Phase 5 판매대장/일계표/기간별현황/수불현황 리포트 구현

- SalesReport 컨트롤러 (판매대장, 일계표, 기간별판매, 수불현황)
- 판매대장: 일자별/기간별 모드 전환, 판매소별 품목 집계
- 일계표: 당일 판매 + 당월 누계 병렬 표시
- 기간별 판매현황: 품목별 판매/반품/합계 + 총합계
- 봉투 수불현황: 현재재고/입고/판매/불출 4섹션 그리드 레이아웃
- E2E 테스트 6개 전체 통과

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

app/Config/Routes.php

@@ -123,6 +123,12 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($routes): vo
     $routes->post('packaging-units/delete/(:num)', 'Admin\PackagingUnit::delete/$1');
     $routes->get('packaging-units/history/(:num)', 'Admin\PackagingUnit::history/$1');
 
+    // 현황/리포트 (Phase 5)
+    $routes->get('reports/sales-ledger', 'Admin\SalesReport::salesLedger');
+    $routes->get('reports/daily-summary', 'Admin\SalesReport::dailySummary');
+    $routes->get('reports/period-sales', 'Admin\SalesReport::periodSales');
+    $routes->get('reports/supply-demand', 'Admin\SalesReport::supplyDemand');
+
     // 판매 대행소 관리 (P2-07/08)
     $routes->get('sales-agencies', 'Admin\SalesAgency::index');
     $routes->get('sales-agencies/create', 'Admin\SalesAgency::create');

app/Controllers/Admin/SalesReport.php

@@ -0,0 +1,180 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagSaleModel;
+use App\Models\BagIssueModel;
+use App\Models\BagReceivingModel;
+use App\Models\BagInventoryModel;
+
+class SalesReport extends BaseController
+{
+    /**
+     * P5-01: 판매 대장 (일자별/기간별)
+     */
+    public function salesLedger()
+    {
+        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');
+        $mode      = $this->request->getGet('mode') ?? 'daily'; // daily or period
+
+        $saleModel = model(BagSaleModel::class);
+        $db = \Config\Database::connect();
+
+        if ($mode === 'daily') {
+            $result = $db->query("
+                SELECT bs_sale_date, bs_ds_name, bs_bag_code, bs_bag_name, bs_type,
+                       SUM(ABS(bs_qty)) as total_qty,
+                       SUM(bs_amount) as total_amount
+                FROM bag_sale
+                WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ? AND bs_type IN('sale','return')
+                GROUP BY bs_sale_date, bs_ds_name, bs_bag_code, bs_bag_name, bs_type
+                ORDER BY bs_sale_date DESC, bs_ds_name, bs_bag_code
+            ", [$lgIdx, $startDate, $endDate])->getResult();
+        } else {
+            $result = $db->query("
+                SELECT bs_ds_name, bs_bag_code, bs_bag_name,
+                       SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                       SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount,
+                       SUM(CASE WHEN bs_type='return' THEN ABS(bs_qty) ELSE 0 END) as return_qty,
+                       SUM(CASE WHEN bs_type='return' THEN bs_amount ELSE 0 END) as return_amount
+                FROM bag_sale
+                WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+                GROUP BY bs_ds_name, bs_bag_code, bs_bag_name
+                ORDER BY bs_ds_name, bs_bag_code
+            ", [$lgIdx, $startDate, $endDate])->getResult();
+        }
+
+        return view('admin/layout', [
+            'title'   => '판매 대장',
+            'content' => view('admin/sales_report/sales_ledger', compact('result', 'startDate', 'endDate', 'mode')),
+        ]);
+    }
+
+    /**
+     * P5-02: 일계표
+     */
+    public function dailySummary()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $date = $this->request->getGet('date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        // 당일 판매
+        $daily = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date = ?
+            GROUP BY bs_bag_code, bs_bag_name
+            ORDER BY bs_bag_code
+        ", [$lgIdx, $date])->getResult();
+
+        // 당월 누계
+        $monthStart = date('Y-m-01', strtotime($date));
+        $monthly = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+            GROUP BY bs_bag_code, bs_bag_name
+            ORDER BY bs_bag_code
+        ", [$lgIdx, $monthStart, $date])->getResult();
+
+        return view('admin/layout', [
+            'title'   => '일계표',
+            'content' => view('admin/sales_report/daily_summary', compact('daily', 'monthly', 'date')),
+        ]);
+    }
+
+    /**
+     * P5-03: 기간별 판매현황
+     */
+    public function periodSales()
+    {
+        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 = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_qty) ELSE 0 END) as return_qty,
+                   SUM(CASE WHEN bs_type='return' THEN bs_amount ELSE 0 END) as return_amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+            GROUP BY bs_bag_code, bs_bag_name
+            ORDER BY bs_bag_code
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        return view('admin/layout', [
+            'title'   => '기간별 판매현황',
+            'content' => view('admin/sales_report/period_sales', compact('result', 'startDate', 'endDate')),
+        ]);
+    }
+
+    /**
+     * P5-07: 봉투 수불 현황
+     */
+    public function supplyDemand()
+    {
+        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();
+
+        // 입고 합계
+        $receiving = $db->query("
+            SELECT br_bag_code, br_bag_name,
+                   SUM(br_qty_sheet) as recv_qty
+            FROM bag_receiving
+            WHERE br_lg_idx = ? AND br_receive_date BETWEEN ? AND ?
+            GROUP BY br_bag_code, br_bag_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        // 판매 합계
+        $sales = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_qty) ELSE 0 END) as return_qty
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+            GROUP BY bs_bag_code, bs_bag_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        // 불출 합계
+        $issues = $db->query("
+            SELECT bi2_bag_code, bi2_bag_name,
+                   SUM(bi2_qty) as issue_qty
+            FROM bag_issue
+            WHERE bi2_lg_idx = ? AND bi2_issue_date BETWEEN ? AND ? AND bi2_status = 'normal'
+            GROUP BY bi2_bag_code, bi2_bag_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        // 현재 재고
+        $inventory = model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->findAll();
+
+        return view('admin/layout', [
+            'title'   => '봉투 수불 현황',
+            'content' => view('admin/sales_report/supply_demand', compact('receiving', 'sales', 'issues', 'inventory', 'startDate', 'endDate')),
+        ]);
+    }
+}

app/Views/admin/sales_report/daily_summary.php

@@ -0,0 +1,102 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">일계표</span>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/daily-summary') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">조회일</label>
+    <input type="date" name="date" value="<?= esc($date ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+  </form>
+</section>
+
+<div class="flex gap-4 mt-2">
+  <!-- 당일 -->
+  <div class="flex-1 border border-gray-300 overflow-auto">
+    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
+      <span class="text-sm font-bold text-gray-700">당일 (<?= esc($date ?? '') ?>)</span>
+    </div>
+    <table class="w-full data-table">
+      <thead>
+        <tr>
+          <th>봉투코드</th>
+          <th>봉투명</th>
+          <th>판매수량</th>
+          <th>판매금액</th>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php
+          $dailySaleQtyTotal = 0;
+          $dailySaleAmountTotal = 0;
+        ?>
+        <?php foreach ($daily as $row): ?>
+        <?php
+          $dailySaleQtyTotal += (int) $row->sale_qty;
+          $dailySaleAmountTotal += (int) $row->sale_amount;
+        ?>
+        <tr>
+          <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
+          <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
+          <td><?= number_format((int) $row->sale_qty) ?></td>
+          <td><?= number_format((int) $row->sale_amount) ?></td>
+        </tr>
+        <?php endforeach; ?>
+        <?php if (empty($daily)): ?>
+        <tr><td colspan="4" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+        <?php endif; ?>
+      </tbody>
+      <tfoot class="bg-gray-50 font-bold text-right">
+        <tr>
+          <td colspan="2" class="text-center">합계</td>
+          <td><?= number_format($dailySaleQtyTotal) ?></td>
+          <td><?= number_format($dailySaleAmountTotal) ?></td>
+        </tr>
+      </tfoot>
+    </table>
+  </div>
+
+  <!-- 당월 누계 -->
+  <div class="flex-1 border border-gray-300 overflow-auto">
+    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
+      <span class="text-sm font-bold text-gray-700">당월 누계 (<?= esc($monthStart ?? '') ?> ~ <?= esc($date ?? '') ?>)</span>
+    </div>
+    <table class="w-full data-table">
+      <thead>
+        <tr>
+          <th>봉투코드</th>
+          <th>봉투명</th>
+          <th>판매수량</th>
+          <th>판매금액</th>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php
+          $monthlySaleQtyTotal = 0;
+          $monthlySaleAmountTotal = 0;
+        ?>
+        <?php foreach ($monthly as $row): ?>
+        <?php
+          $monthlySaleQtyTotal += (int) $row->sale_qty;
+          $monthlySaleAmountTotal += (int) $row->sale_amount;
+        ?>
+        <tr>
+          <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
+          <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
+          <td><?= number_format((int) $row->sale_qty) ?></td>
+          <td><?= number_format((int) $row->sale_amount) ?></td>
+        </tr>
+        <?php endforeach; ?>
+        <?php if (empty($monthly)): ?>
+        <tr><td colspan="4" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+        <?php endif; ?>
+      </tbody>
+      <tfoot class="bg-gray-50 font-bold text-right">
+        <tr>
+          <td colspan="2" class="text-center">합계</td>
+          <td><?= number_format($monthlySaleQtyTotal) ?></td>
+          <td><?= number_format($monthlySaleAmountTotal) ?></td>
+        </tr>
+      </tfoot>
+    </table>
+  </div>
+</div>

app/Views/admin/sales_report/period_sales.php

@@ -0,0 +1,69 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">기간별 판매현황</span>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/period-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>봉투코드</th>
+        <th>봉투명</th>
+        <th>판매수량</th>
+        <th>판매금액</th>
+        <th>반품수량</th>
+        <th>반품금액</th>
+        <th>합계수량</th>
+        <th>합계금액</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php
+        $grandSaleQty = 0;
+        $grandSaleAmount = 0;
+        $grandReturnQty = 0;
+        $grandReturnAmount = 0;
+      ?>
+      <?php foreach ($result as $row): ?>
+      <?php
+        $grandSaleQty += (int) $row->sale_qty;
+        $grandSaleAmount += (int) $row->sale_amount;
+        $grandReturnQty += (int) $row->return_qty;
+        $grandReturnAmount += (int) $row->return_amount;
+      ?>
+      <tr>
+        <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
+        <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="8" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+    <tfoot class="bg-gray-50 font-bold text-right">
+      <tr>
+        <td colspan="2" class="text-center">합계</td>
+        <td><?= number_format($grandSaleQty) ?></td>
+        <td><?= number_format($grandSaleAmount) ?></td>
+        <td><?= number_format($grandReturnQty) ?></td>
+        <td><?= number_format($grandReturnAmount) ?></td>
+        <td><?= number_format($grandSaleQty - $grandReturnQty) ?></td>
+        <td><?= number_format($grandSaleAmount - $grandReturnAmount) ?></td>
+      </tr>
+    </tfoot>
+  </table>
+</div>

app/Views/admin/sales_report/sales_ledger.php

@@ -0,0 +1,93 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">판매 대장</span>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/sales-ledger') ?>" 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"/>
+    <label class="text-sm text-gray-600">조회방식</label>
+    <select name="mode" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="daily" <?= ($mode ?? '') === 'daily' ? 'selected' : '' ?>>일자별</option>
+      <option value="period" <?= ($mode ?? '') === 'period' ? 'selected' : '' ?>>기간별</option>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+  </form>
+</section>
+
+<?php if (($mode ?? 'daily') === 'daily'): ?>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>판매일</th>
+        <th>판매소</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>구분</th>
+        <th>수량</th>
+        <th>금액</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($result as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($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">
+          <?php
+            $typeMap = ['sale' => '판매', 'return' => '반품'];
+            echo esc($typeMap[$row->bs_type] ?? $row->bs_type);
+          ?>
+        </td>
+        <td><?= number_format((int) $row->total_qty) ?></td>
+        <td><?= number_format((int) $row->total_amount) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($result)): ?>
+      <tr><td colspan="7" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+
+<?php else: ?>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>판매소</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>판매수량</th>
+        <th>판매금액</th>
+        <th>반품수량</th>
+        <th>반품금액</th>
+        <th>계(수량)</th>
+        <th>계(금액)</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($result as $row): ?>
+      <tr>
+        <td class="text-left pl-2"><?= esc($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><?= 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="9" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+<?php endif; ?>

app/Views/admin/sales_report/supply_demand.php

@@ -0,0 +1,130 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">봉투 수불 현황</span>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/supply-demand') ?>" 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="grid grid-cols-2 gap-4 mt-2">
+  <!-- 현재 재고 -->
+  <div class="border border-gray-300 rounded overflow-auto">
+    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
+      <span class="text-sm font-bold text-gray-700">현재 재고</span>
+    </div>
+    <table class="w-full data-table">
+      <thead>
+        <tr>
+          <th>봉투코드</th>
+          <th>봉투명</th>
+          <th>재고수량</th>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php foreach ($inventory as $row): ?>
+        <tr>
+          <td class="text-center font-mono"><?= esc($row->bi_bag_code) ?></td>
+          <td class="text-left pl-2"><?= esc($row->bi_bag_name) ?></td>
+          <td class="font-bold"><?= number_format((int) $row->bi_qty) ?></td>
+        </tr>
+        <?php endforeach; ?>
+        <?php if (empty($inventory)): ?>
+        <tr><td colspan="3" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
+        <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+
+  <!-- 기간 입고 -->
+  <div class="border border-gray-300 rounded overflow-auto">
+    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
+      <span class="text-sm font-bold text-gray-700">기간 입고</span>
+    </div>
+    <table class="w-full data-table">
+      <thead>
+        <tr>
+          <th>봉투코드</th>
+          <th>봉투명</th>
+          <th>입고수량</th>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php foreach ($receiving as $row): ?>
+        <tr>
+          <td class="text-center font-mono"><?= esc($row->br_bag_code) ?></td>
+          <td class="text-left pl-2"><?= esc($row->br_bag_name) ?></td>
+          <td><?= number_format((int) $row->recv_qty) ?></td>
+        </tr>
+        <?php endforeach; ?>
+        <?php if (empty($receiving)): ?>
+        <tr><td colspan="3" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
+        <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+
+  <!-- 기간 판매 -->
+  <div class="border border-gray-300 rounded overflow-auto">
+    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
+      <span class="text-sm font-bold text-gray-700">기간 판매</span>
+    </div>
+    <table class="w-full data-table">
+      <thead>
+        <tr>
+          <th>봉투코드</th>
+          <th>봉투명</th>
+          <th>판매수량</th>
+          <th>반품수량</th>
+          <th>순판매</th>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php foreach ($sales 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>
+          <td><?= number_format((int) $row->sale_qty) ?></td>
+          <td><?= number_format((int) $row->return_qty) ?></td>
+          <td class="font-bold"><?= number_format((int) $row->sale_qty - (int) $row->return_qty) ?></td>
+        </tr>
+        <?php endforeach; ?>
+        <?php if (empty($sales)): ?>
+        <tr><td colspan="5" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
+        <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+
+  <!-- 기간 불출 -->
+  <div class="border border-gray-300 rounded overflow-auto">
+    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
+      <span class="text-sm font-bold text-gray-700">기간 불출</span>
+    </div>
+    <table class="w-full data-table">
+      <thead>
+        <tr>
+          <th>봉투코드</th>
+          <th>봉투명</th>
+          <th>불출수량</th>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php foreach ($issues as $row): ?>
+        <tr>
+          <td class="text-center font-mono"><?= esc($row->bi2_bag_code) ?></td>
+          <td class="text-left pl-2"><?= esc($row->bi2_bag_name) ?></td>
+          <td><?= number_format((int) $row->issue_qty) ?></td>
+        </tr>
+        <?php endforeach; ?>
+        <?php if (empty($issues)): ?>
+        <tr><td colspan="3" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
+        <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+</div>

e2e/phase5-reports.spec.js

@@ -0,0 +1,57 @@
+// @ts-check
+const { test, expect } = require('@playwright/test');
+const { login } = require('./helpers/auth');
+
+async function loginAsAdmin(page) {
+  await login(page, 'admin');
+  await page.locator('input[name="lg_idx"]').first().check();
+  await page.click('button[type="submit"]');
+  await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 15000 });
+}
+
+test.describe('P5: 판매 대장', () => {
+  test('일자별 판매 대장 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/reports/sales-ledger');
+    await expect(page).toHaveURL(/\/admin\/reports\/sales-ledger/);
+  });
+  test('기간별 판매 대장', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/reports/sales-ledger?mode=period&start_date=2026-01-01&end_date=2026-12-31');
+    await expect(page).toHaveURL(/mode=period/);
+  });
+});
+
+test.describe('P5: 일계표', () => {
+  test('일계표 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/reports/daily-summary');
+    await expect(page).toHaveURL(/\/admin\/reports\/daily-summary/);
+  });
+});
+
+test.describe('P5: 기간별 판매현황', () => {
+  test('기간별 판매현황 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/reports/period-sales');
+    await expect(page).toHaveURL(/\/admin\/reports\/period-sales/);
+  });
+});
+
+test.describe('P5: 봉투 수불 현황', () => {
+  test('수불 현황 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/reports/supply-demand');
+    await expect(page).toHaveURL(/\/admin\/reports\/supply-demand/);
+  });
+});
+
+test.describe('P5: 지자체관리자 접근', () => {
+  test('리포트 접근 가능', async ({ page }) => {
+    await login(page, 'local');
+    await page.goto('/admin/reports/sales-ledger');
+    await expect(page).toHaveURL(/\/admin\/reports\/sales-ledger/);
+    await page.goto('/admin/reports/daily-summary');
+    await expect(page).toHaveURL(/\/admin\/reports\/daily-summary/);
+  });
+});