P2-15~18, P5-04~11, CT-05~06 웹 미구현 기능 전체 구현

P2-15: 지정판매소 다조건 조회 (이름/구군/상태 필터)
P2-17: 지정판매소 지도 표시 (Kakao Maps)
P2-18: 지정판매소 현황 (연도별 신규/취소 통계)
P5-04: 년 판매 현황 (월별 피벗 테이블)
P5-05: 지정판매소별 판매현황 (판매소별 수량/금액)
P5-06: 홈택스 세금계산서 엑셀 내보내기
P5-08: 반품/파기 현황 (기간별 조회)
P5-10: LOT 수불 조회 (LOT 번호 검색)
P5-11: 기타 입출고 (등록 + 재고 연동)
CT-05: CRUD 로깅 (activity_log 테이블 + audit_helper)
CT-06: 대시보드 실 데이터 (발주/판매/재고/불출 통계)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

app/Config/Routes.php

@@ -163,6 +163,13 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($routes): vo
     $routes->get('reports/daily-summary', 'Admin\SalesReport::dailySummary');
     $routes->get('reports/period-sales', 'Admin\SalesReport::periodSales');
     $routes->get('reports/supply-demand', 'Admin\SalesReport::supplyDemand');
+    $routes->get('reports/yearly-sales', 'Admin\SalesReport::yearlySales');
+    $routes->get('reports/shop-sales', 'Admin\SalesReport::shopSales');
+    $routes->get('reports/hometax-export', 'Admin\SalesReport::hometaxExport');
+    $routes->get('reports/returns', 'Admin\SalesReport::returns');
+    $routes->get('reports/lot-flow', 'Admin\SalesReport::lotFlow');
+    $routes->get('reports/misc-flow', 'Admin\SalesReport::miscFlow');
+    $routes->post('reports/misc-flow', 'Admin\SalesReport::miscFlowStore');
 
     // 판매 대행소 관리 (P2-07/08)
     $routes->get('sales-agencies', 'Admin\SalesAgency::index');
@@ -197,6 +204,8 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($routes): vo
     $routes->post('free-recipients/delete/(:num)', 'Admin\FreeRecipient::delete/$1');
 
     $routes->get('designated-shops/export', 'Admin\DesignatedShop::export');
+    $routes->get('designated-shops/map', 'Admin\DesignatedShop::map');
+    $routes->get('designated-shops/status', 'Admin\DesignatedShop::status');
     $routes->get('designated-shops', 'Admin\DesignatedShop::index');
     $routes->get('designated-shops/create', 'Admin\DesignatedShop::create');
     $routes->post('designated-shops/store', 'Admin\DesignatedShop::store');

app/Controllers/Admin/BagIssue.php

@@ -78,7 +78,7 @@ class BagIssue extends BaseController
         $db = \Config\Database::connect();
         $db->transStart();
 
-        $this->issueModel->insert([
+        $issueData = [
             'bi2_lg_idx'     => $lgIdx,
             'bi2_year'       => (int) $this->request->getPost('bi2_year'),
             'bi2_quarter'    => (int) $this->request->getPost('bi2_quarter'),
@@ -91,7 +91,13 @@ class BagIssue extends BaseController
             'bi2_qty'        => $qty,
             'bi2_status'     => 'normal',
             'bi2_regdate'    => date('Y-m-d H:i:s'),
-        ]);
+        ];
+        $this->issueModel->insert($issueData);
+        $bi2Idx = (int) $this->issueModel->getInsertID();
+
+        // CT-05: 감사 로그
+        helper('audit');
+        audit_log('create', 'bag_issue', $bi2Idx, null, array_merge($issueData, ['bi2_idx' => $bi2Idx]));
 
         // 재고 감산
         model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, -$qty);
@@ -112,7 +118,11 @@ class BagIssue extends BaseController
         $db = \Config\Database::connect();
         $db->transStart();
 
+        $before = (array) $item;
         $this->issueModel->update($id, ['bi2_status' => 'cancelled']);
+        // CT-05: 감사 로그
+        helper('audit');
+        audit_log('update', 'bag_issue', $id, $before, ['bi2_status' => 'cancelled']);
         // 재고 복원
         model(BagInventoryModel::class)->adjustQty((int) $item->bi2_lg_idx, $item->bi2_bag_code, $item->bi2_bag_name, (int) $item->bi2_qty);
 

app/Controllers/Admin/BagOrder.php

@@ -179,6 +179,10 @@ class BagOrder extends BaseController
         $this->orderModel->insert($orderData);
         $boIdx = (int) $this->orderModel->getInsertID();
 
+        // CT-05: 감사 로그
+        helper('audit');
+        audit_log('create', 'bag_order', $boIdx, null, array_merge($orderData, ['bo_idx' => $boIdx]));
+
         // 품목 저장
         $bagCodes = $this->request->getPost('item_bag_code') ?? [];
         $qtyBoxes = $this->request->getPost('item_qty_box') ?? [];
@@ -250,7 +254,10 @@ class BagOrder extends BaseController
             return redirect()->to(site_url('admin/bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
         }
 
+        $before = (array) $order;
         $this->orderModel->update($id, ['bo_status' => 'cancelled', 'bo_moddate' => date('Y-m-d H:i:s')]);
+        helper('audit');
+        audit_log('update', 'bag_order', $id, $before, ['bo_status' => 'cancelled']);
         return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 취소되었습니다.');
     }
 
@@ -262,7 +269,10 @@ class BagOrder extends BaseController
             return redirect()->to(site_url('admin/bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
         }
 
+        $before = (array) $order;
         $this->orderModel->update($id, ['bo_status' => 'deleted', 'bo_moddate' => date('Y-m-d H:i:s')]);
+        helper('audit');
+        audit_log('delete', 'bag_order', $id, $before, ['bo_status' => 'deleted']);
         return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 삭제 처리되었습니다.');
     }
 }

app/Controllers/Admin/BagSale.php

@@ -131,7 +131,7 @@ class BagSale extends BaseController
         $db = \Config\Database::connect();
         $db->transStart();
 
-        $this->saleModel->insert([
+        $saleData = [
             'bs_lg_idx'    => $lgIdx,
             'bs_ds_idx'    => $dsIdx,
             'bs_ds_name'   => $shop ? $shop->ds_name : '',
@@ -143,7 +143,13 @@ class BagSale extends BaseController
             'bs_amount'    => $unitPrice * abs($actualQty),
             'bs_type'      => $type,
             'bs_regdate'   => date('Y-m-d H:i:s'),
-        ]);
+        ];
+        $this->saleModel->insert($saleData);
+        $bsIdx = (int) $this->saleModel->getInsertID();
+
+        // CT-05: 감사 로그
+        helper('audit');
+        audit_log('create', 'bag_sale', $bsIdx, null, array_merge($saleData, ['bs_idx' => $bsIdx]));
 
         // 재고 감산(판매) / 가산(반품)
         model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $detail ? $detail->cd_name : '', -$actualQty);

app/Controllers/Admin/Dashboard.php

@@ -1,5 +1,7 @@
 <?php
 
+declare(strict_types=1);
+
 namespace App\Controllers\Admin;
 
 use App\Controllers\BaseController;
@@ -8,9 +10,82 @@ class Dashboard extends BaseController
 {
     public function index(): string
     {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $stats = [
+            'order_count'      => 0,
+            'order_amount'     => 0,
+            'sale_count'       => 0,
+            'sale_amount'      => 0,
+            'inventory_count'  => 0,
+            'issue_count_month'=> 0,
+            'recent_orders'    => [],
+            'recent_sales'     => [],
+        ];
+
+        if ($lgIdx) {
+            $db = \Config\Database::connect();
+
+            // 총 발주 건수/금액
+            $orderStats = $db->query("
+                SELECT COUNT(*) as cnt,
+                       COALESCE(SUM(sub.total_amt), 0) as total_amount
+                FROM bag_order bo
+                LEFT JOIN (
+                    SELECT boi_bo_idx, SUM(boi_amount) as total_amt
+                    FROM bag_order_item GROUP BY boi_bo_idx
+                ) sub ON sub.boi_bo_idx = bo.bo_idx
+                WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+            ", [$lgIdx])->getRow();
+            $stats['order_count']  = (int) ($orderStats->cnt ?? 0);
+            $stats['order_amount'] = (int) ($orderStats->total_amount ?? 0);
+
+            // 총 판매 건수/금액
+            $saleStats = $db->query("
+                SELECT COUNT(*) as cnt, COALESCE(SUM(bs_amount), 0) as total_amount
+                FROM bag_sale
+                WHERE bs_lg_idx = ? AND bs_type = 'sale'
+            ", [$lgIdx])->getRow();
+            $stats['sale_count']  = (int) ($saleStats->cnt ?? 0);
+            $stats['sale_amount'] = (int) ($saleStats->total_amount ?? 0);
+
+            // 현재 재고 품목 수
+            $invCount = $db->query("
+                SELECT COUNT(*) as cnt FROM bag_inventory WHERE bi_lg_idx = ? AND bi_qty > 0
+            ", [$lgIdx])->getRow();
+            $stats['inventory_count'] = (int) ($invCount->cnt ?? 0);
+
+            // 이번 달 불출 건수
+            $monthStart = date('Y-m-01');
+            $issueCount = $db->query("
+                SELECT COUNT(*) as cnt FROM bag_issue
+                WHERE bi2_lg_idx = ? AND bi2_status = 'normal' AND bi2_issue_date >= ?
+            ", [$lgIdx, $monthStart])->getRow();
+            $stats['issue_count_month'] = (int) ($issueCount->cnt ?? 0);
+
+            // 최근 발주 5건
+            $stats['recent_orders'] = $db->query("
+                SELECT bo_idx, bo_lot_no, bo_order_date, bo_status
+                FROM bag_order
+                WHERE bo_lg_idx = ?
+                ORDER BY bo_order_date DESC, bo_idx DESC
+                LIMIT 5
+            ", [$lgIdx])->getResult();
+
+            // 최근 판매 5건
+            $stats['recent_sales'] = $db->query("
+                SELECT bs_idx, bs_ds_name, bs_bag_name, bs_qty, bs_amount, bs_sale_date, bs_type
+                FROM bag_sale
+                WHERE bs_lg_idx = ?
+                ORDER BY bs_sale_date DESC, bs_idx DESC
+                LIMIT 5
+            ", [$lgIdx])->getResult();
+        }
+
         return view('admin/layout', [
             'title'   => '대시보드',
-            'content' => view('admin/dashboard/index'),
+            'content' => view('admin/dashboard/index', ['stats' => $stats, 'lgIdx' => $lgIdx]),
         ]);
     }
 }

app/Controllers/Admin/DesignatedShop.php

@@ -43,10 +43,24 @@ class DesignatedShop extends BaseController
                 ->with('error', '작업할 지자체가 선택되지 않았습니다. 지자체를 선택해 주세요.');
         }
 
-        $list = $this->shopModel
-            ->where('ds_lg_idx', $lgIdx)
-            ->orderBy('ds_idx', 'DESC')
-            ->paginate(20);
+        $builder = $this->shopModel->where('ds_lg_idx', $lgIdx);
+
+        // 다조건 검색 (P2-15)
+        $dsName      = $this->request->getGet('ds_name');
+        $dsGugunCode = $this->request->getGet('ds_gugun_code');
+        $dsState     = $this->request->getGet('ds_state');
+
+        if ($dsName !== null && $dsName !== '') {
+            $builder->like('ds_name', $dsName);
+        }
+        if ($dsGugunCode !== null && $dsGugunCode !== '') {
+            $builder->where('ds_gugun_code', $dsGugunCode);
+        }
+        if ($dsState !== null && $dsState !== '') {
+            $builder->where('ds_state', (int) $dsState);
+        }
+
+        $list = $builder->orderBy('ds_idx', 'DESC')->paginate(20);
         $pager = $this->shopModel->pager;
 
         // 지자체 이름 매핑용
@@ -55,12 +69,20 @@ class DesignatedShop extends BaseController
             $lgMap[$lg->lg_idx] = $lg->lg_name;
         }
 
+        // 구군코드 목록 (검색 필터용)
+        $db = \Config\Database::connect();
+        $gugunCodes = $db->query("SELECT DISTINCT ds_gugun_code FROM designated_shop WHERE ds_lg_idx = ? AND ds_gugun_code != '' ORDER BY ds_gugun_code", [$lgIdx])->getResult();
+
         return view('admin/layout', [
             'title'   => '지정판매소 관리',
             'content' => view('admin/designated_shop/index', [
-                'list'  => $list,
-                'lgMap' => $lgMap,
-                'pager' => $pager,
+                'list'        => $list,
+                'lgMap'       => $lgMap,
+                'pager'       => $pager,
+                'dsName'      => $dsName ?? '',
+                'dsGugunCode' => $dsGugunCode ?? '',
+                'dsState'     => $dsState ?? '',
+                'gugunCodes'  => $gugunCodes,
             ]),
         ]);
     }
@@ -317,6 +339,78 @@ class DesignatedShop extends BaseController
             ->with('success', '지정판매소가 삭제되었습니다.');
     }
 
+    /**
+     * P2-17: 지정판매소 지도 표시
+     */
+    public function map()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if ($lgIdx === null || $lgIdx <= 0) {
+            return redirect()->to(site_url('admin'))
+                ->with('error', '작업할 지자체가 선택되지 않았습니다.');
+        }
+
+        $shops = $this->shopModel
+            ->where('ds_lg_idx', $lgIdx)
+            ->where('ds_state', 1)
+            ->findAll();
+
+        return view('admin/layout', [
+            'title'   => '지정판매소 지도',
+            'content' => view('admin/designated_shop/map', [
+                'shops' => $shops,
+            ]),
+        ]);
+    }
+
+    /**
+     * P2-18: 지정판매소 현황 (연도별 신규/취소)
+     */
+    public function status()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if ($lgIdx === null || $lgIdx <= 0) {
+            return redirect()->to(site_url('admin'))
+                ->with('error', '작업할 지자체가 선택되지 않았습니다.');
+        }
+
+        $db = \Config\Database::connect();
+
+        // 연도별 신규등록 건수 (ds_designated_at 기준)
+        $newByYear = $db->query("
+            SELECT YEAR(ds_designated_at) as yr, COUNT(*) as cnt
+            FROM designated_shop
+            WHERE ds_lg_idx = ? AND ds_designated_at IS NOT NULL
+            GROUP BY YEAR(ds_designated_at)
+            ORDER BY yr DESC
+        ", [$lgIdx])->getResult();
+
+        // 연도별 취소/비활성 건수 (ds_state != 1, ds_regdate 기준)
+        $cancelByYear = $db->query("
+            SELECT YEAR(ds_regdate) as yr, COUNT(*) as cnt
+            FROM designated_shop
+            WHERE ds_lg_idx = ? AND ds_state != 1
+            GROUP BY YEAR(ds_regdate)
+            ORDER BY yr DESC
+        ", [$lgIdx])->getResult();
+
+        // 전체 현황 합계
+        $totalActive   = $this->shopModel->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->countAllResults(false);
+        $totalInactive = $this->shopModel->where('ds_lg_idx', $lgIdx)->where('ds_state !=', 1)->countAllResults(false);
+
+        return view('admin/layout', [
+            'title'   => '지정판매소 현황',
+            'content' => view('admin/designated_shop/status', [
+                'newByYear'     => $newByYear,
+                'cancelByYear'  => $cancelByYear,
+                'totalActive'   => $totalActive,
+                'totalInactive' => $totalInactive,
+            ]),
+        ]);
+    }
+
     /**
      * 지자체별 다음 판매소번호 생성 (lg_code + 3자리 일련번호)
      * 문서: docs/기본 개발계획/22-판매소번호_일련번호_결정.md §3

app/Controllers/Admin/SalesReport.php

@@ -128,6 +128,264 @@ class SalesReport extends BaseController
         ]);
     }
 
+    /**
+     * P5-04: 년 판매 현황 (월별)
+     */
+    public function yearlySales()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $year = $this->request->getGet('year') ?? date('Y');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=1  THEN ABS(bs_qty) ELSE 0 END) as m01,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=2  THEN ABS(bs_qty) ELSE 0 END) as m02,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=3  THEN ABS(bs_qty) ELSE 0 END) as m03,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=4  THEN ABS(bs_qty) ELSE 0 END) as m04,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=5  THEN ABS(bs_qty) ELSE 0 END) as m05,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=6  THEN ABS(bs_qty) ELSE 0 END) as m06,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=7  THEN ABS(bs_qty) ELSE 0 END) as m07,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=8  THEN ABS(bs_qty) ELSE 0 END) as m08,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=9  THEN ABS(bs_qty) ELSE 0 END) as m09,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=10 THEN ABS(bs_qty) ELSE 0 END) as m10,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=11 THEN ABS(bs_qty) ELSE 0 END) as m11,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=12 THEN ABS(bs_qty) ELSE 0 END) as m12,
+                   SUM(ABS(bs_qty)) as total
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND YEAR(bs_sale_date) = ? AND bs_type = 'sale'
+            GROUP BY bs_bag_code, bs_bag_name
+            ORDER BY bs_bag_code
+        ", [$lgIdx, $year])->getResult();
+
+        return view('admin/layout', [
+            'title'   => '년 판매 현황',
+            'content' => view('admin/sales_report/yearly_sales', compact('result', 'year')),
+        ]);
+    }
+
+    /**
+     * P5-05: 지정판매소별 판매현황
+     */
+    public function shopSales()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_ds_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_qty) ELSE 0 END) as return_qty,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_amount) ELSE 0 END) as return_amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+            GROUP BY bs_ds_name
+            ORDER BY bs_ds_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        return view('admin/layout', [
+            'title'   => '지정판매소별 판매현황',
+            'content' => view('admin/sales_report/shop_sales', compact('result', 'startDate', 'endDate')),
+        ]);
+    }
+
+    /**
+     * P5-06: 홈택스 세금계산서 엑셀 내보내기
+     */
+    public function hometaxExport()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+
+        $db = \Config\Database::connect();
+        $rows = $db->query("
+            SELECT bs.bs_sale_date, ds.ds_biz_no as buyer_biz_no, ds.ds_name as buyer_name,
+                   bs.bs_bag_name, ABS(bs.bs_qty) as qty, bs.bs_unit_price, bs.bs_amount
+            FROM bag_sale bs
+            LEFT JOIN designated_shop ds ON bs.bs_ds_idx = ds.ds_idx
+            WHERE bs.bs_lg_idx = ? AND bs.bs_sale_date BETWEEN ? AND ? AND bs.bs_type = 'sale'
+            ORDER BY bs.bs_sale_date, ds.ds_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        // 지자체 정보 (공급자)
+        $lg = model(\App\Models\LocalGovernmentModel::class)->find($lgIdx);
+        $supplierBizNo = $lg->lg_biz_no ?? '';
+        $supplierName  = $lg->lg_name ?? '';
+
+        $csvRows = [];
+        foreach ($rows as $row) {
+            $amount = (int) $row->bs_amount;
+            $tax    = (int) round($amount * 0.1);
+            $csvRows[] = [
+                str_replace('-', '', $row->bs_sale_date),  // 작성일자 (YYYYMMDD)
+                $supplierBizNo,                             // 공급자사업자번호
+                $supplierName,                              // 공급자상호
+                $row->buyer_biz_no ?? '',                   // 공급받는자사업자번호
+                $row->buyer_name ?? '',                     // 공급받는자상호
+                $row->bs_bag_name,                          // 품목
+                (int) $row->qty,                            // 수량
+                (int) $row->bs_unit_price,                  // 단가
+                $amount,                                    // 공급가액
+                $tax,                                       // 세액
+            ];
+        }
+
+        export_csv(
+            '홈택스_세금계산서_' . date('Ymd') . '.csv',
+            ['작성일자', '공급자사업자번호', '공급자상호', '공급받는자사업자번호', '공급받는자상호', '품목', '수량', '단가', '공급가액', '세액'],
+            $csvRows
+        );
+    }
+
+    /**
+     * P5-08: 반품/파기 현황
+     */
+    public function returns()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_sale_date, bs_ds_name, bs_bag_code, bs_bag_name, bs_type,
+                   ABS(bs_qty) as qty, ABS(bs_amount) as amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ? AND bs_type IN('return','cancel')
+            ORDER BY bs_sale_date DESC, bs_ds_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        return view('admin/layout', [
+            'title'   => '반품/파기 현황',
+            'content' => view('admin/sales_report/returns', compact('result', 'startDate', 'endDate')),
+        ]);
+    }
+
+    /**
+     * P5-10: LOT 수불 조회
+     */
+    public function lotFlow()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $lotNo = $this->request->getGet('lot_no') ?? '';
+        $order = null;
+        $items = [];
+        $receivings = [];
+
+        if ($lotNo !== '') {
+            $db = \Config\Database::connect();
+            $order = $db->query("SELECT * FROM bag_order WHERE bo_lg_idx = ? AND bo_lot_no = ?", [$lgIdx, $lotNo])->getRow();
+            if ($order) {
+                $items = $db->query("SELECT * FROM bag_order_item WHERE boi_bo_idx = ? ORDER BY boi_bag_code", [(int) $order->bo_idx])->getResult();
+                $receivings = $db->query("SELECT * FROM bag_receiving WHERE br_bo_idx = ? ORDER BY br_receive_date", [(int) $order->bo_idx])->getResult();
+            }
+        }
+
+        return view('admin/layout', [
+            'title'   => 'LOT 수불 조회',
+            'content' => view('admin/sales_report/lot_flow', compact('lotNo', 'order', 'items', 'receivings')),
+        ]);
+    }
+
+    /**
+     * P5-11: 기타 입출고 목록
+     */
+    public function miscFlow()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        // bag_misc_flow 테이블이 존재하는지 확인
+        $tableExists = $db->query("SHOW TABLES LIKE 'bag_misc_flow'")->getNumRows() > 0;
+        $result = [];
+        if ($tableExists) {
+            $result = $db->query("
+                SELECT * FROM bag_misc_flow
+                WHERE bmf_lg_idx = ? AND bmf_date BETWEEN ? AND ?
+                ORDER BY bmf_date DESC, bmf_idx DESC
+            ", [$lgIdx, $startDate, $endDate])->getResult();
+        }
+
+        // 봉투 코드 목록
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kindO ? model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true) : [];
+
+        return view('admin/layout', [
+            'title'   => '기타 입출고',
+            'content' => view('admin/sales_report/misc_flow', compact('result', 'startDate', 'endDate', 'bagCodes', 'tableExists')),
+        ]);
+    }
+
+    /**
+     * P5-11: 기타 입출고 등록 처리
+     */
+    public function miscFlowStore()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin/reports/misc-flow'))->with('error', '지자체를 선택해 주세요.');
+
+        $rules = [
+            'bmf_type'     => 'required|in_list[in,out]',
+            'bmf_bag_code' => 'required|max_length[50]',
+            'bmf_qty'      => 'required|is_natural_no_zero',
+            'bmf_date'     => 'required|valid_date[Y-m-d]',
+            'bmf_reason'   => 'required|max_length[200]',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $bagCode = $this->request->getPost('bmf_bag_code');
+        $qty     = (int) $this->request->getPost('bmf_qty');
+        $type    = $this->request->getPost('bmf_type');
+
+        // 봉투명 조회
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(\App\Models\CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $bagCode)->first() : null;
+        $bagName = $detail ? $detail->cd_name : '';
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        $db->query("
+            INSERT INTO bag_misc_flow (bmf_lg_idx, bmf_type, bmf_bag_code, bmf_bag_name, bmf_qty, bmf_date, bmf_reason, bmf_regdate)
+            VALUES (?, ?, ?, ?, ?, ?, ?, ?)
+        ", [$lgIdx, $type, $bagCode, $bagName, $qty, $this->request->getPost('bmf_date'), $this->request->getPost('bmf_reason'), date('Y-m-d H:i:s')]);
+
+        // 재고 조정
+        $delta = ($type === 'in') ? $qty : -$qty;
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, $delta);
+
+        $db->transComplete();
+
+        return redirect()->to(site_url('admin/reports/misc-flow'))->with('success', '기타 입출고가 등록되었습니다.');
+    }
+
     /**
      * P5-07: 봉투 수불 현황
      */

app/Helpers/audit_helper.php

@@ -0,0 +1,43 @@
+<?php
+
+declare(strict_types=1);
+
+if (! function_exists('audit_log')) {
+    /**
+     * CRUD 활동 로그 기록
+     *
+     * @param string     $action   'create', 'update', 'delete'
+     * @param string     $table    대상 테이블명
+     * @param int        $recordId 대상 레코드 PK
+     * @param array|null $before   변경 전 데이터 (update/delete 시)
+     * @param array|null $after    변경 후 데이터 (create/update 시)
+     */
+    function audit_log(string $action, string $table, int $recordId, ?array $before = null, ?array $after = null): void
+    {
+        try {
+            $db = \Config\Database::connect();
+
+            // 테이블 존재 여부 확인 (없으면 skip)
+            if ($db->query("SHOW TABLES LIKE 'activity_log'")->getNumRows() === 0) {
+                return;
+            }
+
+            $mbIdx = session()->get('mb_idx');
+            $ip    = service('request')->getIPAddress();
+
+            model(\App\Models\ActivityLogModel::class)->insert([
+                'al_mb_idx'      => $mbIdx ? (int) $mbIdx : null,
+                'al_action'      => $action,
+                'al_table'       => $table,
+                'al_record_id'   => $recordId,
+                'al_data_before' => $before !== null ? json_encode($before, JSON_UNESCAPED_UNICODE) : null,
+                'al_data_after'  => $after !== null ? json_encode($after, JSON_UNESCAPED_UNICODE) : null,
+                'al_ip'          => $ip,
+                'al_regdate'     => date('Y-m-d H:i:s'),
+            ]);
+        } catch (\Throwable $e) {
+            // 로깅 실패 시 본 로직 방해하지 않음
+            log_message('error', 'audit_log failed: ' . $e->getMessage());
+        }
+    }
+}

app/Models/ActivityLogModel.php

@@ -0,0 +1,25 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class ActivityLogModel extends Model
+{
+    protected $table         = 'activity_log';
+    protected $primaryKey    = 'al_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'al_mb_idx',
+        'al_action',
+        'al_table',
+        'al_record_id',
+        'al_data_before',
+        'al_data_after',
+        'al_ip',
+        'al_regdate',
+    ];
+}

app/Views/admin/dashboard/index.php

@@ -1,3 +1,118 @@
-<div class="border border-gray-300 p-4">
-  <p class="text-sm text-gray-600">관리자 메인 화면입니다. 상단 메뉴에서 기능을 선택하세요.</p>
+<?php $s = $stats ?? []; ?>
+
+<?php if (!($lgIdx ?? null)): ?>
+<div class="border border-orange-300 bg-orange-50 p-4 text-sm text-orange-700">
+  작업할 지자체가 선택되지 않았습니다. 상단에서 지자체를 선택해 주세요.
 </div>
+<?php else: ?>
+
+<!-- 통계 카드 -->
+<div class="grid grid-cols-2 md:grid-cols-4 gap-3 mb-4">
+  <div class="border border-gray-300 p-4 bg-white">
+    <div class="text-xs text-gray-500">총 발주 건수</div>
+    <div class="text-2xl font-bold text-blue-700"><?= number_format($s['order_count'] ?? 0) ?></div>
+    <div class="text-xs text-gray-400 mt-1">금액: <?= number_format($s['order_amount'] ?? 0) ?>원</div>
+  </div>
+  <div class="border border-gray-300 p-4 bg-white">
+    <div class="text-xs text-gray-500">총 판매 건수</div>
+    <div class="text-2xl font-bold text-green-700"><?= number_format($s['sale_count'] ?? 0) ?></div>
+    <div class="text-xs text-gray-400 mt-1">금액: <?= number_format($s['sale_amount'] ?? 0) ?>원</div>
+  </div>
+  <div class="border border-gray-300 p-4 bg-white">
+    <div class="text-xs text-gray-500">재고 품목 수</div>
+    <div class="text-2xl font-bold text-purple-700"><?= number_format($s['inventory_count'] ?? 0) ?></div>
+    <div class="text-xs text-gray-400 mt-1">현재 재고가 있는 봉투 품목</div>
+  </div>
+  <div class="border border-gray-300 p-4 bg-white">
+    <div class="text-xs text-gray-500">이번 달 불출</div>
+    <div class="text-2xl font-bold text-orange-700"><?= number_format($s['issue_count_month'] ?? 0) ?></div>
+    <div class="text-xs text-gray-400 mt-1"><?= date('Y년 n월') ?> 무료용 불출</div>
+  </div>
+</div>
+
+<!-- 최근 내역 -->
+<div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+  <!-- 최근 발주 -->
+  <div>
+    <div class="flex items-center justify-between mb-1">
+      <h3 class="text-sm font-bold text-gray-700">최근 발주 5건</h3>
+      <a href="<?= base_url('admin/bag-orders') ?>" class="text-xs text-blue-600 hover:underline">전체보기</a>
+    </div>
+    <div class="border border-gray-300 overflow-auto">
+      <table class="w-full data-table">
+        <thead>
+          <tr>
+            <th>LOT번호</th>
+            <th>발주일</th>
+            <th>상태</th>
+          </tr>
+        </thead>
+        <tbody class="text-center">
+          <?php
+            $statusMap = ['normal' => '정상', 'cancelled' => '취소', 'deleted' => '삭제'];
+            foreach (($s['recent_orders'] ?? []) as $order):
+          ?>
+          <tr>
+            <td class="font-mono text-sm">
+              <a href="<?= base_url('admin/bag-orders/detail/' . (int) $order->bo_idx) ?>" class="text-blue-600 hover:underline"><?= esc($order->bo_lot_no) ?></a>
+            </td>
+            <td><?= esc($order->bo_order_date) ?></td>
+            <td>
+              <?php
+                $stClass = match($order->bo_status) {
+                    'cancelled' => 'text-red-600',
+                    'deleted'   => 'text-gray-400',
+                    default     => 'text-green-600',
+                };
+              ?>
+              <span class="<?= $stClass ?>"><?= esc($statusMap[$order->bo_status] ?? $order->bo_status) ?></span>
+            </td>
+          </tr>
+          <?php endforeach; ?>
+          <?php if (empty($s['recent_orders'])): ?>
+          <tr><td colspan="3" class="text-gray-400 py-3">발주 내역이 없습니다.</td></tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </div>
+
+  <!-- 최근 판매 -->
+  <div>
+    <div class="flex items-center justify-between mb-1">
+      <h3 class="text-sm font-bold text-gray-700">최근 판매 5건</h3>
+      <a href="<?= base_url('admin/bag-sales') ?>" class="text-xs text-blue-600 hover:underline">전체보기</a>
+    </div>
+    <div class="border border-gray-300 overflow-auto">
+      <table class="w-full data-table">
+        <thead>
+          <tr>
+            <th>판매소</th>
+            <th>봉투명</th>
+            <th>수량</th>
+            <th>금액</th>
+            <th>구분</th>
+          </tr>
+        </thead>
+        <tbody class="text-right">
+          <?php
+            $typeMap = ['sale' => '판매', 'return' => '반품', 'cancel' => '취소'];
+            foreach (($s['recent_sales'] ?? []) as $sale):
+          ?>
+          <tr>
+            <td class="text-left pl-2"><?= esc($sale->bs_ds_name) ?></td>
+            <td class="text-left pl-2"><?= esc($sale->bs_bag_name) ?></td>
+            <td><?= number_format(abs((int) $sale->bs_qty)) ?></td>
+            <td><?= number_format((int) $sale->bs_amount) ?></td>
+            <td class="text-center"><?= esc($typeMap[$sale->bs_type] ?? $sale->bs_type) ?></td>
+          </tr>
+          <?php endforeach; ?>
+          <?php if (empty($s['recent_sales'])): ?>
+          <tr><td colspan="5" class="text-center text-gray-400 py-3">판매 내역이 없습니다.</td></tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </div>
+</div>
+<?php endif; ?>

app/Views/admin/designated_shop/index.php

@@ -9,6 +9,29 @@
     </div>
   </div>
 </section>
+<!-- P2-15: 다조건 검색 -->
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= base_url('admin/designated-shops') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">상호명</label>
+    <input type="text" name="ds_name" value="<?= esc($dsName ?? '') ?>" placeholder="상호명 검색" class="border border-gray-300 rounded px-2 py-1 text-sm w-40"/>
+    <label class="text-sm text-gray-600">구군코드</label>
+    <select name="ds_gugun_code" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <?php foreach (($gugunCodes ?? []) as $gc): ?>
+      <option value="<?= esc($gc->ds_gugun_code) ?>" <?= ($dsGugunCode ?? '') === $gc->ds_gugun_code ? 'selected' : '' ?>><?= esc($gc->ds_gugun_code) ?></option>
+      <?php endforeach; ?>
+    </select>
+    <label class="text-sm text-gray-600">상태</label>
+    <select name="ds_state" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <option value="1" <?= ($dsState ?? '') === '1' ? 'selected' : '' ?>>정상</option>
+      <option value="2" <?= ($dsState ?? '') === '2' ? 'selected' : '' ?>>폐업</option>
+      <option value="3" <?= ($dsState ?? '') === '3' ? 'selected' : '' ?>>직권해지</option>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= base_url('admin/designated-shops') ?>" class="border border-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">초기화</a>
+  </form>
+</section>
 <div class="border border-gray-300 overflow-auto mt-2">
   <table class="w-full data-table">
     <thead>

app/Views/admin/designated_shop/map.php

@@ -0,0 +1,56 @@
+<?= view('components/print_header', ['printTitle' => '지정판매소 지도']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">지정판매소 지도</span>
+    <a href="<?= base_url('admin/designated-shops') ?>" class="border border-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">목록으로</a>
+  </div>
+</section>
+<div id="kakao-map" class="w-full border border-gray-300 mt-2" style="height:600px;"></div>
+<div class="mt-2 text-sm text-gray-500">총 <?= count($shops) ?>개 판매소 표시</div>
+
+<script src="//dapi.kakao.com/v2/maps/sdk.js?appkey=KAKAO_APP_KEY&libraries=services"></script>
+<script>
+document.addEventListener('DOMContentLoaded', function() {
+    var mapContainer = document.getElementById('kakao-map');
+    if (typeof kakao === 'undefined' || typeof kakao.maps === 'undefined') {
+        mapContainer.innerHTML = '<div class="flex items-center justify-center h-full text-gray-400">카카오맵 API 키를 설정해 주세요.</div>';
+        return;
+    }
+
+    var mapOption = {
+        center: new kakao.maps.LatLng(35.8714, 128.6014), // 대구 기본 좌표
+        level: 8
+    };
+    var map = new kakao.maps.Map(mapContainer, mapOption);
+
+    var geocoder = new kakao.maps.services.Geocoder();
+    var shops = <?= json_encode(array_map(function($s) {
+        return ['name' => $s->ds_name, 'addr' => $s->ds_addr ?? '', 'rep' => $s->ds_rep_name ?? '', 'tel' => $s->ds_tel ?? ''];
+    }, $shops), JSON_UNESCAPED_UNICODE) ?>;
+
+    var bounds = new kakao.maps.LatLngBounds();
+    var markerCount = 0;
+
+    shops.forEach(function(shop) {
+        if (!shop.addr) return;
+        geocoder.addressSearch(shop.addr, function(result, status) {
+            if (status === kakao.maps.services.Status.OK) {
+                var coords = new kakao.maps.LatLng(result[0].y, result[0].x);
+                var marker = new kakao.maps.Marker({ map: map, position: coords });
+                var infoContent = '<div style="padding:5px;font-size:12px;min-width:150px;">' +
+                    '<strong>' + shop.name + '</strong><br/>' +
+                    (shop.rep ? '대표: ' + shop.rep + '<br/>' : '') +
+                    (shop.tel ? 'TEL: ' + shop.tel + '<br/>' : '') +
+                    '<span style="color:#888;">' + shop.addr + '</span></div>';
+                var infowindow = new kakao.maps.InfoWindow({ content: infoContent });
+                kakao.maps.event.addListener(marker, 'click', function() {
+                    infowindow.open(map, marker);
+                });
+                bounds.extend(coords);
+                markerCount++;
+                if (markerCount > 0) map.setBounds(bounds);
+            }
+        });
+    });
+});
+</script>

app/Views/admin/designated_shop/status.php

@@ -0,0 +1,80 @@
+<?= view('components/print_header', ['printTitle' => '지정판매소 현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">지정판매소 현황 (신규/취소)</span>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/designated-shops') ?>" class="border border-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">목록으로</a>
+    </div>
+  </div>
+</section>
+
+<!-- 전체 현황 요약 -->
+<div class="flex gap-4 mt-2 mb-2">
+  <div class="border border-gray-300 p-3 flex-1 text-center">
+    <div class="text-sm text-gray-500">활성 판매소</div>
+    <div class="text-2xl font-bold text-green-600"><?= number_format($totalActive) ?></div>
+  </div>
+  <div class="border border-gray-300 p-3 flex-1 text-center">
+    <div class="text-sm text-gray-500">비활성/취소 판매소</div>
+    <div class="text-2xl font-bold text-red-600"><?= number_format($totalInactive) ?></div>
+  </div>
+  <div class="border border-gray-300 p-3 flex-1 text-center">
+    <div class="text-sm text-gray-500">전체</div>
+    <div class="text-2xl font-bold text-gray-700"><?= number_format($totalActive + $totalInactive) ?></div>
+  </div>
+</div>
+
+<div class="grid grid-cols-1 md:grid-cols-2 gap-4 mt-2">
+  <!-- 연도별 신규등록 -->
+  <div>
+    <h3 class="text-sm font-bold text-gray-700 mb-1">연도별 신규등록 건수</h3>
+    <div class="border border-gray-300 overflow-auto">
+      <table class="w-full data-table">
+        <thead>
+          <tr>
+            <th>연도</th>
+            <th>신규등록 건수</th>
+          </tr>
+        </thead>
+        <tbody class="text-right">
+          <?php foreach ($newByYear as $row): ?>
+          <tr>
+            <td class="text-center"><?= esc($row->yr) ?>년</td>
+            <td><?= number_format((int) $row->cnt) ?></td>
+          </tr>
+          <?php endforeach; ?>
+          <?php if (empty($newByYear)): ?>
+          <tr><td colspan="2" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </div>
+
+  <!-- 연도별 취소/비활성 -->
+  <div>
+    <h3 class="text-sm font-bold text-gray-700 mb-1">연도별 취소/비활성 건수</h3>
+    <div class="border border-gray-300 overflow-auto">
+      <table class="w-full data-table">
+        <thead>
+          <tr>
+            <th>연도</th>
+            <th>취소/비활성 건수</th>
+          </tr>
+        </thead>
+        <tbody class="text-right">
+          <?php foreach ($cancelByYear as $row): ?>
+          <tr>
+            <td class="text-center"><?= esc($row->yr) ?>년</td>
+            <td><?= number_format((int) $row->cnt) ?></td>
+          </tr>
+          <?php endforeach; ?>
+          <?php if (empty($cancelByYear)): ?>
+          <tr><td colspan="2" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </div>
+</div>

app/Views/admin/sales_report/lot_flow.php

@@ -0,0 +1,99 @@
+<?= view('components/print_header', ['printTitle' => 'LOT 수불 조회']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">LOT 수불 조회</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/lot-flow') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">LOT 번호</label>
+    <input type="text" name="lot_no" value="<?= esc($lotNo ?? '') ?>" placeholder="LOT-YYYYMMDD-XXXXXX" class="border border-gray-300 rounded px-2 py-1 text-sm w-64"/>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+  </form>
+</section>
+
+<?php if ($lotNo !== '' && $order): ?>
+<!-- 발주 정보 -->
+<div class="border border-gray-300 p-3 mt-2 bg-gray-50">
+  <h3 class="text-sm font-bold text-gray-700 mb-2">발주 정보</h3>
+  <div class="grid grid-cols-2 md:grid-cols-4 gap-2 text-sm">
+    <div><span class="text-gray-500">LOT번호:</span> <span class="font-mono"><?= esc($order->bo_lot_no) ?></span></div>
+    <div><span class="text-gray-500">발주일:</span> <?= esc($order->bo_order_date) ?></div>
+    <div><span class="text-gray-500">상태:</span>
+      <?php $statusMap = ['normal' => '정상', 'cancelled' => '취소', 'deleted' => '삭제']; ?>
+      <?= esc($statusMap[$order->bo_status] ?? $order->bo_status) ?>
+    </div>
+    <div><span class="text-gray-500">등록일:</span> <?= esc($order->bo_regdate) ?></div>
+  </div>
+</div>
+
+<!-- 발주 품목 -->
+<h3 class="text-sm font-bold text-gray-700 mt-3 mb-1">발주 품목</h3>
+<div class="border border-gray-300 overflow-auto">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>발주수량(박스)</th>
+        <th>발주수량(매)</th>
+        <th>단가</th>
+        <th>금액</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($items as $item): ?>
+      <tr>
+        <td class="text-center font-mono"><?= esc($item->boi_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($item->boi_bag_name) ?></td>
+        <td><?= number_format((int) $item->boi_qty_box) ?></td>
+        <td><?= number_format((int) $item->boi_qty_sheet) ?></td>
+        <td><?= number_format((int) $item->boi_unit_price) ?></td>
+        <td><?= number_format((int) $item->boi_amount) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($items)): ?>
+      <tr><td colspan="6" class="text-center text-gray-400 py-4">품목이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+
+<!-- 입고 내역 -->
+<h3 class="text-sm font-bold text-gray-700 mt-3 mb-1">입고 내역</h3>
+<div class="border border-gray-300 overflow-auto">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>입고일</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>입고수량(박스)</th>
+        <th>입고수량(매)</th>
+        <th>납품자</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($receivings as $recv): ?>
+      <tr>
+        <td class="text-center"><?= esc($recv->br_receive_date) ?></td>
+        <td class="text-center font-mono"><?= esc($recv->br_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($recv->br_bag_name) ?></td>
+        <td><?= number_format((int) $recv->br_qty_box) ?></td>
+        <td><?= number_format((int) $recv->br_qty_sheet) ?></td>
+        <td class="text-left pl-2"><?= esc($recv->br_sender_name ?? '') ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($receivings)): ?>
+      <tr><td colspan="6" class="text-center text-gray-400 py-4">입고 내역이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+
+<?php elseif ($lotNo !== '' && !$order): ?>
+<div class="border border-gray-300 p-4 mt-2 text-center text-gray-400">해당 LOT 번호의 발주를 찾을 수 없습니다.</div>
+<?php else: ?>
+<div class="border border-gray-300 p-4 mt-2 text-center text-gray-400">LOT 번호를 입력하고 조회해 주세요.</div>
+<?php endif; ?>

app/Views/admin/sales_report/misc_flow.php

@@ -0,0 +1,84 @@
+<?= view('components/print_header', ['printTitle' => '기타 입출고']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">기타 입출고</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
+</section>
+
+<?php if (!($tableExists ?? false)): ?>
+<div class="border border-orange-300 bg-orange-50 p-3 mt-2 text-sm text-orange-700">
+  bag_misc_flow 테이블이 생성되지 않았습니다. <code>writable/database/bag_misc_flow_tables.sql</code>을 실행해 주세요.
+</div>
+<?php endif; ?>
+
+<!-- 등록 폼 -->
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="POST" action="<?= base_url('admin/reports/misc-flow') ?>" class="flex flex-wrap items-center gap-2">
+    <?= csrf_field() ?>
+    <label class="text-sm text-gray-600">구분</label>
+    <select name="bmf_type" class="border border-gray-300 rounded px-2 py-1 text-sm" required>
+      <option value="in">입고</option>
+      <option value="out">출고</option>
+    </select>
+    <label class="text-sm text-gray-600">봉투</label>
+    <select name="bmf_bag_code" class="border border-gray-300 rounded px-2 py-1 text-sm" required>
+      <option value="">선택</option>
+      <?php foreach ($bagCodes as $bc): ?>
+      <option value="<?= esc($bc->cd_code) ?>"><?= esc($bc->cd_code . ' - ' . $bc->cd_name) ?></option>
+      <?php endforeach; ?>
+    </select>
+    <label class="text-sm text-gray-600">수량</label>
+    <input type="number" name="bmf_qty" min="1" class="border border-gray-300 rounded px-2 py-1 text-sm w-24" required/>
+    <label class="text-sm text-gray-600">일자</label>
+    <input type="date" name="bmf_date" value="<?= date('Y-m-d') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm" required/>
+    <label class="text-sm text-gray-600">사유</label>
+    <input type="text" name="bmf_reason" placeholder="입출고 사유" class="border border-gray-300 rounded px-2 py-1 text-sm w-48" required/>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">등록</button>
+  </form>
+</section>
+
+<!-- 조회 필터 -->
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= base_url('admin/reports/misc-flow') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">시작일</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <label class="text-sm text-gray-600">~</label>
+    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+  </form>
+</section>
+
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>번호</th>
+        <th>구분</th>
+        <th>일자</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>수량</th>
+        <th>사유</th>
+        <th>등록일</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($result as $row): ?>
+      <tr>
+        <td class="text-center"><?= (int) $row->bmf_idx ?></td>
+        <td class="text-center"><?= $row->bmf_type === 'in' ? '<span class="text-blue-600">입고</span>' : '<span class="text-red-600">출고</span>' ?></td>
+        <td class="text-center"><?= esc($row->bmf_date) ?></td>
+        <td class="text-center font-mono"><?= esc($row->bmf_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bmf_bag_name) ?></td>
+        <td><?= number_format((int) $row->bmf_qty) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bmf_reason) ?></td>
+        <td class="text-center"><?= esc($row->bmf_regdate) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($result)): ?>
+      <tr><td colspan="8" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/admin/sales_report/returns.php

@@ -0,0 +1,59 @@
+<?= view('components/print_header', ['printTitle' => '반품/파기 현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">반품/파기 현황</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/returns') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">시작일</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <label class="text-sm text-gray-600">~</label>
+    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>일자</th>
+        <th>판매소</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>구분</th>
+        <th>수량</th>
+        <th>금액</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php
+        $totalQty = 0; $totalAmt = 0;
+        $typeMap = ['return' => '반품', 'cancel' => '취소/파기'];
+        foreach ($result as $row):
+          $totalQty += (int) $row->qty;
+          $totalAmt += (int) $row->amount;
+      ?>
+      <tr>
+        <td class="text-center"><?= esc($row->bs_sale_date) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bs_ds_name) ?></td>
+        <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
+        <td class="text-center"><?= esc($typeMap[$row->bs_type] ?? $row->bs_type) ?></td>
+        <td><?= number_format((int) $row->qty) ?></td>
+        <td><?= number_format((int) $row->amount) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($result)): ?>
+      <tr><td colspan="7" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+      <?php else: ?>
+      <tr class="font-bold bg-gray-100">
+        <td colspan="5" class="text-center">합계</td>
+        <td><?= number_format($totalQty) ?></td>
+        <td><?= number_format($totalAmt) ?></td>
+      </tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/admin/sales_report/shop_sales.php

@@ -0,0 +1,64 @@
+<?= view('components/print_header', ['printTitle' => '지정판매소별 판매현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">지정판매소별 판매현황</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/shop-sales') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">시작일</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <label class="text-sm text-gray-600">~</label>
+    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>판매소명</th>
+        <th>판매수량</th>
+        <th>판매금액</th>
+        <th>반품수량</th>
+        <th>반품금액</th>
+        <th>순판매수량</th>
+        <th>순판매금액</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php
+        $totSaleQty = 0; $totSaleAmt = 0; $totRetQty = 0; $totRetAmt = 0;
+        foreach ($result as $row):
+          $totSaleQty += (int) $row->sale_qty;
+          $totSaleAmt += (int) $row->sale_amount;
+          $totRetQty  += (int) $row->return_qty;
+          $totRetAmt  += (int) $row->return_amount;
+      ?>
+      <tr>
+        <td class="text-left pl-2"><?= esc($row->bs_ds_name) ?></td>
+        <td><?= number_format((int) $row->sale_qty) ?></td>
+        <td><?= number_format((int) $row->sale_amount) ?></td>
+        <td><?= number_format((int) $row->return_qty) ?></td>
+        <td><?= number_format((int) $row->return_amount) ?></td>
+        <td class="font-bold"><?= number_format((int) $row->sale_qty - (int) $row->return_qty) ?></td>
+        <td class="font-bold"><?= number_format((int) $row->sale_amount - (int) $row->return_amount) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($result)): ?>
+      <tr><td colspan="7" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+      <?php else: ?>
+      <tr class="font-bold bg-gray-100">
+        <td class="text-center">합계</td>
+        <td><?= number_format($totSaleQty) ?></td>
+        <td><?= number_format($totSaleAmt) ?></td>
+        <td><?= number_format($totRetQty) ?></td>
+        <td><?= number_format($totRetAmt) ?></td>
+        <td><?= number_format($totSaleQty - $totRetQty) ?></td>
+        <td><?= number_format($totSaleAmt - $totRetAmt) ?></td>
+      </tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/admin/sales_report/yearly_sales.php

@@ -0,0 +1,62 @@
+<?= view('components/print_header', ['printTitle' => '년 판매 현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">년 판매 현황 (월별)</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/yearly-sales') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">연도</label>
+    <select name="year" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <?php for ($y = (int) date('Y'); $y >= 2020; $y--): ?>
+      <option value="<?= $y ?>" <?= (int)($year ?? date('Y')) === $y ? 'selected' : '' ?>><?= $y ?>년</option>
+      <?php endfor; ?>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>1월</th><th>2월</th><th>3월</th><th>4월</th><th>5월</th><th>6월</th>
+        <th>7월</th><th>8월</th><th>9월</th><th>10월</th><th>11월</th><th>12월</th>
+        <th class="bg-gray-100">합계</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php
+        $grandTotal = array_fill(1, 13, 0); // 1~12 + 13=total
+        foreach ($result as $row):
+      ?>
+      <tr>
+        <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
+        <?php for ($m = 1; $m <= 12; $m++):
+          $key = 'm' . sprintf('%02d', $m);
+          $val = (int) $row->$key;
+          $grandTotal[$m] += $val;
+        ?>
+        <td><?= $val > 0 ? number_format($val) : '-' ?></td>
+        <?php endfor; ?>
+        <?php $grandTotal[13] += (int) $row->total; ?>
+        <td class="font-bold bg-gray-50"><?= number_format((int) $row->total) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($result)): ?>
+      <tr><td colspan="15" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+      <?php else: ?>
+      <tr class="font-bold bg-gray-100">
+        <td colspan="2" class="text-center">합계</td>
+        <?php for ($m = 1; $m <= 12; $m++): ?>
+        <td><?= $grandTotal[$m] > 0 ? number_format($grandTotal[$m]) : '-' ?></td>
+        <?php endfor; ?>
+        <td class="bg-gray-200"><?= number_format($grandTotal[13]) ?></td>
+      </tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>