Phase 4 주문접수/판매/반품/불출 관리 구현

- DB: shop_order, shop_order_item, bag_sale, bag_issue 테이블
- 주문접수: 지정판매소 선택, 품목별 수량, 소비자가 연동, 포장단위 환산
  - 접수/취소, 배달일 기간 필터
- 판매/반품: 지정판매소별 봉투 판매+반품, 재고 자동 감산/가산
- 무료용 불출: 연도/분기/불출처/봉투코드, 재고 감산, 취소 시 복원
- E2E 테스트 7개 전체 통과

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

app/Views/admin/shop_order/index.php

@@ -0,0 +1,75 @@
+<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">주문 접수 관리</span>
+    <a href="<?= base_url('admin/shop-orders/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">주문 접수</a>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/shop-orders') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">배달일</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>
+    <a href="<?= base_url('admin/shop-orders') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th class="w-16">번호</th>
+        <th>판매소</th>
+        <th>접수일</th>
+        <th>배달일</th>
+        <th>결제</th>
+        <th>입금</th>
+        <th>수령</th>
+        <th>수량</th>
+        <th>금액</th>
+        <th class="w-20">상태</th>
+        <th class="w-24">작업</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->so_idx) ?></td>
+        <td class="text-left pl-2"><?= esc($row->so_ds_name) ?></td>
+        <td class="text-center"><?= esc($row->so_order_date) ?></td>
+        <td class="text-center"><?= esc($row->so_delivery_date) ?></td>
+        <td class="text-center"><?= esc($row->so_payment_type) ?></td>
+        <td class="text-center">
+          <?php
+            $paidMap = ['0' => '미입금', '1' => '입금'];
+            echo esc($paidMap[$row->so_paid] ?? $row->so_paid);
+          ?>
+        </td>
+        <td class="text-center">
+          <?php
+            $receivedMap = ['0' => '미수령', '1' => '수령'];
+            echo esc($receivedMap[$row->so_received] ?? $row->so_received);
+          ?>
+        </td>
+        <td><?= number_format((int) $row->so_total_qty) ?></td>
+        <td><?= number_format((int) $row->so_total_amount) ?></td>
+        <td class="text-center">
+          <?php
+            $statusMap = ['normal' => '정상', 'cancelled' => '취소'];
+            echo esc($statusMap[$row->so_status] ?? $row->so_status);
+          ?>
+        </td>
+        <td class="text-center">
+          <form action="<?= base_url('admin/shop-orders/cancel/' . (int) $row->so_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
+            <?= csrf_field() ?>
+            <button type="submit" class="text-orange-600 hover:underline text-sm">취소</button>
+          </form>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="11" class="text-center text-gray-400 py-4">등록된 주문이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>