docs: 세션 마무리 핸드오프 노트 — 잔여 P2/P3 작업 정리

2026-05-12 세션에서 코드 품질 5단계 + 도메인 P0/P1 완료(26 커밋).
다음 세션에서 P2 Wave 방식 진입을 위한 핸드오프 문서.

내용:
- 핸드오프 시점 상태 (마지막 커밋, 빌드 상태)
- 완료 작업 요약 (코드 품질 / P0 / P1)
- 잔여 작업 (P1 정산 통합 / P2 8항목 / P3 KPI / 마무리 통합)
- 재개 절차 (팀 재생성, 권장 시작점)
- PL 가이드 (시간차 중복 메시지 처리, 책임 경계)
- 채택한 표준 가정값 (세율/1200%/분급/차등환수)

.claude/agents/api-developer.md

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+---
+name: api-developer
+description: ga-api 모듈 담당. 모든 REST Controller + Service 작성. 동일 패턴 반복(@RequestMapping, @RequirePermission, @DataChangeLog), ApiResponse/PageResponse 사용. core-architect 완료 후 시작.
+tools: Read, Write, Edit, Glob, Grep, Bash, PowerShell
+model: sonnet
+---
+
+당신은 GA 수수료 정산 솔루션의 **api-developer**입니다.
+
+## 작업 범위
+- 작업 브랜치: `feat/api`
+- 작업 디렉토리: `ga-commission-system/ga-api/`
+- ga-common, ga-core 의존(Read만).
+
+## 모든 Controller — 동일 패턴
+```java
+@RestController
+@RequestMapping("/api/agents")
+@Tag(name = "설계사 관리")
+@RequiredArgsConstructor
+public class AgentController {
+    private final AgentService agentService;
+
+    @GetMapping
+    @RequirePermission(menu = "ORG_AGENT", perm = "READ")
+    public ApiResponse<PageResponse<AgentResp>> list(AgentSearchParam param) {
+        return ApiResponse.ok(agentService.list(param));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "ORG_AGENT", perm = "CREATE")
+    @DataChangeLog(menu = "ORG_AGENT", table = "agent")
+    public ApiResponse<Void> create(@Valid @RequestBody AgentSaveReq req) {
+        agentService.create(req);
+        return ApiResponse.ok();
+    }
+}
+```
+
+## 모든 Service — 동일 패턴
+```java
+@Service
+@RequiredArgsConstructor
+public class AgentService {
+    private final AgentMapper agentMapper;
+    private final CommonCodeService codeService;
+
+    public PageResponse<AgentResp> list(AgentSearchParam param) {
+        param.startPage();
+        return PageResponse.of(agentMapper.selectList(param));
+    }
+
+    public void create(AgentSaveReq req) {
+        codeService.validateCode("AGENT_STATUS", req.getStatus());
+        if (agentMapper.existsByLicenseNo(req.getLicenseNo())) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA);
+        }
+        agentMapper.insert(req.toVO());
+    }
+}
+```
+
+## 작성할 API 목록
+- 조직 `/api/orgs`(트리,CRUD), `/api/agents`(목록,상세,CRUD,이동,이력)
+- 계약 `/api/companies`, `/api/products`, `/api/contracts`
+- 수수료규정 `/api/rules/commission-rates`, `/payout`, `/override`, `/chargeback`
+- 데이터수신 `/api/receive/upload`, `/process`, `/status`, `/errors`
+- 매핑관리 `/api/mapping/{companyCode}/fields`, `/codes`
+- 원장 `/api/ledger/recruit`, `/maintain`, `/exception`(등록+승인)
+- 정산 `/api/settle`(목록,상세,확정,보류,요약)
+- 배치 `/api/batch/settlement/run`, `/status`, `/restart`
+- 지급 `/api/payments`(목록,생성,이체파일,완료/실패)
+- 대사 `/api/recon`
+- 리포트 `/api/reports/agent-summary`, `org-summary`, `chargeback-risk`
+
+## 규칙
+- 모든 응답은 `ApiResponse<T>`로 감싸기
+- 권한 체크는 `@RequirePermission`만 사용 (수동 체크 금지)
+- 변경 로그는 `@DataChangeLog` (수동 INSERT 금지)
+- 컨트롤러는 얇게 (검증/위임만), 비즈니스 로직은 Service
+- 트랜잭션 경계는 Service에서 `@Transactional`
+- Swagger 어노테이션 충실히 (`@Tag`, `@Operation`, `@Parameter`)
+
+## 금지 사항
+- JPA/Hibernate
+- Controller 안에 비즈니스 로직
+- 수동 권한 체크

.claude/agents/batch-engineer.md

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+---
+name: batch-engineer
+description: ga-batch 모듈 담당. Spring Batch 기반 월정산 8 Step Job, DataReceiver 전략패턴, MappingEngine, MyBatisCursorItemReader 사용. core-architect 완료 후 시작.
+tools: Read, Write, Edit, Glob, Grep, Bash, PowerShell
+model: sonnet
+---
+
+당신은 GA 수수료 정산 솔루션의 **batch-engineer**입니다.
+
+## 작업 범위
+- 작업 브랜치: `feat/batch`
+- 작업 디렉토리: `ga-commission-system/ga-batch/`
+- ga-common, ga-core 의존(Read만).
+
+## MonthlySettlementJob (8 Step)
+1. **receiveData** — 보험사별 DataReceiver로 수신 → `raw_commission_data` 적재
+2. **transformData** — MappingEngine으로 표준 변환 → 원장 적재
+3. **reconcile** — 보험사 대사 검증
+4. **calcRecruit** — 모집수수료 계산 (계약시점 규정 적용)
+5. **calcMaintain** — 유지수수료 계산 (유지율 체크)
+6. **chargebackException** — 환수 + 예외금액 자동생성
+7. **calcOverride** — 조직트리 오버라이드
+8. **aggregate** — 통합 집계 → `settle_master` UPSERT → 세금(3.3%)
+
+## 핵심 컴포넌트
+- **DataReceiver 전략패턴**: Excel / CSV / EDI / API 수신기
+- **MappingEngine**: `company_field_mapping` + `code_mapping` 기반 표준 변환
+- **ItemReader**: `MyBatisCursorItemReader` (대용량 안전)
+
+## 규칙
+- **MyBatis Mapper 사용 (JPA Repository 아님)**
+- 각 Step은 `Tasklet` 또는 `Chunk` 기반 명확히 구분
+- 진행률 로깅 (10만건마다)
+- Job 실패 시 재시작 가능하도록 `JobParameters`/`JobExecutionContext` 적절히 사용
+- 금액 계산 `BigDecimal` + `HALF_UP` 일관성 유지
+
+## 완료 후
+- api-developer에게 `/api/batch/settlement/run` 연동 인터페이스 안내
+- dba-architect에게 대량 처리 쿼리 검토 요청

.claude/agents/common-architect.md

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+---
+name: common-architect
+description: ga-common 공통 프레임워크 모듈 담당. ApiResponse/ErrorCode/공통 유틸/MyBatis 공통 설정/공통코드/메뉴/엑셀/JWT 등 모든 공통 기반 코드 작성. 다른 팀원보다 최우선으로 완료해야 함.
+tools: Read, Write, Edit, Glob, Grep, Bash, PowerShell
+model: sonnet
+---
+
+당신은 GA 수수료 정산 솔루션의 **common-architect**입니다.
+
+## 작업 범위 (반드시 이 안에서만)
+- 작업 브랜치: `feat/common`
+- 작업 디렉토리: `ga-commission-system/ga-common/`
+- 절대 다른 모듈(ga-core, ga-api, ga-batch, ga-admin, ga-frontend) 파일을 수정하지 않습니다.
+  단, ga-frontend의 공통 컴포넌트(`src/components/common/`, `src/api/request.ts` 등)는 작성합니다.
+
+## 핵심 원칙
+- **MyBatis 사용 (JPA 아님)**. JPA/Hibernate 의존성 금지.
+- 신입 개발자가 학습하기 쉬운 공통 프레임워크 중심.
+- 모든 CRUD가 동일 패턴으로 복붙되도록 공통 베이스 제공.
+- 어려운 추상화 지양, 명시적이고 읽기 쉬운 코드 우선.
+- 모든 금액 `BigDecimal`, 수수료율 `DECIMAL(7,4)`.
+
+## ga-common 모듈 구조
+```
+ga-common/src/main/java/com/ga/common/
+├── annotation/   @RequirePermission, @DataChangeLog, @ExcelColumn, @Mask
+├── aop/          PermissionAspect, DataChangeLogAspect, ApiLogAspect
+├── auth/         JwtTokenProvider, JwtAuthFilter, LoginUser, SecurityConfig
+├── code/         CommonCodeService, CommonCodeController (Redis 캐시)
+├── config/       MyBatisConfig, RedisConfig, SwaggerConfig, WebMvcConfig, AsyncConfig
+├── excel/        ExcelExporter, ExcelImporter (어노테이션 기반)
+├── exception/    ErrorCode(enum), BizException, GlobalExceptionHandler
+├── file/         FileService, FileController
+├── generator/    CodeGeneratorService (CRUD 코드 자동 생성 CLI)
+├── grid/         GridSearchParam, GridResponse (AG Grid 서버사이드)
+├── menu/         MenuService, MenuController, MenuTreeBuilder
+├── model/        ApiResponse<T>, PageResponse<T>, SearchParam, TreeNode
+├── mybatis/      BaseMapper, TypeHandler, Interceptor(감사자동)
+├── notification/ NotificationService, NotificationController
+├── security/     SecurityConfig, JwtAuthEntryPoint
+├── system/       SystemConfigService, LogService
+├── util/         DateUtil, MoneyUtil, MaskUtil, EncryptUtil, ExcelUtil
+└── validation/   CommonValidator
+ga-common/src/main/resources/
+├── mapper/common/  CommonCodeMapper.xml, MenuMapper.xml ...
+└── messages/       messages_ko.properties, messages_en.properties
+```
+
+## 필수 산출물
+1. **모델**: ApiResponse<T>, PageResponse<T>, SearchParam, GridSearchParam, TreeNode
+2. **에러처리**: ErrorCode enum, BizException, GlobalExceptionHandler
+3. **MyBatis**: BaseMapper<T>, common-sql.xml(searchCondition include 조각), Interceptor(감사자동), EncryptTypeHandler, JsonTypeHandler
+4. **인증**: JwtTokenProvider, JwtAuthFilter, SecurityConfig
+5. **공통코드**: CommonCodeService(@Cacheable Redis), CommonCodeController, CommonCodeMapper.xml
+6. **메뉴**: MenuService(CTE 재귀), MenuController, MenuMapper.xml
+7. **엑셀 엔진**: SXSSFWorkbook + MyBatis Cursor 기반 대용량 export(100만건/2분), SAX 기반 import(70만건/3분), 매핑 템플릿 시스템
+8. **AOP**: @RequirePermission, @DataChangeLog, ApiLog
+9. **유틸**: DateUtil, MoneyUtil, MaskUtil, EncryptUtil
+10. **프론트 공통 컴포넌트** (`ga-frontend/src/components/common/`): SearchForm, DataTable, DataGrid(AG Grid 래퍼), CodeSelect, CodeBadge, MoneyText, PermissionButton, ExcelExportButton 등
+
+## VO/네이밍 규칙
+- `XxxVO`(테이블 1:1), `XxxResp`(API 응답+조인), `XxxSaveReq`(API 요청), `XxxSearchParam`(검색), `XxxExcelVO`(엑셀)
+
+## 완료 후
+core-architect / frontend-developer에게 인계 메시지를 명확히 남깁니다.
+- "BaseMapper, SearchParam/PageResponse/GridSearchParam 사용 가능"
+- "공통 컴포넌트(CodeSelect, DataTable, DataGrid, PermissionButton 등) 사용 가능"
+
+## 금지 사항
+- JPA/Hibernate 사용
+- 다른 모듈 디렉토리 수정
+- 추상화 과잉(불필요한 인터페이스, 제네릭 남용)

.claude/agents/core-architect.md

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+---
+name: core-architect
+description: ga-core 도메인 모듈 담당. 22개 테이블의 용도별 VO 클래스, MyBatis Mapper Interface, Mapper XML, Enum, MapStruct 매퍼 작성. common-architect 완료 후 시작.
+tools: Read, Write, Edit, Glob, Grep, Bash, PowerShell
+model: sonnet
+---
+
+당신은 GA 수수료 정산 솔루션의 **core-architect**입니다.
+
+## 작업 범위
+- 작업 브랜치: `feat/core`
+- 작업 디렉토리: `ga-commission-system/ga-core/`
+- ga-common 의존(Read만), 다른 모듈은 수정 금지.
+
+## VO 설계 원칙 (테이블 기준이 아닌 용도 기준)
+업무 기능 1개당 VO 3~4개:
+| VO | 용도 | 특징 |
+|----|------|------|
+| XxxVO | 테이블 1:1 | INSERT/UPDATE 전용, 모든 컬럼 |
+| XxxResp | API 응답 | 조인 결과 포함 (조직명, 직급명, 집계) |
+| XxxSaveReq | API 요청 | 입력 필드만, @Valid, ID/상태/일시 없음 |
+| XxxSearchParam | 검색 조건 | SearchParam 상속 |
+| XxxExcelVO | 엑셀 | @ExcelColumn 어노테이션 |
+
+## 작업 내용
+1. **22개 테이블 VO 작성** — 패키지: `com.ga.core.vo.{org|product|rule|receive|ledger|settle}`
+   각 테이블별 XxxVO + XxxResp + XxxSaveReq + XxxSearchParam (필요시 XxxExcelVO)
+2. **Mapper Interface** (BaseMapper<T> 상속, @Mapper)
+3. **Mapper XML** (`src/main/resources/mapper/`)
+   - 공통 SQL 조각 `<include refid="common-sql.searchCondition"/>` 활용
+   - 동적 WHERE: `<if>`, `<choose>/<when>/<otherwise>`
+   - 복잡 조인: 조직트리 CTE 재귀, 원장 복합 검색
+   - ResultMap (1:N은 collection 매핑)
+   - 목록 SELECT → XxxResp, CUD → XxxVO
+4. **Enum**: AgentStatus, ContractStatus, SettleStatus 등
+5. **MapStruct 매퍼**: VO ↔ SaveReq 변환
+
+## SQL 작성 규칙
+- 금액 `BigDecimal`, 수수료율 `DECIMAL(7,4)`
+- 암호화 필드(`resident_no`, `account_no`)는 `EncryptTypeHandler` 적용
+- **`SELECT *` 금지** — 컬럼 명시
+- 목록 쿼리는 반드시 조인 테이블의 이름 필드 포함 (org_name, grade_name 등)
+- INSERT/UPDATE는 XxxVO 필드만 (Resp의 조인 필드 절대 넣지 않음)
+- XML 주석 충실히 (신입 학습용)
+
+## Map 사용이 적절한 경우 (VO 대신)
+- 통계/리포트 (동적 컬럼)
+- 대시보드 집계 (1회성)
+- 동적 피벗 결과
+- 공통코드 캐시(key-value)
+
+## 완료 후
+- batch-engineer / api-developer / dba-architect에게 인계
+- dba-architect의 쿼리 리뷰 피드백 수용

.claude/agents/dba-architect.md

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+---
+name: dba-architect
+description: DB 성능 최적화 + 쿼리 검증 담당. EXPLAIN ANALYZE 기반 인덱스/파티셔닝/View 설계, V13~V15 마이그레이션 작성, 다른 팀원 쿼리 리뷰. core-architect 작업 완료 후 시작.
+tools: Read, Write, Edit, Glob, Grep, Bash, PowerShell
+model: sonnet
+---
+
+당신은 GA 수수료 정산 솔루션의 **dba-architect**입니다.
+
+## 작업 범위
+- 작업 브랜치: `feat/dba`
+- 작업 디렉토리: `ga-commission-system/ga-common/src/main/resources/db/migration/` (V13~V15)
+- core-architect / batch-engineer의 Mapper XML을 **읽기 전용**으로 검토 후 피드백.
+
+## 작업 내용
+### 1. 모든 Mapper XML 쿼리 검증
+- EXPLAIN ANALYZE 기반 실행계획 확인
+- N+1, 풀스캔, 잘못된 인덱스 사용 진단
+
+### 2. 인덱스 최적화
+- `settle_master`: `(settle_month, status)` 복합
+- `recruit_ledger`: `(settle_month, agent_id)` + `(policy_no)`
+- `contract`: `(agent_id, status)` + `(policy_no)`
+- `agent`: `(org_id, status)` + `(license_no)`
+- `raw_commission_data`: `(company_code, settle_month, parse_status)`
+
+### 3. 파티셔닝
+- `recruit_ledger`: `settle_month` Range 파티셔닝
+- `api_access_log`: `created_at` 월별 파티셔닝
+- `data_change_log`: `created_at` 월별 파티셔닝
+
+### 4. 통계/리포트 View / Materialized View
+- `v_agent_monthly_summary`: 설계사별 월별 실적 집계
+- `v_org_settle_summary`: 조직별 정산 집계
+- `v_chargeback_risk`: 환수 위험 계약 목록
+
+### 5. PostgreSQL 설정 권장값
+- `postgresql.conf` 권장 (shared_buffers, work_mem, maintenance_work_mem 등)
+
+### 6. 대량 배치 쿼리 튜닝
+- 배치 INSERT 시 `COPY` 명령 활용 검토
+- batch-engineer에 적용 제안
+
+### 7. 마이그레이션 작성
+- `V13__인덱스최적화.sql`
+- `V14__파티셔닝.sql`
+- `V15__뷰.sql`
+
+### 8. 테스트 데이터 SQL
+- 보험사 5개, 상품 20개, 설계사 50명, 계약 200건, 정산 데이터 세트
+
+## 다른 팀원 리뷰
+- **core-architect**: Mapper XML 쿼리 효율성 검토 후 메시지로 피드백 (인덱스 활용 / 조인 순서 / 서브쿼리)
+- **batch-engineer**: 대량 처리 쿼리 최적화 제안 (Cursor 스트리밍, COPY, UPSERT)
+
+## 금지 사항
+- 다른 팀원의 Java/TS 코드 직접 수정 (피드백만)
+- 인덱스 남발 (꼭 필요한 것만)

.claude/agents/frontend-developer.md

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+---
+name: frontend-developer
+description: ga-frontend 담당. React 18 + Vite + TS + Ant Design 5 + AG Grid + React Query + Zustand. 대시보드/조직/계약/수수료규정/데이터수신/원장/정산/지급/리포트 화면 구현.
+tools: Read, Write, Edit, Glob, Grep, Bash, PowerShell
+model: sonnet
+---
+
+당신은 GA 수수료 정산 솔루션의 **frontend-developer**입니다.
+
+## 작업 범위
+- 작업 브랜치: `feat/frontend`
+- 작업 디렉토리: `ga-commission-system/ga-frontend/`
+- 공통 컴포넌트(`src/components/common/`)는 common-architect가 작성. 사용만 함.
+
+## 기술 스택
+Vite + React 18 + TypeScript + Ant Design 5.x + AG Grid Community + React Query + Zustand + dayjs + recharts
+
+## 화면 목록
+1. **대시보드** `/` — 정산요약 카드 4개, 배치현황, 대사오류알림, 월별추이(recharts)
+2. **조직관리** — 조직트리(antd Tree) + 설계사목록(DataTable) + 상세(탭)
+3. **계약관리** — 계약목록(DataTable) + 상세모달
+4. **수수료규정** — 4개탭, 버전이력, AG Grid 셀 편집으로 수수료율 수정
+5. **데이터수신** — 파일업로드(Dragger), 필드매핑편집, 코드매핑, 에러목록
+6. **원장관리** — **AG Grid 사용** (DataGrid) — 모집/유지/예외 탭, 대량 데이터
+7. **정산관리** — **AG Grid 사용** — 배치실행+진행폴링, 결과(설계사별/조직별), 상세, 대사
+8. **지급관리** — DataTable — 목록, 생성, 이체파일, 완료/실패
+9. **리포트** — recharts 차트 + DataTable
+10. **시스템관리** — common-architect가 만든 화면 사용
+
+## AG Grid 사용 기준
+- 100건 이상 데이터 → AG Grid
+- 셀 편집 필요 → AG Grid
+- 합계행 필요 → AG Grid
+- 단순 CRUD 목록 → Ant Design DataTable
+
+## 폴더 구조
+```
+src/
+├── api/        # request.ts + 모듈별 API 함수
+├── components/
+│   ├── common/ # 공통 컴포넌트 (common-architect 작성)
+│   └── biz/    # 업무별 재사용 컴포넌트
+├── hooks/      # 공통 훅
+├── layouts/    # MainLayout
+├── pages/      # 메뉴별 페이지
+├── router/     # 동적 라우터
+├── stores/     # Zustand (auth, menu, notification)
+├── types/      # TypeScript 타입
+└── utils/      # formatMoney, formatDate
+```
+
+## 표준 화면 패턴 (5분 컷)
+```tsx
+export default function AgentList() {
+  const { canCreate, canExport } = usePermission('ORG_AGENT');
+  const [param, setParam] = useSearchParam({ status: '' });
+  const { data, isLoading } = useQuery(['agents', param], () => agentApi.list(param));
+
+  return (
+    <>
+      <SearchForm conditions={[
+        { type: 'text', name: 'keyword', label: '설계사명' },
+        { type: 'code', name: 'status', label: '상태', groupCode: 'AGENT_STATUS' },
+      ]} onSearch={setParam} />
+      <PermissionButton permCode="CREATE" type="primary"
+        onClick={() => navigate('/org/agents/new')}>등록</PermissionButton>
+      <DataTable
+        loading={isLoading}
+        dataSource={data?.list}
+        pagination={{ total: data?.total, current: param.pageNum }}
+        columns={[...]}
+      />
+    </>
+  );
+}
+```
+
+## 규칙
+- 공통 컴포넌트(SearchForm/DataTable/DataGrid/CodeSelect/PermissionButton 등) 우선 사용, 직접 구현 금지
+- 데이터 페치는 React Query, 전역상태는 Zustand
+- 메뉴/권한은 `useQuery`로 받아 stores/menu에 저장 후 동적 라우팅
+- 금액은 `<MoneyText/>` 컴포넌트, 코드값은 `<CodeBadge/>`로 표시
+- 한국어 라벨, dayjs로 날짜 처리
+
+## 금지 사항
+- 공통 컴포넌트 우회하고 antd 직접 사용 (이유 있을 때만)
+- inline style 남발
+- 페이지 컴포넌트 안에 비즈니스 로직 덩어리

.claude/agents/infra-reviewer.md

@@ -0,0 +1,43 @@
+---
+name: infra-reviewer
+description: Docker/nginx/문서/통합검증 담당. docker-compose, Dockerfile, nginx.conf, README, DEVELOPER_GUIDE 작성 + 모든 팀원 작업 후 통합 빌드/실행 검증. 마지막에 합류.
+tools: Read, Write, Edit, Glob, Grep, Bash, PowerShell
+model: sonnet
+---
+
+당신은 GA 수수료 정산 솔루션의 **infra-reviewer**입니다.
+
+## 작업 범위
+- 작업 브랜치: `feat/infra`
+- 작업 디렉토리: 프로젝트 루트 (`docker-compose.yml`, `Dockerfile`, `nginx.conf`, `README.md`, `DEVELOPER_GUIDE.md`)
+
+## 작업 내용
+### 1. Docker
+- `docker-compose.yml`: PostgreSQL + Redis + Spring Boot + React nginx
+- `Dockerfile`: 멀티스테이지 (Gradle 빌드 → JRE 런타임)
+- `nginx.conf`: React SPA + `/api` → `backend:8080` 프록시
+
+### 2. 문서
+- `README.md`: 실행방법, API 목록, 아키텍처, 폴더 구조
+- `DEVELOPER_GUIDE.md`: 신입 개발자 온보딩
+  1. 환경 설정 (JDK 17, Node 18, PostgreSQL, Redis, IDE)
+  2. 프로젝트 구조 설명
+  3. 새 화면 만들기 Step-by-Step (메뉴 등록 → VO → Mapper → Service → Controller → React 페이지)
+  4. 자주 쓰는 패턴 (CodeSelect, ExcelExportButton, CodeBadge, PermissionButton, AG Grid 서버사이드)
+  5. 코드 컨벤션 (VO 네이밍, Mapper XML, API URL kebab-case)
+  6. 트러블슈팅 FAQ (권한 에러 / 캐시 / MyBatis 매핑)
+
+### 3. 통합 검증 (모든 팀원 완료 후)
+- `./gradlew clean build` 성공
+- `cd ga-frontend && pnpm install && pnpm build` 성공
+- `docker-compose up` 전체 기동
+- Flyway 마이그레이션 정상
+
+## 규칙
+- 모든 팀원 작업이 완료된 후 통합 검증 실시
+- 검증 중 발견된 버그는 해당 모듈 담당자에게 메시지 (직접 수정 X, 단 인프라/빌드 설정은 제외)
+- 빌드 산출물 경로 일관성 (Gradle out → Docker COPY)
+
+## 금지 사항
+- 다른 모듈의 비즈니스 코드 수정
+- 검증 단계 스킵 후 "완료" 보고

.claude/settings.json

@@ -0,0 +1,7 @@
+{
+  "$schema": "https://json.schemastore.org/claude-code-settings.json",
+  "env": {
+    "CLAUDE_CODE_EXPERIMENTAL_AGENT_TEAMS": "1"
+  },
+  "teammateMode": "auto"
+}

.gitignore

@@ -36,8 +36,11 @@ dist/
 out/
 target/
 
-# Claude Code 개인 설정 (Agent Teams 등)
-.claude/
+# Claude Code: 팀 공용 파일만 커밋, 개인 설정/로컬 데이터는 제외
+.claude/*
+!.claude/settings.json
+!.claude/agents/
+.claude/settings.local.json
 
 # vite/tsc 빌드 산출물
 ga-frontend/tsconfig.tsbuildinfo

HANDOFF.md

@@ -0,0 +1,148 @@
+# Handoff Note — 2026-05-12
+
+다음 세션에서 이어가기 위한 핸드오프 문서. Agent Teams 기반 자동 체인으로 진행 중인 작업의 현재 상태와 잔여 작업, 재개 절차를 기록한다.
+
+## 1. 핸드오프 시점 상태
+
+- **마지막 커밋**: P1-3-c (ChargebackCalculator + ChargebackGradeService + Controller)
+- **빌드 상태**: `./gradlew :ga-common:compileJava :ga-core:compileJava :ga-api:compileJava` 모두 BUILD SUCCESSFUL
+- **이번 세션 누적 커밋 수**: 26개 (Agent Teams 설정 1 + 코드 품질 7 + 도메인 P0 9 + 도메인 P1 11)
+- **변경 사항 없음** (working tree clean)
+
+## 2. 완료된 작업
+
+### 2-1. 코드 품질 자동 체인 (7 커밋)
+초기 ga-api 5명 리뷰 결과를 바탕으로 P0 이슈 일괄 해결.
+
+| 단계 | 커밋 | 내용 |
+|---|---|---|
+| 1 | `5e58a54` | OrganizationSaveReq + 상태 Enum 4종 (Agent/Contract/Settle/Approve) |
+| 2 | `a8f0b6e` | Controller→Service 분리 5개 + 매직 스트링 Enum 교체 + @DataChangeLog 17곳 |
+| 3a | `693275e` | UserStatus + ExceptionLedgerStatus Enum |
+| 3b | `af3c6b9` | Map→SaveReq DTO 4종 + 입력 검증 + 잔여 Enum 적용 |
+| 4 | `498d0d4` | LookupCache 동시성 + UploadService/TransferFile 트랜잭션 분해 + readOnly 일괄 |
+| 5a | `4b211ec` | AgentOrgHistoryResp + MapStruct mapper 3종 + AgentMapper.xml 조인 |
+| 5b | `b16e678` | MapStruct 적용 + Resp 적용 + PaymentService/UploadTemplateService 신설 + PageHelper 통일 |
+
+### 2-2. 도메인 P0 — 세무·공제·명세서 (9 커밋)
+
+| 도메인 | a (DB) | b (core) | c (api) |
+|---|---|---|---|
+| P0-1 세무 | `ad5d62e` V23 | `92f3217` | `f8c7d84` TaxCalculator |
+| P0-2 공제 | `0e73eb6` V24 | `a3ba7fa` | `b8f33f1` DeductionService |
+| P0-3 명세서 | `930335c` V25 | `4f5a2f0` | `f5efcaa` ExcelStatementGenerator |
+
+핵심 산출물:
+- 표준 세율 system_config 외부화 (3.3%/8.8%/10%/10%)
+- `agent`에 tax_type/business_no/vat_type 컬럼
+- `payment`에 income_tax_amount/local_tax_amount/vat_amount/net_amount
+- `agent_deduction` (월별 차감 마스터) + `payment_deduction_detail` (이체 명세)
+- `commission_statement` (명세서 발급 마스터, agent+settle_month+statement_type UNIQUE)
+- TaxCalculator pure 도메인 + ExcelStatementGenerator (PDF는 향후)
+
+### 2-3. 도메인 P1 — 1200%룰·분급·차등환수 (11 커밋)
+
+| 도메인 | a (DB) | b (core) | c (api) |
+|---|---|---|---|
+| P1-1 1200%룰 | `6a6ba9f` V26 | `1109253` | `bba4a33` RegulatoryLimitChecker |
+| P1-2 분급 | `434e778` V27 | `5029bc5` | (P1-2-c 커밋) InstallmentPlanGenerator |
+| P1-3 차등환수 | `cc5d0e5` V28 | `44dbbf3` | (P1-3-c 커밋) ChargebackCalculator |
+
+**P1 보강 (병렬 트랙)**:
+- `1aa31de` RecruitLedger/MaintainLedger sumByContract 메서드 추가
+- `f6142a1` RegulatoryLimitChecker TODO 해소 (실제 누적값 사용)
+
+핵심 산출물:
+- `regulatory_limit` 마스터 (1200%/35%/7년 한도, effective_from/to 이력 추적)
+- `installment_ratio` + `installment_plan` (분급 7년 비율 35/25/15/10/7/5/3)
+- `chargeback_grade` (5단계: 1~12개월 100% → 85개월~ 0%)
+- RegulatoryLimitChecker / InstallmentPlanGenerator / ChargebackCalculator pure 도메인
+
+### 2-4. 병렬화 적용 (P1 후반부)
+초반 직렬 a→b→c 패턴에서 후반에 도메인 간 sub-step 병렬로 전환.
+- P1-2-c(api) + P1-3-a(dba) + P1 보강(core) 3명 동시 활성화
+- P1-3-b(core) + P1-1-c TODO 교체(api) 2명 동시
+- 모듈이 다른 사람끼리 묶어 머지 충돌 없음
+
+## 3. 잔여 작업
+
+### 3-1. P1 정산 통합 (보류 권장)
+- ga-batch의 8 Step 정산 잡에 TaxCalculator/DeductionService/RegulatoryLimitChecker/InstallmentService/ChargebackCalculator 통합
+- batch-engineer 작업
+- 운영 비즈니스 룰 의존이 커 **인프라만 완성하고 통합은 사용자 결정 후** 진행 권장
+- 보류 가능 — 현 시점에 인프라/CRUD/API는 모두 동작
+
+### 3-2. 도메인 P2 — 8개 항목 (Wave 방식)
+| # | 도메인 | 마이그레이션 | 핵심 |
+|---|---|---|---|
+| P2-1 | 마감 (Period Close) | V29 | period_close 테이블 + 마감 후 수정 차단 AOP |
+| P2-2 | 정정 (Correction) | V30 | settle_correction + 원본 참조 + 정정 사유 |
+| P2-3 | 이의 신청 (Dispute) | V31 | commission_dispute + OPEN/IN_REVIEW/APPROVED/REJECTED |
+| P2-4 | 보류 사유 (Hold Reasons) | V32 | settle_master.hold_reason_code + HOLD_REASON 코드그룹 |
+| P2-5 | 시책·인센티브 | V33 | incentive_program + incentive_payment |
+| P2-6 | 해촉 정산 (Termination) | V34 | termination_settlement (agent_org_history 연계) |
+| P2-7 | 세금계산서 (Tax Invoice) | V35 | tax_invoice 발행 이력 (SUPPLY/PURCHASE) |
+| P2-8 | 외부 회신 | V36 | carrier_reconciliation_out (보험사 회신 인터페이스) |
+
+**Wave 디스패치 계획**:
+- Wave 1 (dba): V29~V36 8개 마이그레이션 한 번에
+- Wave 2 (core): 8개 도메인 VO/Mapper 한 번에
+- Wave 3 (api): 8개 도메인 Service/Controller 한 번에
+- 디스패치 24 → 3으로 축소
+
+### 3-3. 도메인 P3 — KPI 대시보드
+| 작업 | 담당 |
+|---|---|
+| V37 Materialized View 4종 (월별/조직별/유지율/누계) | dba-architect |
+| KPI VO/Mapper | core-architect |
+| KpiService + KpiController | api-developer |
+| KPI 대시보드 화면 (AG Grid 합계행, 차트) | frontend-developer |
+
+### 3-4. 마무리 통합
+| 작업 | 담당 |
+|---|---|
+| ga-batch 8 Step에 도메인 로직 통합 (TaxCalculator/Deduction/Regulatory/Installment/Chargeback) | batch-engineer |
+| 통합 테스트 | infra-reviewer |
+| README/DEVELOPER_GUIDE 업데이트 | infra-reviewer |
+
+## 4. 재개 절차 (다음 세션)
+
+1. **Claude Code 시작 시 cwd 확인**: `C:\Users\kyu\Desktop\ga_pro` (현재 세션과 동일)
+2. **Agent Teams 활성화 확인**: `.claude/settings.json` 이미 커밋되어 있음 (`418ff7c`)
+3. **팀 재생성**: 새 세션은 팀이 없음. 다음 명령 흐름:
+   - PL 역할로 `TeamCreate(team_name="ga-pro-team", agent_type="pl", description="...")` 호출
+   - 7명 팀원 spawn (common/core/api/batch/frontend/dba/infra) — 첫 세션과 동일
+4. **HANDOFF.md 읽기**: 본 문서 + 최근 git log로 컨텍스트 확보
+5. **권장 시작 지점**: P2 Wave 1 디스패치 (dba-architect에게 V29~V36 8개 마이그레이션)
+6. **사용자 결정 필요 항목**:
+   - P1 정산 통합 진행 여부 (Wave 작업 전 또는 P3 후)
+   - P2-1 마감 도메인의 마감 후 수정 차단 AOP 구현 방식 (전역 AOP vs Service-level 가드)
+
+## 5. PL 가이드 (다음 세션 유의사항)
+
+- **시간차 중복 메시지**: 팀원이 SendMessage로 같은 보고를 2~3번 보내는 경우 있음. 짧게 acknowledge만.
+- **idle 알림**: 팀원이 작업 끝낼 때마다 idle 알림 보냄. 정상. 액션 필요 없음.
+- **책임 경계**: dba=Flyway/SQL, core=VO/Mapper/Enum, api=Service/Controller. api-developer가 가끔 ga-core Mapper에 메서드 추가하는데 작은 변경이면 통과 가능, 큰 변경은 core-architect에 위임.
+- **TODO 잔존**: api-developer가 부족한 ga-core 메서드 발견 시 TODO로 남기고 보고 → PL이 후속 보강 디스패치. 같은 단계에서 멈추지 말고 흐름 유지.
+- **자동 정책**:
+  - 각 단계 완료 후 자동 커밋 (push 안 함)
+  - 빌드/테스트 실패 시 담당 팀원에 재지시
+  - 컴파일은 PL이 직접 검증, 테스트는 환경 문제(SqlSessionFactory)로 통과 안 되는 게 알려진 상태
+
+## 6. 표준 가정 (도메인 작업 진행 시 채택한 값)
+
+도메인 룰은 한국 보험업감독규정 표준 가정을 외부화 가능한 구조로 등록. 실제 회사 정책과 다르면 system_config / regulatory_limit / installment_ratio / chargeback_grade의 데이터만 수정하면 됨.
+
+| 항목 | 표준값 | 근거 |
+|---|---|---|
+| 사업소득 원천징수 | 3.3% | 한국 표준 |
+| 기타소득 원천징수 | 8.8% | 한국 표준 |
+| 지방소득세 | 원천세의 10% | 한국 표준 |
+| 부가세 | 10% | 한국 표준 |
+| 1200% 룰 총 한도 | 1200% | 보험업감독규정 제5-15조의5 |
+| 1차년 한도 | 35% | 2024년 기준 |
+| 분급 연한 | 7년 | 2024년 기준 |
+| 분급 비율 | 35/25/15/10/7/5/3 (합 100%) | 가정값 |
+| 차등 환수 | 1~12: 100%, 13~24: 50%, 25~36: 25%, 37~84: 10%, 85~: 0% | 가정값 |
+
+가정값과 실제가 다르면 운영 데이터 수정으로 해결 가능. 코드 변경 불필요.

ga-api/src/main/java/com/ga/api/auth/AuthController.java

@@ -8,8 +8,6 @@ import jakarta.validation.Valid;
 import lombok.RequiredArgsConstructor;
 import org.springframework.web.bind.annotation.*;
 
-import java.util.Map;
-
 @Tag(name = "인증")
 @RestController
 @RequestMapping("/api/auth")
@@ -24,8 +22,8 @@ public class AuthController {
     }
 
     @PostMapping("/refresh")
-    public ApiResponse<LoginResp> refresh(@RequestBody Map<String, String> body) {
-        return ApiResponse.ok(authService.refresh(body.get("refreshToken")));
+    public ApiResponse<LoginResp> refresh(@Valid @RequestBody RefreshTokenReq req) {
+        return ApiResponse.ok(authService.refresh(req.getRefreshToken()));
     }
 
     @GetMapping("/me")
@@ -34,8 +32,8 @@ public class AuthController {
     }
 
     @PostMapping("/password")
-    public ApiResponse<Void> changePassword(@RequestBody Map<String, String> body) {
-        authService.changePassword(body.get("oldPassword"), body.get("newPassword"));
+    public ApiResponse<Void> changePassword(@Valid @RequestBody ChangePasswordReq req) {
+        authService.changePassword(req.getOldPassword(), req.getNewPassword());
         return ApiResponse.ok();
     }
 

ga-api/src/main/java/com/ga/api/auth/AuthService.java

@@ -8,6 +8,7 @@ import com.ga.common.system.SystemLogMapper;
 import com.ga.common.util.SecurityUtil;
 import com.ga.core.mapper.user.UserMapper;
 import com.ga.core.vo.user.UserResp;
+import com.ga.core.vo.user.UserStatus;
 import com.ga.core.vo.user.UserVO;
 import io.jsonwebtoken.Claims;
 import lombok.RequiredArgsConstructor;
@@ -38,18 +39,18 @@ public class AuthService {
             saveLoginLog(null, req.getLoginId(), "FAIL", "USER_NOT_FOUND", ipAddress, userAgent);
             throw new BizException(ErrorCode.LOGIN_FAIL);
         }
-        if ("LOCKED".equals(user.getStatus())) {
+        if (UserStatus.LOCKED.name().equals(user.getStatus())) {
             saveLoginLog(user.getUserId(), req.getLoginId(), "FAIL", "ACCOUNT_LOCKED", ipAddress, userAgent);
             throw new BizException(ErrorCode.ACCOUNT_LOCKED);
         }
-        if ("RETIRED".equals(user.getStatus())) {
+        if (UserStatus.RETIRED.name().equals(user.getStatus())) {
             throw new BizException(ErrorCode.ACCOUNT_RETIRED);
         }
         if (!passwordEncoder.matches(req.getPassword(), user.getPassword())) {
             userMapper.incrementFailCount(user.getUserId());
             int newFail = (user.getFailCount() == null ? 0 : user.getFailCount()) + 1;
             if (newFail >= failLimit) {
-                userMapper.updateStatus(user.getUserId(), "LOCKED");
+                userMapper.updateStatus(user.getUserId(), UserStatus.LOCKED.name());
             }
             saveLoginLog(user.getUserId(), req.getLoginId(), "FAIL", "BAD_PASSWORD", ipAddress, userAgent);
             throw new BizException(ErrorCode.LOGIN_FAIL);
@@ -80,7 +81,7 @@ public class AuthService {
         }
         Long userId = claims.get("uid", Long.class);
         UserVO user = userMapper.selectById(userId);
-        if (user == null || !"ACTIVE".equals(user.getStatus())) {
+        if (user == null || !UserStatus.ACTIVE.name().equals(user.getStatus())) {
             throw new BizException(ErrorCode.UNAUTHORIZED);
         }
         List<String> roles = userMapper.selectRoleCodes(userId);

ga-api/src/main/java/com/ga/api/auth/ChangePasswordReq.java

@@ -0,0 +1,16 @@
+package com.ga.api.auth;
+
+import jakarta.validation.constraints.NotBlank;
+import lombok.Getter;
+import lombok.Setter;
+
+@Getter
+@Setter
+public class ChangePasswordReq {
+
+    @NotBlank
+    private String oldPassword;
+
+    @NotBlank
+    private String newPassword;
+}

ga-api/src/main/java/com/ga/api/auth/RefreshTokenReq.java

@@ -0,0 +1,13 @@
+package com.ga.api.auth;
+
+import jakarta.validation.constraints.NotBlank;
+import lombok.Getter;
+import lombok.Setter;
+
+@Getter
+@Setter
+public class RefreshTokenReq {
+
+    @NotBlank
+    private String refreshToken;
+}

ga-api/src/main/java/com/ga/api/controller/chargeback/ChargebackCalculateReq.java

@@ -0,0 +1,24 @@
+package com.ga.api.controller.chargeback;
+
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Positive;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+public class ChargebackCalculateReq {
+
+    @NotNull
+    private LocalDate contractDate;
+
+    @NotNull
+    private LocalDate terminationDate;
+
+    @NotNull
+    @Positive
+    private BigDecimal originalCommission;
+
+    private String productCategory;
+}

ga-api/src/main/java/com/ga/api/controller/chargeback/ChargebackGradeController.java

@@ -0,0 +1,75 @@
+package com.ga.api.controller.chargeback;
+
+import com.ga.api.service.chargeback.ChargebackCalculator;
+import com.ga.api.service.chargeback.ChargebackGradeService;
+import com.ga.api.service.chargeback.ChargebackResult;
+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.chargeback.ChargebackGradeResp;
+import com.ga.core.vo.chargeback.ChargebackGradeSaveReq;
+import com.ga.core.vo.chargeback.ChargebackGradeSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "환수 등급 관리")
+@RestController
+@RequestMapping("/api/chargeback-grades")
+@RequiredArgsConstructor
+public class ChargebackGradeController {
+
+    private final ChargebackGradeService gradeService;
+    private final ChargebackCalculator calculator;
+
+    @GetMapping
+    @RequirePermission(menu = "CHARGEBACK_GRADE", perm = "READ")
+    public ApiResponse<PageResponse<ChargebackGradeResp>> list(ChargebackGradeSearchParam param) {
+        return ApiResponse.ok(gradeService.list(param));
+    }
+
+    @GetMapping("/{gradeId}")
+    @RequirePermission(menu = "CHARGEBACK_GRADE", perm = "READ")
+    public ApiResponse<ChargebackGradeResp> detail(@PathVariable Long gradeId) {
+        return ApiResponse.ok(gradeService.detail(gradeId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "CHARGEBACK_GRADE", perm = "CREATE")
+    @DataChangeLog(menu = "CHARGEBACK_GRADE", table = "chargeback_grade")
+    public ApiResponse<Void> create(@Valid @RequestBody ChargebackGradeSaveReq req) {
+        gradeService.create(req);
+        return ApiResponse.ok();
+    }
+
+    @PutMapping("/{gradeId}")
+    @RequirePermission(menu = "CHARGEBACK_GRADE", perm = "UPDATE")
+    @DataChangeLog(menu = "CHARGEBACK_GRADE", table = "chargeback_grade")
+    public ApiResponse<Void> update(@PathVariable Long gradeId,
+                                    @Valid @RequestBody ChargebackGradeSaveReq req) {
+        gradeService.update(gradeId, req);
+        return ApiResponse.ok();
+    }
+
+    @PutMapping("/{gradeId}/deactivate")
+    @RequirePermission(menu = "CHARGEBACK_GRADE", perm = "UPDATE")
+    @DataChangeLog(menu = "CHARGEBACK_GRADE", table = "chargeback_grade")
+    public ApiResponse<Void> deactivate(@PathVariable Long gradeId) {
+        gradeService.deactivate(gradeId);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/calculate")
+    @RequirePermission(menu = "CHARGEBACK_GRADE", perm = "READ")
+    public ApiResponse<ChargebackResult> calculate(@Valid @RequestBody ChargebackCalculateReq req) {
+        ChargebackResult result = calculator.calculate(
+                req.getContractDate(),
+                req.getTerminationDate(),
+                req.getOriginalCommission(),
+                req.getProductCategory()
+        );
+        return ApiResponse.ok(result);
+    }
+}

ga-api/src/main/java/com/ga/api/controller/deduction/DeductionController.java

@@ -0,0 +1,59 @@
+package com.ga.api.controller.deduction;
+
+import com.ga.api.service.deduction.DeductionService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.AgentDeductionResp;
+import com.ga.core.vo.settle.AgentDeductionSaveReq;
+import com.ga.core.vo.settle.AgentDeductionSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "공제 관리")
+@RestController
+@RequestMapping("/api/deductions")
+@RequiredArgsConstructor
+public class DeductionController {
+
+    private final DeductionService deductionService;
+
+    @GetMapping
+    @RequirePermission(menu = "DEDUCTION", perm = "READ")
+    public ApiResponse<PageResponse<AgentDeductionResp>> list(@ModelAttribute AgentDeductionSearchParam param) {
+        return ApiResponse.ok(deductionService.list(param));
+    }
+
+    @GetMapping("/{deductionId}")
+    @RequirePermission(menu = "DEDUCTION", perm = "READ")
+    public ApiResponse<AgentDeductionResp> detail(@PathVariable Long deductionId) {
+        return ApiResponse.ok(deductionService.detail(deductionId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "DEDUCTION", perm = "CREATE")
+    @DataChangeLog(menu = "DEDUCTION", table = "agent_deduction")
+    public ApiResponse<Long> create(@Valid @RequestBody AgentDeductionSaveReq req) {
+        return ApiResponse.ok(deductionService.create(req));
+    }
+
+    @PutMapping("/{deductionId}")
+    @RequirePermission(menu = "DEDUCTION", perm = "UPDATE")
+    @DataChangeLog(menu = "DEDUCTION", table = "agent_deduction")
+    public ApiResponse<Void> update(@PathVariable Long deductionId,
+                                    @Valid @RequestBody AgentDeductionSaveReq req) {
+        deductionService.update(deductionId, req);
+        return ApiResponse.ok();
+    }
+
+    @PutMapping("/{deductionId}/cancel")
+    @RequirePermission(menu = "DEDUCTION", perm = "UPDATE")
+    @DataChangeLog(menu = "DEDUCTION", table = "agent_deduction")
+    public ApiResponse<Void> cancel(@PathVariable Long deductionId) {
+        deductionService.cancel(deductionId);
+        return ApiResponse.ok();
+    }
+}

ga-api/src/main/java/com/ga/api/controller/installment/GeneratePlanReq.java

@@ -0,0 +1,24 @@
+package com.ga.api.controller.installment;
+
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Positive;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+public class GeneratePlanReq {
+
+    @NotNull
+    private Long contractId;
+
+    @NotNull
+    @Positive
+    private BigDecimal totalCommission;
+
+    @NotNull
+    private LocalDate contractDate;
+
+    private String productCategory;
+}

ga-api/src/main/java/com/ga/api/controller/installment/InstallmentController.java

@@ -0,0 +1,82 @@
+package com.ga.api.controller.installment;
+
+import com.ga.api.service.installment.InstallmentService;
+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.installment.InstallmentPlanResp;
+import com.ga.core.vo.installment.InstallmentPlanSearchParam;
+import com.ga.core.vo.installment.InstallmentPlanVO;
+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 = "분급 계획 관리")
+@RestController
+@RequestMapping("/api/installment-plans")
+@RequiredArgsConstructor
+public class InstallmentController {
+
+    private final InstallmentService installmentService;
+
+    @GetMapping
+    @RequirePermission(menu = "INSTALLMENT", perm = "READ")
+    public ApiResponse<PageResponse<InstallmentPlanResp>> list(InstallmentPlanSearchParam param) {
+        return ApiResponse.ok(installmentService.list(param));
+    }
+
+    @GetMapping("/{planId}")
+    @RequirePermission(menu = "INSTALLMENT", perm = "READ")
+    public ApiResponse<InstallmentPlanResp> detail(@PathVariable Long planId) {
+        return ApiResponse.ok(installmentService.detail(planId));
+    }
+
+    @PostMapping("/generate")
+    @RequirePermission(menu = "INSTALLMENT", perm = "CREATE")
+    @DataChangeLog(menu = "INSTALLMENT", table = "installment_plan")
+    public ApiResponse<Void> generate(@Valid @RequestBody GeneratePlanReq req) {
+        installmentService.createPlan(
+                req.getContractId(),
+                req.getTotalCommission(),
+                req.getContractDate(),
+                req.getProductCategory()
+        );
+        return ApiResponse.ok();
+    }
+
+    @PutMapping("/{planId}/pay")
+    @RequirePermission(menu = "INSTALLMENT", perm = "UPDATE")
+    @DataChangeLog(menu = "INSTALLMENT", table = "installment_plan")
+    public ApiResponse<Void> pay(@PathVariable Long planId,
+                                 @Valid @RequestBody PayPlanReq req) {
+        installmentService.payPlan(planId, req.getPaymentId(), req.getPaidAmount());
+        return ApiResponse.ok();
+    }
+
+    @PutMapping("/{planId}/defer")
+    @RequirePermission(menu = "INSTALLMENT", perm = "UPDATE")
+    @DataChangeLog(menu = "INSTALLMENT", table = "installment_plan")
+    public ApiResponse<Void> defer(@PathVariable Long planId) {
+        installmentService.deferPlan(planId);
+        return ApiResponse.ok();
+    }
+
+    @PutMapping("/{planId}/cancel")
+    @RequirePermission(menu = "INSTALLMENT", perm = "UPDATE")
+    @DataChangeLog(menu = "INSTALLMENT", table = "installment_plan")
+    public ApiResponse<Void> cancel(@PathVariable Long planId) {
+        installmentService.cancelPlan(planId);
+        return ApiResponse.ok();
+    }
+
+    @GetMapping("/scheduled")
+    @RequirePermission(menu = "INSTALLMENT", perm = "READ")
+    public ApiResponse<List<InstallmentPlanVO>> scheduled(@RequestParam String settleMonth) {
+        return ApiResponse.ok(installmentService.selectScheduledForMonth(settleMonth));
+    }
+
+}

ga-api/src/main/java/com/ga/api/controller/installment/InstallmentRatioController.java

@@ -0,0 +1,37 @@
+package com.ga.api.controller.installment;
+
+import com.ga.api.service.installment.InstallmentService;
+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.installment.InstallmentRatioResp;
+import com.ga.core.vo.installment.InstallmentRatioSaveReq;
+import com.ga.core.vo.installment.InstallmentRatioSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "분급 비율 관리")
+@RestController
+@RequestMapping("/api/installment-ratios")
+@RequiredArgsConstructor
+public class InstallmentRatioController {
+
+    private final InstallmentService installmentService;
+
+    @GetMapping
+    @RequirePermission(menu = "INSTALLMENT", perm = "READ")
+    public ApiResponse<PageResponse<InstallmentRatioResp>> list(InstallmentRatioSearchParam param) {
+        return ApiResponse.ok(installmentService.listRatios(param));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "INSTALLMENT", perm = "CREATE")
+    @DataChangeLog(menu = "INSTALLMENT", table = "installment_ratio")
+    public ApiResponse<Void> create(@Valid @RequestBody InstallmentRatioSaveReq req) {
+        installmentService.createRatio(req);
+        return ApiResponse.ok();
+    }
+}

ga-api/src/main/java/com/ga/api/controller/installment/PayPlanReq.java

@@ -0,0 +1,18 @@
+package com.ga.api.controller.installment;
+
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Positive;
+import lombok.Data;
+
+import java.math.BigDecimal;
+
+@Data
+public class PayPlanReq {
+
+    @NotNull
+    private Long paymentId;
+
+    @NotNull
+    @Positive
+    private BigDecimal paidAmount;
+}

ga-api/src/main/java/com/ga/api/controller/ledger/LedgerController.java

@@ -6,8 +6,6 @@ import com.ga.common.annotation.RequirePermission;
 import com.ga.common.excel.ExcelService;
 import com.ga.common.model.ApiResponse;
 import com.ga.common.model.PageResponse;
-import com.ga.core.mapper.ledger.MaintainLedgerMapper;
-import com.ga.core.mapper.ledger.RecruitLedgerMapper;
 import com.ga.core.vo.ledger.*;
 import io.swagger.v3.oas.annotations.tags.Tag;
 import jakarta.servlet.http.HttpServletResponse;
@@ -24,8 +22,6 @@ import java.util.Map;
 public class LedgerController {
 
     private final LedgerService service;
-    private final RecruitLedgerMapper recruitMapper;
-    private final MaintainLedgerMapper maintainMapper;
     private final ExcelService excelService;
 
     // ===== 모집 =====
@@ -45,7 +41,7 @@ public class LedgerController {
     @RequirePermission(menu = "LEDGER_RECRUIT", perm = "EXPORT")
     public void exportRecruit(@ModelAttribute LedgerSearchParam param, HttpServletResponse res) {
         excelService.exportLargeExcel("모집수수료원장", LedgerExcelVO.class,
-                () -> recruitMapper.selectCursorForExcel(param), res);
+                () -> service.exportRecruitCursor(param), res);
     }
 
     // ===== 유지 =====
@@ -65,7 +61,7 @@ public class LedgerController {
     @RequirePermission(menu = "LEDGER_MAINTAIN", perm = "EXPORT")
     public void exportMaintain(@ModelAttribute LedgerSearchParam param, HttpServletResponse res) {
         excelService.exportLargeExcel("유지수수료원장", LedgerExcelVO.class,
-                () -> maintainMapper.selectCursorForExcel(param), res);
+                () -> service.exportMaintainCursor(param), res);
     }
 
     // ===== 예외 =====

ga-api/src/main/java/com/ga/api/controller/org/AgentController.java

@@ -6,7 +6,6 @@ import com.ga.common.annotation.RequirePermission;
 import com.ga.common.excel.ExcelService;
 import com.ga.common.model.ApiResponse;
 import com.ga.common.model.PageResponse;
-import com.ga.core.mapper.org.AgentMapper;
 import com.ga.core.vo.org.*;
 import io.swagger.v3.oas.annotations.tags.Tag;
 import jakarta.servlet.http.HttpServletResponse;
@@ -24,7 +23,6 @@ import java.util.Map;
 public class AgentController {
 
     private final AgentService agentService;
-    private final AgentMapper agentMapper;
     private final ExcelService excelService;
 
     @GetMapping
@@ -64,7 +62,7 @@ public class AgentController {
 
     @GetMapping("/{agentId}/history")
     @RequirePermission(menu = "ORG_AGENT", perm = "READ")
-    public ApiResponse<List<AgentOrgHistoryVO>> history(@PathVariable Long agentId) {
+    public ApiResponse<List<AgentOrgHistoryResp>> history(@PathVariable Long agentId) {
         return ApiResponse.ok(agentService.history(agentId));
     }
 
@@ -72,6 +70,6 @@ public class AgentController {
     @RequirePermission(menu = "ORG_AGENT", perm = "EXPORT")
     public void export(@ModelAttribute AgentSearchParam param, HttpServletResponse response) {
         excelService.exportLargeExcel("설계사목록", AgentExcelVO.class,
-                () -> agentMapper.selectCursorForExcel(param), response);
+                () -> agentService.exportCursor(param), response);
     }
 }

ga-api/src/main/java/com/ga/api/controller/org/OrganizationController.java

@@ -5,7 +5,9 @@ import com.ga.common.annotation.DataChangeLog;
 import com.ga.common.annotation.RequirePermission;
 import com.ga.common.model.ApiResponse;
 import com.ga.core.vo.org.OrganizationResp;
+import com.ga.core.vo.org.OrganizationSaveReq;
 import com.ga.core.vo.org.OrganizationVO;
+import jakarta.validation.Valid;
 import io.swagger.v3.oas.annotations.tags.Tag;
 import lombok.RequiredArgsConstructor;
 import org.springframework.web.bind.annotation.*;
@@ -43,15 +45,15 @@ public class OrganizationController {
     @PostMapping
     @RequirePermission(menu = "ORG_TREE", perm = "CREATE")
     @DataChangeLog(menu = "ORG_TREE", table = "organization")
-    public ApiResponse<Long> create(@RequestBody OrganizationVO vo) {
-        return ApiResponse.ok(service.create(vo));
+    public ApiResponse<Long> create(@Valid @RequestBody OrganizationSaveReq req) {
+        return ApiResponse.ok(service.create(req));
     }
 
     @PutMapping("/{orgId}")
     @RequirePermission(menu = "ORG_TREE", perm = "UPDATE")
     @DataChangeLog(menu = "ORG_TREE", table = "organization")
-    public ApiResponse<Void> update(@PathVariable Long orgId, @RequestBody OrganizationVO vo) {
-        service.update(orgId, vo);
+    public ApiResponse<Void> update(@PathVariable Long orgId, @Valid @RequestBody OrganizationSaveReq req) {
+        service.update(orgId, req);
         return ApiResponse.ok();
     }
 

ga-api/src/main/java/com/ga/api/controller/product/CompanyController.java

@@ -1,9 +1,9 @@
 package com.ga.api.controller.product;
 
+import com.ga.api.service.product.InsuranceCompanyService;
 import com.ga.common.annotation.DataChangeLog;
 import com.ga.common.annotation.RequirePermission;
 import com.ga.common.model.ApiResponse;
-import com.ga.core.mapper.product.InsuranceCompanyMapper;
 import com.ga.core.vo.product.InsuranceCompanyVO;
 import io.swagger.v3.oas.annotations.tags.Tag;
 import lombok.RequiredArgsConstructor;
@@ -17,34 +17,32 @@ import java.util.List;
 @RequiredArgsConstructor
 public class CompanyController {
 
-    private final InsuranceCompanyMapper mapper;
+    private final InsuranceCompanyService companyService;
 
     @GetMapping
     @RequirePermission(menu = "COMPANY", perm = "READ")
     public ApiResponse<List<InsuranceCompanyVO>> list(@RequestParam(required = false, defaultValue = "false") boolean activeOnly) {
-        return ApiResponse.ok(activeOnly ? mapper.selectActive() : mapper.selectAll());
+        return ApiResponse.ok(companyService.list(activeOnly));
     }
 
     @GetMapping("/{companyId}")
     @RequirePermission(menu = "COMPANY", perm = "READ")
     public ApiResponse<InsuranceCompanyVO> detail(@PathVariable Long companyId) {
-        return ApiResponse.ok(mapper.selectById(companyId));
+        return ApiResponse.ok(companyService.detail(companyId));
     }
 
     @PostMapping
     @RequirePermission(menu = "COMPANY", perm = "CREATE")
     @DataChangeLog(menu = "COMPANY", table = "insurance_company")
     public ApiResponse<Long> create(@RequestBody InsuranceCompanyVO vo) {
-        mapper.insert(vo);
-        return ApiResponse.ok(vo.getCompanyId());
+        return ApiResponse.ok(companyService.create(vo));
     }
 
     @PutMapping("/{companyId}")
     @RequirePermission(menu = "COMPANY", perm = "UPDATE")
     @DataChangeLog(menu = "COMPANY", table = "insurance_company")
     public ApiResponse<Void> update(@PathVariable Long companyId, @RequestBody InsuranceCompanyVO vo) {
-        vo.setCompanyId(companyId);
-        mapper.update(vo);
+        companyService.update(companyId, vo);
         return ApiResponse.ok();
     }
 }

ga-api/src/main/java/com/ga/api/controller/product/ProductController.java

@@ -1,11 +1,9 @@
 package com.ga.api.controller.product;
 
+import com.ga.api.service.product.ProductService;
 import com.ga.common.annotation.DataChangeLog;
 import com.ga.common.annotation.RequirePermission;
-import com.ga.common.exception.BizException;
-import com.ga.common.exception.ErrorCode;
 import com.ga.common.model.ApiResponse;
-import com.ga.core.mapper.product.ProductMapper;
 import com.ga.core.vo.product.ProductResp;
 import com.ga.core.vo.product.ProductVO;
 import io.swagger.v3.oas.annotations.tags.Tag;
@@ -20,7 +18,7 @@ import java.util.List;
 @RequiredArgsConstructor
 public class ProductController {
 
-    private final ProductMapper mapper;
+    private final ProductService productService;
 
     @GetMapping
     @RequirePermission(menu = "PRODUCT", perm = "READ")
@@ -28,41 +26,35 @@ public class ProductController {
                                                @RequestParam(required = false) String insuranceType,
                                                @RequestParam(required = false) String keyword,
                                                @RequestParam(required = false) String isActive) {
-        return ApiResponse.ok(mapper.selectList(companyId, insuranceType, keyword, isActive));
+        return ApiResponse.ok(productService.list(companyId, insuranceType, keyword, isActive));
     }
 
     @GetMapping("/{productId}")
     @RequirePermission(menu = "PRODUCT", perm = "READ")
     public ApiResponse<ProductResp> detail(@PathVariable Long productId) {
-        ProductResp r = mapper.selectDetailById(productId);
-        if (r == null) throw new BizException(ErrorCode.NOT_FOUND);
-        return ApiResponse.ok(r);
+        return ApiResponse.ok(productService.detail(productId));
     }
 
     @PostMapping
     @RequirePermission(menu = "PRODUCT", perm = "CREATE")
     @DataChangeLog(menu = "PRODUCT", table = "product")
     public ApiResponse<Long> create(@RequestBody ProductVO vo) {
-        if (mapper.existsByCode(vo.getCompanyId(), vo.getProductCode()) > 0) {
-            throw new BizException(ErrorCode.DUPLICATE_DATA);
-        }
-        mapper.insert(vo);
-        return ApiResponse.ok(vo.getProductId());
+        return ApiResponse.ok(productService.create(vo));
     }
 
     @PutMapping("/{productId}")
     @RequirePermission(menu = "PRODUCT", perm = "UPDATE")
     @DataChangeLog(menu = "PRODUCT", table = "product")
     public ApiResponse<Void> update(@PathVariable Long productId, @RequestBody ProductVO vo) {
-        vo.setProductId(productId);
-        mapper.update(vo);
+        productService.update(productId, vo);
         return ApiResponse.ok();
     }
 
     @DeleteMapping("/{productId}")
     @RequirePermission(menu = "PRODUCT", perm = "DELETE")
+    @DataChangeLog(menu = "PRODUCT", table = "product")
     public ApiResponse<Void> delete(@PathVariable Long productId) {
-        mapper.deleteById(productId);
+        productService.delete(productId);
         return ApiResponse.ok();
     }
 }

ga-api/src/main/java/com/ga/api/controller/receive/ReceiveController.java

@@ -1,15 +1,16 @@
 package com.ga.api.controller.receive;
 
+import com.ga.api.service.receive.ReceiveService;
+import com.ga.common.annotation.DataChangeLog;
 import com.ga.common.annotation.RequirePermission;
 import com.ga.common.model.ApiResponse;
-import com.ga.core.mapper.receive.ReceiveMapper;
 import com.ga.core.vo.receive.*;
 import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
 import lombok.RequiredArgsConstructor;
 import org.springframework.web.bind.annotation.*;
 
 import java.util.List;
-import java.util.Map;
 
 @Tag(name = "데이터 수신")
 @RestController
@@ -17,21 +18,20 @@ import java.util.Map;
 @RequiredArgsConstructor
 public class ReceiveController {
 
-    private final ReceiveMapper mapper;
+    private final ReceiveService receiveService;
 
     // 보험사 프로파일
     @GetMapping("/profiles")
     @RequirePermission(menu = "RECEIVE_MAPPING", perm = "READ")
     public ApiResponse<List<CompanyProfileVO>> profiles() {
-        return ApiResponse.ok(mapper.selectAllProfiles());
+        return ApiResponse.ok(receiveService.listProfiles());
     }
 
     @PutMapping("/profiles/{companyCode}")
     @RequirePermission(menu = "RECEIVE_MAPPING", perm = "UPDATE")
+    @DataChangeLog(menu = "RECEIVE_MAPPING", table = "company_profile")
     public ApiResponse<Void> updateProfile(@PathVariable String companyCode, @RequestBody CompanyProfileVO vo) {
-        vo.setCompanyCode(companyCode);
-        if (mapper.selectProfile(companyCode) == null) mapper.insertProfile(vo);
-        else mapper.updateProfile(vo);
+        receiveService.saveProfile(companyCode, vo);
         return ApiResponse.ok();
     }
 
@@ -40,29 +40,29 @@ public class ReceiveController {
     @RequirePermission(menu = "RECEIVE_MAPPING", perm = "READ")
     public ApiResponse<List<CompanyFieldMappingVO>> fields(@PathVariable String companyCode,
                                                             @RequestParam(required = false) String targetTable) {
-        return ApiResponse.ok(mapper.selectFieldMappings(companyCode, targetTable));
+        return ApiResponse.ok(receiveService.listFields(companyCode, targetTable));
     }
 
     @PostMapping("/mapping/{companyCode}/fields")
     @RequirePermission(menu = "RECEIVE_MAPPING", perm = "CREATE")
+    @DataChangeLog(menu = "RECEIVE_MAPPING", table = "company_field_mapping")
     public ApiResponse<Long> createField(@PathVariable String companyCode, @RequestBody CompanyFieldMappingVO vo) {
-        vo.setCompanyCode(companyCode);
-        mapper.insertFieldMapping(vo);
-        return ApiResponse.ok(vo.getMappingId());
+        return ApiResponse.ok(receiveService.createField(companyCode, vo));
     }
 
     @PutMapping("/mapping/fields/{mappingId}")
     @RequirePermission(menu = "RECEIVE_MAPPING", perm = "UPDATE")
+    @DataChangeLog(menu = "RECEIVE_MAPPING", table = "company_field_mapping")
     public ApiResponse<Void> updateField(@PathVariable Long mappingId, @RequestBody CompanyFieldMappingVO vo) {
-        vo.setMappingId(mappingId);
-        mapper.updateFieldMapping(vo);
+        receiveService.updateField(mappingId, vo);
         return ApiResponse.ok();
     }
 
     @DeleteMapping("/mapping/fields/{mappingId}")
     @RequirePermission(menu = "RECEIVE_MAPPING", perm = "DELETE")
+    @DataChangeLog(menu = "RECEIVE_MAPPING", table = "company_field_mapping")
     public ApiResponse<Void> deleteField(@PathVariable Long mappingId) {
-        mapper.deleteFieldMapping(mappingId);
+        receiveService.deleteField(mappingId);
         return ApiResponse.ok();
     }
 
@@ -71,15 +71,14 @@ public class ReceiveController {
     @RequirePermission(menu = "RECEIVE_MAPPING", perm = "READ")
     public ApiResponse<List<CodeMappingVO>> codes(@PathVariable String companyCode,
                                                    @RequestParam(required = false) String codeType) {
-        return ApiResponse.ok(mapper.selectCodeMappings(companyCode, codeType));
+        return ApiResponse.ok(receiveService.listCodes(companyCode, codeType));
     }
 
     @PostMapping("/mapping/{companyCode}/codes")
     @RequirePermission(menu = "RECEIVE_MAPPING", perm = "CREATE")
+    @DataChangeLog(menu = "RECEIVE_MAPPING", table = "code_mapping")
     public ApiResponse<Long> createCode(@PathVariable String companyCode, @RequestBody CodeMappingVO vo) {
-        vo.setCompanyCode(companyCode);
-        mapper.insertCodeMapping(vo);
-        return ApiResponse.ok(vo.getCodeId());
+        return ApiResponse.ok(receiveService.createCode(companyCode, vo));
     }
 
     // 원본 데이터 + 에러
@@ -88,23 +87,21 @@ public class ReceiveController {
     public ApiResponse<List<RawCommissionDataVO>> rawList(@RequestParam(required = false) String companyCode,
                                                            @RequestParam(required = false) String settleMonth,
                                                            @RequestParam(required = false) String parseStatus) {
-        return ApiResponse.ok(mapper.selectRawList(companyCode, settleMonth, parseStatus));
+        return ApiResponse.ok(receiveService.listRaw(companyCode, settleMonth, parseStatus));
     }
 
     @GetMapping("/errors")
     @RequirePermission(menu = "RECEIVE_DATA", perm = "READ")
     public ApiResponse<List<ParseErrorLogVO>> errors(@RequestParam(required = false) String companyCode,
                                                       @RequestParam(required = false) String resolveStatus) {
-        return ApiResponse.ok(mapper.selectErrors(companyCode, resolveStatus));
+        return ApiResponse.ok(receiveService.listErrors(companyCode, resolveStatus));
     }
 
     @PutMapping("/errors/{errorId}/resolve")
     @RequirePermission(menu = "RECEIVE_DATA", perm = "UPDATE")
-    public ApiResponse<Void> resolveError(@PathVariable Long errorId, @RequestBody Map<String, String> body) {
-        mapper.resolveError(errorId,
-                body.getOrDefault("status", "RESOLVED"),
-                body.get("note"),
-                com.ga.common.util.SecurityUtil.getCurrentUserId());
+    @DataChangeLog(menu = "RECEIVE_DATA", table = "parse_error_log")
+    public ApiResponse<Void> resolveError(@PathVariable Long errorId, @Valid @RequestBody ResolveErrorReq req) {
+        receiveService.resolveError(errorId, req.getStatus(), req.getNote());
         return ApiResponse.ok();
     }
 }

ga-api/src/main/java/com/ga/api/controller/receive/ResolveErrorReq.java

@@ -0,0 +1,15 @@
+package com.ga.api.controller.receive;
+
+import jakarta.validation.constraints.NotBlank;
+import lombok.Getter;
+import lombok.Setter;
+
+@Getter
+@Setter
+public class ResolveErrorReq {
+
+    @NotBlank
+    private String status;
+
+    private String note;
+}

ga-api/src/main/java/com/ga/api/controller/regulatory/ContractLimitCheckReq.java

@@ -0,0 +1,26 @@
+package com.ga.api.controller.regulatory;
+
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Positive;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+public class ContractLimitCheckReq {
+
+    @NotNull
+    private Long contractId;
+
+    @NotNull
+    @Positive
+    private BigDecimal additionalAmount;
+
+    /** 기준일 (null이면 오늘) */
+    private LocalDate baseDate;
+
+    /** TOTAL_RATIO | FIRST_YEAR_RATIO */
+    @NotNull
+    private String limitType;
+}

ga-api/src/main/java/com/ga/api/controller/regulatory/RegulatoryLimitController.java

@@ -0,0 +1,78 @@
+package com.ga.api.controller.regulatory;
+
+import com.ga.api.service.regulatory.RegulatoryLimitChecker;
+import com.ga.api.service.regulatory.RegulatoryLimitService;
+import com.ga.api.service.regulatory.ViolationResult;
+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.regulatory.RegulatoryLimitResp;
+import com.ga.core.vo.regulatory.RegulatoryLimitSaveReq;
+import com.ga.core.vo.regulatory.RegulatoryLimitSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.time.LocalDate;
+
+@Tag(name = "규제 한도 관리")
+@RestController
+@RequestMapping("/api/regulatory-limits")
+@RequiredArgsConstructor
+public class RegulatoryLimitController {
+
+    private final RegulatoryLimitService limitService;
+    private final RegulatoryLimitChecker limitChecker;
+
+    @GetMapping
+    @RequirePermission(menu = "REGULATORY_LIMIT", perm = "READ")
+    public ApiResponse<PageResponse<RegulatoryLimitResp>> list(RegulatoryLimitSearchParam param) {
+        return ApiResponse.ok(limitService.list(param));
+    }
+
+    @GetMapping("/{limitId}")
+    @RequirePermission(menu = "REGULATORY_LIMIT", perm = "READ")
+    public ApiResponse<RegulatoryLimitResp> detail(@PathVariable Long limitId) {
+        return ApiResponse.ok(limitService.detail(limitId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "REGULATORY_LIMIT", perm = "CREATE")
+    @DataChangeLog(menu = "REGULATORY_LIMIT", table = "regulatory_limit")
+    public ApiResponse<Void> create(@Valid @RequestBody RegulatoryLimitSaveReq req) {
+        limitService.create(req);
+        return ApiResponse.ok();
+    }
+
+    @PutMapping("/{limitId}")
+    @RequirePermission(menu = "REGULATORY_LIMIT", perm = "UPDATE")
+    @DataChangeLog(menu = "REGULATORY_LIMIT", table = "regulatory_limit")
+    public ApiResponse<Void> update(@PathVariable Long limitId,
+                                    @Valid @RequestBody RegulatoryLimitSaveReq req) {
+        limitService.update(limitId, req);
+        return ApiResponse.ok();
+    }
+
+    @PutMapping("/{limitId}/deactivate")
+    @RequirePermission(menu = "REGULATORY_LIMIT", perm = "UPDATE")
+    @DataChangeLog(menu = "REGULATORY_LIMIT", table = "regulatory_limit")
+    public ApiResponse<Void> deactivate(@PathVariable Long limitId) {
+        limitService.deactivate(limitId);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/check-contract")
+    @RequirePermission(menu = "REGULATORY_LIMIT", perm = "READ")
+    public ApiResponse<ViolationResult> checkContract(@Valid @RequestBody ContractLimitCheckReq req) {
+        LocalDate baseDate = req.getBaseDate() != null ? req.getBaseDate() : LocalDate.now();
+        ViolationResult result;
+        if ("FIRST_YEAR_RATIO".equals(req.getLimitType())) {
+            result = limitChecker.checkFirstYear(req.getContractId(), req.getAdditionalAmount(), baseDate);
+        } else {
+            result = limitChecker.checkContractTotal(req.getContractId(), req.getAdditionalAmount(), baseDate);
+        }
+        return ApiResponse.ok(result);
+    }
+}

ga-api/src/main/java/com/ga/api/controller/rule/RuleController.java

@@ -1,9 +1,9 @@
 package com.ga.api.controller.rule;
 
+import com.ga.api.service.rule.RuleService;
 import com.ga.common.annotation.DataChangeLog;
 import com.ga.common.annotation.RequirePermission;
 import com.ga.common.model.ApiResponse;
-import com.ga.core.mapper.rule.RuleMapper;
 import com.ga.core.vo.rule.*;
 import io.swagger.v3.oas.annotations.tags.Tag;
 import lombok.RequiredArgsConstructor;
@@ -17,37 +17,36 @@ import java.util.List;
 @RequiredArgsConstructor
 public class RuleController {
 
-    private final RuleMapper mapper;
+    private final RuleService ruleService;
 
     // ========== commission_rate ==========
     @GetMapping("/commission-rates")
     @RequirePermission(menu = "RULE_COMMISSION", perm = "READ")
     public ApiResponse<List<CommissionRateVO>> listCommissionRates(@RequestParam(required = false) Long productId,
                                                                     @RequestParam(required = false) Integer year) {
-        return ApiResponse.ok(mapper.selectCommissionRates(productId, year));
+        return ApiResponse.ok(ruleService.listCommissionRates(productId, year));
     }
 
     @PostMapping("/commission-rates")
     @RequirePermission(menu = "RULE_COMMISSION", perm = "CREATE")
     @DataChangeLog(menu = "RULE_COMMISSION", table = "commission_rate")
     public ApiResponse<Long> createCommissionRate(@RequestBody CommissionRateVO vo) {
-        mapper.insertCommissionRate(vo);
-        return ApiResponse.ok(vo.getRateId());
+        return ApiResponse.ok(ruleService.createCommissionRate(vo));
     }
 
     @PutMapping("/commission-rates/{rateId}")
     @RequirePermission(menu = "RULE_COMMISSION", perm = "UPDATE")
     @DataChangeLog(menu = "RULE_COMMISSION", table = "commission_rate")
     public ApiResponse<Void> updateCommissionRate(@PathVariable Long rateId, @RequestBody CommissionRateVO vo) {
-        vo.setRateId(rateId);
-        mapper.updateCommissionRate(vo);
+        ruleService.updateCommissionRate(rateId, vo);
         return ApiResponse.ok();
     }
 
     @DeleteMapping("/commission-rates/{rateId}")
     @RequirePermission(menu = "RULE_COMMISSION", perm = "DELETE")
+    @DataChangeLog(menu = "RULE_COMMISSION", table = "commission_rate")
     public ApiResponse<Void> deleteCommissionRate(@PathVariable Long rateId) {
-        mapper.deleteCommissionRate(rateId);
+        ruleService.deleteCommissionRate(rateId);
         return ApiResponse.ok();
     }
 
@@ -56,30 +55,29 @@ public class RuleController {
     @RequirePermission(menu = "RULE_PAYOUT", perm = "READ")
     public ApiResponse<List<PayoutRuleVO>> listPayoutRules(@RequestParam(required = false) Long gradeId,
                                                             @RequestParam(required = false) String insuranceType) {
-        return ApiResponse.ok(mapper.selectPayoutRules(gradeId, insuranceType));
+        return ApiResponse.ok(ruleService.listPayoutRules(gradeId, insuranceType));
     }
 
     @PostMapping("/payout")
     @RequirePermission(menu = "RULE_PAYOUT", perm = "CREATE")
     @DataChangeLog(menu = "RULE_PAYOUT", table = "payout_rule")
     public ApiResponse<Long> createPayoutRule(@RequestBody PayoutRuleVO vo) {
-        mapper.insertPayoutRule(vo);
-        return ApiResponse.ok(vo.getRuleId());
+        return ApiResponse.ok(ruleService.createPayoutRule(vo));
     }
 
     @PutMapping("/payout/{ruleId}")
     @RequirePermission(menu = "RULE_PAYOUT", perm = "UPDATE")
     @DataChangeLog(menu = "RULE_PAYOUT", table = "payout_rule")
     public ApiResponse<Void> updatePayoutRule(@PathVariable Long ruleId, @RequestBody PayoutRuleVO vo) {
-        vo.setRuleId(ruleId);
-        mapper.updatePayoutRule(vo);
+        ruleService.updatePayoutRule(ruleId, vo);
         return ApiResponse.ok();
     }
 
     @DeleteMapping("/payout/{ruleId}")
     @RequirePermission(menu = "RULE_PAYOUT", perm = "DELETE")
+    @DataChangeLog(menu = "RULE_PAYOUT", table = "payout_rule")
     public ApiResponse<Void> deletePayoutRule(@PathVariable Long ruleId) {
-        mapper.deletePayoutRule(ruleId);
+        ruleService.deletePayoutRule(ruleId);
         return ApiResponse.ok();
     }
 
@@ -87,28 +85,29 @@ public class RuleController {
     @GetMapping("/override")
     @RequirePermission(menu = "RULE_OVERRIDE", perm = "READ")
     public ApiResponse<List<OverrideRuleVO>> listOverrideRules() {
-        return ApiResponse.ok(mapper.selectOverrideRules());
+        return ApiResponse.ok(ruleService.listOverrideRules());
     }
 
     @PostMapping("/override")
     @RequirePermission(menu = "RULE_OVERRIDE", perm = "CREATE")
+    @DataChangeLog(menu = "RULE_OVERRIDE", table = "override_rule")
     public ApiResponse<Long> createOverrideRule(@RequestBody OverrideRuleVO vo) {
-        mapper.insertOverrideRule(vo);
-        return ApiResponse.ok(vo.getOverrideId());
+        return ApiResponse.ok(ruleService.createOverrideRule(vo));
     }
 
     @PutMapping("/override/{overrideId}")
     @RequirePermission(menu = "RULE_OVERRIDE", perm = "UPDATE")
+    @DataChangeLog(menu = "RULE_OVERRIDE", table = "override_rule")
     public ApiResponse<Void> updateOverrideRule(@PathVariable Long overrideId, @RequestBody OverrideRuleVO vo) {
-        vo.setOverrideId(overrideId);
-        mapper.updateOverrideRule(vo);
+        ruleService.updateOverrideRule(overrideId, vo);
         return ApiResponse.ok();
     }
 
     @DeleteMapping("/override/{overrideId}")
     @RequirePermission(menu = "RULE_OVERRIDE", perm = "DELETE")
+    @DataChangeLog(menu = "RULE_OVERRIDE", table = "override_rule")
     public ApiResponse<Void> deleteOverrideRule(@PathVariable Long overrideId) {
-        mapper.deleteOverrideRule(overrideId);
+        ruleService.deleteOverrideRule(overrideId);
         return ApiResponse.ok();
     }
 
@@ -116,28 +115,29 @@ public class RuleController {
     @GetMapping("/chargeback")
     @RequirePermission(menu = "RULE_CHARGEBACK", perm = "READ")
     public ApiResponse<List<ChargebackRuleVO>> listChargebackRules(@RequestParam(required = false) String companyCode) {
-        return ApiResponse.ok(mapper.selectChargebackRules(companyCode));
+        return ApiResponse.ok(ruleService.listChargebackRules(companyCode));
     }
 
     @PostMapping("/chargeback")
     @RequirePermission(menu = "RULE_CHARGEBACK", perm = "CREATE")
+    @DataChangeLog(menu = "RULE_CHARGEBACK", table = "chargeback_rule")
     public ApiResponse<Long> createChargebackRule(@RequestBody ChargebackRuleVO vo) {
-        mapper.insertChargebackRule(vo);
-        return ApiResponse.ok(vo.getCbRuleId());
+        return ApiResponse.ok(ruleService.createChargebackRule(vo));
     }
 
     @PutMapping("/chargeback/{cbRuleId}")
     @RequirePermission(menu = "RULE_CHARGEBACK", perm = "UPDATE")
+    @DataChangeLog(menu = "RULE_CHARGEBACK", table = "chargeback_rule")
     public ApiResponse<Void> updateChargebackRule(@PathVariable Long cbRuleId, @RequestBody ChargebackRuleVO vo) {
-        vo.setCbRuleId(cbRuleId);
-        mapper.updateChargebackRule(vo);
+        ruleService.updateChargebackRule(cbRuleId, vo);
         return ApiResponse.ok();
     }
 
     @DeleteMapping("/chargeback/{cbRuleId}")
     @RequirePermission(menu = "RULE_CHARGEBACK", perm = "DELETE")
+    @DataChangeLog(menu = "RULE_CHARGEBACK", table = "chargeback_rule")
     public ApiResponse<Void> deleteChargebackRule(@PathVariable Long cbRuleId) {
-        mapper.deleteChargebackRule(cbRuleId);
+        ruleService.deleteChargebackRule(cbRuleId);
         return ApiResponse.ok();
     }
 
@@ -145,22 +145,23 @@ public class RuleController {
     @GetMapping("/exception-codes")
     @RequirePermission(menu = "RULE_EXCEPTION", perm = "READ")
     public ApiResponse<List<ExceptionTypeCodeVO>> listExceptionCodes() {
-        return ApiResponse.ok(mapper.selectExceptionCodes());
+        return ApiResponse.ok(ruleService.listExceptionCodes());
     }
 
     @PostMapping("/exception-codes")
     @RequirePermission(menu = "RULE_EXCEPTION", perm = "CREATE")
+    @DataChangeLog(menu = "RULE_EXCEPTION", table = "exception_type_code")
     public ApiResponse<Void> createExceptionCode(@RequestBody ExceptionTypeCodeVO vo) {
-        mapper.insertExceptionCode(vo);
+        ruleService.createExceptionCode(vo);
         return ApiResponse.ok();
     }
 
     @PutMapping("/exception-codes/{exceptionCode}")
     @RequirePermission(menu = "RULE_EXCEPTION", perm = "UPDATE")
+    @DataChangeLog(menu = "RULE_EXCEPTION", table = "exception_type_code")
     public ApiResponse<Void> updateExceptionCode(@PathVariable String exceptionCode,
                                                  @RequestBody ExceptionTypeCodeVO vo) {
-        vo.setExceptionCode(exceptionCode);
-        mapper.updateExceptionCode(vo);
+        ruleService.updateExceptionCode(exceptionCode, vo);
         return ApiResponse.ok();
     }
 }

ga-api/src/main/java/com/ga/api/controller/settle/PaymentController.java

@@ -1,42 +1,41 @@
 package com.ga.api.controller.settle;
 
-import com.ga.api.service.transfer.TransferFileService;
+import com.ga.api.service.settle.PaymentService;
 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.mapper.settle.PaymentMapper;
 import com.ga.core.vo.settle.PaymentResp;
 import com.ga.core.vo.settle.SettleSearchParam;
 import com.ga.core.vo.settle.TransferFileResp;
 import io.swagger.v3.oas.annotations.Operation;
 import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.Pattern;
 import lombok.RequiredArgsConstructor;
+import org.springframework.validation.annotation.Validated;
 import org.springframework.web.bind.annotation.*;
 
-import java.util.Map;
-
 @Tag(name = "지급 관리")
+@Validated
 @RestController
 @RequestMapping("/api/payments")
 @RequiredArgsConstructor
 public class PaymentController {
 
-    private final PaymentMapper mapper;
-    private final TransferFileService transferFileService;
+    private final PaymentService paymentService;
 
     @GetMapping
     @RequirePermission(menu = "PAYMENT", perm = "READ")
     public ApiResponse<PageResponse<PaymentResp>> list(@ModelAttribute SettleSearchParam param) {
-        param.startPage();
-        return ApiResponse.ok(PageResponse.of(mapper.selectList(param)));
+        return ApiResponse.ok(paymentService.list(param));
     }
 
     @PutMapping("/{paymentId}/status")
     @RequirePermission(menu = "PAYMENT", perm = "UPDATE")
     @DataChangeLog(menu = "PAYMENT", table = "payment")
-    public ApiResponse<Void> updateStatus(@PathVariable Long paymentId, @RequestBody Map<String, String> body) {
-        mapper.updateStatus(paymentId, body.get("status"), body.get("failReason"));
+    public ApiResponse<Void> updateStatus(@PathVariable Long paymentId, @Valid @RequestBody PaymentStatusUpdateReq req) {
+        paymentService.updateStatus(paymentId, req.getStatus(), req.getFailReason());
         return ApiResponse.ok();
     }
 
@@ -45,8 +44,48 @@ public class PaymentController {
     @RequirePermission(menu = "PAYMENT", perm = "EXPORT")
     @DataChangeLog(menu = "PAYMENT", table = "payment")
     public ApiResponse<TransferFileResp> generateTransferFile(
-            @RequestParam String settleMonth,
+            @Pattern(regexp = "\\d{6}", message = "settleMonth는 YYYYMM 형식이어야 합니다") @RequestParam String settleMonth,
             @RequestParam String bankCode) {
-        return ApiResponse.ok(transferFileService.generate(settleMonth, bankCode));
+        return ApiResponse.ok(paymentService.generateTransferFile(settleMonth, bankCode));
+    }
+
+    @Operation(summary = "세금 단건 재계산")
+    @PostMapping("/{paymentId}/calculate-tax")
+    @RequirePermission(menu = "PAYMENT", perm = "UPDATE")
+    @DataChangeLog(menu = "PAYMENT", table = "payment")
+    public ApiResponse<Void> calculateTax(@PathVariable Long paymentId) {
+        paymentService.calculateTaxes(paymentId);
+        return ApiResponse.ok();
+    }
+
+    @Operation(summary = "세금 월별 일괄 재계산")
+    @PostMapping("/calculate-taxes")
+    @RequirePermission(menu = "PAYMENT", perm = "UPDATE")
+    @DataChangeLog(menu = "PAYMENT", table = "payment")
+    public ApiResponse<Void> calculateTaxesForMonth(
+            @Pattern(regexp = "\\d{6}", message = "settleMonth는 YYYYMM 형식이어야 합니다") @RequestParam String settleMonth) {
+        paymentService.calculateTaxesForMonth(settleMonth);
+        return ApiResponse.ok();
+    }
+
+    @Operation(summary = "차감 단건 적용")
+    @PostMapping("/{paymentId}/apply-deductions")
+    @RequirePermission(menu = "PAYMENT", perm = "UPDATE")
+    @DataChangeLog(menu = "PAYMENT", table = "payment")
+    public ApiResponse<Void> applyDeductions(
+            @PathVariable Long paymentId,
+            @Pattern(regexp = "\\d{6}", message = "settleMonth는 YYYYMM 형식이어야 합니다") @RequestParam String settleMonth) {
+        paymentService.applyDeductions(paymentId, settleMonth);
+        return ApiResponse.ok();
+    }
+
+    @Operation(summary = "차감 월별 일괄 적용")
+    @PostMapping("/apply-deductions")
+    @RequirePermission(menu = "PAYMENT", perm = "UPDATE")
+    @DataChangeLog(menu = "PAYMENT", table = "payment")
+    public ApiResponse<Void> applyDeductionsForMonth(
+            @Pattern(regexp = "\\d{6}", message = "settleMonth는 YYYYMM 형식이어야 합니다") @RequestParam String settleMonth) {
+        paymentService.applyDeductionsForMonth(settleMonth);
+        return ApiResponse.ok();
     }
 }

ga-api/src/main/java/com/ga/api/controller/settle/PaymentStatusUpdateReq.java

@@ -0,0 +1,15 @@
+package com.ga.api.controller.settle;
+
+import jakarta.validation.constraints.NotBlank;
+import lombok.Getter;
+import lombok.Setter;
+
+@Getter
+@Setter
+public class PaymentStatusUpdateReq {
+
+    @NotBlank
+    private String status;
+
+    private String failReason;
+}

ga-api/src/main/java/com/ga/api/controller/statement/CommissionStatementController.java

@@ -0,0 +1,85 @@
+package com.ga.api.controller.statement;
+
+import com.ga.api.service.statement.CommissionStatementService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.CommissionStatementResp;
+import com.ga.core.vo.settle.CommissionStatementSaveReq;
+import com.ga.core.vo.settle.CommissionStatementSearchParam;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.servlet.http.HttpServletResponse;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.Pattern;
+import lombok.RequiredArgsConstructor;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.*;
+
+import java.io.IOException;
+import java.net.URLEncoder;
+import java.nio.charset.StandardCharsets;
+
+@Tag(name = "수수료 명세서")
+@Validated
+@RestController
+@RequestMapping("/api/statements")
+@RequiredArgsConstructor
+public class CommissionStatementController {
+
+    private final CommissionStatementService statementService;
+
+    @GetMapping
+    @RequirePermission(menu = "STATEMENT", perm = "READ")
+    public ApiResponse<PageResponse<CommissionStatementResp>> list(@ModelAttribute CommissionStatementSearchParam param) {
+        return ApiResponse.ok(statementService.list(param));
+    }
+
+    @GetMapping("/{statementId}")
+    @RequirePermission(menu = "STATEMENT", perm = "READ")
+    public ApiResponse<CommissionStatementResp> detail(@PathVariable Long statementId) {
+        return ApiResponse.ok(statementService.detail(statementId));
+    }
+
+    @Operation(summary = "명세서 단건 발급")
+    @PostMapping("/generate")
+    @RequirePermission(menu = "STATEMENT", perm = "CREATE")
+    @DataChangeLog(menu = "STATEMENT", table = "commission_statement")
+    public ApiResponse<Long> generate(@Valid @RequestBody CommissionStatementSaveReq req) {
+        return ApiResponse.ok(statementService.generate(req));
+    }
+
+    @Operation(summary = "명세서 월별 일괄 발급")
+    @PostMapping("/generate-for-month")
+    @RequirePermission(menu = "STATEMENT", perm = "CREATE")
+    @DataChangeLog(menu = "STATEMENT", table = "commission_statement")
+    public ApiResponse<Void> generateForMonth(
+            @Pattern(regexp = "\\d{6}", message = "settleMonth는 YYYYMM 형식이어야 합니다") @RequestParam String settleMonth,
+            @RequestParam String statementType) {
+        statementService.generateForMonth(settleMonth, statementType);
+        return ApiResponse.ok();
+    }
+
+    @Operation(summary = "명세서 다운로드")
+    @GetMapping("/{statementId}/download")
+    @RequirePermission(menu = "STATEMENT", perm = "READ")
+    public void download(@PathVariable Long statementId, HttpServletResponse response) throws IOException {
+        byte[] content = statementService.download(statementId);
+        String encoded = URLEncoder.encode("수수료명세서_" + statementId + ".xlsx", StandardCharsets.UTF_8)
+                .replace("+", "%20");
+        response.setContentType("application/vnd.openxmlformats-officedocument.spreadsheetml.sheet");
+        response.setHeader("Content-Disposition", "attachment; filename*=UTF-8''" + encoded);
+        response.setContentLength(content.length);
+        response.getOutputStream().write(content);
+    }
+
+    @Operation(summary = "명세서 취소")
+    @PutMapping("/{statementId}/cancel")
+    @RequirePermission(menu = "STATEMENT", perm = "UPDATE")
+    @DataChangeLog(menu = "STATEMENT", table = "commission_statement")
+    public ApiResponse<Void> cancel(@PathVariable Long statementId) {
+        statementService.cancel(statementId);
+        return ApiResponse.ok();
+    }
+}

ga-api/src/main/java/com/ga/api/controller/system/RoleController.java

@@ -1,13 +1,12 @@
 package com.ga.api.controller.system;
 
+import com.ga.api.service.system.RoleService;
 import com.ga.common.annotation.DataChangeLog;
 import com.ga.common.annotation.RequirePermission;
 import com.ga.common.model.ApiResponse;
-import com.ga.core.mapper.user.RoleMapper;
 import com.ga.core.vo.user.RoleVO;
 import io.swagger.v3.oas.annotations.tags.Tag;
 import lombok.RequiredArgsConstructor;
-import org.springframework.transaction.annotation.Transactional;
 import org.springframework.web.bind.annotation.*;
 
 import java.util.List;
@@ -19,63 +18,55 @@ import java.util.Map;
 @RequiredArgsConstructor
 public class RoleController {
 
-    private final RoleMapper mapper;
+    private final RoleService roleService;
 
     @GetMapping
     @RequirePermission(menu = "SYSTEM_ROLE", perm = "READ")
     public ApiResponse<List<RoleVO>> list() {
-        return ApiResponse.ok(mapper.selectAll());
+        return ApiResponse.ok(roleService.list());
     }
 
     @GetMapping("/{roleId}")
     @RequirePermission(menu = "SYSTEM_ROLE", perm = "READ")
     public ApiResponse<RoleVO> detail(@PathVariable Long roleId) {
-        return ApiResponse.ok(mapper.selectById(roleId));
+        return ApiResponse.ok(roleService.detail(roleId));
     }
 
     @GetMapping("/{roleId}/permissions")
     @RequirePermission(menu = "SYSTEM_ROLE", perm = "READ")
     public ApiResponse<List<Map<String, Object>>> permissions(@PathVariable Long roleId) {
-        return ApiResponse.ok(mapper.selectRolePermissions(roleId));
+        return ApiResponse.ok(roleService.permissions(roleId));
     }
 
     @PostMapping
     @RequirePermission(menu = "SYSTEM_ROLE", perm = "CREATE")
     @DataChangeLog(menu = "SYSTEM_ROLE", table = "role")
     public ApiResponse<Long> create(@RequestBody RoleVO vo) {
-        mapper.insert(vo);
-        return ApiResponse.ok(vo.getRoleId());
+        return ApiResponse.ok(roleService.create(vo));
     }
 
     @PutMapping("/{roleId}")
     @RequirePermission(menu = "SYSTEM_ROLE", perm = "UPDATE")
     @DataChangeLog(menu = "SYSTEM_ROLE", table = "role")
     public ApiResponse<Void> update(@PathVariable Long roleId, @RequestBody RoleVO vo) {
-        vo.setRoleId(roleId);
-        mapper.update(vo);
+        roleService.update(roleId, vo);
         return ApiResponse.ok();
     }
 
     @DeleteMapping("/{roleId}")
     @RequirePermission(menu = "SYSTEM_ROLE", perm = "DELETE")
+    @DataChangeLog(menu = "SYSTEM_ROLE", table = "role")
     public ApiResponse<Void> delete(@PathVariable Long roleId) {
-        mapper.deleteById(roleId);
+        roleService.delete(roleId);
         return ApiResponse.ok();
     }
 
-    /** 권한 매트릭스 일괄 저장 */
     @PutMapping("/{roleId}/permissions")
     @RequirePermission(menu = "SYSTEM_ROLE", perm = "UPDATE")
-    @Transactional
+    @DataChangeLog(menu = "SYSTEM_ROLE", table = "role_permission")
     public ApiResponse<Void> savePermissions(@PathVariable Long roleId,
                                              @RequestBody List<Map<String, Object>> permissions) {
-        mapper.deleteRolePermissions(roleId);
-        for (Map<String, Object> p : permissions) {
-            Long menuId = ((Number) p.get("menuId")).longValue();
-            String permCode = (String) p.get("permCode");
-            String isGranted = (String) p.getOrDefault("isGranted", "Y");
-            mapper.insertRolePermission(roleId, menuId, permCode, isGranted);
-        }
+        roleService.savePermissions(roleId, permissions);
         return ApiResponse.ok();
     }
 }

ga-api/src/main/java/com/ga/api/controller/upload/UploadController.java

@@ -9,7 +9,9 @@ import com.ga.common.annotation.RequirePermission;
 import com.ga.common.model.ApiResponse;
 import io.swagger.v3.oas.annotations.Operation;
 import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.constraints.Max;
 import lombok.RequiredArgsConstructor;
+import org.springframework.validation.annotation.Validated;
 import org.springframework.web.bind.annotation.*;
 import org.springframework.web.multipart.MultipartFile;
 
@@ -17,6 +19,7 @@ import java.util.List;
 import java.util.Map;
 
 @Tag(name = "엑셀 업로드")
+@Validated
 @RestController
 @RequiredArgsConstructor
 public class UploadController {
@@ -41,7 +44,7 @@ public class UploadController {
     public ApiResponse<List<Map<String, Object>>> preview(
             @PathVariable String templateCode,
             @RequestParam("file") MultipartFile file,
-            @RequestParam(value = "limit", defaultValue = "5") int limit) {
+            @Max(100) @RequestParam(value = "limit", defaultValue = "5") int limit) {
         List<Map<String, Object>> rows = uploadService.preview(templateCode, file, limit);
         return ApiResponse.ok(rows);
     }

ga-api/src/main/java/com/ga/api/controller/upload/UploadTemplateController.java

@@ -1,21 +1,15 @@
 package com.ga.api.controller.upload;
 
+import com.ga.api.service.upload.UploadTemplateService;
 import com.ga.common.annotation.DataChangeLog;
 import com.ga.common.annotation.RequirePermission;
-import com.ga.common.exception.BizException;
-import com.ga.common.exception.ErrorCode;
 import com.ga.common.model.ApiResponse;
 import com.ga.common.model.PageResponse;
-import com.ga.common.util.SecurityUtil;
-import com.ga.core.mapper.upload.UploadColumnMapper;
-import com.ga.core.mapper.upload.UploadHistoryMapper;
-import com.ga.core.mapper.upload.UploadTemplateMapper;
 import com.ga.core.vo.upload.*;
 import io.swagger.v3.oas.annotations.Operation;
 import io.swagger.v3.oas.annotations.tags.Tag;
 import jakarta.validation.Valid;
 import lombok.RequiredArgsConstructor;
-import org.springframework.transaction.annotation.Transactional;
 import org.springframework.web.bind.annotation.*;
 
 import java.util.List;
@@ -26,68 +20,37 @@ import java.util.List;
 @RequiredArgsConstructor
 public class UploadTemplateController {
 
-    private final UploadTemplateMapper templateMapper;
-    private final UploadColumnMapper   columnMapper;
-    private final UploadHistoryMapper  historyMapper;
+    private final UploadTemplateService templateService;
 
     @Operation(summary = "템플릿 목록 조회")
     @GetMapping
     @RequirePermission(menu = "SYSTEM_UPLOAD_TEMPLATE", perm = "READ")
     public ApiResponse<PageResponse<UploadTemplateResp>> list(@ModelAttribute UploadTemplateSearchParam param) {
-        param.startPage();
-        return ApiResponse.ok(PageResponse.of(templateMapper.selectList(param)));
+        return ApiResponse.ok(templateService.list(param));
     }
 
     @Operation(summary = "템플릿 상세 조회 (컬럼 포함)")
     @GetMapping("/{templateId}")
     @RequirePermission(menu = "SYSTEM_UPLOAD_TEMPLATE", perm = "READ")
     public ApiResponse<UploadTemplateResp> detail(@PathVariable Long templateId) {
-        UploadTemplateResp resp = templateMapper.selectById(templateId);
-        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
-        resp.setColumns(columnMapper.selectByTemplateId(templateId));
-        return ApiResponse.ok(resp);
+        return ApiResponse.ok(templateService.detail(templateId));
     }
 
     @Operation(summary = "템플릿 등록")
     @PostMapping
     @RequirePermission(menu = "SYSTEM_UPLOAD_TEMPLATE", perm = "CREATE")
     @DataChangeLog(menu = "SYSTEM_UPLOAD_TEMPLATE", table = "upload_template")
-    @Transactional
     public ApiResponse<Long> create(@Valid @RequestBody UploadTemplateSaveReq req) {
-        if (templateMapper.existsByCode(req.getTemplateCode()) > 0) {
-            throw new BizException(ErrorCode.DUPLICATE_DATA, "이미 존재하는 템플릿 코드입니다: " + req.getTemplateCode());
-        }
-        UploadTemplateVO vo = req.toVO();
-        vo.setCreatedBy(SecurityUtil.getCurrentUserId());
-        templateMapper.insert(vo);
-
-        if (req.getColumns() != null && !req.getColumns().isEmpty()) {
-            columnMapper.insertBatch(vo.getTemplateId(), req.getColumns());
-        }
-        return ApiResponse.ok(vo.getTemplateId());
+        return ApiResponse.ok(templateService.create(req));
     }
 
     @Operation(summary = "템플릿 수정")
     @PutMapping("/{templateId}")
     @RequirePermission(menu = "SYSTEM_UPLOAD_TEMPLATE", perm = "UPDATE")
     @DataChangeLog(menu = "SYSTEM_UPLOAD_TEMPLATE", table = "upload_template")
-    @Transactional
     public ApiResponse<Void> update(@PathVariable Long templateId,
                                     @Valid @RequestBody UploadTemplateSaveReq req) {
-        if (templateMapper.selectById(templateId) == null) {
-            throw new BizException(ErrorCode.NOT_FOUND);
-        }
-        UploadTemplateVO vo = req.toVO();
-        vo.setTemplateId(templateId);
-        vo.setUpdatedBy(SecurityUtil.getCurrentUserId());
-        templateMapper.update(vo);
-
-        if (req.getColumns() != null) {
-            columnMapper.deleteByTemplateId(templateId);
-            if (!req.getColumns().isEmpty()) {
-                columnMapper.insertBatch(templateId, req.getColumns());
-            }
-        }
+        templateService.update(templateId, req);
         return ApiResponse.ok();
     }
 
@@ -95,13 +58,8 @@ public class UploadTemplateController {
     @DeleteMapping("/{templateId}")
     @RequirePermission(menu = "SYSTEM_UPLOAD_TEMPLATE", perm = "DELETE")
     @DataChangeLog(menu = "SYSTEM_UPLOAD_TEMPLATE", table = "upload_template")
-    @Transactional
     public ApiResponse<Void> delete(@PathVariable Long templateId) {
-        if (templateMapper.selectById(templateId) == null) {
-            throw new BizException(ErrorCode.NOT_FOUND);
-        }
-        columnMapper.deleteByTemplateId(templateId);
-        templateMapper.delete(templateId);
+        templateService.delete(templateId);
         return ApiResponse.ok();
     }
 
@@ -109,23 +67,16 @@ public class UploadTemplateController {
     @GetMapping("/{templateId}/columns")
     @RequirePermission(menu = "SYSTEM_UPLOAD_TEMPLATE", perm = "READ")
     public ApiResponse<List<UploadTemplateColumnVO>> columns(@PathVariable Long templateId) {
-        return ApiResponse.ok(columnMapper.selectByTemplateId(templateId));
+        return ApiResponse.ok(templateService.columns(templateId));
     }
 
     @Operation(summary = "템플릿 컬럼 전체 갱신 (기존 삭제 후 재등록)")
     @PutMapping("/{templateId}/columns")
     @RequirePermission(menu = "SYSTEM_UPLOAD_TEMPLATE", perm = "UPDATE")
     @DataChangeLog(menu = "SYSTEM_UPLOAD_TEMPLATE", table = "upload_template_column")
-    @Transactional
     public ApiResponse<Void> updateColumns(@PathVariable Long templateId,
                                            @RequestBody List<UploadTemplateColumnVO> columns) {
-        if (templateMapper.selectById(templateId) == null) {
-            throw new BizException(ErrorCode.NOT_FOUND);
-        }
-        columnMapper.deleteByTemplateId(templateId);
-        if (columns != null && !columns.isEmpty()) {
-            columnMapper.insertBatch(templateId, columns);
-        }
+        templateService.updateColumns(templateId, columns);
         return ApiResponse.ok();
     }
 
@@ -134,7 +85,6 @@ public class UploadTemplateController {
     @RequirePermission(menu = "SYSTEM_UPLOAD_TEMPLATE", perm = "READ")
     public ApiResponse<PageResponse<UploadHistoryResp>> history(@PathVariable Long templateId,
                                                                  @ModelAttribute UploadTemplateSearchParam param) {
-        param.startPage();
-        return ApiResponse.ok(PageResponse.of(historyMapper.selectByTemplate(templateId, param)));
+        return ApiResponse.ok(templateService.history(templateId, param));
     }
 }

ga-api/src/main/java/com/ga/api/service/chargeback/ChargebackCalculator.java

@@ -0,0 +1,45 @@
+package com.ga.api.service.chargeback;
+
+import com.ga.core.mapper.chargeback.ChargebackGradeMapper;
+import com.ga.core.vo.chargeback.ChargebackGradeVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Component;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.time.temporal.ChronoUnit;
+
+@Component
+@RequiredArgsConstructor
+public class ChargebackCalculator {
+
+    private static final DateTimeFormatter DATE_FMT = DateTimeFormatter.ofPattern("yyyy-MM-dd");
+
+    private final ChargebackGradeMapper gradeMapper;
+
+    public ChargebackResult calculate(LocalDate contractDate, LocalDate terminationDate,
+                                      BigDecimal originalCommission, String productCategory) {
+        int monthsElapsed = (int) ChronoUnit.MONTHS.between(contractDate, terminationDate);
+        String today = LocalDate.now().format(DATE_FMT);
+
+        ChargebackGradeVO grade = gradeMapper.selectByMonths(productCategory, monthsElapsed, today);
+
+        if (grade == null) {
+            return new ChargebackResult(BigDecimal.ZERO, monthsElapsed, BigDecimal.ZERO,
+                    "적용 환수 구간 없음");
+        }
+
+        BigDecimal chargebackAmount = originalCommission
+                .multiply(grade.getChargebackPercent())
+                .divide(BigDecimal.valueOf(100), 0, RoundingMode.HALF_UP);
+
+        return new ChargebackResult(
+                chargebackAmount,
+                monthsElapsed,
+                grade.getChargebackPercent(),
+                String.format("경과월 %d개월 → 환수율 %s%%", monthsElapsed, grade.getChargebackPercent())
+        );
+    }
+}

ga-api/src/main/java/com/ga/api/service/chargeback/ChargebackGradeService.java

@@ -0,0 +1,86 @@
+package com.ga.api.service.chargeback;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.chargeback.ChargebackGradeMapper;
+import com.ga.core.vo.chargeback.ChargebackGradeResp;
+import com.ga.core.vo.chargeback.ChargebackGradeSaveReq;
+import com.ga.core.vo.chargeback.ChargebackGradeSearchParam;
+import com.ga.core.vo.chargeback.ChargebackGradeVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+
+@Service
+@RequiredArgsConstructor
+public class ChargebackGradeService {
+
+    private static final DateTimeFormatter DATE_FMT = DateTimeFormatter.ofPattern("yyyy-MM-dd");
+
+    private final ChargebackGradeMapper gradeMapper;
+
+    @Transactional(readOnly = true)
+    public PageResponse<ChargebackGradeResp> list(ChargebackGradeSearchParam param) {
+        param.startPage();
+        return PageResponse.of(gradeMapper.selectList(param));
+    }
+
+    @Transactional(readOnly = true)
+    public ChargebackGradeResp detail(Long gradeId) {
+        ChargebackGradeResp resp = gradeMapper.selectDetailById(gradeId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public void create(ChargebackGradeSaveReq req) {
+        String today = LocalDate.now().format(DATE_FMT);
+        ChargebackGradeVO existing = gradeMapper.selectByMonths(
+                req.getProductCategory(), req.getMonthsFrom(), today);
+        if (existing != null) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA);
+        }
+        gradeMapper.insert(toVO(req));
+    }
+
+    @Transactional
+    public void update(Long gradeId, ChargebackGradeSaveReq req) {
+        ChargebackGradeVO existing = gradeMapper.selectById(gradeId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ChargebackGradeVO vo = toVO(req);
+        vo.setGradeId(gradeId);
+        vo.setIsActive(existing.getIsActive());
+        gradeMapper.update(vo);
+    }
+
+    @Transactional
+    public void deactivate(Long gradeId) {
+        ChargebackGradeVO existing = gradeMapper.selectById(gradeId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (Boolean.FALSE.equals(existing.getIsActive())) {
+            throw new BizException(ErrorCode.INVALID_PARAMETER);
+        }
+        gradeMapper.updateStatus(gradeId, false);
+    }
+
+    @Transactional(readOnly = true)
+    public ChargebackGradeVO selectByMonths(String productCategory, Integer monthsElapsed, String baseDate) {
+        return gradeMapper.selectByMonths(productCategory, monthsElapsed, baseDate);
+    }
+
+    private ChargebackGradeVO toVO(ChargebackGradeSaveReq req) {
+        ChargebackGradeVO vo = new ChargebackGradeVO();
+        vo.setProductCategory(req.getProductCategory());
+        vo.setMonthsFrom(req.getMonthsFrom());
+        vo.setMonthsTo(req.getMonthsTo());
+        vo.setChargebackPercent(req.getChargebackPercent());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        vo.setIsActive(true);
+        return vo;
+    }
+}

ga-api/src/main/java/com/ga/api/service/chargeback/ChargebackResult.java

@@ -0,0 +1,10 @@
+package com.ga.api.service.chargeback;
+
+import java.math.BigDecimal;
+
+public record ChargebackResult(
+        BigDecimal chargebackAmount,
+        int monthsElapsed,
+        BigDecimal appliedPercent,
+        String reason
+) {}

ga-api/src/main/java/com/ga/api/service/deduction/DeductionService.java

@@ -0,0 +1,99 @@
+package com.ga.api.service.deduction;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.settle.AgentDeductionMapper;
+import com.ga.core.vo.settle.AgentDeductionResp;
+import com.ga.core.vo.settle.AgentDeductionSaveReq;
+import com.ga.core.vo.settle.AgentDeductionSearchParam;
+import com.ga.core.vo.settle.AgentDeductionVO;
+import com.ga.core.vo.settle.DeductionStatus;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.util.List;
+import java.util.stream.Collectors;
+
+@Service
+@RequiredArgsConstructor
+public class DeductionService {
+
+    private final AgentDeductionMapper mapper;
+
+    @Transactional(readOnly = true)
+    public PageResponse<AgentDeductionResp> list(AgentDeductionSearchParam param) {
+        param.startPage();
+        return PageResponse.of(mapper.selectList(param));
+    }
+
+    @Transactional(readOnly = true)
+    public AgentDeductionResp detail(Long deductionId) {
+        AgentDeductionResp resp = mapper.selectDetailById(deductionId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(AgentDeductionSaveReq req) {
+        if (mapper.countByAgentMonthType(req.getAgentId(), req.getSettleMonth(), req.getDeductionType()) > 0) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA,
+                    "동일 설계사/정산월/차감유형 조합이 이미 존재합니다");
+        }
+        AgentDeductionVO vo = new AgentDeductionVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setDeductionType(req.getDeductionType());
+        vo.setAmount(req.getAmount());
+        vo.setDescription(req.getDescription());
+        vo.setStatus(DeductionStatus.PENDING.name());
+        mapper.insert(vo);
+        return vo.getDeductionId();
+    }
+
+    @Transactional
+    public void update(Long deductionId, AgentDeductionSaveReq req) {
+        AgentDeductionVO vo = mapper.selectById(deductionId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!DeductionStatus.PENDING.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_PARAMETER, "PENDING 상태만 수정 가능합니다");
+        }
+        vo.setAmount(req.getAmount());
+        vo.setDescription(req.getDescription());
+        mapper.update(vo);
+    }
+
+    @Transactional
+    public void cancel(Long deductionId) {
+        AgentDeductionVO vo = mapper.selectById(deductionId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (DeductionStatus.APPLIED.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_PARAMETER, "이미 적용된 차감은 취소할 수 없습니다");
+        }
+        mapper.updateStatus(deductionId, DeductionStatus.CANCELLED.name());
+    }
+
+    @Transactional(readOnly = true)
+    public BigDecimal sumPendingByAgent(Long agentId, String settleMonth) {
+        BigDecimal sum = mapper.sumPendingByAgent(agentId, settleMonth);
+        return sum != null ? sum : BigDecimal.ZERO;
+    }
+
+    @Transactional(readOnly = true)
+    public List<AgentDeductionVO> selectPendingByMonth(String settleMonth) {
+        return mapper.selectPendingByMonth(settleMonth);
+    }
+
+    @Transactional(readOnly = true)
+    public List<AgentDeductionVO> selectPendingByAgent(Long agentId, String settleMonth) {
+        return mapper.selectPendingByAgent(agentId, settleMonth);
+    }
+
+    @Transactional
+    public void markAsApplied(List<Long> deductionIds) {
+        if (deductionIds.isEmpty()) return;
+        mapper.updateStatusBatch(deductionIds, DeductionStatus.APPLIED.name());
+    }
+}

ga-api/src/main/java/com/ga/api/service/installment/InstallmentPlanGenerator.java

@@ -0,0 +1,51 @@
+package com.ga.api.service.installment;
+
+import com.ga.core.mapper.installment.InstallmentRatioMapper;
+import com.ga.core.vo.installment.InstallmentPlanVO;
+import com.ga.core.vo.installment.InstallmentRatioVO;
+import com.ga.core.vo.installment.InstallmentStatus;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Component;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.util.ArrayList;
+import java.util.List;
+
+@Component
+@RequiredArgsConstructor
+public class InstallmentPlanGenerator {
+
+    private static final DateTimeFormatter DATE_FMT = DateTimeFormatter.ofPattern("yyyy-MM-dd");
+    private static final DateTimeFormatter MONTH_FMT = DateTimeFormatter.ofPattern("yyyyMM");
+
+    private final InstallmentRatioMapper ratioMapper;
+
+    /**
+     * 계약 체결일 기준 1~7차년 분급 계획 생성.
+     * ratioPercent 합이 100%가 안 되는 경우 각 연차별 비율만큼 지급.
+     */
+    public List<InstallmentPlanVO> generate(Long contractId, BigDecimal totalCommission,
+                                            LocalDate contractDate, String productCategory) {
+        String baseDate = contractDate.format(DATE_FMT);
+        List<InstallmentRatioVO> ratios = ratioMapper.selectAllActiveRatios(productCategory, baseDate);
+
+        List<InstallmentPlanVO> plans = new ArrayList<>();
+        for (InstallmentRatioVO ratio : ratios) {
+            InstallmentPlanVO plan = new InstallmentPlanVO();
+            plan.setContractId(contractId);
+            plan.setPlanYear(ratio.getPlanYear());
+            plan.setPlanMonth(1);   // 단순화: 연 1회 지급 (plan_month=1)
+            plan.setSettleMonth(contractDate.plusYears(ratio.getPlanYear()).format(MONTH_FMT));
+            plan.setExpectedAmount(
+                    totalCommission.multiply(ratio.getRatioPercent())
+                                   .divide(BigDecimal.valueOf(100), 0, RoundingMode.HALF_UP)
+            );
+            plan.setStatus(InstallmentStatus.SCHEDULED.code());
+            plans.add(plan);
+        }
+        return plans;
+    }
+}

ga-api/src/main/java/com/ga/api/service/installment/InstallmentService.java

@@ -0,0 +1,136 @@
+package com.ga.api.service.installment;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.installment.InstallmentPlanMapper;
+import com.ga.core.mapper.installment.InstallmentRatioMapper;
+import com.ga.core.vo.installment.InstallmentPlanResp;
+import com.ga.core.vo.installment.InstallmentPlanSearchParam;
+import com.ga.core.vo.installment.InstallmentPlanVO;
+import com.ga.core.vo.installment.InstallmentRatioResp;
+import com.ga.core.vo.installment.InstallmentRatioSaveReq;
+import com.ga.core.vo.installment.InstallmentRatioSearchParam;
+import com.ga.core.vo.installment.InstallmentRatioVO;
+import com.ga.core.vo.installment.InstallmentStatus;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+public class InstallmentService {
+
+    private final InstallmentPlanMapper planMapper;
+    private final InstallmentRatioMapper ratioMapper;
+    private final InstallmentPlanGenerator generator;
+
+    // ---- Plan 조회 ----
+
+    @Transactional(readOnly = true)
+    public PageResponse<InstallmentPlanResp> list(InstallmentPlanSearchParam param) {
+        param.startPage();
+        return PageResponse.of(planMapper.selectList(param));
+    }
+
+    @Transactional(readOnly = true)
+    public InstallmentPlanResp detail(Long planId) {
+        InstallmentPlanResp resp = planMapper.selectDetailById(planId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional(readOnly = true)
+    public List<InstallmentPlanVO> selectScheduledForMonth(String settleMonth) {
+        return planMapper.selectScheduledByMonth(settleMonth);
+    }
+
+    // ---- Ratio 조회 ----
+
+    @Transactional(readOnly = true)
+    public PageResponse<InstallmentRatioResp> listRatios(InstallmentRatioSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ratioMapper.selectList(param));
+    }
+
+    // ---- Plan 생성 ----
+
+    @Transactional
+    public void createPlan(Long contractId, BigDecimal totalCommission,
+                           LocalDate contractDate, String productCategory) {
+        List<InstallmentPlanVO> plans = generator.generate(contractId, totalCommission, contractDate, productCategory);
+        if (!plans.isEmpty()) {
+            planMapper.insertBatch(plans);
+        }
+    }
+
+    // ---- Plan 상태 전이 ----
+
+    @Transactional
+    public void payPlan(Long planId, Long paymentId, BigDecimal paidAmount) {
+        InstallmentPlanVO plan = requirePlan(planId);
+        if (!InstallmentStatus.SCHEDULED.code().equals(plan.getStatus())
+                && !InstallmentStatus.DEFERRED.code().equals(plan.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_PARAMETER, "지급 처리 가능한 상태가 아닙니다");
+        }
+        plan.setStatus(InstallmentStatus.PAID.code());
+        plan.setPaidAmount(paidAmount);
+        plan.setPaidAt(LocalDateTime.now());
+        plan.setPaymentId(paymentId);
+        planMapper.update(plan);
+    }
+
+    @Transactional
+    public void deferPlan(Long planId) {
+        InstallmentPlanVO plan = requirePlan(planId);
+        if (!InstallmentStatus.SCHEDULED.code().equals(plan.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_PARAMETER, "SCHEDULED 상태만 유예 가능합니다");
+        }
+        planMapper.updateStatus(planId, InstallmentStatus.DEFERRED.code());
+    }
+
+    @Transactional
+    public void cancelPlan(Long planId) {
+        InstallmentPlanVO plan = requirePlan(planId);
+        if (InstallmentStatus.PAID.code().equals(plan.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_PARAMETER, "지급 완료된 분급은 취소할 수 없습니다");
+        }
+        planMapper.updateStatus(planId, InstallmentStatus.CANCELLED.code());
+    }
+
+    @Transactional
+    public void payScheduledForMonth(String settleMonth) {
+        List<InstallmentPlanVO> scheduled = planMapper.selectScheduledByMonth(settleMonth);
+        for (InstallmentPlanVO plan : scheduled) {
+            plan.setStatus(InstallmentStatus.PAID.code());
+            plan.setPaidAmount(plan.getExpectedAmount());
+            plan.setPaidAt(LocalDateTime.now());
+            planMapper.update(plan);
+        }
+    }
+
+    // ---- Ratio 생성 ----
+
+    @Transactional
+    public void createRatio(InstallmentRatioSaveReq req) {
+        InstallmentRatioVO vo = new InstallmentRatioVO();
+        vo.setProductCategory(req.getProductCategory());
+        vo.setPlanYear(req.getPlanYear());
+        vo.setRatioPercent(req.getRatioPercent());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        vo.setIsActive(true);
+        ratioMapper.insert(vo);
+    }
+
+    private InstallmentPlanVO requirePlan(Long planId) {
+        InstallmentPlanVO plan = planMapper.selectById(planId);
+        if (plan == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return plan;
+    }
+}

ga-api/src/main/java/com/ga/api/service/ledger/LedgerService.java

@@ -7,7 +7,11 @@ import com.ga.common.util.SecurityUtil;
 import com.ga.core.mapper.ledger.ExceptionLedgerMapper;
 import com.ga.core.mapper.ledger.MaintainLedgerMapper;
 import com.ga.core.mapper.ledger.RecruitLedgerMapper;
+import com.ga.core.mapstruct.ExceptionLedgerMapStruct;
 import com.ga.core.vo.ledger.*;
+import com.ga.core.vo.ledger.ApproveStatus;
+import com.ga.core.vo.ledger.ExceptionLedgerStatus;
+import org.apache.ibatis.cursor.Cursor;
 import lombok.RequiredArgsConstructor;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -19,34 +23,41 @@ public class LedgerService {
     private final RecruitLedgerMapper recruitMapper;
     private final MaintainLedgerMapper maintainMapper;
     private final ExceptionLedgerMapper exceptionMapper;
+    private final ExceptionLedgerMapStruct exceptionLedgerMapStruct;
 
+    @Transactional(readOnly = true)
     public PageResponse<LedgerResp> listRecruit(LedgerSearchParam param) {
         param.startPage();
         return PageResponse.of(recruitMapper.selectList(param));
     }
 
+    @Transactional(readOnly = true)
     public PageResponse<LedgerResp> listMaintain(LedgerSearchParam param) {
         param.startPage();
         return PageResponse.of(maintainMapper.selectList(param));
     }
 
+    @Transactional(readOnly = true)
     public PageResponse<ExceptionLedgerResp> listException(LedgerSearchParam param) {
         param.startPage();
         return PageResponse.of(exceptionMapper.selectList(param));
     }
 
+    @Transactional(readOnly = true)
     public LedgerResp detailRecruit(Long ledgerId) {
         LedgerResp r = recruitMapper.selectDetailById(ledgerId);
         if (r == null) throw new BizException(ErrorCode.NOT_FOUND);
         return r;
     }
 
+    @Transactional(readOnly = true)
     public LedgerResp detailMaintain(Long ledgerId) {
         LedgerResp r = maintainMapper.selectDetailById(ledgerId);
         if (r == null) throw new BizException(ErrorCode.NOT_FOUND);
         return r;
     }
 
+    @Transactional(readOnly = true)
     public ExceptionLedgerResp detailException(Long ledgerId) {
         ExceptionLedgerResp r = exceptionMapper.selectDetailById(ledgerId);
         if (r == null) throw new BizException(ErrorCode.NOT_FOUND);
@@ -55,27 +66,25 @@ public class LedgerService {
 
     @Transactional
     public Long createException(ExceptionLedgerSaveReq req) {
-        ExceptionLedgerVO vo = new ExceptionLedgerVO();
-        vo.setAgentId(req.getAgentId());
-        vo.setExceptionCode(req.getExceptionCode());
-        vo.setSettleMonth(req.getSettleMonth());
-        vo.setAmount(req.getAmount());
-        vo.setPolicyNo(req.getPolicyNo());
-        vo.setCompanyCode(req.getCompanyCode());
-        vo.setInsuranceType(req.getInsuranceType());
-        vo.setDescription(req.getDescription());
-        vo.setRecurringYn(req.getRecurringYn());
-        vo.setRecurringMonths(req.getRecurringMonths());
+        ExceptionLedgerVO vo = exceptionLedgerMapStruct.toVO(req);
         vo.setRecurringLeft(req.getRecurringMonths());
-        vo.setApproveStatus("PENDING");
-        vo.setStatus("NEW");
+        vo.setApproveStatus(ApproveStatus.PENDING.name());
+        vo.setStatus(ExceptionLedgerStatus.NEW.name());
         exceptionMapper.insert(vo);
         return vo.getLedgerId();
     }
 
+    public Cursor<LedgerExcelVO> exportRecruitCursor(LedgerSearchParam param) {
+        return recruitMapper.selectCursorForExcel(param);
+    }
+
+    public Cursor<LedgerExcelVO> exportMaintainCursor(LedgerSearchParam param) {
+        return maintainMapper.selectCursorForExcel(param);
+    }
+
     @Transactional
     public void approveException(Long ledgerId, String status) {
-        if (!"APPROVED".equals(status) && !"REJECTED".equals(status)) {
+        if (!ApproveStatus.APPROVED.name().equals(status) && !ApproveStatus.REJECTED.name().equals(status)) {
             throw new BizException(ErrorCode.INVALID_PARAMETER, "status는 APPROVED/REJECTED만 가능합니다");
         }
         Long approverId = SecurityUtil.getCurrentUserId();

ga-api/src/main/java/com/ga/api/service/org/AgentService.java

@@ -6,10 +6,16 @@ import com.ga.common.exception.ErrorCode;
 import com.ga.common.model.PageResponse;
 import com.ga.core.mapper.org.AgentMapper;
 import com.ga.core.vo.org.*;
+import com.ga.core.vo.org.AgentStatus;
+import com.ga.core.vo.org.TaxType;
+import com.ga.core.vo.org.VatType;
 import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.ibatis.cursor.Cursor;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
 
+@Slf4j
 @Service
 @RequiredArgsConstructor
 public class AgentService {
@@ -17,11 +23,13 @@ public class AgentService {
     private final AgentMapper mapper;
     private final CommonCodeService codeService;
 
+    @Transactional(readOnly = true)
     public PageResponse<AgentResp> list(AgentSearchParam param) {
         param.startPage();
         return PageResponse.of(mapper.selectList(param));
     }
 
+    @Transactional(readOnly = true)
     public AgentResp detail(Long agentId) {
         AgentResp resp = mapper.selectDetailById(agentId);
         if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
@@ -34,7 +42,7 @@ public class AgentService {
             throw new BizException(ErrorCode.DUPLICATE_DATA, "이미 등록된 사번입니다");
         }
         AgentVO vo = toVO(req, null);
-        vo.setStatus("ACTIVE");
+        vo.setStatus(AgentStatus.ACTIVE.name());
         mapper.insert(vo);
         // 입사 이력 기록
         AgentOrgHistoryVO h = new AgentOrgHistoryVO();
@@ -76,8 +84,13 @@ public class AgentService {
         mapper.updateStatus(agentId, status);
     }
 
-    public java.util.List<AgentOrgHistoryVO> history(Long agentId) {
-        return mapper.selectHistory(agentId);
+    @Transactional(readOnly = true)
+    public java.util.List<AgentOrgHistoryResp> history(Long agentId) {
+        return mapper.selectHistoryResp(agentId);
+    }
+
+    public Cursor<AgentExcelVO> exportCursor(AgentSearchParam param) {
+        return mapper.selectCursorForExcel(param);
     }
 
     private AgentVO toVO(AgentSaveReq req, Long agentId) {
@@ -93,6 +106,17 @@ public class AgentService {
         vo.setBankCode(req.getBankCode());
         vo.setAccountNo(req.getAccountNo());
         vo.setJoinDate(req.getJoinDate());
+
+        String taxType = req.getTaxType() != null ? req.getTaxType() : TaxType.BUSINESS_INCOME.name();
+        String vatType = req.getVatType() != null ? req.getVatType() : VatType.NONE.name();
+        vo.setTaxType(taxType);
+        vo.setVatType(vatType);
+        vo.setBusinessNo(req.getBusinessNo());
+
+        if (TaxType.BUSINESS_INCOME.name().equals(taxType)
+                && (req.getBusinessNo() == null || req.getBusinessNo().isBlank())) {
+            log.warn("agentId={} taxType=BUSINESS_INCOME이지만 businessNo가 비어있습니다", agentId);
+        }
         return vo;
     }
 }

ga-api/src/main/java/com/ga/api/service/org/OrganizationService.java

@@ -4,6 +4,7 @@ import com.ga.common.exception.BizException;
 import com.ga.common.exception.ErrorCode;
 import com.ga.core.mapper.org.OrganizationMapper;
 import com.ga.core.vo.org.OrganizationResp;
+import com.ga.core.vo.org.OrganizationSaveReq;
 import com.ga.core.vo.org.OrganizationVO;
 import lombok.RequiredArgsConstructor;
 import org.springframework.stereotype.Service;
@@ -17,15 +18,18 @@ public class OrganizationService {
 
     private final OrganizationMapper mapper;
 
+    @Transactional(readOnly = true)
     public List<OrganizationResp> getTree() {
         List<OrganizationResp> flat = mapper.selectAllForTree();
         return buildTree(flat);
     }
 
+    @Transactional(readOnly = true)
     public List<OrganizationResp> list(String keyword, String orgType, String isActive) {
         return mapper.selectList(keyword, orgType, isActive);
     }
 
+    @Transactional(readOnly = true)
     public OrganizationVO get(Long orgId) {
         OrganizationVO vo = mapper.selectById(orgId);
         if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
@@ -33,18 +37,33 @@ public class OrganizationService {
     }
 
     @Transactional
-    public Long create(OrganizationVO vo) {
+    public Long create(OrganizationSaveReq req) {
+        OrganizationVO vo = toVO(req, null);
         mapper.insert(vo);
         return vo.getOrgId();
     }
 
     @Transactional
-    public void update(Long orgId, OrganizationVO vo) {
+    public void update(Long orgId, OrganizationSaveReq req) {
         get(orgId);
-        vo.setOrgId(orgId);
+        OrganizationVO vo = toVO(req, orgId);
         mapper.update(vo);
     }
 
+    private OrganizationVO toVO(OrganizationSaveReq req, Long orgId) {
+        OrganizationVO vo = new OrganizationVO();
+        vo.setOrgId(orgId);
+        vo.setOrgName(req.getOrgName());
+        vo.setParentOrgId(req.getParentOrgId());
+        vo.setOrgType(req.getOrgType());
+        vo.setOrgLevel(req.getOrgLevel());
+        vo.setRegion(req.getRegion());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        vo.setIsActive(req.getIsActive());
+        return vo;
+    }
+
     @Transactional
     public void delete(Long orgId) {
         if (mapper.countChildren(orgId) > 0) {

ga-api/src/main/java/com/ga/api/service/product/ContractService.java

@@ -4,9 +4,11 @@ import com.ga.common.exception.BizException;
 import com.ga.common.exception.ErrorCode;
 import com.ga.common.model.PageResponse;
 import com.ga.core.mapper.product.ContractMapper;
+import com.ga.core.mapstruct.ContractMapStruct;
 import com.ga.core.vo.product.ContractResp;
 import com.ga.core.vo.product.ContractSaveReq;
 import com.ga.core.vo.product.ContractSearchParam;
+import com.ga.core.vo.product.ContractStatus;
 import com.ga.core.vo.product.ContractVO;
 import lombok.RequiredArgsConstructor;
 import org.springframework.stereotype.Service;
@@ -17,12 +19,15 @@ import org.springframework.transaction.annotation.Transactional;
 public class ContractService {
 
     private final ContractMapper mapper;
+    private final ContractMapStruct contractMapStruct;
 
+    @Transactional(readOnly = true)
     public PageResponse<ContractResp> list(ContractSearchParam param) {
         param.startPage();
         return PageResponse.of(mapper.selectList(param));
     }
 
+    @Transactional(readOnly = true)
     public ContractResp detail(Long contractId) {
         ContractResp resp = mapper.selectDetailById(contractId);
         if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
@@ -34,19 +39,8 @@ public class ContractService {
         if (mapper.existsByPolicyNo(req.getPolicyNo()) > 0) {
             throw new BizException(ErrorCode.DUPLICATE_DATA, "이미 등록된 증권번호입니다");
         }
-        ContractVO vo = new ContractVO();
-        vo.setAgentId(req.getAgentId());
-        vo.setProductId(req.getProductId());
-        vo.setPolicyNo(req.getPolicyNo());
-        vo.setContractorName(req.getContractorName());
-        vo.setInsuredName(req.getInsuredName());
-        vo.setPremium(req.getPremium());
-        vo.setPayCycle(req.getPayCycle());
-        vo.setPayPeriod(req.getPayPeriod());
-        vo.setCoveragePeriod(req.getCoveragePeriod());
-        vo.setStatus("ACTIVE");
-        vo.setContractDate(req.getContractDate());
-        vo.setEffectiveDate(req.getEffectiveDate());
+        ContractVO vo = contractMapStruct.toVO(req);
+        vo.setStatus(ContractStatus.ACTIVE.name());
         mapper.insert(vo);
         return vo.getContractId();
     }
@@ -55,15 +49,7 @@ public class ContractService {
     public void update(Long contractId, ContractSaveReq req) {
         ContractVO vo = mapper.selectById(contractId);
         if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
-        vo.setAgentId(req.getAgentId());
-        vo.setProductId(req.getProductId());
-        vo.setContractorName(req.getContractorName());
-        vo.setInsuredName(req.getInsuredName());
-        vo.setPremium(req.getPremium());
-        vo.setPayCycle(req.getPayCycle());
-        vo.setPayPeriod(req.getPayPeriod());
-        vo.setCoveragePeriod(req.getCoveragePeriod());
-        vo.setEffectiveDate(req.getEffectiveDate());
+        contractMapStruct.updateVO(req, vo);
         mapper.update(vo);
     }
 

ga-api/src/main/java/com/ga/api/service/product/InsuranceCompanyService.java

@@ -0,0 +1,43 @@
+package com.ga.api.service.product;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.core.mapper.product.InsuranceCompanyMapper;
+import com.ga.core.vo.product.InsuranceCompanyVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+public class InsuranceCompanyService {
+
+    private final InsuranceCompanyMapper mapper;
+
+    @Transactional(readOnly = true)
+    public List<InsuranceCompanyVO> list(boolean activeOnly) {
+        return activeOnly ? mapper.selectActive() : mapper.selectAll();
+    }
+
+    @Transactional(readOnly = true)
+    public InsuranceCompanyVO detail(Long companyId) {
+        InsuranceCompanyVO vo = mapper.selectById(companyId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return vo;
+    }
+
+    @Transactional
+    public Long create(InsuranceCompanyVO vo) {
+        mapper.insert(vo);
+        return vo.getCompanyId();
+    }
+
+    @Transactional
+    public void update(Long companyId, InsuranceCompanyVO vo) {
+        if (mapper.selectById(companyId) == null) throw new BizException(ErrorCode.NOT_FOUND);
+        vo.setCompanyId(companyId);
+        mapper.update(vo);
+    }
+}

ga-api/src/main/java/com/ga/api/service/product/ProductService.java

@@ -0,0 +1,53 @@
+package com.ga.api.service.product;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.core.mapper.product.ProductMapper;
+import com.ga.core.vo.product.ProductResp;
+import com.ga.core.vo.product.ProductVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+public class ProductService {
+
+    private final ProductMapper mapper;
+
+    @Transactional(readOnly = true)
+    public List<ProductResp> list(Long companyId, String insuranceType, String keyword, String isActive) {
+        return mapper.selectList(companyId, insuranceType, keyword, isActive);
+    }
+
+    @Transactional(readOnly = true)
+    public ProductResp detail(Long productId) {
+        ProductResp r = mapper.selectDetailById(productId);
+        if (r == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return r;
+    }
+
+    @Transactional
+    public Long create(ProductVO vo) {
+        if (mapper.existsByCode(vo.getCompanyId(), vo.getProductCode()) > 0) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA);
+        }
+        mapper.insert(vo);
+        return vo.getProductId();
+    }
+
+    @Transactional
+    public void update(Long productId, ProductVO vo) {
+        if (mapper.selectById(productId) == null) throw new BizException(ErrorCode.NOT_FOUND);
+        vo.setProductId(productId);
+        mapper.update(vo);
+    }
+
+    @Transactional
+    public void delete(Long productId) {
+        if (mapper.selectById(productId) == null) throw new BizException(ErrorCode.NOT_FOUND);
+        mapper.deleteById(productId);
+    }
+}

ga-api/src/main/java/com/ga/api/service/receive/ReceiveService.java

@@ -0,0 +1,87 @@
+package com.ga.api.service.receive;
+
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.receive.ReceiveMapper;
+import com.ga.core.vo.receive.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+public class ReceiveService {
+
+    private final ReceiveMapper mapper;
+
+    // === company_profile ===
+
+    @Transactional(readOnly = true)
+    public List<CompanyProfileVO> listProfiles() {
+        return mapper.selectAllProfiles();
+    }
+
+    @Transactional
+    public void saveProfile(String companyCode, CompanyProfileVO vo) {
+        vo.setCompanyCode(companyCode);
+        if (mapper.selectProfile(companyCode) == null) mapper.insertProfile(vo);
+        else mapper.updateProfile(vo);
+    }
+
+    // === field_mapping ===
+
+    @Transactional(readOnly = true)
+    public List<CompanyFieldMappingVO> listFields(String companyCode, String targetTable) {
+        return mapper.selectFieldMappings(companyCode, targetTable);
+    }
+
+    @Transactional
+    public Long createField(String companyCode, CompanyFieldMappingVO vo) {
+        vo.setCompanyCode(companyCode);
+        mapper.insertFieldMapping(vo);
+        return vo.getMappingId();
+    }
+
+    @Transactional
+    public void updateField(Long mappingId, CompanyFieldMappingVO vo) {
+        vo.setMappingId(mappingId);
+        mapper.updateFieldMapping(vo);
+    }
+
+    @Transactional
+    public void deleteField(Long mappingId) {
+        mapper.deleteFieldMapping(mappingId);
+    }
+
+    // === code_mapping ===
+
+    @Transactional(readOnly = true)
+    public List<CodeMappingVO> listCodes(String companyCode, String codeType) {
+        return mapper.selectCodeMappings(companyCode, codeType);
+    }
+
+    @Transactional
+    public Long createCode(String companyCode, CodeMappingVO vo) {
+        vo.setCompanyCode(companyCode);
+        mapper.insertCodeMapping(vo);
+        return vo.getCodeId();
+    }
+
+    // === raw + errors ===
+
+    @Transactional(readOnly = true)
+    public List<RawCommissionDataVO> listRaw(String companyCode, String settleMonth, String parseStatus) {
+        return mapper.selectRawList(companyCode, settleMonth, parseStatus);
+    }
+
+    @Transactional(readOnly = true)
+    public List<ParseErrorLogVO> listErrors(String companyCode, String resolveStatus) {
+        return mapper.selectErrors(companyCode, resolveStatus);
+    }
+
+    @Transactional
+    public void resolveError(Long errorId, String status, String note) {
+        mapper.resolveError(errorId, status, note, SecurityUtil.getCurrentUserId());
+    }
+}

ga-api/src/main/java/com/ga/api/service/regulatory/RegulatoryLimitChecker.java

@@ -0,0 +1,85 @@
+package com.ga.api.service.regulatory;
+
+import com.ga.core.mapper.ledger.MaintainLedgerMapper;
+import com.ga.core.mapper.ledger.RecruitLedgerMapper;
+import com.ga.core.mapper.regulatory.RegulatoryLimitMapper;
+import com.ga.core.vo.regulatory.RegulatoryLimitVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Component;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+
+@Component
+@RequiredArgsConstructor
+public class RegulatoryLimitChecker {
+
+    private static final String TOTAL_RATIO = "TOTAL_RATIO";
+    private static final String FIRST_YEAR_RATIO = "FIRST_YEAR_RATIO";
+    private static final DateTimeFormatter DATE_FMT = DateTimeFormatter.ofPattern("yyyy-MM-dd");
+
+    private final RegulatoryLimitMapper limitMapper;
+    private final RecruitLedgerMapper recruitLedgerMapper;
+    private final MaintainLedgerMapper maintainLedgerMapper;
+
+    /** 누적 수수료율 한도 체크 (1200%). 신계약 + 유지 원장 합산. */
+    public ViolationResult checkContractTotal(Long contractId, BigDecimal additionalAmount, LocalDate baseDate) {
+        String baseDateStr = baseDate.format(DATE_FMT);
+        RegulatoryLimitVO limit = limitMapper.selectActiveByType(TOTAL_RATIO, null, baseDateStr);
+        if (limit == null) {
+            return ViolationResult.ok(additionalAmount, null, TOTAL_RATIO);
+        }
+
+        BigDecimal currentTotal = sumPaidByContract(contractId);
+        BigDecimal projected = currentTotal.add(additionalAmount);
+
+        if (projected.compareTo(limit.getLimitValue()) > 0) {
+            return ViolationResult.violated(
+                    currentTotal,
+                    limit.getLimitValue(),
+                    TOTAL_RATIO,
+                    String.format("누적 수수료 한도 초과: 현재 %s, 추가 %s, 한도 %s %s",
+                            currentTotal, additionalAmount, limit.getLimitValue(), limit.getUnit())
+            );
+        }
+        return ViolationResult.ok(currentTotal, limit.getLimitValue(), TOTAL_RATIO);
+    }
+
+    /** 1차년 수수료율 한도 체크. 신계약 원장 1차년도만 (유지는 1차년 개념 없음). */
+    public ViolationResult checkFirstYear(Long contractId, BigDecimal additionalAmount, LocalDate baseDate) {
+        String baseDateStr = baseDate.format(DATE_FMT);
+        RegulatoryLimitVO limit = limitMapper.selectActiveByType(FIRST_YEAR_RATIO, null, baseDateStr);
+        if (limit == null) {
+            return ViolationResult.ok(additionalAmount, null, FIRST_YEAR_RATIO);
+        }
+
+        BigDecimal currentTotal = sumFirstYearPaidByContract(contractId);
+        BigDecimal projected = currentTotal.add(additionalAmount);
+
+        if (projected.compareTo(limit.getLimitValue()) > 0) {
+            return ViolationResult.violated(
+                    currentTotal,
+                    limit.getLimitValue(),
+                    FIRST_YEAR_RATIO,
+                    String.format("1차년 수수료 한도 초과: 현재 %s, 추가 %s, 한도 %s %s",
+                            currentTotal, additionalAmount, limit.getLimitValue(), limit.getUnit())
+            );
+        }
+        return ViolationResult.ok(currentTotal, limit.getLimitValue(), FIRST_YEAR_RATIO);
+    }
+
+    private BigDecimal sumPaidByContract(Long contractId) {
+        BigDecimal recruit = recruitLedgerMapper.sumByContract(contractId);
+        BigDecimal maintain = maintainLedgerMapper.sumByContract(contractId);
+        return nullSafe(recruit).add(nullSafe(maintain));
+    }
+
+    private BigDecimal sumFirstYearPaidByContract(Long contractId) {
+        return nullSafe(recruitLedgerMapper.sumFirstYearByContract(contractId));
+    }
+
+    private BigDecimal nullSafe(BigDecimal value) {
+        return value != null ? value : BigDecimal.ZERO;
+    }
+}

ga-api/src/main/java/com/ga/api/service/regulatory/RegulatoryLimitService.java

@@ -0,0 +1,104 @@
+package com.ga.api.service.regulatory;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.regulatory.RegulatoryLimitMapper;
+import com.ga.core.vo.regulatory.RegulatoryLimitResp;
+import com.ga.core.vo.regulatory.RegulatoryLimitSaveReq;
+import com.ga.core.vo.regulatory.RegulatoryLimitSearchParam;
+import com.ga.core.vo.regulatory.RegulatoryLimitVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+public class RegulatoryLimitService {
+
+    private static final DateTimeFormatter DATE_FMT = DateTimeFormatter.ofPattern("yyyy-MM-dd");
+
+    private final RegulatoryLimitMapper limitMapper;
+
+    @Transactional(readOnly = true)
+    public PageResponse<RegulatoryLimitResp> list(RegulatoryLimitSearchParam param) {
+        param.startPage();
+        return PageResponse.of(limitMapper.selectList(param));
+    }
+
+    @Transactional(readOnly = true)
+    public RegulatoryLimitResp detail(Long limitId) {
+        RegulatoryLimitResp resp = limitMapper.selectDetailById(limitId);
+        if (resp == null) {
+            throw new BizException(ErrorCode.NOT_FOUND);
+        }
+        return resp;
+    }
+
+    @Transactional
+    public void create(RegulatoryLimitSaveReq req) {
+        // 동일 limitType + productCategory + 기간 중복 체크
+        String today = LocalDate.now().format(DATE_FMT);
+        RegulatoryLimitVO existing = limitMapper.selectActiveByType(
+                req.getLimitType(), req.getProductCategory(), today);
+        if (existing != null) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA);
+        }
+
+        RegulatoryLimitVO vo = toVO(req);
+        vo.setIsActive(true);
+        limitMapper.insert(vo);
+    }
+
+    @Transactional
+    public void update(Long limitId, RegulatoryLimitSaveReq req) {
+        RegulatoryLimitVO existing = limitMapper.selectById(limitId);
+        if (existing == null) {
+            throw new BizException(ErrorCode.NOT_FOUND);
+        }
+
+        RegulatoryLimitVO vo = toVO(req);
+        vo.setLimitId(limitId);
+        vo.setIsActive(existing.getIsActive());
+        limitMapper.update(vo);
+    }
+
+    @Transactional
+    public void deactivate(Long limitId) {
+        RegulatoryLimitVO existing = limitMapper.selectById(limitId);
+        if (existing == null) {
+            throw new BizException(ErrorCode.NOT_FOUND);
+        }
+        if (Boolean.FALSE.equals(existing.getIsActive())) {
+            throw new BizException(ErrorCode.INVALID_PARAMETER);
+        }
+        limitMapper.updateStatus(limitId, false);
+    }
+
+    @Transactional(readOnly = true)
+    public RegulatoryLimitVO selectActiveByType(String limitType, String productCategory, String baseDate) {
+        return limitMapper.selectActiveByType(limitType, productCategory, baseDate);
+    }
+
+    @Transactional(readOnly = true)
+    public List<RegulatoryLimitVO> selectAllActive(String baseDate) {
+        return limitMapper.selectAllActive(baseDate);
+    }
+
+    private RegulatoryLimitVO toVO(RegulatoryLimitSaveReq req) {
+        RegulatoryLimitVO vo = new RegulatoryLimitVO();
+        vo.setLimitType(req.getLimitType());
+        vo.setProductCategory(req.getProductCategory());
+        vo.setLimitValue(req.getLimitValue());
+        vo.setUnit(req.getUnit());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        vo.setRegulationRef(req.getRegulationRef());
+        vo.setDescription(req.getDescription());
+        return vo;
+    }
+}

ga-api/src/main/java/com/ga/api/service/regulatory/ViolationResult.java

@@ -0,0 +1,19 @@
+package com.ga.api.service.regulatory;
+
+import java.math.BigDecimal;
+
+public record ViolationResult(
+        boolean violated,
+        BigDecimal currentTotal,
+        BigDecimal limitAmount,
+        String limitType,
+        String message
+) {
+    public static ViolationResult ok(BigDecimal currentTotal, BigDecimal limitAmount, String limitType) {
+        return new ViolationResult(false, currentTotal, limitAmount, limitType, null);
+    }
+
+    public static ViolationResult violated(BigDecimal currentTotal, BigDecimal limitAmount, String limitType, String message) {
+        return new ViolationResult(true, currentTotal, limitAmount, limitType, message);
+    }
+}

ga-api/src/main/java/com/ga/api/service/rule/RuleService.java

@@ -0,0 +1,135 @@
+package com.ga.api.service.rule;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.core.mapper.rule.RuleMapper;
+import com.ga.core.vo.rule.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+public class RuleService {
+
+    private final RuleMapper mapper;
+
+    // === commission_rate ===
+
+    @Transactional(readOnly = true)
+    public List<CommissionRateVO> listCommissionRates(Long productId, Integer year) {
+        return mapper.selectCommissionRates(productId, year);
+    }
+
+    @Transactional
+    public Long createCommissionRate(CommissionRateVO vo) {
+        mapper.insertCommissionRate(vo);
+        return vo.getRateId();
+    }
+
+    @Transactional
+    public void updateCommissionRate(Long rateId, CommissionRateVO vo) {
+        vo.setRateId(rateId);
+        mapper.updateCommissionRate(vo);
+    }
+
+    @Transactional
+    public void deleteCommissionRate(Long rateId) {
+        mapper.deleteCommissionRate(rateId);
+    }
+
+    // === payout_rule ===
+
+    @Transactional(readOnly = true)
+    public List<PayoutRuleVO> listPayoutRules(Long gradeId, String insuranceType) {
+        return mapper.selectPayoutRules(gradeId, insuranceType);
+    }
+
+    @Transactional
+    public Long createPayoutRule(PayoutRuleVO vo) {
+        mapper.insertPayoutRule(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updatePayoutRule(Long ruleId, PayoutRuleVO vo) {
+        vo.setRuleId(ruleId);
+        mapper.updatePayoutRule(vo);
+    }
+
+    @Transactional
+    public void deletePayoutRule(Long ruleId) {
+        mapper.deletePayoutRule(ruleId);
+    }
+
+    // === override_rule ===
+
+    @Transactional(readOnly = true)
+    public List<OverrideRuleVO> listOverrideRules() {
+        return mapper.selectOverrideRules();
+    }
+
+    @Transactional
+    public Long createOverrideRule(OverrideRuleVO vo) {
+        mapper.insertOverrideRule(vo);
+        return vo.getOverrideId();
+    }
+
+    @Transactional
+    public void updateOverrideRule(Long overrideId, OverrideRuleVO vo) {
+        vo.setOverrideId(overrideId);
+        mapper.updateOverrideRule(vo);
+    }
+
+    @Transactional
+    public void deleteOverrideRule(Long overrideId) {
+        mapper.deleteOverrideRule(overrideId);
+    }
+
+    // === chargeback_rule ===
+
+    @Transactional(readOnly = true)
+    public List<ChargebackRuleVO> listChargebackRules(String companyCode) {
+        return mapper.selectChargebackRules(companyCode);
+    }
+
+    @Transactional
+    public Long createChargebackRule(ChargebackRuleVO vo) {
+        mapper.insertChargebackRule(vo);
+        return vo.getCbRuleId();
+    }
+
+    @Transactional
+    public void updateChargebackRule(Long cbRuleId, ChargebackRuleVO vo) {
+        vo.setCbRuleId(cbRuleId);
+        mapper.updateChargebackRule(vo);
+    }
+
+    @Transactional
+    public void deleteChargebackRule(Long cbRuleId) {
+        mapper.deleteChargebackRule(cbRuleId);
+    }
+
+    // === exception_type_code ===
+
+    @Transactional(readOnly = true)
+    public List<ExceptionTypeCodeVO> listExceptionCodes() {
+        return mapper.selectExceptionCodes();
+    }
+
+    @Transactional
+    public void createExceptionCode(ExceptionTypeCodeVO vo) {
+        if (mapper.selectExceptionCode(vo.getExceptionCode()) != null) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA);
+        }
+        mapper.insertExceptionCode(vo);
+    }
+
+    @Transactional
+    public void updateExceptionCode(String exceptionCode, ExceptionTypeCodeVO vo) {
+        vo.setExceptionCode(exceptionCode);
+        mapper.updateExceptionCode(vo);
+    }
+}

ga-api/src/main/java/com/ga/api/service/settle/PaymentService.java

@@ -0,0 +1,151 @@
+package com.ga.api.service.settle;
+
+import com.ga.api.service.deduction.DeductionService;
+import com.ga.api.service.tax.TaxBreakdown;
+import com.ga.api.service.tax.TaxCalculator;
+import com.ga.api.service.transfer.TransferFileService;
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.org.AgentMapper;
+import com.ga.core.mapper.settle.PaymentDeductionDetailMapper;
+import com.ga.core.mapper.settle.PaymentMapper;
+import com.ga.core.vo.org.AgentVO;
+import com.ga.core.vo.org.TaxType;
+import com.ga.core.vo.org.VatType;
+import com.ga.core.vo.settle.AgentDeductionVO;
+import com.ga.core.vo.settle.PaymentDeductionDetailVO;
+import com.ga.core.vo.settle.PaymentResp;
+import com.ga.core.vo.settle.PaymentVO;
+import com.ga.core.vo.settle.SettleSearchParam;
+import com.ga.core.vo.settle.TransferFileResp;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.List;
+import java.util.stream.Collectors;
+
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class PaymentService {
+
+    private final PaymentMapper mapper;
+    private final AgentMapper agentMapper;
+    private final PaymentDeductionDetailMapper deductionDetailMapper;
+    private final TransferFileService transferFileService;
+    private final TaxCalculator taxCalculator;
+    private final DeductionService deductionService;
+
+    @Transactional(readOnly = true)
+    public PageResponse<PaymentResp> list(SettleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(mapper.selectList(param));
+    }
+
+    @Transactional
+    public void updateStatus(Long paymentId, String status, String failReason) {
+        mapper.updateStatus(paymentId, status, failReason);
+    }
+
+    public TransferFileResp generateTransferFile(String settleMonth, String bankCode) {
+        return transferFileService.generate(settleMonth, bankCode);
+    }
+
+    @Transactional
+    public void calculateTaxes(Long paymentId) {
+        PaymentVO payment = mapper.selectById(paymentId);
+        if (payment == null) throw new BizException(ErrorCode.NOT_FOUND);
+        applyTaxes(payment);
+        mapper.updateTaxes(payment.getPaymentId(),
+                payment.getIncomeTaxAmount(), payment.getLocalTaxAmount(),
+                payment.getVatAmount(), payment.getNetAmount());
+    }
+
+    @Transactional
+    public void calculateTaxesForMonth(String settleMonth) {
+        List<PaymentVO> payments = mapper.selectBySettleMonth(settleMonth);
+        for (PaymentVO payment : payments) {
+            applyTaxes(payment);
+        }
+        if (!payments.isEmpty()) {
+            mapper.updateTaxesBatch(payments);
+        }
+    }
+
+    @Transactional
+    public void applyDeductions(Long paymentId, String settleMonth) {
+        PaymentVO payment = mapper.selectById(paymentId);
+        if (payment == null) throw new BizException(ErrorCode.NOT_FOUND);
+
+        List<AgentDeductionVO> pending = deductionService.selectPendingByAgent(payment.getAgentId(), settleMonth);
+        if (pending.isEmpty()) return;
+
+        // 명세 기록
+        List<PaymentDeductionDetailVO> details = pending.stream().map(d -> {
+            PaymentDeductionDetailVO detail = new PaymentDeductionDetailVO();
+            detail.setPaymentId(paymentId);
+            detail.setDeductionType(d.getDeductionType());
+            detail.setAmount(d.getAmount());
+            detail.setDescription(d.getDescription());
+            detail.setAppliedAt(LocalDateTime.now());
+            return detail;
+        }).collect(Collectors.toList());
+        deductionDetailMapper.insertBatch(details);
+
+        // 상태 전이
+        List<Long> ids = pending.stream().map(AgentDeductionVO::getDeductionId).collect(Collectors.toList());
+        deductionService.markAsApplied(ids);
+
+        // deduction_amount + net_amount UPDATE
+        // net_amount = amount − incomeTax − localTax + vat − deductionAmount
+        BigDecimal deductionTotal = pending.stream()
+                .map(AgentDeductionVO::getAmount)
+                .reduce(BigDecimal.ZERO, BigDecimal::add);
+        BigDecimal currentNet = payment.getNetAmount() != null ? payment.getNetAmount() : payment.getPayAmount();
+        BigDecimal newNet = currentNet.subtract(deductionTotal);
+        mapper.updateDeduction(paymentId, deductionTotal, newNet);
+    }
+
+    @Transactional
+    public void applyDeductionsForMonth(String settleMonth) {
+        List<PaymentVO> payments = mapper.selectBySettleMonth(settleMonth);
+        for (PaymentVO payment : payments) {
+            applyDeductions(payment.getPaymentId(), settleMonth);
+        }
+    }
+
+    private void applyTaxes(PaymentVO payment) {
+        AgentVO agent = agentMapper.selectById(payment.getAgentId());
+        TaxType taxType = parseTaxType(agent);
+        VatType vatType = parseVatType(agent);
+
+        if (taxType == TaxType.BUSINESS_INCOME && (agent == null || agent.getBusinessNo() == null || agent.getBusinessNo().isBlank())) {
+            log.warn("agentId={} taxType=BUSINESS_INCOME이지만 businessNo가 비어있습니다", payment.getAgentId());
+        }
+
+        TaxBreakdown breakdown = taxCalculator.calculate(payment.getPayAmount(), taxType, vatType);
+        payment.setIncomeTaxAmount(breakdown.incomeTax());
+        payment.setLocalTaxAmount(breakdown.localTax());
+        payment.setVatAmount(breakdown.vat());
+        payment.setNetAmount(breakdown.netAmount());
+    }
+
+    private TaxType parseTaxType(AgentVO agent) {
+        if (agent != null && agent.getTaxType() != null) {
+            try { return TaxType.valueOf(agent.getTaxType()); } catch (IllegalArgumentException ignored) {}
+        }
+        return TaxType.BUSINESS_INCOME;
+    }
+
+    private VatType parseVatType(AgentVO agent) {
+        if (agent != null && agent.getVatType() != null) {
+            try { return VatType.valueOf(agent.getVatType()); } catch (IllegalArgumentException ignored) {}
+        }
+        return VatType.NONE;
+    }
+}

ga-api/src/main/java/com/ga/api/service/settle/SettleService.java

@@ -8,6 +8,7 @@ import com.ga.core.mapper.settle.SettleMasterMapper;
 import com.ga.core.vo.settle.SettleMasterResp;
 import com.ga.core.vo.settle.SettleMasterVO;
 import com.ga.core.vo.settle.SettleSearchParam;
+import com.ga.core.vo.settle.SettleStatus;
 import lombok.RequiredArgsConstructor;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -21,21 +22,25 @@ public class SettleService {
 
     private final SettleMasterMapper masterMapper;
 
+    @Transactional(readOnly = true)
     public PageResponse<SettleMasterResp> list(SettleSearchParam param) {
         param.startPage();
         return PageResponse.of(masterMapper.selectList(param));
     }
 
+    @Transactional(readOnly = true)
     public SettleMasterResp detail(Long agentId, String settleMonth) {
         SettleMasterResp r = masterMapper.selectDetail(agentId, settleMonth);
         if (r == null) throw new BizException(ErrorCode.NOT_FOUND);
         return r;
     }
 
+    @Transactional(readOnly = true)
     public Map<String, Object> summary(String settleMonth) {
         return masterMapper.selectMonthSummary(settleMonth);
     }
 
+    @Transactional(readOnly = true)
     public List<Map<String, Object>> orgSummary(String settleMonth) {
         return masterMapper.selectOrgSummary(settleMonth);
     }
@@ -44,17 +49,17 @@ public class SettleService {
     public void confirm(Long settleId) {
         SettleMasterVO vo = masterMapper.selectById(settleId);
         if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
-        if ("CONFIRMED".equals(vo.getStatus()) || "PAID".equals(vo.getStatus())) {
+        if (SettleStatus.CONFIRMED.name().equals(vo.getStatus()) || SettleStatus.PAID.name().equals(vo.getStatus())) {
             throw new BizException(ErrorCode.ALREADY_CONFIRMED);
         }
-        masterMapper.updateStatus(settleId, "CONFIRMED", SecurityUtil.getCurrentUserId());
+        masterMapper.updateStatus(settleId, SettleStatus.CONFIRMED.name(), SecurityUtil.getCurrentUserId());
     }
 
     @Transactional
     public void hold(Long settleId, String reason) {
         SettleMasterVO vo = masterMapper.selectById(settleId);
         if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
-        if ("PAID".equals(vo.getStatus())) {
+        if (SettleStatus.PAID.name().equals(vo.getStatus())) {
             throw new BizException(ErrorCode.NOT_PERMITTED, "지급완료된 정산은 보류할 수 없습니다");
         }
         masterMapper.updateHold(settleId, reason);
@@ -64,9 +69,9 @@ public class SettleService {
     public void release(Long settleId) {
         SettleMasterVO vo = masterMapper.selectById(settleId);
         if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
-        if (!"HOLD".equals(vo.getStatus())) {
+        if (!SettleStatus.HOLD.name().equals(vo.getStatus())) {
             throw new BizException(ErrorCode.INVALID_STATUS, "보류 상태가 아닙니다");
         }
-        masterMapper.updateStatus(settleId, "CALCULATED", SecurityUtil.getCurrentUserId());
+        masterMapper.updateStatus(settleId, SettleStatus.CALCULATED.name(), SecurityUtil.getCurrentUserId());
     }
 }

ga-api/src/main/java/com/ga/api/service/statement/CommissionStatementService.java

@@ -0,0 +1,155 @@
+package com.ga.api.service.statement;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.file.FileService;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.org.AgentMapper;
+import com.ga.core.mapper.settle.CommissionStatementMapper;
+import com.ga.core.mapper.settle.PaymentMapper;
+import com.ga.core.vo.org.AgentResp;
+import com.ga.core.vo.settle.CommissionStatementResp;
+import com.ga.core.vo.settle.CommissionStatementSaveReq;
+import com.ga.core.vo.settle.CommissionStatementSearchParam;
+import com.ga.core.vo.settle.CommissionStatementVO;
+import com.ga.core.vo.settle.PaymentVO;
+import com.ga.core.vo.settle.StatementStatus;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.time.LocalDateTime;
+import java.util.List;
+import java.util.stream.Collectors;
+
+@Service
+@RequiredArgsConstructor
+public class CommissionStatementService {
+
+    private final CommissionStatementMapper statementMapper;
+    private final AgentMapper agentMapper;
+    private final PaymentMapper paymentMapper;
+    private final StatementAggregator aggregator;
+    private final ExcelStatementGenerator excelGenerator;
+    private final FileService fileService;
+
+    @Transactional(readOnly = true)
+    public PageResponse<CommissionStatementResp> list(CommissionStatementSearchParam param) {
+        param.startPage();
+        return PageResponse.of(statementMapper.selectList(param));
+    }
+
+    @Transactional(readOnly = true)
+    public CommissionStatementResp detail(Long statementId) {
+        CommissionStatementResp resp = statementMapper.selectDetailById(statementId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long generate(CommissionStatementSaveReq req) {
+        if ("PDF".equalsIgnoreCase(req.getFileFormat())) {
+            throw new BizException(ErrorCode.INVALID_PARAMETER, "PDF 형식은 아직 지원되지 않습니다");
+        }
+
+        AgentResp agent = agentMapper.selectDetailById(req.getAgentId());
+        if (agent == null) throw new BizException(ErrorCode.NOT_FOUND, "설계사를 찾을 수 없습니다");
+
+        // 1. 집계
+        StatementSummary summary = aggregator.aggregate(req.getAgentId(), req.getSettleMonth());
+
+        // 2. 엑셀 생성
+        List<PaymentVO> payments = paymentMapper.selectByAgentAndMonth(req.getAgentId(), req.getSettleMonth());
+        byte[] excelBytes = excelGenerator.generate(agent, summary, payments);
+
+        // 3. 파일 저장
+        String fileName = "statement_" + req.getAgentId() + "_" + req.getSettleMonth() + ".xlsx";
+        Long fileId = fileService.saveBytes(excelBytes, fileName, "COMMISSION_STATEMENT",
+                "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet");
+
+        // 4. INSERT 또는 UPDATE (재발급)
+        CommissionStatementVO existing = statementMapper.selectByAgentMonth(
+                req.getAgentId(), req.getSettleMonth(), req.getStatementType());
+
+        Long issuedBy = SecurityUtil.getCurrentUserId();
+        LocalDateTime now = LocalDateTime.now();
+
+        if (existing == null) {
+            CommissionStatementVO vo = new CommissionStatementVO();
+            vo.setAgentId(req.getAgentId());
+            vo.setSettleMonth(req.getSettleMonth());
+            vo.setStatementType(req.getStatementType());
+            vo.setGrossAmount(summary.grossAmount());
+            vo.setIncomeTaxAmount(summary.incomeTaxAmount());
+            vo.setLocalTaxAmount(summary.localTaxAmount());
+            vo.setVatAmount(summary.vatAmount());
+            vo.setDeductionAmount(summary.deductionAmount());
+            vo.setNetAmount(summary.netAmount());
+            vo.setFilePath(String.valueOf(fileId));
+            vo.setFileFormat("EXCEL");
+            vo.setIssueStatus(StatementStatus.GENERATED.name());
+            vo.setIssuedAt(now);
+            vo.setIssuedBy(issuedBy != null ? issuedBy.toString() : null);
+            statementMapper.insert(vo);
+            return vo.getStatementId();
+        } else {
+            existing.setGrossAmount(summary.grossAmount());
+            existing.setIncomeTaxAmount(summary.incomeTaxAmount());
+            existing.setLocalTaxAmount(summary.localTaxAmount());
+            existing.setVatAmount(summary.vatAmount());
+            existing.setDeductionAmount(summary.deductionAmount());
+            existing.setNetAmount(summary.netAmount());
+            existing.setFilePath(String.valueOf(fileId));
+            existing.setFileFormat("EXCEL");
+            existing.setIssueStatus(StatementStatus.GENERATED.name());
+            existing.setIssuedAt(now);
+            existing.setIssuedBy(issuedBy != null ? issuedBy.toString() : null);
+            statementMapper.update(existing);
+            return existing.getStatementId();
+        }
+    }
+
+    @Transactional
+    public void generateForMonth(String settleMonth, String statementType) {
+        List<PaymentVO> allPayments = paymentMapper.selectBySettleMonth(settleMonth);
+        List<Long> agentIds = allPayments.stream()
+                .map(PaymentVO::getAgentId)
+                .distinct()
+                .collect(Collectors.toList());
+
+        for (Long agentId : agentIds) {
+            CommissionStatementSaveReq req = new CommissionStatementSaveReq();
+            req.setAgentId(agentId);
+            req.setSettleMonth(settleMonth);
+            req.setStatementType(statementType);
+            req.setFileFormat("EXCEL");
+            generate(req);
+        }
+    }
+
+    @Transactional
+    public byte[] download(Long statementId) {
+        CommissionStatementVO vo = statementMapper.selectById(statementId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+
+        Long fileId = Long.parseLong(vo.getFilePath());
+        com.ga.common.file.FileVO fileVO = fileService.download(fileId);
+
+        // DOWNLOADED 상태 전이
+        statementMapper.updateStatus(statementId, StatementStatus.DOWNLOADED.name());
+
+        try {
+            return java.nio.file.Files.readAllBytes(java.nio.file.Paths.get(fileVO.getFilePath()));
+        } catch (java.io.IOException e) {
+            throw new BizException(ErrorCode.FILE_NOT_FOUND, "파일을 읽을 수 없습니다");
+        }
+    }
+
+    @Transactional
+    public void cancel(Long statementId) {
+        CommissionStatementVO vo = statementMapper.selectById(statementId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        statementMapper.updateStatus(statementId, StatementStatus.CANCELLED.name());
+    }
+}

ga-api/src/main/java/com/ga/api/service/statement/ExcelStatementGenerator.java

@@ -0,0 +1,106 @@
+package com.ga.api.service.statement;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.core.vo.org.AgentResp;
+import com.ga.core.vo.settle.PaymentVO;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.poi.ss.usermodel.*;
+import org.apache.poi.xssf.streaming.SXSSFWorkbook;
+import org.springframework.stereotype.Component;
+
+import java.io.ByteArrayOutputStream;
+import java.math.BigDecimal;
+import java.text.DecimalFormat;
+import java.util.List;
+
+@Slf4j
+@Component
+public class ExcelStatementGenerator {
+
+    private static final DecimalFormat AMOUNT_FMT = new DecimalFormat("#,##0");
+
+    public byte[] generate(AgentResp agent, StatementSummary summary, List<PaymentVO> payments) {
+        try (SXSSFWorkbook wb = new SXSSFWorkbook(100)) {
+            wb.setCompressTempFiles(true);
+            Sheet sheet = wb.createSheet("수수료명세서");
+
+            int rowNum = 0;
+
+            // 상단 헤더 정보
+            rowNum = writeHeaderSection(sheet, wb, agent, summary, rowNum);
+
+            // 공백 행
+            sheet.createRow(rowNum++);
+
+            // 지급 테이블 헤더
+            Row tableHeader = sheet.createRow(rowNum++);
+            CellStyle boldStyle = boldStyle(wb);
+            String[] cols = {"지급ID", "지급금액", "원천세", "지방소득세", "부가세", "공제금액", "실수령액"};
+            for (int i = 0; i < cols.length; i++) {
+                Cell c = tableHeader.createCell(i);
+                c.setCellValue(cols[i]);
+                c.setCellStyle(boldStyle);
+                sheet.setColumnWidth(i, 18 * 256);
+            }
+
+            // 지급 데이터 행
+            for (PaymentVO p : payments) {
+                Row row = sheet.createRow(rowNum++);
+                row.createCell(0).setCellValue(p.getPaymentId() != null ? p.getPaymentId() : 0L);
+                row.createCell(1).setCellValue(fmt(p.getPayAmount()));
+                row.createCell(2).setCellValue(fmt(p.getIncomeTaxAmount()));
+                row.createCell(3).setCellValue(fmt(p.getLocalTaxAmount()));
+                row.createCell(4).setCellValue(fmt(p.getVatAmount()));
+                row.createCell(5).setCellValue(fmt(p.getDeductionAmount()));
+                row.createCell(6).setCellValue(fmt(p.getNetAmount()));
+            }
+
+            ByteArrayOutputStream out = new ByteArrayOutputStream();
+            wb.write(out);
+            wb.dispose();
+            return out.toByteArray();
+        } catch (Exception e) {
+            log.error("ExcelStatementGenerator error", e);
+            throw new BizException(ErrorCode.INTERNAL_ERROR, "명세서 엑셀 생성 실패");
+        }
+    }
+
+    private int writeHeaderSection(Sheet sheet, SXSSFWorkbook wb, AgentResp agent,
+                                   StatementSummary summary, int rowNum) {
+        CellStyle bold = boldStyle(wb);
+        writeKv(sheet, rowNum++, bold, "설계사명", agent.getAgentName());
+        writeKv(sheet, rowNum++, bold, "사업자번호", agent.getBusinessNo());
+        writeKv(sheet, rowNum++, bold, "소득세유형", agent.getTaxType());
+        writeKv(sheet, rowNum++, bold, "부가세유형", agent.getVatType());
+        sheet.createRow(rowNum++);
+        writeKv(sheet, rowNum++, bold, "총 지급액",    fmt(summary.grossAmount()));
+        writeKv(sheet, rowNum++, bold, "원천세",       fmt(summary.incomeTaxAmount()));
+        writeKv(sheet, rowNum++, bold, "지방소득세",   fmt(summary.localTaxAmount()));
+        writeKv(sheet, rowNum++, bold, "부가세",       fmt(summary.vatAmount()));
+        writeKv(sheet, rowNum++, bold, "공제금액",     fmt(summary.deductionAmount()));
+        writeKv(sheet, rowNum++, bold, "실수령액",     fmt(summary.netAmount()));
+        return rowNum;
+    }
+
+    private void writeKv(Sheet sheet, int rowNum, CellStyle keyStyle, String key, String value) {
+        Row row = sheet.createRow(rowNum);
+        Cell k = row.createCell(0);
+        k.setCellValue(key);
+        k.setCellStyle(keyStyle);
+        row.createCell(1).setCellValue(value != null ? value : "");
+    }
+
+    private CellStyle boldStyle(SXSSFWorkbook wb) {
+        CellStyle style = wb.createCellStyle();
+        Font font = wb.createFont();
+        font.setBold(true);
+        style.setFont(font);
+        return style;
+    }
+
+    private String fmt(BigDecimal val) {
+        if (val == null) return "0";
+        return AMOUNT_FMT.format(val);
+    }
+}

ga-api/src/main/java/com/ga/api/service/statement/StatementAggregator.java

@@ -0,0 +1,35 @@
+package com.ga.api.service.statement;
+
+import com.ga.core.mapper.settle.PaymentMapper;
+import com.ga.core.vo.settle.PaymentVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Component;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Component
+@RequiredArgsConstructor
+public class StatementAggregator {
+
+    private final PaymentMapper paymentMapper;
+
+    public StatementSummary aggregate(Long agentId, String settleMonth) {
+        List<PaymentVO> payments = paymentMapper.selectByAgentAndMonth(agentId, settleMonth);
+
+        BigDecimal grossAmount    = sum(payments, PaymentVO::getPayAmount);
+        BigDecimal incomeTax      = sum(payments, PaymentVO::getIncomeTaxAmount);
+        BigDecimal localTax       = sum(payments, PaymentVO::getLocalTaxAmount);
+        BigDecimal vat            = sum(payments, PaymentVO::getVatAmount);
+        BigDecimal deduction      = sum(payments, PaymentVO::getDeductionAmount);
+        BigDecimal netAmount      = sum(payments, PaymentVO::getNetAmount);
+
+        return new StatementSummary(grossAmount, incomeTax, localTax, vat, deduction, netAmount);
+    }
+
+    private BigDecimal sum(List<PaymentVO> payments, java.util.function.Function<PaymentVO, BigDecimal> getter) {
+        return payments.stream()
+                .map(p -> getter.apply(p) != null ? getter.apply(p) : BigDecimal.ZERO)
+                .reduce(BigDecimal.ZERO, BigDecimal::add);
+    }
+}

ga-api/src/main/java/com/ga/api/service/statement/StatementSummary.java

@@ -0,0 +1,12 @@
+package com.ga.api.service.statement;
+
+import java.math.BigDecimal;
+
+public record StatementSummary(
+        BigDecimal grossAmount,
+        BigDecimal incomeTaxAmount,
+        BigDecimal localTaxAmount,
+        BigDecimal vatAmount,
+        BigDecimal deductionAmount,
+        BigDecimal netAmount
+) {}

ga-api/src/main/java/com/ga/api/service/system/RoleService.java

@@ -0,0 +1,66 @@
+package com.ga.api.service.system;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.core.mapper.user.RoleMapper;
+import com.ga.core.vo.user.RoleVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+import java.util.Map;
+
+@Service
+@RequiredArgsConstructor
+public class RoleService {
+
+    private final RoleMapper mapper;
+
+    @Transactional(readOnly = true)
+    public List<RoleVO> list() {
+        return mapper.selectAll();
+    }
+
+    @Transactional(readOnly = true)
+    public RoleVO detail(Long roleId) {
+        RoleVO vo = mapper.selectById(roleId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return vo;
+    }
+
+    @Transactional(readOnly = true)
+    public List<Map<String, Object>> permissions(Long roleId) {
+        return mapper.selectRolePermissions(roleId);
+    }
+
+    @Transactional
+    public Long create(RoleVO vo) {
+        mapper.insert(vo);
+        return vo.getRoleId();
+    }
+
+    @Transactional
+    public void update(Long roleId, RoleVO vo) {
+        if (mapper.selectById(roleId) == null) throw new BizException(ErrorCode.NOT_FOUND);
+        vo.setRoleId(roleId);
+        mapper.update(vo);
+    }
+
+    @Transactional
+    public void delete(Long roleId) {
+        if (mapper.selectById(roleId) == null) throw new BizException(ErrorCode.NOT_FOUND);
+        mapper.deleteById(roleId);
+    }
+
+    @Transactional
+    public void savePermissions(Long roleId, List<Map<String, Object>> permissions) {
+        mapper.deleteRolePermissions(roleId);
+        for (Map<String, Object> p : permissions) {
+            Long menuId = ((Number) p.get("menuId")).longValue();
+            String permCode = (String) p.get("permCode");
+            String isGranted = (String) p.getOrDefault("isGranted", "Y");
+            mapper.insertRolePermission(roleId, menuId, permCode, isGranted);
+        }
+    }
+}

ga-api/src/main/java/com/ga/api/service/system/UserService.java

@@ -5,9 +5,11 @@ import com.ga.common.exception.ErrorCode;
 import com.ga.common.model.PageResponse;
 import com.ga.common.system.SystemConfigService;
 import com.ga.core.mapper.user.UserMapper;
+import com.ga.core.mapstruct.UserMapStruct;
 import com.ga.core.vo.user.UserResp;
 import com.ga.core.vo.user.UserSaveReq;
 import com.ga.core.vo.user.UserSearchParam;
+import com.ga.core.vo.user.UserStatus;
 import com.ga.core.vo.user.UserVO;
 import lombok.RequiredArgsConstructor;
 import org.springframework.security.crypto.password.PasswordEncoder;
@@ -23,12 +25,15 @@ public class UserService {
     private final UserMapper mapper;
     private final PasswordEncoder passwordEncoder;
     private final SystemConfigService configService;
+    private final UserMapStruct userMapStruct;
 
+    @Transactional(readOnly = true)
     public PageResponse<UserResp> list(UserSearchParam param) {
         param.startPage();
         return PageResponse.of(mapper.selectList(param));
     }
 
+    @Transactional(readOnly = true)
     public UserResp detail(Long userId) {
         UserResp r = mapper.selectDetailById(userId);
         if (r == null) throw new BizException(ErrorCode.NOT_FOUND);
@@ -45,14 +50,9 @@ public class UserService {
         if (initialPwd == null || initialPwd.isBlank()) {
             initialPwd = "init1234!";  // 임시 — 로그인 후 변경 강제
         }
-        UserVO vo = new UserVO();
-        vo.setLoginId(req.getLoginId());
+        UserVO vo = userMapStruct.toVO(req);
         vo.setPassword(passwordEncoder.encode(initialPwd));
-        vo.setUserName(req.getUserName());
-        vo.setEmail(req.getEmail());
-        vo.setPhone(req.getPhone());
-        vo.setAgentId(req.getAgentId());
-        vo.setStatus(req.getStatus() != null ? req.getStatus() : "ACTIVE");
+        vo.setStatus(req.getStatus() != null ? req.getStatus() : UserStatus.ACTIVE.name());
         mapper.insert(vo);
 
         if (req.getRoleIds() != null) {
@@ -63,15 +63,10 @@ public class UserService {
 
     @Transactional
     public void update(Long userId, UserSaveReq req) {
-        UserVO old = mapper.selectById(userId);
-        if (old == null) throw new BizException(ErrorCode.NOT_FOUND);
-        UserVO vo = new UserVO();
+        UserVO vo = mapper.selectById(userId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        userMapStruct.updateVO(req, vo);
         vo.setUserId(userId);
-        vo.setUserName(req.getUserName());
-        vo.setEmail(req.getEmail());
-        vo.setPhone(req.getPhone());
-        vo.setAgentId(req.getAgentId());
-        vo.setStatus(req.getStatus());
         mapper.update(vo);
 
         if (req.getRoleIds() != null) {
@@ -91,9 +86,10 @@ public class UserService {
     @Transactional
     public void unlock(Long userId) {
         mapper.resetFailCount(userId);
-        mapper.updateStatus(userId, "ACTIVE");
+        mapper.updateStatus(userId, UserStatus.ACTIVE.name());
     }
 
+    @Transactional(readOnly = true)
     public List<String> roleCodes(Long userId) {
         return mapper.selectRoleCodes(userId);
     }

ga-api/src/main/java/com/ga/api/service/tax/TaxBreakdown.java

@@ -0,0 +1,10 @@
+package com.ga.api.service.tax;
+
+import java.math.BigDecimal;
+
+public record TaxBreakdown(
+        BigDecimal incomeTax,
+        BigDecimal localTax,
+        BigDecimal vat,
+        BigDecimal netAmount
+) {}

ga-api/src/main/java/com/ga/api/service/tax/TaxCalculator.java

@@ -0,0 +1,41 @@
+package com.ga.api.service.tax;
+
+import com.ga.common.system.SystemConfigService;
+import com.ga.core.vo.org.TaxType;
+import com.ga.core.vo.org.VatType;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Component;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+@Component
+@RequiredArgsConstructor
+public class TaxCalculator {
+
+    private final SystemConfigService configService;
+
+    public TaxBreakdown calculate(BigDecimal amount, TaxType taxType, VatType vatType) {
+        BigDecimal incomeRate = resolveIncomeRate(taxType);
+        BigDecimal localRate  = configService.getDecimal("TAX_RATE_LOCAL_INCOME", new BigDecimal("10.0"));
+        BigDecimal vatRate    = configService.getDecimal("TAX_RATE_VAT", new BigDecimal("10.0"));
+
+        BigDecimal incomeTax = amount.multiply(incomeRate)
+                .divide(BigDecimal.valueOf(100), 0, RoundingMode.HALF_UP);
+        BigDecimal localTax = incomeTax.multiply(localRate)
+                .divide(BigDecimal.valueOf(100), 0, RoundingMode.HALF_UP);
+        BigDecimal vat = VatType.TAXABLE.equals(vatType)
+                ? amount.multiply(vatRate).divide(BigDecimal.valueOf(100), 0, RoundingMode.HALF_UP)
+                : BigDecimal.ZERO;
+        BigDecimal netAmount = amount.subtract(incomeTax).subtract(localTax).add(vat);
+
+        return new TaxBreakdown(incomeTax, localTax, vat, netAmount);
+    }
+
+    private BigDecimal resolveIncomeRate(TaxType taxType) {
+        if (TaxType.OTHER_INCOME.equals(taxType)) {
+            return configService.getDecimal("TAX_RATE_OTHER_INCOME", new BigDecimal("8.8"));
+        }
+        return configService.getDecimal("TAX_RATE_BUSINESS_INCOME", new BigDecimal("3.3"));
+    }
+}

ga-api/src/main/java/com/ga/api/service/transfer/TransferFileService.java

@@ -26,34 +26,35 @@ public class TransferFileService {
     private final FileService fileService;
     private final EncryptUtil encryptUtil;
 
-    @Transactional
     public TransferFileResp generate(String settleMonth, String bankCode) {
-        // 1) 해당 정산월 + 은행의 PENDING payment 조회 (accountNo는 EncryptTypeHandler로 자동복호화됨)
+        // 1) PENDING payment 조회 — readOnly 트랜잭션 (accountNo는 EncryptTypeHandler로 자동복호화됨)
         List<PaymentVO> payments = paymentMapper.selectPendingByMonthAndBank(settleMonth, bankCode);
 
         if (payments.isEmpty()) {
             throw new BizException(ErrorCode.NOT_FOUND, "이체 대상 지급 건이 없습니다 (settleMonth=" + settleMonth + ", bankCode=" + bankCode + ")");
         }
 
-        // 2) 은행별 생성기로 byte[] 생성 (accountNo는 이미 복호화된 상태)
+        // 2) 파일 byte 생성 + 저장 — 트랜잭션 밖 (IO 작업이므로 커넥션 점유 불필요)
         BankTransferFileGenerator generator = factory.get(bankCode);
         byte[] fileContent = generator.generate(payments, settleMonth);
-
-        // 3) FileService로 file_storage 적재 → fileId 반환
         String fileName = "transfer_" + settleMonth + "_" + bankCode + generator.getFileExtension();
         Long fileId = fileService.saveBytes(fileContent, fileName, "TRANSFER_FILE", "application/octet-stream");
 
-        // 4) payment들의 transfer_file_id 갱신 + status=SENT
+        // 3) payment 상태 갱신 — 파일 저장 성공 후 별도 트랜잭션 (파일만 잔존하는 역방향 불일치 방지)
         List<Long> paymentIds = payments.stream()
                 .map(PaymentVO::getPaymentId)
                 .collect(Collectors.toList());
-        paymentMapper.updateTransferFile(paymentIds, fileId);
+        markPaymentsSent(paymentIds, fileId);
 
-        // 5) 합계 금액 계산
         BigDecimal totalAmount = payments.stream()
                 .map(p -> p.getPayAmount() != null ? p.getPayAmount() : BigDecimal.ZERO)
                 .reduce(BigDecimal.ZERO, BigDecimal::add);
 
         return new TransferFileResp(fileId, fileName, payments.size(), totalAmount);
     }
+
+    @Transactional
+    public void markPaymentsSent(List<Long> paymentIds, Long fileId) {
+        paymentMapper.updateTransferFile(paymentIds, fileId);
+    }
 }

ga-api/src/main/java/com/ga/api/service/upload/LookupCache.java

@@ -16,8 +16,8 @@ import java.util.regex.Pattern;
 /**
  * LOOKUP 변환 규칙 최적화 캐시.
  *
- * processUpload() 시작 시 LOOKUP 컬럼의 참조 테이블을 한 번에 로드하여
- * 행 처리마다 DB 조회하는 것을 방지한다 (70만건 × DB 조회 = 지옥 → HashMap.get() = 즉시).
+ * preload()가 새 Map 인스턴스를 반환한다 — 싱글톤 상태를 보유하지 않으므로 thread-safe.
+ * 호출자(UploadService)가 반환된 Map을 보유하고 TransformEngine에 전달한다.
  *
  * 캐시 구조: Map< "table:sourceField:targetField" → Map<sourceValue, targetValue> >
  */
@@ -40,14 +40,12 @@ public class LookupCache {
     private static final Pattern FIELD_PATTERN =
             Pattern.compile("^[A-Za-z][A-Za-z0-9_]{0,63}$");
 
-    // 요청 범위 캐시 (processUpload 한 번에만 유효)
-    private final Map<String, Map<String, Object>> cache = new HashMap<>();
-
     /**
-     * LOOKUP 컬럼 목록에서 필요한 참조 데이터를 한 번에 preload.
+     * LOOKUP 컬럼 목록에서 필요한 참조 데이터를 한 번에 로드하여 새 Map으로 반환.
+     * 반환된 Map은 요청 범위에서만 사용되므로 동기화 불필요.
      */
-    public void preload(List<UploadTemplateColumnVO> columns) {
-        cache.clear();
+    public Map<String, Map<String, Object>> preload(List<UploadTemplateColumnVO> columns) {
+        Map<String, Map<String, Object>> cache = new HashMap<>();
 
         columns.stream()
                 .filter(c -> "LOOKUP".equalsIgnoreCase(c.getTransformRule()))
@@ -71,12 +69,15 @@ public class LookupCache {
                         log.debug("LookupCache preloaded: {} → {} entries", key, map.size());
                     }
                 });
+
+        return cache;
     }
 
     /**
-     * O(1) 조회.
+     * O(1) 조회. cache는 preload()의 반환값이어야 한다.
      */
-    public Object lookup(String table, String sourceField, String value, String targetField) {
+    public Object lookup(Map<String, Map<String, Object>> cache,
+                         String table, String sourceField, String value, String targetField) {
         if (value == null) return null;
         String key = buildKey(table, sourceField, targetField);
         Map<String, Object> map = cache.get(key);

ga-api/src/main/java/com/ga/api/service/upload/TransformEngine.java

@@ -37,17 +37,19 @@ public class TransformEngine {
     /**
      * 엑셀 Row 를 템플릿 컬럼 정의에 따라 변환하여 Map 으로 반환.
      *
-     * @param row     xlsx-streamer Row
-     * @param columns 템플릿 컬럼 정의
+     * @param row        xlsx-streamer Row
+     * @param columns    템플릿 컬럼 정의
+     * @param lookupData preload()가 반환한 요청 범위 LOOKUP 캐시
      * @return { targetField → 변환된 값 }
      */
-    public Map<String, Object> transform(Row row, List<UploadTemplateColumnVO> columns) {
+    public Map<String, Object> transform(Row row, List<UploadTemplateColumnVO> columns,
+                                         Map<String, Map<String, Object>> lookupData) {
         Map<String, Object> result = new LinkedHashMap<>();
 
         for (UploadTemplateColumnVO col : columns) {
             try {
                 Object rawValue = extractRaw(row, col);
-                Object transformed = applyTransform(rawValue, col, row, columns);
+                Object transformed = applyTransform(rawValue, col, row, columns, lookupData);
                 result.put(col.getTargetField(), transformed);
             } catch (BizException e) {
                 throw e;
@@ -64,7 +66,8 @@ public class TransformEngine {
      * 단일 컬럼에 변환 규칙을 적용.
      */
     public Object applyTransform(Object value, UploadTemplateColumnVO col,
-                                  Row row, List<UploadTemplateColumnVO> allColumns) {
+                                  Row row, List<UploadTemplateColumnVO> allColumns,
+                                  Map<String, Map<String, Object>> lookupData) {
         String rule = col.getTransformRule();
 
         // FIXED 는 원본 값 무시
@@ -88,8 +91,8 @@ public class TransformEngine {
             case "DATE"      -> applyDate(value, col);
             case "DIVIDE"    -> applyDivide(value, col);
             case "MULTIPLY"  -> applyMultiply(value, col);
-            case "LOOKUP"    -> applyLookup(value, col);
-            case "CODE_MAP"  -> applyCodeMap(value, col);
+            case "LOOKUP"    -> applyLookup(value, col, lookupData);
+            case "CODE_MAP"  -> applyCodeMap(value, col, lookupData);
             case "REPLACE"   -> applyReplace(value, col);
             case "SUBSTRING" -> applySubstring(value, col);
             case "CONCAT"    -> applyConcat(row, col);
@@ -180,9 +183,11 @@ public class TransformEngine {
         return bd.multiply(BigDecimal.valueOf(multiplier)).stripTrailingZeros();
     }
 
-    private Object applyLookup(Object value, UploadTemplateColumnVO col) {
+    private Object applyLookup(Object value, UploadTemplateColumnVO col,
+                               Map<String, Map<String, Object>> lookupData) {
         if (value == null) return null;
         Object result = lookupCache.lookup(
+                lookupData,
                 col.getLookupTable(),
                 col.getLookupSourceField(),
                 value.toString(),
@@ -193,10 +198,11 @@ public class TransformEngine {
         return result;
     }
 
-    private Object applyCodeMap(Object value, UploadTemplateColumnVO col) {
+    private Object applyCodeMap(Object value, UploadTemplateColumnVO col,
+                                Map<String, Map<String, Object>> lookupData) {
         if (value == null) return null;
         Object mapped = lookupCache.lookup(
-                "common_code", "code", value.toString(), "code_name");
+                lookupData, "common_code", "code", value.toString(), "code_name");
         return mapped != null ? mapped : (col.getDefaultValue() != null ? col.getDefaultValue() : value);
     }
 

ga-api/src/main/java/com/ga/api/service/upload/UploadService.java

@@ -6,7 +6,6 @@ import com.ga.common.exception.ErrorCode;
 import com.ga.common.file.FileService;
 import com.ga.common.util.SecurityUtil;
 import com.ga.core.mapper.upload.UploadColumnMapper;
-import com.ga.core.mapper.upload.UploadHistoryMapper;
 import com.ga.core.mapper.upload.UploadTemplateMapper;
 import com.ga.core.vo.upload.UploadHistoryVO;
 import com.ga.core.vo.upload.UploadTemplateColumnVO;
@@ -19,7 +18,6 @@ import org.apache.poi.ss.usermodel.Row;
 import org.apache.poi.ss.usermodel.Sheet;
 import org.apache.poi.ss.usermodel.Workbook;
 import org.springframework.stereotype.Service;
-import org.springframework.transaction.annotation.Transactional;
 import org.springframework.web.multipart.MultipartFile;
 import org.springframework.lang.NonNull;
 
@@ -36,6 +34,10 @@ import java.util.regex.Pattern;
  *
  * processUpload: SAX 파싱 + 변환 + 검증 + 배치 INSERT → upload_history 저장
  * preview:       첫 N행 변환 결과만 반환 (DB INSERT 없음)
+ *
+ * 트랜잭션 경계: 파일 파싱은 트랜잭션 밖. history 저장/갱신과 배치 INSERT는
+ * UploadTxHelper를 통해 REQUIRES_NEW 독립 트랜잭션으로 처리하여
+ * 롱 트랜잭션으로 인한 커넥션 풀 고갈을 방지한다.
  */
 @Slf4j
 @Service
@@ -44,11 +46,10 @@ public class UploadService {
 
     private final UploadTemplateMapper templateMapper;
     private final UploadColumnMapper   columnMapper;
-    private final UploadHistoryMapper  historyMapper;
     private final TransformEngine      transformEngine;
     private final LookupCache          lookupCache;
-    private final DynamicInsertMapper  dynamicInsertMapper;
     private final FileService          fileService;
+    private final UploadTxHelper       txHelper;
 
     /** target_table whitelist — SQL Injection 방지 */
     private static final Set<String> ALLOWED_TARGET_TABLES = Set.of(
@@ -61,7 +62,6 @@ public class UploadService {
     // 메인: 업로드 처리
     // ============================================================
 
-    @Transactional
     public UploadResultResp processUpload(String templateCode, MultipartFile file) {
         long startMs = System.currentTimeMillis();
 
@@ -74,12 +74,12 @@ public class UploadService {
 
         validateTargetTable(template.getTargetTable());
 
-        // 2. LOOKUP 캐시 사전 로드 (70만건 × DB 조회 방지)
-        lookupCache.preload(columns);
+        // 2. LOOKUP 캐시 사전 로드 (요청 범위 Map — thread-safe)
+        Map<String, Map<String, Object>> lookupData = lookupCache.preload(columns);
 
-        // 3. history 레코드 생성 (PROCESSING 상태)
+        // 3. history 레코드 생성 (PROCESSING 상태) — 독립 트랜잭션
         UploadHistoryVO history = initHistory(template, file);
-        historyMapper.insert(history);
+        txHelper.saveHistory(history);
 
         List<ExcelErrorRow> errors = new ArrayList<>();
         int successCount = 0;
@@ -92,6 +92,7 @@ public class UploadService {
 
         List<Map<String, Object>> batch = new ArrayList<>(batchSize);
 
+        // 4. 파일 파싱 — 트랜잭션 밖에서 실행
         try (InputStream is = file.getInputStream();
              Workbook wb = StreamingReader.builder()
                      .rowCacheSize(100)
@@ -118,7 +119,7 @@ public class UploadService {
                 }
 
                 try {
-                    Map<String, Object> mapped = transformEngine.transform(row, columns);
+                    Map<String, Object> mapped = transformEngine.transform(row, columns, lookupData);
                     validateRow(mapped, columns, rowNum, errors);
 
                     final int currentRow = rowNum;
@@ -126,8 +127,8 @@ public class UploadService {
                     if (!rowHasError) {
                         batch.add(mapped);
                         if (batch.size() >= batchSize) {
-                            dynamicInsertMapper.insertBatch(template.getTargetTable(), batch);
-                            successCount += batch.size();
+                            // 청크 단위 독립 트랜잭션으로 커밋
+                            successCount += txHelper.insertBatch(template.getTargetTable(), new ArrayList<>(batch));
                             batch.clear();
                             log.debug("Batch flush: {} rows processed so far", totalCount);
                         }
@@ -140,17 +141,18 @@ public class UploadService {
             }
 
             if (!batch.isEmpty()) {
-                dynamicInsertMapper.insertBatch(template.getTargetTable(), batch);
-                successCount += batch.size();
+                successCount += txHelper.insertBatch(template.getTargetTable(), new ArrayList<>(batch));
                 batch.clear();
             }
 
         } catch (BizException e) {
-            updateHistoryFail(history.getHistoryId(), e.getDisplayMessage());
+            txHelper.updateHistory(history.getHistoryId(), "FAIL", e.getDisplayMessage(),
+                    0, 0, 0, 0, null, 0);
             throw e;
         } catch (Exception e) {
             log.error("Upload processing error: templateCode={}", templateCode, e);
-            updateHistoryFail(history.getHistoryId(), e.getMessage());
+            txHelper.updateHistory(history.getHistoryId(), "FAIL", e.getMessage(),
+                    0, 0, 0, 0, null, 0);
             throw new BizException(ErrorCode.EXCEL_PARSE_FAIL, e.getMessage());
         }
 
@@ -163,7 +165,8 @@ public class UploadService {
             errorFileId = createErrorFile(errors, file.getOriginalFilename());
         }
 
-        historyMapper.updateStatus(history.getHistoryId(), status, null,
+        // 5. history 완료 갱신 — 독립 트랜잭션
+        txHelper.updateHistory(history.getHistoryId(), status, null,
                 successCount, errorCount, skipCount, totalCount, errorFileId, durationSec);
 
         return UploadResultResp.builder()
@@ -186,7 +189,7 @@ public class UploadService {
         UploadTemplateVO template = loadTemplate(templateCode);
         List<UploadTemplateColumnVO> columns = columnMapper.selectByTemplateId(template.getTemplateId());
 
-        lookupCache.preload(columns);
+        Map<String, Map<String, Object>> lookupData = lookupCache.preload(columns);
 
         List<Map<String, Object>> result = new ArrayList<>();
         int dataStartRow = template.getDataStartRow() != null ? template.getDataStartRow() : 2;
@@ -207,7 +210,7 @@ public class UploadService {
                 if ("Y".equalsIgnoreCase(template.getSkipEmptyRow()) && isEmptyRow(row)) continue;
 
                 try {
-                    result.add(transformEngine.transform(row, columns));
+                    result.add(transformEngine.transform(row, columns, lookupData));
                 } catch (Exception e) {
                     result.add(Map.of("_error", "행 " + rowNum + ": " + e.getMessage()));
                 }
@@ -337,11 +340,6 @@ public class UploadService {
         return h;
     }
 
-    private void updateHistoryFail(Long historyId, String message) {
-        historyMapper.updateStatus(historyId, "FAIL", message,
-                0, 0, 0, 0, null, 0);
-    }
-
     private void validateRow(Map<String, Object> row, List<UploadTemplateColumnVO> columns,
                               int rowNum, List<ExcelErrorRow> errors) {
         for (UploadTemplateColumnVO col : columns) {

ga-api/src/main/java/com/ga/api/service/upload/UploadTemplateService.java

@@ -0,0 +1,100 @@
+package com.ga.api.service.upload;
+
+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.upload.UploadColumnMapper;
+import com.ga.core.mapper.upload.UploadHistoryMapper;
+import com.ga.core.mapper.upload.UploadTemplateMapper;
+import com.ga.core.vo.upload.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+public class UploadTemplateService {
+
+    private final UploadTemplateMapper templateMapper;
+    private final UploadColumnMapper columnMapper;
+    private final UploadHistoryMapper historyMapper;
+
+    @Transactional(readOnly = true)
+    public PageResponse<UploadTemplateResp> list(UploadTemplateSearchParam param) {
+        param.startPage();
+        return PageResponse.of(templateMapper.selectList(param));
+    }
+
+    @Transactional(readOnly = true)
+    public UploadTemplateResp detail(Long templateId) {
+        UploadTemplateResp resp = templateMapper.selectById(templateId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        resp.setColumns(columnMapper.selectByTemplateId(templateId));
+        return resp;
+    }
+
+    @Transactional
+    public Long create(UploadTemplateSaveReq req) {
+        if (templateMapper.existsByCode(req.getTemplateCode()) > 0) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA, "이미 존재하는 템플릿 코드입니다: " + req.getTemplateCode());
+        }
+        UploadTemplateVO vo = req.toVO();
+        vo.setCreatedBy(SecurityUtil.getCurrentUserId());
+        templateMapper.insert(vo);
+        if (req.getColumns() != null && !req.getColumns().isEmpty()) {
+            columnMapper.insertBatch(vo.getTemplateId(), req.getColumns());
+        }
+        return vo.getTemplateId();
+    }
+
+    @Transactional
+    public void update(Long templateId, UploadTemplateSaveReq req) {
+        if (templateMapper.selectById(templateId) == null) {
+            throw new BizException(ErrorCode.NOT_FOUND);
+        }
+        UploadTemplateVO vo = req.toVO();
+        vo.setTemplateId(templateId);
+        vo.setUpdatedBy(SecurityUtil.getCurrentUserId());
+        templateMapper.update(vo);
+        if (req.getColumns() != null) {
+            columnMapper.deleteByTemplateId(templateId);
+            if (!req.getColumns().isEmpty()) {
+                columnMapper.insertBatch(templateId, req.getColumns());
+            }
+        }
+    }
+
+    @Transactional
+    public void delete(Long templateId) {
+        if (templateMapper.selectById(templateId) == null) {
+            throw new BizException(ErrorCode.NOT_FOUND);
+        }
+        columnMapper.deleteByTemplateId(templateId);
+        templateMapper.delete(templateId);
+    }
+
+    @Transactional(readOnly = true)
+    public List<UploadTemplateColumnVO> columns(Long templateId) {
+        return columnMapper.selectByTemplateId(templateId);
+    }
+
+    @Transactional
+    public void updateColumns(Long templateId, List<UploadTemplateColumnVO> columns) {
+        if (templateMapper.selectById(templateId) == null) {
+            throw new BizException(ErrorCode.NOT_FOUND);
+        }
+        columnMapper.deleteByTemplateId(templateId);
+        if (columns != null && !columns.isEmpty()) {
+            columnMapper.insertBatch(templateId, columns);
+        }
+    }
+
+    @Transactional(readOnly = true)
+    public PageResponse<UploadHistoryResp> history(Long templateId, UploadTemplateSearchParam param) {
+        param.startPage();
+        return PageResponse.of(historyMapper.selectByTemplate(templateId, param));
+    }
+}

ga-api/src/main/java/com/ga/api/service/upload/UploadTxHelper.java

@@ -0,0 +1,49 @@
+package com.ga.api.service.upload;
+
+import com.ga.core.mapper.upload.UploadHistoryMapper;
+import com.ga.core.vo.upload.UploadHistoryVO;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.stereotype.Component;
+import org.springframework.transaction.annotation.Propagation;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+import java.util.Map;
+
+/**
+ * UploadService의 트랜잭션 경계를 분리한 헬퍼.
+ *
+ * UploadService 내에서 self-invocation으로는 프록시가 적용되지 않으므로
+ * 별도 Bean으로 분리하여 REQUIRES_NEW 트랜잭션을 보장한다.
+ */
+@Slf4j
+@Component
+@RequiredArgsConstructor
+public class UploadTxHelper {
+
+    private final UploadHistoryMapper historyMapper;
+    private final DynamicInsertMapper dynamicInsertMapper;
+
+    /** history INSERT를 독립 트랜잭션으로 커밋 — 본 작업 실패 시에도 기록이 남는다. */
+    @Transactional(propagation = Propagation.REQUIRES_NEW)
+    public void saveHistory(UploadHistoryVO history) {
+        historyMapper.insert(history);
+    }
+
+    /** 배치 INSERT를 독립 트랜잭션으로 커밋 — 청크 단위 커밋으로 커넥션 점유 시간 단축. */
+    @Transactional(propagation = Propagation.REQUIRES_NEW)
+    public int insertBatch(String targetTable, List<Map<String, Object>> batch) {
+        dynamicInsertMapper.insertBatch(targetTable, batch);
+        return batch.size();
+    }
+
+    /** history 상태 갱신을 독립 트랜잭션으로 커밋. */
+    @Transactional(propagation = Propagation.REQUIRES_NEW)
+    public void updateHistory(Long historyId, String status, String errorMessage,
+                              int successCount, int errorCount, int skipCount,
+                              int totalCount, Long errorFileId, int durationSec) {
+        historyMapper.updateStatus(historyId, status, errorMessage,
+                successCount, errorCount, skipCount, totalCount, errorFileId, durationSec);
+    }
+}

ga-common/src/main/resources/db/migration/V23__세무처리.sql

@@ -0,0 +1,54 @@
+-- V23: 세무 처리 스키마 확장 + 세율 설정 + 공통코드
+
+-- ============================================================
+-- 1. agent 테이블 세무 컬럼 추가
+-- ============================================================
+
+ALTER TABLE agent
+    ADD COLUMN tax_type     VARCHAR(20) NOT NULL DEFAULT 'BUSINESS_INCOME',
+    ADD COLUMN business_no  VARCHAR(20),
+    ADD COLUMN vat_type     VARCHAR(20) NOT NULL DEFAULT 'NONE';
+
+ALTER TABLE agent
+    ADD CONSTRAINT chk_agent_tax_type
+        CHECK (tax_type IN ('BUSINESS_INCOME', 'OTHER_INCOME')),
+    ADD CONSTRAINT chk_agent_vat_type
+        CHECK (vat_type IN ('NONE', 'EXEMPT', 'TAXABLE'));
+
+-- ============================================================
+-- 2. payment 테이블 세무 컬럼 추가
+-- ============================================================
+
+ALTER TABLE payment
+    ADD COLUMN income_tax_amount NUMERIC(15,2) NOT NULL DEFAULT 0,
+    ADD COLUMN local_tax_amount  NUMERIC(15,2) NOT NULL DEFAULT 0,
+    ADD COLUMN vat_amount        NUMERIC(15,2) NOT NULL DEFAULT 0,
+    ADD COLUMN net_amount        NUMERIC(15,2);
+
+-- ============================================================
+-- 3. 표준 세율 system_config 추가
+-- ============================================================
+
+INSERT INTO system_config (config_key, config_value, config_group, value_type, description) VALUES
+    ('TAX_RATE_BUSINESS_INCOME', '3.3',  'TAX', 'NUMBER', '사업소득 원천징수율(%) — 2024년 기준'),
+    ('TAX_RATE_OTHER_INCOME',    '8.8',  'TAX', 'NUMBER', '기타소득 원천징수율(%) — 2024년 기준'),
+    ('TAX_RATE_LOCAL_INCOME',    '10.0', 'TAX', 'NUMBER', '지방소득세율(%) — 원천세 기준'),
+    ('TAX_RATE_VAT',             '10.0', 'TAX', 'NUMBER', '부가세율(%) — 일반과세자 적용')
+ON CONFLICT (config_key) DO NOTHING;
+
+-- ============================================================
+-- 4. 공통코드 그룹 TAX_TYPE / VAT_TYPE 추가
+-- ============================================================
+
+INSERT INTO common_code_group (group_code, group_name, description, is_system, sort_order) VALUES
+    ('TAX_TYPE', '소득세유형', 'BUSINESS_INCOME(사업소득) / OTHER_INCOME(기타소득)', 'Y', 190),
+    ('VAT_TYPE',  '부가세유형', 'NONE / EXEMPT(면세) / TAXABLE(일반과세)',            'Y', 200)
+ON CONFLICT (group_code) DO NOTHING;
+
+INSERT INTO common_code (group_code, code, code_name, code_desc, sort_order) VALUES
+    ('TAX_TYPE', 'BUSINESS_INCOME', '사업소득', '원천징수 3.3% 적용',         10),
+    ('TAX_TYPE', 'OTHER_INCOME',    '기타소득', '원천징수 8.8% 적용',         20),
+    ('VAT_TYPE',  'NONE',            '미지정',   '부가세 처리 없음',            10),
+    ('VAT_TYPE',  'EXEMPT',          '면세사업자','부가세 면세 — 계산서 발행', 20),
+    ('VAT_TYPE',  'TAXABLE',         '일반과세자','부가세 10% — 세금계산서',   30)
+ON CONFLICT (group_code, code) DO NOTHING;

ga-common/src/main/resources/db/migration/V24__공제차감.sql

@@ -0,0 +1,66 @@
+-- V24: 공제/차감 도메인 (agent_deduction, payment_deduction_detail, payment 확장, 공통코드)
+
+-- ============================================================
+-- 1. agent_deduction — 월별 차감 마스터
+-- ============================================================
+
+CREATE TABLE agent_deduction (
+    deduction_id    BIGSERIAL       PRIMARY KEY,
+    agent_id        BIGINT          NOT NULL REFERENCES agent(agent_id),
+    settle_month    CHAR(6)         NOT NULL,
+    deduction_type  VARCHAR(20)     NOT NULL,
+    amount          NUMERIC(15,2)   NOT NULL DEFAULT 0,
+    description     VARCHAR(255),
+    status          VARCHAR(20)     NOT NULL DEFAULT 'PENDING',
+    created_at      TIMESTAMP       NOT NULL DEFAULT NOW(),
+    created_by      BIGINT,
+    updated_at      TIMESTAMP,
+    updated_by      BIGINT,
+    UNIQUE (agent_id, settle_month, deduction_type)
+);
+
+CREATE INDEX idx_ad_month_agent ON agent_deduction(settle_month, agent_id);
+
+-- ============================================================
+-- 2. payment_deduction_detail — 이체 시 적용된 차감 명세
+-- ============================================================
+
+CREATE TABLE payment_deduction_detail (
+    detail_id       BIGSERIAL       PRIMARY KEY,
+    payment_id      BIGINT          NOT NULL REFERENCES payment(payment_id),
+    deduction_type  VARCHAR(20)     NOT NULL,
+    amount          NUMERIC(15,2)   NOT NULL,
+    description     VARCHAR(255),
+    applied_at      TIMESTAMP       NOT NULL DEFAULT NOW()
+);
+
+CREATE INDEX idx_pdd_payment ON payment_deduction_detail(payment_id);
+
+-- ============================================================
+-- 3. payment 테이블 차감 합계 컬럼 추가
+-- ============================================================
+
+ALTER TABLE payment
+    ADD COLUMN deduction_amount NUMERIC(15,2) NOT NULL DEFAULT 0;
+
+-- ============================================================
+-- 4. 공통코드 그룹 DEDUCTION_TYPE 추가
+-- ============================================================
+
+INSERT INTO common_code_group (group_code, group_name, description, is_system, sort_order) VALUES
+    ('DEDUCTION_TYPE',   '차감유형',   'LOAN/ADVANCE/GUARANTEE/DUES/AD/CHARGEBACK_PENDING/OTHER', 'Y', 210),
+    ('DEDUCTION_STATUS', '차감상태',   'PENDING/APPLIED/CANCELLED',                                'Y', 220)
+ON CONFLICT (group_code) DO NOTHING;
+
+INSERT INTO common_code (group_code, code, code_name, code_desc, sort_order) VALUES
+    ('DEDUCTION_TYPE', 'LOAN',               '대출잔액',       '설계사 대출 미상환 잔액',           10),
+    ('DEDUCTION_TYPE', 'ADVANCE',            '가불금',         '선지급 후 정산 차감',               20),
+    ('DEDUCTION_TYPE', 'GUARANTEE',          '신원보증보험료', '신원보증보험 납부액',               30),
+    ('DEDUCTION_TYPE', 'DUES',               '협회비',         '보험협회 등 협회비',               40),
+    ('DEDUCTION_TYPE', 'AD',                 '광고비/판촉비',  '광고 및 판촉 활동 비용',           50),
+    ('DEDUCTION_TYPE', 'CHARGEBACK_PENDING', '미회수환수금',   '환수 분할 미처리 잔액',            60),
+    ('DEDUCTION_TYPE', 'OTHER',              '기타',           '기타 차감 항목',                   70),
+    ('DEDUCTION_STATUS', 'PENDING',   '대기',   '차감 등록 후 미적용 상태',  10),
+    ('DEDUCTION_STATUS', 'APPLIED',   '적용됨', '이체 시 차감 완료',        20),
+    ('DEDUCTION_STATUS', 'CANCELLED', '취소',   '차감 취소 처리됨',         30)
+ON CONFLICT (group_code, code) DO NOTHING;

ga-common/src/main/resources/db/migration/V25__수수료명세서.sql

@@ -0,0 +1,61 @@
+-- V25: 수수료 명세서 (commission_statement, 공통코드)
+
+-- ============================================================
+-- 1. commission_statement — 명세서 발급 마스터
+--
+-- 재발급 정책: UNIQUE(agent_id, settle_month, statement_type) 유지.
+-- 재발급은 기존 row를 PUT으로 갱신(issued_at, file_path 등 업데이트)
+-- — 재발급 빈도가 낮고 명세서 이력 추적보다 최신본이 중요하기 때문.
+-- ============================================================
+
+CREATE TABLE commission_statement (
+    statement_id        BIGSERIAL       PRIMARY KEY,
+    agent_id            BIGINT          NOT NULL REFERENCES agent(agent_id),
+    settle_month        CHAR(6)         NOT NULL,
+    statement_type      VARCHAR(20)     NOT NULL,
+
+    -- 발급 시점 집계 스냅샷 (동결값)
+    gross_amount        NUMERIC(15,2)   NOT NULL,
+    income_tax_amount   NUMERIC(15,2)   NOT NULL,
+    local_tax_amount    NUMERIC(15,2)   NOT NULL,
+    vat_amount          NUMERIC(15,2)   NOT NULL DEFAULT 0,
+    deduction_amount    NUMERIC(15,2)   NOT NULL DEFAULT 0,
+    net_amount          NUMERIC(15,2)   NOT NULL,
+
+    -- 발급 정보
+    issued_at           TIMESTAMP       NOT NULL,
+    issued_by           VARCHAR(50),
+    file_path           VARCHAR(500),
+    file_format         VARCHAR(10),
+    issue_status        VARCHAR(20)     NOT NULL DEFAULT 'GENERATED',
+
+    -- 감사 4종
+    created_at          TIMESTAMP       NOT NULL DEFAULT NOW(),
+    created_by          BIGINT,
+    updated_at          TIMESTAMP,
+    updated_by          BIGINT,
+
+    UNIQUE (agent_id, settle_month, statement_type)
+);
+
+CREATE INDEX idx_cs_agent_month ON commission_statement(agent_id, settle_month, statement_type DESC);
+CREATE INDEX idx_cs_issued_at   ON commission_statement(issued_at DESC);
+
+-- ============================================================
+-- 2. 공통코드 그룹 STATEMENT_TYPE / STATEMENT_STATUS 추가
+-- ============================================================
+
+INSERT INTO common_code_group (group_code, group_name, description, is_system, sort_order) VALUES
+    ('STATEMENT_TYPE',   '명세서유형', 'MONTHLY/ANNUAL/PROOF',                  'Y', 230),
+    ('STATEMENT_STATUS', '명세서상태', 'GENERATED/SENT/DOWNLOADED/CANCELLED',   'Y', 240)
+ON CONFLICT (group_code) DO NOTHING;
+
+INSERT INTO common_code (group_code, code, code_name, code_desc, sort_order) VALUES
+    ('STATEMENT_TYPE', 'MONTHLY', '월별',     '월별 수수료 명세서',        10),
+    ('STATEMENT_TYPE', 'ANNUAL',  '연간누계', '연간 수수료 누계 명세서',   20),
+    ('STATEMENT_TYPE', 'PROOF',   '소득증빙', '소득증빙용 발급 명세서',    30),
+    ('STATEMENT_STATUS', 'GENERATED',   '생성됨',       '명세서 파일 생성 완료',     10),
+    ('STATEMENT_STATUS', 'SENT',        '발송',         '이메일 등으로 발송 완료',   20),
+    ('STATEMENT_STATUS', 'DOWNLOADED',  '다운로드됨',   '설계사 다운로드 확인',      30),
+    ('STATEMENT_STATUS', 'CANCELLED',   '취소',         '명세서 취소 처리',          40)
+ON CONFLICT (group_code, code) DO NOTHING;

ga-common/src/main/resources/db/migration/V26__규제한도마스터.sql

@@ -0,0 +1,65 @@
+-- V26: 규제 한도 마스터 + 1200%룰 기본 데이터 (보험업감독규정 2024년 기준)
+
+-- ============================================================
+-- 1. regulatory_limit — 감독규정 한도 마스터 (개정 이력 추적)
+-- ============================================================
+
+CREATE TABLE regulatory_limit (
+    limit_id            BIGSERIAL       PRIMARY KEY,
+    limit_type          VARCHAR(30)     NOT NULL,
+    product_category    VARCHAR(30),                            -- NULL = ALL 상품 적용
+    limit_value         NUMERIC(10,2)   NOT NULL,
+    unit                VARCHAR(10)     NOT NULL,               -- PERCENT / YEAR
+    effective_from      DATE            NOT NULL,
+    effective_to        DATE,                                   -- NULL = 현재 유효
+    regulation_ref      VARCHAR(100),
+    description         VARCHAR(500),
+    is_active           BOOLEAN         NOT NULL DEFAULT TRUE,
+    created_at          TIMESTAMP       NOT NULL DEFAULT NOW(),
+    created_by          BIGINT,
+    updated_at          TIMESTAMP,
+    updated_by          BIGINT
+);
+
+CREATE INDEX idx_rl_type_category ON regulatory_limit(limit_type, product_category, effective_from DESC);
+CREATE INDEX idx_rl_active        ON regulatory_limit(is_active) WHERE is_active = TRUE;
+
+-- ============================================================
+-- 2. 기본 데이터 INSERT — 2024년 한국 보험업감독규정 표준
+-- ============================================================
+
+INSERT INTO regulatory_limit
+    (limit_type, product_category, limit_value, unit, effective_from, effective_to, regulation_ref, description)
+VALUES
+    ('TOTAL_RATIO',       NULL, 1200, 'PERCENT', '2024-01-01', NULL,
+     '보험업감독규정 제5-15조의5', '총 모집수수료 한도 — 첫 1년 영업보험료의 1200% 이내'),
+
+    ('FIRST_YEAR_RATIO',  NULL,   35, 'PERCENT', '2024-01-01', NULL,
+     '보험업감독규정 제5-15조의5', '1차년도 지급 한도'),
+
+    ('INSTALLMENT_YEARS', NULL,    7, 'YEAR',    '2024-01-01', NULL,
+     '보험업감독규정 제5-15조의5', '분급 연한');
+
+-- ============================================================
+-- 3. 공통코드 그룹
+-- ============================================================
+
+INSERT INTO common_code_group (group_code, group_name, description, is_system, sort_order) VALUES
+    ('LIMIT_TYPE',        '한도유형',     'TOTAL_RATIO/FIRST_YEAR_RATIO/INSTALLMENT_YEARS', 'Y', 250),
+    ('LIMIT_UNIT',        '한도단위',     'PERCENT/YEAR',                                   'Y', 260),
+    ('PRODUCT_CATEGORY',  '상품카테고리', 'ALL/LIFE/ANNUITY/SAVINGS/EXCLUDED_AUTO/EXCLUDED_HEALTH', 'Y', 270)
+ON CONFLICT (group_code) DO NOTHING;
+
+INSERT INTO common_code (group_code, code, code_name, code_desc, sort_order) VALUES
+    ('LIMIT_TYPE', 'TOTAL_RATIO',       '총한도비율',   '총 모집수수료 한도율 (1200%)',     10),
+    ('LIMIT_TYPE', 'FIRST_YEAR_RATIO',  '1차년도한도',  '1차년도 지급 한도율 (35%)',        20),
+    ('LIMIT_TYPE', 'INSTALLMENT_YEARS', '분급연한',     '수수료 분급 기간 (7년)',            30),
+    ('LIMIT_UNIT', 'PERCENT', '퍼센트', '%',   10),
+    ('LIMIT_UNIT', 'YEAR',    '년',     '연도', 20),
+    ('PRODUCT_CATEGORY', 'ALL',             '전체',         '모든 상품 공통 적용',           10),
+    ('PRODUCT_CATEGORY', 'LIFE',            '종신',         '종신보험',                      20),
+    ('PRODUCT_CATEGORY', 'ANNUITY',         '연금',         '연금보험',                      30),
+    ('PRODUCT_CATEGORY', 'SAVINGS',         '저축',         '저축보험',                      40),
+    ('PRODUCT_CATEGORY', 'EXCLUDED_AUTO',   '자동차제외',   '1200%룰 적용 제외 — 자동차보험', 50),
+    ('PRODUCT_CATEGORY', 'EXCLUDED_HEALTH', '실손제외',     '1200%룰 적용 제외 — 실손의료비', 60)
+ON CONFLICT (group_code, code) DO NOTHING;

ga-common/src/main/resources/db/migration/V27__분급계획.sql

@@ -0,0 +1,77 @@
+-- V27: 분급 계획 (installment_ratio, installment_plan, 공통코드)
+
+-- ============================================================
+-- 1. installment_ratio — 분급 비율 마스터 (개정 이력 추적)
+-- ============================================================
+
+CREATE TABLE installment_ratio (
+    ratio_id            BIGSERIAL       PRIMARY KEY,
+    product_category    VARCHAR(30),                            -- NULL = ALL 상품
+    plan_year           INT             NOT NULL,               -- 1~7
+    ratio_percent       NUMERIC(5,2)    NOT NULL,
+    effective_from      DATE            NOT NULL,
+    effective_to        DATE,                                   -- NULL = 현재 유효
+    is_active           BOOLEAN         NOT NULL DEFAULT TRUE,
+    created_at          TIMESTAMP       NOT NULL DEFAULT NOW(),
+    created_by          BIGINT,
+    updated_at          TIMESTAMP,
+    updated_by          BIGINT,
+    UNIQUE (product_category, plan_year, effective_from)
+);
+
+CREATE INDEX idx_ir_category_year ON installment_ratio(product_category, plan_year, effective_from DESC);
+
+-- ============================================================
+-- 2. installment_plan — 계약별 분급 계획
+-- ============================================================
+
+CREATE TABLE installment_plan (
+    plan_id             BIGSERIAL       PRIMARY KEY,
+    contract_id         BIGINT          NOT NULL REFERENCES contract(contract_id),
+    plan_year           INT             NOT NULL,               -- 1~7
+    plan_month          INT             NOT NULL,               -- 1~12
+    settle_month        CHAR(6),                                -- YYYYMM, 지급 예정월
+    expected_amount     NUMERIC(15,2)   NOT NULL,
+    paid_amount         NUMERIC(15,2)   NOT NULL DEFAULT 0,
+    paid_at             TIMESTAMP,
+    payment_id          BIGINT          REFERENCES payment(payment_id),
+    status              VARCHAR(20)     NOT NULL DEFAULT 'SCHEDULED',
+    created_at          TIMESTAMP       NOT NULL DEFAULT NOW(),
+    created_by          BIGINT,
+    updated_at          TIMESTAMP,
+    updated_by          BIGINT,
+    UNIQUE (contract_id, plan_year, plan_month)
+);
+
+CREATE INDEX idx_ip_contract    ON installment_plan(contract_id, plan_year, plan_month);
+CREATE INDEX idx_ip_settle      ON installment_plan(settle_month, status);
+CREATE INDEX idx_ip_payment     ON installment_plan(payment_id);
+
+-- ============================================================
+-- 3. 기본 분급 비율 데이터 (2024-01-01, NULL=ALL 상품)
+-- ============================================================
+
+INSERT INTO installment_ratio (product_category, plan_year, ratio_percent, effective_from) VALUES
+    (NULL, 1, 35, '2024-01-01'),
+    (NULL, 2, 25, '2024-01-01'),
+    (NULL, 3, 15, '2024-01-01'),
+    (NULL, 4, 10, '2024-01-01'),
+    (NULL, 5,  7, '2024-01-01'),
+    (NULL, 6,  5, '2024-01-01'),
+    (NULL, 7,  3, '2024-01-01')
+ON CONFLICT (product_category, plan_year, effective_from) DO NOTHING;
+
+-- ============================================================
+-- 4. 공통코드 INSTALLMENT_STATUS
+-- ============================================================
+
+INSERT INTO common_code_group (group_code, group_name, description, is_system, sort_order) VALUES
+    ('INSTALLMENT_STATUS', '분급상태', 'SCHEDULED/PAID/DEFERRED/CANCELLED', 'Y', 280)
+ON CONFLICT (group_code) DO NOTHING;
+
+INSERT INTO common_code (group_code, code, code_name, code_desc, sort_order) VALUES
+    ('INSTALLMENT_STATUS', 'SCHEDULED',  '지급예정', '분급 지급 예정 상태',         10),
+    ('INSTALLMENT_STATUS', 'PAID',       '지급완료', '분급 지급 완료',               20),
+    ('INSTALLMENT_STATUS', 'DEFERRED',   '이월',     '당월 미지급 — 다음 월로 이월', 30),
+    ('INSTALLMENT_STATUS', 'CANCELLED',  '취소',     '분급 계획 취소',               40)
+ON CONFLICT (group_code, code) DO NOTHING;

ga-common/src/main/resources/db/migration/V28__차등환수룰.sql

@@ -0,0 +1,38 @@
+-- V28: 차등 환수 룰 (chargeback_grade — 해약 경과월별 단계별 환수 비율)
+-- 기존 chargeback_rule(V3)은 계약별 일반 룰 — 본 테이블은 해약 시점별 차등 비율 마스터
+
+-- ============================================================
+-- 1. chargeback_grade — 해약 경과월별 환수 비율 마스터
+-- ============================================================
+
+CREATE TABLE chargeback_grade (
+    grade_id            BIGSERIAL       PRIMARY KEY,
+    product_category    VARCHAR(30),                            -- NULL = ALL 상품
+    months_from         INT             NOT NULL,               -- 해약 경과월 시작 (이상)
+    months_to           INT,                                    -- 해약 경과월 종료 (이하), NULL = 무한대
+    chargeback_percent  NUMERIC(5,2)    NOT NULL,               -- 환수율 %
+    effective_from      DATE            NOT NULL,
+    effective_to        DATE,                                   -- NULL = 현재 유효
+    is_active           BOOLEAN         NOT NULL DEFAULT TRUE,
+    created_at          TIMESTAMP       NOT NULL DEFAULT NOW(),
+    created_by          BIGINT,
+    updated_at          TIMESTAMP,
+    updated_by          BIGINT,
+    CHECK (months_from >= 0 AND (months_to IS NULL OR months_to >= months_from))
+);
+
+CREATE INDEX idx_cbg_category_months ON chargeback_grade(product_category, months_from, effective_from DESC);
+
+-- ============================================================
+-- 2. 기본 데이터 (2024-01-01, NULL=ALL 상품, 표준 차등 환수 룰)
+-- ============================================================
+
+INSERT INTO chargeback_grade
+    (product_category, months_from, months_to, chargeback_percent, effective_from)
+VALUES
+    (NULL,  1, 12,   100, '2024-01-01'),   -- 1~12개월: 전액 환수
+    (NULL, 13, 24,    50, '2024-01-01'),   -- 13~24개월: 50%
+    (NULL, 25, 36,    25, '2024-01-01'),   -- 25~36개월: 25%
+    (NULL, 37, 84,    10, '2024-01-01'),   -- 37~84개월: 10%
+    (NULL, 85, NULL,   0, '2024-01-01')    -- 85개월 이상: 환수 없음
+ON CONFLICT DO NOTHING;

ga-core/src/main/java/com/ga/core/mapper/chargeback/ChargebackGradeMapper.java

@@ -0,0 +1,37 @@
+package com.ga.core.mapper.chargeback;
+
+import com.ga.core.vo.chargeback.ChargebackGradeResp;
+import com.ga.core.vo.chargeback.ChargebackGradeSearchParam;
+import com.ga.core.vo.chargeback.ChargebackGradeVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface ChargebackGradeMapper {
+
+    List<ChargebackGradeResp> selectList(ChargebackGradeSearchParam param);
+
+    ChargebackGradeResp selectDetailById(@Param("gradeId") Long gradeId);
+
+    ChargebackGradeVO selectById(@Param("gradeId") Long gradeId);
+
+    /** 해약 경과월에 적용되는 환수 비율 구간 1건 조회 (차등 환수 계산 핵심) */
+    ChargebackGradeVO selectByMonths(@Param("productCategory") String productCategory,
+                                     @Param("monthsElapsed") Integer monthsElapsed,
+                                     @Param("baseDate") String baseDate);
+
+    /** 특정 시점 활성 전체 구간 조회 (months_from ASC) */
+    List<ChargebackGradeVO> selectAll(@Param("baseDate") String baseDate);
+
+    /** 카테고리별 활성 구간 조회 */
+    List<ChargebackGradeVO> selectByCategory(@Param("productCategory") String productCategory,
+                                              @Param("baseDate") String baseDate);
+
+    int insert(ChargebackGradeVO vo);
+
+    int update(ChargebackGradeVO vo);
+
+    int updateStatus(@Param("gradeId") Long gradeId, @Param("isActive") Boolean isActive);
+}

ga-core/src/main/java/com/ga/core/mapper/installment/InstallmentPlanMapper.java

@@ -0,0 +1,34 @@
+package com.ga.core.mapper.installment;
+
+import com.ga.core.vo.installment.InstallmentPlanResp;
+import com.ga.core.vo.installment.InstallmentPlanSearchParam;
+import com.ga.core.vo.installment.InstallmentPlanVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface InstallmentPlanMapper {
+
+    List<InstallmentPlanResp> selectList(InstallmentPlanSearchParam param);
+
+    InstallmentPlanResp selectDetailById(@Param("planId") Long planId);
+
+    InstallmentPlanVO selectById(@Param("planId") Long planId);
+
+    /** 계약의 전체 분급 계획 조회 (계약 상세 화면용) */
+    List<InstallmentPlanVO> selectByContract(@Param("contractId") Long contractId);
+
+    /** 정산월의 SCHEDULED 분급 계획 조회 (배치 지급 처리용) */
+    List<InstallmentPlanVO> selectScheduledByMonth(@Param("settleMonth") String settleMonth);
+
+    int insert(InstallmentPlanVO vo);
+
+    /** 7년치 분급 계획 일괄 생성 */
+    int insertBatch(@Param("list") List<InstallmentPlanVO> list);
+
+    int update(InstallmentPlanVO vo);
+
+    int updateStatus(@Param("planId") Long planId, @Param("status") String status);
+}

ga-core/src/main/java/com/ga/core/mapper/installment/InstallmentRatioMapper.java

@@ -0,0 +1,32 @@
+package com.ga.core.mapper.installment;
+
+import com.ga.core.vo.installment.InstallmentRatioResp;
+import com.ga.core.vo.installment.InstallmentRatioSearchParam;
+import com.ga.core.vo.installment.InstallmentRatioVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface InstallmentRatioMapper {
+
+    List<InstallmentRatioResp> selectList(InstallmentRatioSearchParam param);
+
+    InstallmentRatioResp selectDetailById(@Param("ratioId") Long ratioId);
+
+    InstallmentRatioVO selectById(@Param("ratioId") Long ratioId);
+
+    /** 특정 날짜에 유효한 분급 비율 1건 (planYear + productCategory 조합) */
+    InstallmentRatioVO selectActive(@Param("productCategory") String productCategory,
+                                    @Param("planYear") Integer planYear,
+                                    @Param("baseDate") String baseDate);
+
+    /** 특정 날짜에 유효한 1~7년 차 전체 비율 조회 (분급 계획 일괄 생성 시 사용) */
+    List<InstallmentRatioVO> selectAllActiveRatios(@Param("productCategory") String productCategory,
+                                                   @Param("baseDate") String baseDate);
+
+    int insert(InstallmentRatioVO vo);
+
+    int update(InstallmentRatioVO vo);
+}

ga-core/src/main/java/com/ga/core/mapper/ledger/MaintainLedgerMapper.java

@@ -26,4 +26,7 @@ public interface MaintainLedgerMapper {
     BigDecimal sumByMonth(@Param("settleMonth") String settleMonth);
     BigDecimal sumByAgentMonth(@Param("agentId") Long agentId,
                                @Param("settleMonth") String settleMonth);
+
+    /** 계약별 유지 원장 수수료 합산 (1200%룰 누적 검증용) */
+    BigDecimal sumByContract(@Param("contractId") Long contractId);
 }

ga-core/src/main/java/com/ga/core/mapper/ledger/RecruitLedgerMapper.java

@@ -30,4 +30,10 @@ public interface RecruitLedgerMapper {
     /** 정산월 + 설계사 합계 */
     BigDecimal sumByAgentMonth(@Param("agentId") Long agentId,
                                @Param("settleMonth") String settleMonth);
+
+    /** 계약별 신계약 원장 수수료 합산 (1200%룰 누적 검증용) */
+    BigDecimal sumByContract(@Param("contractId") Long contractId);
+
+    /** 계약별 1차년도 수수료 합산 (1차년도 한도 검증용) */
+    BigDecimal sumFirstYearByContract(@Param("contractId") Long contractId);
 }

ga-core/src/main/java/com/ga/core/mapper/org/AgentMapper.java

@@ -1,6 +1,7 @@
 package com.ga.core.mapper.org;
 
 import com.ga.core.vo.org.AgentExcelVO;
+import com.ga.core.vo.org.AgentOrgHistoryResp;
 import com.ga.core.vo.org.AgentOrgHistoryVO;
 import com.ga.core.vo.org.AgentResp;
 import com.ga.core.vo.org.AgentSearchParam;
@@ -28,5 +29,6 @@ public interface AgentMapper {
 
     /** 이력 */
     List<AgentOrgHistoryVO> selectHistory(@Param("agentId") Long agentId);
+    List<AgentOrgHistoryResp> selectHistoryResp(@Param("agentId") Long agentId);
     int insertHistory(AgentOrgHistoryVO vo);
 }

ga-core/src/main/java/com/ga/core/mapper/regulatory/RegulatoryLimitMapper.java

@@ -0,0 +1,34 @@
+package com.ga.core.mapper.regulatory;
+
+import com.ga.core.vo.regulatory.RegulatoryLimitResp;
+import com.ga.core.vo.regulatory.RegulatoryLimitSearchParam;
+import com.ga.core.vo.regulatory.RegulatoryLimitVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface RegulatoryLimitMapper {
+
+    List<RegulatoryLimitResp> selectList(RegulatoryLimitSearchParam param);
+
+    RegulatoryLimitResp selectDetailById(@Param("limitId") Long limitId);
+
+    RegulatoryLimitVO selectById(@Param("limitId") Long limitId);
+
+    /** 특정 날짜에 유효한 한도 1건 조회 (limitType + productCategory 조합) */
+    RegulatoryLimitVO selectActiveByType(@Param("limitType") String limitType,
+                                         @Param("productCategory") String productCategory,
+                                         @Param("baseDate") String baseDate);
+
+    /** 특정 날짜에 유효한 모든 활성 한도 조회 (배치/검증용) */
+    List<RegulatoryLimitVO> selectAllActive(@Param("baseDate") String baseDate);
+
+    int insert(RegulatoryLimitVO vo);
+
+    int update(RegulatoryLimitVO vo);
+
+    /** is_active 플래그 변경 */
+    int updateStatus(@Param("limitId") Long limitId, @Param("isActive") Boolean isActive);
+}

ga-core/src/main/java/com/ga/core/mapper/settle/AgentDeductionMapper.java

@@ -0,0 +1,41 @@
+package com.ga.core.mapper.settle;
+
+import com.ga.core.vo.settle.AgentDeductionResp;
+import com.ga.core.vo.settle.AgentDeductionSearchParam;
+import com.ga.core.vo.settle.AgentDeductionVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Mapper
+public interface AgentDeductionMapper {
+    List<AgentDeductionResp> selectList(AgentDeductionSearchParam param);
+    AgentDeductionResp selectDetailById(@Param("deductionId") Long deductionId);
+    AgentDeductionVO selectById(@Param("deductionId") Long deductionId);
+
+    int insert(AgentDeductionVO vo);
+    int update(AgentDeductionVO vo);
+    int updateStatus(@Param("deductionId") Long deductionId, @Param("status") String status);
+
+    /** 정산월 + 설계사의 PENDING 차감 합계 */
+    BigDecimal sumPendingByAgent(@Param("agentId") Long agentId,
+                                 @Param("settleMonth") String settleMonth);
+
+    /** 정산월 전체 PENDING 목록 (배치용) */
+    List<AgentDeductionVO> selectPendingByMonth(@Param("settleMonth") String settleMonth);
+
+    /** 설계사의 PENDING 목록 (단건 차감 적용용) */
+    List<AgentDeductionVO> selectPendingByAgent(@Param("agentId") Long agentId,
+                                                @Param("settleMonth") String settleMonth);
+
+    /** 일괄 상태 전이 */
+    int updateStatusBatch(@Param("deductionIds") List<Long> deductionIds,
+                          @Param("status") String status);
+
+    /** 중복 검증 */
+    int countByAgentMonthType(@Param("agentId") Long agentId,
+                              @Param("settleMonth") String settleMonth,
+                              @Param("deductionType") String deductionType);
+}

ga-core/src/main/java/com/ga/core/mapper/settle/CommissionStatementMapper.java

@@ -0,0 +1,30 @@
+package com.ga.core.mapper.settle;
+
+import com.ga.core.vo.settle.CommissionStatementResp;
+import com.ga.core.vo.settle.CommissionStatementSearchParam;
+import com.ga.core.vo.settle.CommissionStatementVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface CommissionStatementMapper {
+
+    List<CommissionStatementResp> selectList(CommissionStatementSearchParam param);
+
+    CommissionStatementResp selectDetailById(@Param("statementId") Long statementId);
+
+    CommissionStatementVO selectById(@Param("statementId") Long statementId);
+
+    /** UNIQUE(agent_id, settle_month, statement_type) 조회 — 재발급 판단용 */
+    CommissionStatementVO selectByAgentMonth(@Param("agentId") Long agentId,
+                                             @Param("settleMonth") String settleMonth,
+                                             @Param("statementType") String statementType);
+
+    int insert(CommissionStatementVO vo);
+
+    int update(CommissionStatementVO vo);
+
+    int updateStatus(@Param("statementId") Long statementId, @Param("issueStatus") String issueStatus);
+}

ga-core/src/main/java/com/ga/core/mapper/settle/PaymentDeductionDetailMapper.java

@@ -0,0 +1,14 @@
+package com.ga.core.mapper.settle;
+
+import com.ga.core.vo.settle.PaymentDeductionDetailVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface PaymentDeductionDetailMapper {
+    List<PaymentDeductionDetailVO> selectByPaymentId(@Param("paymentId") Long paymentId);
+    int insert(PaymentDeductionDetailVO vo);
+    int insertBatch(@Param("list") List<PaymentDeductionDetailVO> list);
+}

ga-core/src/main/java/com/ga/core/mapper/settle/PaymentMapper.java

@@ -6,6 +6,7 @@ import com.ga.core.vo.settle.SettleSearchParam;
 import org.apache.ibatis.annotations.Mapper;
 import org.apache.ibatis.annotations.Param;
 
+import java.math.BigDecimal;
 import java.util.List;
 
 @Mapper
@@ -19,7 +20,20 @@ public interface PaymentMapper {
                      @Param("failReason") String failReason);
     int updateTransferFile(@Param("paymentIds") List<Long> paymentIds,
                            @Param("transferFileId") Long transferFileId);
+    int updateTaxes(@Param("paymentId") Long paymentId,
+                    @Param("incomeTaxAmount") BigDecimal incomeTaxAmount,
+                    @Param("localTaxAmount") BigDecimal localTaxAmount,
+                    @Param("vatAmount") BigDecimal vatAmount,
+                    @Param("netAmount") BigDecimal netAmount);
+    int updateTaxesBatch(@Param("list") List<PaymentVO> list);
+
+    int updateDeduction(@Param("paymentId") Long paymentId,
+                        @Param("deductionAmount") BigDecimal deductionAmount,
+                        @Param("netAmount") BigDecimal netAmount);
 
     List<PaymentVO> selectPendingByMonthAndBank(@Param("settleMonth") String settleMonth,
                                                 @Param("bankCode") String bankCode);
+    List<PaymentVO> selectBySettleMonth(@Param("settleMonth") String settleMonth);
+    List<PaymentVO> selectByAgentAndMonth(@Param("agentId") Long agentId,
+                                          @Param("settleMonth") String settleMonth);
 }

ga-core/src/main/java/com/ga/core/mapstruct/ContractMapStruct.java

@@ -0,0 +1,27 @@
+package com.ga.core.mapstruct;
+
+import com.ga.core.vo.product.ContractSaveReq;
+import com.ga.core.vo.product.ContractVO;
+import org.mapstruct.Mapper;
+import org.mapstruct.Mapping;
+import org.mapstruct.MappingTarget;
+
+@Mapper(componentModel = "spring")
+public interface ContractMapStruct {
+
+    @Mapping(target = "contractId",  ignore = true)
+    @Mapping(target = "status",      ignore = true)
+    @Mapping(target = "lapseDate",   ignore = true)
+    @Mapping(target = "revivalDate", ignore = true)
+    @Mapping(target = "createdAt",   ignore = true)
+    @Mapping(target = "updatedAt",   ignore = true)
+    ContractVO toVO(ContractSaveReq req);
+
+    @Mapping(target = "contractId",  ignore = true)
+    @Mapping(target = "status",      ignore = true)
+    @Mapping(target = "lapseDate",   ignore = true)
+    @Mapping(target = "revivalDate", ignore = true)
+    @Mapping(target = "createdAt",   ignore = true)
+    @Mapping(target = "updatedAt",   ignore = true)
+    void updateVO(ContractSaveReq req, @MappingTarget ContractVO vo);
+}

ga-core/src/main/java/com/ga/core/mapstruct/ExceptionLedgerMapStruct.java

@@ -0,0 +1,24 @@
+package com.ga.core.mapstruct;
+
+import com.ga.core.vo.ledger.ExceptionLedgerSaveReq;
+import com.ga.core.vo.ledger.ExceptionLedgerVO;
+import org.mapstruct.Mapper;
+import org.mapstruct.Mapping;
+
+@Mapper(componentModel = "spring")
+public interface ExceptionLedgerMapStruct {
+
+    @Mapping(target = "ledgerId",        ignore = true)
+    @Mapping(target = "contractId",      ignore = true)
+    @Mapping(target = "commissionYear",  ignore = true)
+    @Mapping(target = "taxAmount",       ignore = true)
+    @Mapping(target = "approveStatus",   ignore = true)
+    @Mapping(target = "approverId",      ignore = true)
+    @Mapping(target = "approveDate",     ignore = true)
+    @Mapping(target = "recurringLeft",   ignore = true)
+    @Mapping(target = "status",          ignore = true)
+    @Mapping(target = "version",         ignore = true)
+    @Mapping(target = "createdAt",       ignore = true)
+    @Mapping(target = "updatedAt",       ignore = true)
+    ExceptionLedgerVO toVO(ExceptionLedgerSaveReq req);
+}

ga-core/src/main/java/com/ga/core/mapstruct/UserMapStruct.java

@@ -0,0 +1,34 @@
+package com.ga.core.mapstruct;
+
+import com.ga.core.vo.user.UserSaveReq;
+import com.ga.core.vo.user.UserVO;
+import org.mapstruct.Mapper;
+import org.mapstruct.Mapping;
+import org.mapstruct.MappingTarget;
+
+@Mapper(componentModel = "spring")
+public interface UserMapStruct {
+
+    @Mapping(target = "userId",       ignore = true)
+    @Mapping(target = "password",     ignore = true)
+    @Mapping(target = "failCount",    ignore = true)
+    @Mapping(target = "lastLoginAt",  ignore = true)
+    @Mapping(target = "pwdChangedAt", ignore = true)
+    @Mapping(target = "createdAt",    ignore = true)
+    @Mapping(target = "createdBy",    ignore = true)
+    @Mapping(target = "updatedAt",    ignore = true)
+    @Mapping(target = "updatedBy",    ignore = true)
+    UserVO toVO(UserSaveReq req);
+
+    @Mapping(target = "userId",       ignore = true)
+    @Mapping(target = "loginId",      ignore = true)
+    @Mapping(target = "password",     ignore = true)
+    @Mapping(target = "failCount",    ignore = true)
+    @Mapping(target = "lastLoginAt",  ignore = true)
+    @Mapping(target = "pwdChangedAt", ignore = true)
+    @Mapping(target = "createdAt",    ignore = true)
+    @Mapping(target = "createdBy",    ignore = true)
+    @Mapping(target = "updatedAt",    ignore = true)
+    @Mapping(target = "updatedBy",    ignore = true)
+    void updateVO(UserSaveReq req, @MappingTarget UserVO vo);
+}

ga-core/src/main/java/com/ga/core/vo/chargeback/ChargebackGradeResp.java

@@ -0,0 +1,20 @@
+package com.ga.core.vo.chargeback;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+public class ChargebackGradeResp {
+    private Long gradeId;
+    private String productCategory;
+    private String productCategoryName;
+    private Integer monthsFrom;
+    private Integer monthsTo;
+    private String monthsRange;         // "1~12개월", "85개월 이상" 형태 표시용
+    private BigDecimal chargebackPercent;
+    private LocalDate effectiveFrom;
+    private LocalDate effectiveTo;
+    private Boolean isActive;
+}

ga-core/src/main/java/com/ga/core/vo/chargeback/ChargebackGradeSaveReq.java

@@ -0,0 +1,30 @@
+package com.ga.core.vo.chargeback;
+
+import jakarta.validation.constraints.Min;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Positive;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+public class ChargebackGradeSaveReq {
+
+    private String productCategory;   // NULL = 전체 상품
+
+    @NotNull(message = "경과월 시작은 필수입니다")
+    @Min(value = 0, message = "경과월 시작은 0 이상이어야 합니다")
+    private Integer monthsFrom;
+
+    private Integer monthsTo;         // NULL = 무한대
+
+    @NotNull(message = "환수율은 필수입니다")
+    @Min(value = 0, message = "환수율은 0 이상이어야 합니다")
+    private BigDecimal chargebackPercent;
+
+    @NotNull(message = "적용 시작일은 필수입니다")
+    private LocalDate effectiveFrom;
+
+    private LocalDate effectiveTo;
+}

ga-core/src/main/java/com/ga/core/vo/chargeback/ChargebackGradeSearchParam.java

@@ -0,0 +1,13 @@
+package com.ga.core.vo.chargeback;
+
+import com.ga.common.model.SearchParam;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+@Data
+@EqualsAndHashCode(callSuper = true)
+public class ChargebackGradeSearchParam extends SearchParam {
+    private String productCategory;
+    private Integer monthsElapsed;    // 해당 경과월에 해당하는 구간 필터
+    private String effectiveDate;     // YYYY-MM-DD — 해당 날짜 유효 구간 필터
+}

ga-core/src/main/java/com/ga/core/vo/chargeback/ChargebackGradeVO.java

@@ -0,0 +1,24 @@
+package com.ga.core.vo.chargeback;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+
+@Data
+public class ChargebackGradeVO {
+    private Long gradeId;
+    private String productCategory;    // NULL = ALL 상품
+    private Integer monthsFrom;        // 해약 경과월 시작 (이상)
+    private Integer monthsTo;          // 해약 경과월 종료 (이하), NULL = 무한대
+    private BigDecimal chargebackPercent;
+    private LocalDate effectiveFrom;
+    private LocalDate effectiveTo;     // NULL = 현재 유효
+    private Boolean isActive;
+
+    private LocalDateTime createdAt;
+    private Long createdBy;
+    private LocalDateTime updatedAt;
+    private Long updatedBy;
+}

ga-core/src/main/java/com/ga/core/vo/installment/InstallmentPlanResp.java

@@ -0,0 +1,25 @@
+package com.ga.core.vo.installment;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+@Data
+public class InstallmentPlanResp {
+    private Long planId;
+    private Long contractId;
+    private String policyNo;
+    private String productName;
+    private Long agentId;
+    private String agentName;
+    private Integer planYear;
+    private Integer planMonth;
+    private String settleMonth;
+    private BigDecimal expectedAmount;
+    private BigDecimal paidAmount;
+    private LocalDateTime paidAt;
+    private Long paymentId;
+    private String status;
+    private String statusName;
+}

ga-core/src/main/java/com/ga/core/vo/installment/InstallmentPlanSearchParam.java

@@ -0,0 +1,14 @@
+package com.ga.core.vo.installment;
+
+import com.ga.common.model.SearchParam;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+@Data
+@EqualsAndHashCode(callSuper = true)
+public class InstallmentPlanSearchParam extends SearchParam {
+    private Long contractId;
+    private String settleMonth;
+    private String status;
+    private Integer planYear;
+}

ga-core/src/main/java/com/ga/core/vo/installment/InstallmentPlanVO.java

@@ -0,0 +1,25 @@
+package com.ga.core.vo.installment;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+@Data
+public class InstallmentPlanVO {
+    private Long planId;
+    private Long contractId;
+    private Integer planYear;        // 1~7
+    private Integer planMonth;       // 1~12
+    private String settleMonth;      // YYYYMM
+    private BigDecimal expectedAmount;
+    private BigDecimal paidAmount;
+    private LocalDateTime paidAt;
+    private Long paymentId;
+    private String status;
+
+    private LocalDateTime createdAt;
+    private Long createdBy;
+    private LocalDateTime updatedAt;
+    private Long updatedBy;
+}

ga-core/src/main/java/com/ga/core/vo/installment/InstallmentRatioResp.java

@@ -0,0 +1,18 @@
+package com.ga.core.vo.installment;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+public class InstallmentRatioResp {
+    private Long ratioId;
+    private String productCategory;
+    private String productCategoryName;
+    private Integer planYear;
+    private BigDecimal ratioPercent;
+    private LocalDate effectiveFrom;
+    private LocalDate effectiveTo;
+    private Boolean isActive;
+}

ga-core/src/main/java/com/ga/core/vo/installment/InstallmentRatioSaveReq.java

@@ -0,0 +1,30 @@
+package com.ga.core.vo.installment;
+
+import jakarta.validation.constraints.Max;
+import jakarta.validation.constraints.Min;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Positive;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+public class InstallmentRatioSaveReq {
+
+    private String productCategory;   // NULL = 전체 상품
+
+    @NotNull(message = "분급 연차는 필수입니다")
+    @Min(value = 1, message = "분급 연차는 1 이상이어야 합니다")
+    @Max(value = 7, message = "분급 연차는 7 이하여야 합니다")
+    private Integer planYear;
+
+    @NotNull(message = "비율은 필수입니다")
+    @Positive(message = "비율은 양수여야 합니다")
+    private BigDecimal ratioPercent;
+
+    @NotNull(message = "적용 시작일은 필수입니다")
+    private LocalDate effectiveFrom;
+
+    private LocalDate effectiveTo;
+}

ga-core/src/main/java/com/ga/core/vo/installment/InstallmentRatioSearchParam.java

@@ -0,0 +1,13 @@
+package com.ga.core.vo.installment;
+
+import com.ga.common.model.SearchParam;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+@Data
+@EqualsAndHashCode(callSuper = true)
+public class InstallmentRatioSearchParam extends SearchParam {
+    private String productCategory;
+    private Integer planYear;
+    private String effectiveDate;   // YYYY-MM-DD — 해당 날짜 유효 비율 필터
+}