6, width = 16)
+    private BigDecimal grossAmount;
+
+    @ExcelColumn(header = "소득세", order = 7, width = 14)
+    private BigDecimal incomeTaxAmount;
+
+    @ExcelColumn(header = "지방소득세", order = 8, width = 14)
+    private BigDecimal localTaxAmount;
+
+    @ExcelColumn(header = "차인지급액", order = 9, width = 16)
+    private BigDecimal netAmount;
+}

ga-core/src/main/java/com/ga/core/vo/tax/WithholdingTaxAdjustmentVO.java

@@ -0,0 +1,28 @@
+package com.ga.core.vo.tax;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+/**
+ * withholding_tax_adjustment — 환수 원천세 역분개 (V124)
+ * 환수(클로백) 우위로 gross<0 인 월에 기납부 원천세를 역분개(환급)하여
+ * 분기 원천세신고 과대신고를 해소한다. settle_master 금액 흐름은 불변.
+ */
+@Data
+public class WithholdingTaxAdjustmentVO {
+    private Long adjustmentId;
+    private Long agentId;
+    /** 역분개 발생 정산월 (YYYYMM) */
+    private String settleMonth;
+    /** 사유 (CHARGEBACK) */
+    private String reason;
+    /** 역분개 기준액 — 상계되지 않은 |gross| 음수분, 양수 저장 */
+    private BigDecimal baseAmount;
+    /** 소득세 역분개 — 환급분, 음수 */
+    private BigDecimal incomeTaxAdj;
+    /** 지방소득세 역분개 — 환급분, 음수 */
+    private BigDecimal localTaxAdj;
+    private LocalDateTime createdAt;
+}

ga-core/src/main/resources/mapper/commission/ClawbackInterestMapper.xml

@@ -0,0 +1,23 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.ga.core.mapper.commission.ClawbackInterestMapper">
+
+    <resultMap id="VOMap" type="com.ga.core.vo.commission.ClawbackInterestVO"/>
+
+    <insert id="insertOne">
+        INSERT INTO clawback_interest (receivable_id, settle_month, interest_amount)
+        VALUES (#{receivableId}, #{settleMonth}, #{interestAmount})
+    </insert>
+
+    <select id="selectBySettleMonth" resultMap="VOMap">
+        SELECT interest_id, receivable_id, settle_month, interest_amount, created_at
+          FROM clawback_interest
+         WHERE settle_month = #{settleMonth}
+    </select>
+
+    <delete id="deleteBySettleMonth">
+        DELETE FROM clawback_interest WHERE settle_month = #{settleMonth}
+    </delete>
+
+</mapper>

ga-core/src/main/resources/mapper/commission/ClawbackReceivableMapper.xml

@@ -18,6 +18,7 @@
         <result property="originalAmount"    column="original_amount"/>
         <result property="recoveredAmount"   column="recovered_amount"/>
         <result property="balance"           column="balance"/>
+        <result property="accruedInterest"   column="accrued_interest"/>
         <result property="status"            column="status"/>
         <result property="statusName"        column="status_name"/>
         <result property="lastRecoveryMonth" column="last_recovery_month"/>
@@ -36,7 +37,7 @@
     <sql id="rcvJoinCols">
         r.receivable_id, r.agent_id, a.agent_name,
         r.origin_settle_month,
-        r.original_amount, r.recovered_amount, r.balance,
+        r.original_amount, r.recovered_amount, r.balance, r.accrued_interest,
         r.status,
         (SELECT cc.code_name FROM common_code cc
             WHERE cc.group_code = 'CLAWBACK_RCV_STATUS' AND cc.code = r.status) AS status_name,
@@ -208,6 +209,33 @@
          ORDER BY origin_settle_month ASC, receivable_id ASC
     </select>
 
+    <!-- [V125] 연체이자 적립 대상 채권 — beforeMonth = settleMonth - (grace+1) -->
+    <select id="selectAccruable" resultMap="VOMap">
+        SELECT receivable_id, agent_id, origin_settle_month,
+               original_amount, recovered_amount, balance, accrued_interest,
+               status, last_recovery_month,
+               writeoff_reason, written_off_at, written_off_by,
+               created_at, created_by, updated_at
+          FROM clawback_receivable
+         WHERE status IN ('OUTSTANDING', 'RECOVERING')
+           AND balance &gt; 0
+           AND origin_settle_month &lt;= #{beforeMonth}
+         ORDER BY origin_settle_month ASC, receivable_id ASC
+    </select>
+
+    <!--
+        [V125] 연체이자 가감 — balance, accrued_interest 동시 갱신.
+        GREATEST(...,0) 로 0 하한 클램프: 타월 대손(write-off로 balance=0 강제) 후 직전월 적립이
+        역산되는 예외 재실행에서도 CHECK(balance>=0) 위반을 방지. 정상 적립/역산은 클램프 무영향.
+    -->
+    <update id="applyInterest">
+        UPDATE clawback_receivable
+           SET balance          = GREATEST(balance + #{delta}, 0),
+               accrued_interest = GREATEST(accrued_interest + #{delta}, 0),
+               updated_at       = NOW()
+         WHERE receivable_id = #{receivableId}
+    </update>
+
     <!-- [MOD-6] 만료 대상 채권 일괄 대손 처리 — WRITTEN_OFF 상태 전이 -->
     <update id="writeOffExpired">
         UPDATE clawback_receivable

ga-core/src/main/resources/mapper/report/ReportMapper.xml

@@ -99,4 +99,33 @@
         <include refid="chargebackRiskSql"/>
     </select>
 
+    <!-- 4. 사업소득 간이지급명세서(월별) — commission_statement(MONTHLY) 위 읽기전용 집계 -->
+    <sql id="simplifiedPaymentSql">
+        SELECT cs.agent_id,
+               cs.settle_month,
+               a.agent_name,
+               a.resident_no,
+               a.business_no,
+               CASE a.tax_type
+                    WHEN 'BUSINESS_INCOME' THEN '사업소득'
+                    WHEN 'OTHER_INCOME'    THEN '기타소득'
+                    ELSE COALESCE(a.tax_type, '사업소득') END  AS income_type_name,
+               cs.gross_amount,
+               cs.income_tax_amount,
+               cs.local_tax_amount,
+               cs.net_amount
+        FROM commission_statement cs
+        JOIN agent a ON a.agent_id = cs.agent_id
+        WHERE cs.statement_type = 'MONTHLY'
+          AND cs.settle_month   = #{settleMonth}
+        ORDER BY a.agent_name, cs.agent_id
+    </sql>
+
+    <select id="selectSimplifiedPayment" resultType="com.ga.core.vo.report.SimplifiedPaymentRow">
+        <include refid="simplifiedPaymentSql"/>
+    </select>
+    <select id="selectSimplifiedPaymentCursor" resultType="com.ga.core.vo.report.SimplifiedPaymentRow" fetchSize="500">
+        <include refid="simplifiedPaymentSql"/>
+    </select>
+
 </mapper>

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

@@ -26,7 +26,7 @@
         조건:
           settle_month = #{settleMonth}
           payable_amount > 0                 (지급할 금액이 있는 건만)
-          status != 'PAID'            (이미 지급완료된 건 제외)
+          status NOT IN ('PAID','HOLD')      (지급완료/지급보류 건 제외)
 
         inserted 컬럼:
           batch_id       = #{batchId}   (생성된 배치 PK)
@@ -49,7 +49,7 @@
           FROM settle_master sm
          WHERE sm.settle_month    = #{settleMonth}
            AND sm.payable_amount  > 0
-           AND sm.status         != 'PAID'
+           AND sm.status NOT IN ('PAID', 'HOLD')
     </insert>
 
     <!--

ga-core/src/main/resources/mapper/tax/WithholdingTaxAdjustmentMapper.xml

@@ -0,0 +1,26 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.ga.core.mapper.tax.WithholdingTaxAdjustmentMapper">
+
+    <!--
+        멱등 upsert. AggregateStep에서 gross<0 설계사·정산월마다 1건.
+        ON CONFLICT(agent_id, settle_month, reason) DO UPDATE.
+    -->
+    <insert id="upsert">
+        INSERT INTO withholding_tax_adjustment
+            (agent_id, settle_month, reason, base_amount, income_tax_adj, local_tax_adj)
+        VALUES
+            (#{agentId}, #{settleMonth}, #{reason}, #{baseAmount}, #{incomeTaxAdj}, #{localTaxAdj})
+        ON CONFLICT (agent_id, settle_month, reason) DO UPDATE SET
+            base_amount    = EXCLUDED.base_amount,
+            income_tax_adj = EXCLUDED.income_tax_adj,
+            local_tax_adj  = EXCLUDED.local_tax_adj
+    </insert>
+
+    <!-- 정산월 역분개 전량 삭제 (재실행 멱등) -->
+    <delete id="deleteBySettleMonth">
+        DELETE FROM withholding_tax_adjustment WHERE settle_month = #{settleMonth}
+    </delete>
+
+</mapper>

ga-core/src/main/resources/mapper/tax/WithholdingTaxReportMapper.xml

@@ -55,8 +55,11 @@
 
     <!--
         분기 원천세 UPSERT 집계.
-        payment 테이블에서 해당 분기 설계사별 income_tax_amount / local_tax_amount / pay_amount SUM.
+        payment(실지급) + withholding_tax_adjustment(환수 원천세 역분개, V124) 를 합산.
-        분기 판단: pay_date 로 EXTRACT(YEAR/QUARTER) 사용. 분기 포맷 YYYY-Qn 파싱.
+        payment: 해당 분기 설계사별 income_tax_amount / local_tax_amount / pay_amount SUM.
+        역분개: 동일 분기 설계사별 음수 income_tax_adj / local_tax_adj / -base_amount 합산
+                → 환수 우위 월의 기납부 원천세 과대신고를 차감 보정.
+        분기 판단: pay_date 로 EXTRACT(YEAR/QUARTER) / 역분개는 settle_month(YYYYMM) 파싱.
         예) '2025-Q1' → YEAR=2025, QUARTER=1
         ON CONFLICT (agent_id, settle_quarter) DO UPDATE.
     -->
@@ -66,16 +69,32 @@
              total_income, total_withheld, total_local_tax,
              generated_at)
         SELECT
-            p.agent_id,
+            u.agent_id,
             #{quarter}                          AS settle_quarter,
-            COALESCE(SUM(p.pay_amount),          0)             AS total_income,
+            COALESCE(SUM(u.total_income),    0) AS total_income,
-            COALESCE(SUM(p.income_tax_amount),   0)             AS total_withheld,
+            COALESCE(SUM(u.total_withheld),  0) AS total_withheld,
-            COALESCE(SUM(p.local_tax_amount),    0)             AS total_local_tax,
+            COALESCE(SUM(u.total_local_tax), 0) AS total_local_tax,
             NOW()                               AS generated_at
+        FROM (
+            SELECT
+                p.agent_id,
+                p.pay_amount        AS total_income,
+                p.income_tax_amount AS total_withheld,
+                p.local_tax_amount  AS total_local_tax
             FROM payment p
             WHERE EXTRACT(YEAR    FROM p.pay_date) = CAST(SPLIT_PART(#{quarter}, '-Q', 1) AS INT)
               AND EXTRACT(QUARTER FROM p.pay_date) = CAST(SPLIT_PART(#{quarter}, '-Q', 2) AS INT)
-        GROUP BY p.agent_id
+            UNION ALL
+            SELECT
+                a.agent_id,
+                -a.base_amount   AS total_income,
+                a.income_tax_adj AS total_withheld,
+                a.local_tax_adj  AS total_local_tax
+            FROM withholding_tax_adjustment a
+            WHERE CAST(SUBSTRING(a.settle_month, 1, 4) AS INT) = CAST(SPLIT_PART(#{quarter}, '-Q', 1) AS INT)
+              AND CEIL(CAST(SUBSTRING(a.settle_month, 5, 2) AS NUMERIC) / 3.0) = CAST(SPLIT_PART(#{quarter}, '-Q', 2) AS INT)
+        ) u
+        GROUP BY u.agent_id
         ON CONFLICT (agent_id, settle_quarter) DO UPDATE SET
             total_income    = EXCLUDED.total_income,
             total_withheld  = EXCLUDED.total_withheld,

ga-frontend/src/App.tsx

@@ -127,6 +127,7 @@ const IncentiveProgram    = React.lazy(() => import('@/pages/settle/IncentivePro
 const PerformanceReport    = React.lazy(() => import('@/pages/report/PerformanceReport'));
 const OrgReport            = React.lazy(() => import('@/pages/report/OrgReport'));
 const ChargebackRiskReport = React.lazy(() => import('@/pages/report/ChargebackRiskReport'));
+const SimplifiedPaymentReport = React.lazy(() => import('@/pages/report/SimplifiedPaymentReport'));
 
 // KPI 대시보드
 const KpiMonthlySummary = React.lazy(() => import('@/pages/kpi/KpiMonthlySummary'));
@@ -212,6 +213,7 @@ export default function App() {
           <Route path="report/performance"    element={<PerformanceReport />} />
           <Route path="report/org"            element={<OrgReport />} />
           <Route path="report/chargeback-risk" element={<ChargebackRiskReport />} />
+          <Route path="report/simplified-payment" element={<SimplifiedPaymentReport />} />
 
           {/* KPI 대시보드 */}
           <Route path="kpi/monthly"           element={<KpiMonthlySummary />} />

ga-frontend/src/api/clawbackReceivable.ts

@@ -12,6 +12,7 @@ export interface ClawbackReceivableRow extends Record<string, unknown> {
   originalAmount: number;
   recoveredAmount: number;
   balance: number;
+  accruedInterest: number;
   status: ClawbackStatus;
   statusName: string;
   lastRecoveryMonth?: string;

ga-frontend/src/pages/commission/ClawbackReceivable.tsx

@@ -73,9 +73,16 @@ const GRID_COLS: ColDef<ClawbackReceivableRow>[] = [
     type: 'numericColumn',
     valueFormatter: (p) => fmt(p.value),
   },
+  {
+    field: 'accruedInterest',
+    headerName: '연체이자',
+    flex: 1,
+    type: 'numericColumn',
+    valueFormatter: (p) => fmt(p.value),
+  },
   {
     field: 'balance',
-    headerName: '잔액',
+    headerName: '잔액(이자포함)',
     flex: 1,
     type: 'numericColumn',
     valueFormatter: (p) => fmt(p.value),
@@ -274,7 +281,8 @@ function DrawerContent({ detail }: { detail: ClawbackReceivableDetail }) {
     { label: '발생월',    value: detail.originSettleMonth },
     { label: '발생액',    value: fmt(detail.originalAmount) },
     { label: '회수액',    value: fmt(detail.recoveredAmount) },
-    { label: '잔액',      value: fmt(detail.balance) },
+    { label: '연체이자',  value: fmt(detail.accruedInterest) },
+    { label: '잔액(이자포함)', value: fmt(detail.balance) },
     { label: '상태',      value: <StatusChip status={detail.status} statusName={detail.statusName} /> },
     { label: '최근회수월', value: detail.lastRecoveryMonth ?? '-' },
     { label: '등록일',    value: detail.createdAt ? dayjs(detail.createdAt).format('YYYY-MM-DD') : '-' },

ga-frontend/src/pages/report/SimplifiedPaymentReport.tsx

@@ -0,0 +1,108 @@
+import { useState } from 'react';
+import { Alert, DatePicker } from 'antd';
+import { ProCard, ProTable, type ProColumns } from '@ant-design/pro-components';
+import { useQuery } from '@tanstack/react-query';
+import dayjs, { type Dayjs } from 'dayjs';
+import PageContainer from '@/components/common/PageContainer';
+import MoneyText from '@/components/common/MoneyText';
+import ExcelExportButton from '@/components/common/ExcelExportButton';
+import api, { unwrap } from '@/api/request';
+
+interface SimplifiedPaymentRow {
+  agentId: number;
+  settleMonth: string;
+  agentName: string;
+  residentNo?: string;
+  businessNo?: string;
+  incomeTypeName: string;
+  grossAmount: number;
+  incomeTaxAmount: number;
+  localTaxAmount: number;
+  netAmount: number;
+}
+
+function fetchReport(settleMonth: string) {
+  return unwrap<SimplifiedPaymentRow[]>(
+    api.get('/api/report/simplified-payment', { params: { settleMonth } }),
+  );
+}
+
+const columns: ProColumns<SimplifiedPaymentRow>[] = [
+  { title: '소득자', dataIndex: 'agentName', width: 120, fixed: 'left' },
+  { title: '주민등록번호', dataIndex: 'residentNo', width: 140 },
+  { title: '사업자번호', dataIndex: 'businessNo', width: 140 },
+  { title: '소득구분', dataIndex: 'incomeTypeName', width: 90 },
+  {
+    title: '지급액', dataIndex: 'grossAmount', width: 130, align: 'right',
+    render: (_, r) => <MoneyText value={r.grossAmount} />,
+  },
+  {
+    title: '소득세', dataIndex: 'incomeTaxAmount', width: 120, align: 'right',
+    render: (_, r) => <MoneyText value={r.incomeTaxAmount} />,
+  },
+  {
+    title: '지방소득세', dataIndex: 'localTaxAmount', width: 120, align: 'right',
+    render: (_, r) => <MoneyText value={r.localTaxAmount} />,
+  },
+  {
+    title: '차인지급액', dataIndex: 'netAmount', width: 140, align: 'right',
+    render: (_, r) => <strong><MoneyText value={r.netAmount} /></strong>,
+  },
+];
+
+export default function SimplifiedPaymentReport() {
+  const [settleMonth, setSettleMonth] = useState<Dayjs>(dayjs());
+
+  const monthStr = settleMonth.format('YYYYMM');
+
+  const { data, isLoading, isError } = useQuery({
+    queryKey: ['report', 'simplified-payment', monthStr],
+    queryFn: () => fetchReport(monthStr),
+    retry: false,
+  });
+
+  return (
+    <PageContainer
+      title="사업소득 간이지급명세서"
+      description="월별 사업소득 지급·원천징수 명세 (국세청 간이지급명세서 제출 대응)"
+      extra={
+        <ExcelExportButton
+          url="/api/report/simplified-payment/export"
+          fileName={`간이지급명세서_${monthStr}`}
+          params={{ settleMonth: monthStr }}
+        />
+      }
+    >
+      {isError && (
+        <Alert
+          type="warning"
+          showIcon
+          message="조회 실패"
+          description="/api/report/simplified-payment API 응답이 없습니다."
+          style={{ marginBottom: 16 }}
+        />
+      )}
+
+      <ProCard bordered style={{ marginBottom: 16 }}>
+        <DatePicker
+          picker="month"
+          value={settleMonth}
+          onChange={(d) => d && setSettleMonth(d)}
+          allowClear={false}
+          format="YYYY-MM"
+        />
+      </ProCard>
+
+      <ProTable<SimplifiedPaymentRow>
+        rowKey="agentId"
+        columns={columns}
+        dataSource={data ?? []}
+        loading={isLoading}
+        search={false}
+        pagination={{ pageSize: 50, showTotal: (t) => `총 ${t}건` }}
+        options={{ density: false, reload: false }}
+        scroll={{ x: 1000 }}
+      />
+    </PageContainer>
+  );
+}

progress.txt

@@ -27,3 +27,26 @@ RALPH PROGRESS — GA 수수료 공식 갭 보완 + 8종 신규모듈 (세션 93
 - 1200% 한도: BatchRegulatoryLimitChecker.checkContractTotal(TOTAL_RATIO)/checkFirstYear(FIRST_YEAR_RATIO) 둘 다 존재. resolveLimitKrw가 PERCENT를 연환산보험료×율/100 KRW로 환산.
 - 분급: fullSchedule(비율합100%)이면 마지막 회차가 잔차 흡수.
 - 풀스택 패턴: dba(V+메뉴+공통코드+권한) → core(VO/Mapper/Enum/MapStruct) → api(Service/Controller @RequirePermission/@DataChangeLog/ApiResponse/PageResponse/PageHelper) → batch(필요시 Step) → frontend(AG Grid/DataTable+api+App.tsx 라우트).
+
+=== 2026-06-06 수수료 프로세스 E2E 테스트 (Ralph 2차) ===
+- 테스트월 202605(settle_master 미존재) + 기존 200계약/요율로 실 MonthlySettlementJob 실행.
+- 신규모듈 검증용 주입: advance_payment(agent50,100000) / recruiter_commission_ledger(agent25,77000) / lapsed_reinstatement_recovery(agent20,33000).
+- 검증 결과: 무결성 Σ원장==Σmaster(20,944,621.70) 정확일치 / 모집·유지·세금 공식 정확 / MOD-1 도입77000·MOD-2 선지급100000 전액상계(balance0,CLEARED,payable=net-100000)·MOD-4 익월부활33000 전부 settle_master 정확 반영.
+- **★ 실버그 발견·수정(BUGFIX-1)**: 1200% 1차년 한도 clip은 정상이나 초과분이 분급(installment_plan)으로 이연되지 않고 소실. 원인=InstallmentRatioMapper.selectAllActiveRatios가 product_category 정확일치+양쪽NULL만 매칭 → 계약 insuranceType(비NULL) 전달 시 NULL 카테고리(전상품 기본) 룰을 못찾아 0행 반환. 수정=product_category 일치 우선 + NULL 폴백(DISTINCT ON 슬롯별 1건, chargeback/channel 패턴). 재실행 검증: clip된 6계약 각 7회차 분급 생성, 이연합=초과분 정확(c181 87500 등 6건 전부 일치). 부수: 잔존 stray installment_ratio id8,9(created_by=1, 비-시드, 합108%) 제거→표준7행 합100%.
+- 롤백: 202605 산출물 전건+주입데이터+job_log 삭제, settle_master 202605=0, 데모(202602~04) 무손상. 코드수정(XML)만 유지.
+
+================================================================
+[수수료 갭 보완 4종] 2026-06-08 (ralph) — schema v123→v126
+================================================================
+감사(서브에이전트 3영역)로 발견한 실제 갭 4종 구현. 전체 build SUCCESS, 전 테스트 PASS, Flyway V124-126 적용 성공, DB레벨 검증 완료(롤백).
+
+US-A 지급보류 버그: PaymentBatchItemMapper.insertFromSettleMaster 가 status='HOLD' 미필터 → 보류건도 지급배치 포함되어 실제 이체되던 버그. WHERE status NOT IN('PAID','HOLD') 로 수정. 라이브DB 검증: 보류 설정 시 OLD쿼리=39(버그) NEW=38(제외), 데이터 무변경(롤백).
+
+US-B 환수 원천세 역분개: 교차월 환수로 gross<0 인 월의 기납부 원천세가 분기 원천세신고에서 미차감(과대신고)되던 갭. 신규 withholding_tax_adjustment(V124) + AggregateStep 에서 gross<0 시 reversalBase=|gross| 에 BatchTaxCalculator 적용→negate 적재(멱등 deleteBySettleMonth). WithholdingTaxReportMapper.upsertQuarterlyAggregate 를 payment UNION ALL adjustment 로 변경해 차감. settle_master 금액흐름 불변(회귀0). 단위테스트 WithholdingReversalTest 3건 + DB netting 검증.
+
+US-C 환수채권 연체이자: clawback_receivable.accrued_interest 컬럼 + clawback_interest 이력테이블(V125) + ClawbackInterestCalculator(연이자율/1200, 율0=안전폴백) + config 2종(CLAWBACK_OVERDUE_INTEREST_RATE=0, CLAWBACK_INTEREST_GRACE_MONTHS=0). AggregateStep.reverseAndAccrueClawbackInterest 가 멱등 reverse 후 거치기간 경과 미결채권에 월 단리이자 적립(balance 포함→기존 FIFO 상계가 이자까지 회수). 프론트 ClawbackReceivable 화면에 연체이자 컬럼. 단위테스트 ClawbackInterestCalculatorTest 3건 + DB 적립/역산 검증.
+
+US-D 사업소득 간이지급명세서(월별): commission_statement(MONTHLY) 위 읽기전용 리포트(신규 데이터테이블 없음). ReportController/Service/Mapper +selectSimplifiedPayment(+Cursor), SimplifiedPaymentRow VO(@ExcelColumn), V126 메뉴 REPORT_SIMPLIFIED_PAYMENT(READ/EXPORT). 프론트 SimplifiedPaymentReport.tsx + App.tsx 라우트. admin 로그인 e2e: list 200(실데이터)+export 200.
+
+검증: ./gradlew build 전모듈 SUCCESS, ga-batch/ga-api/ga-common test PASS, ga-frontend tsc -b PASS, Flyway v126 적용, 엔드포인트 smoke(D 200, 권한게이트 403 정상).
+주의: 무관한 기존 변경(InstallmentRatioMapper.xml) 미커밋 상태 그대로 보존(내 변경 아님).