README.md 전체 구조 분석 반영 — 최신 상태로 업데이트

- DB 25개 테이블 전체 문서화 (회원/지자체/코드/단가/발주/판매/불출)
- 컨트롤러 28개, 모델 25개, 뷰 88개 구조 정리
- 라우트 구조 (공개/사이트/관리자) 섹션별 정리
- Phase 1~5 완료 반영, Phase 6 대기 작업 목록
- SQL 스크립트 21개 실행 순서 및 용도
- E2E 테스트 84개 파일별 정리
- 보안 (RBAC/PII/로그인lock/CSRF/멀티테넌시) 정리

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

README.md

@@ -1,8 +1,8 @@
-# 종량제 — 쓰레기봉투 물류시스템 (jongryangje)
+# 종량제 -- 쓰레기봉투 물류시스템 (jongryangje)
 
-**[종량제 개발목록 (엑셀 다운로드)](https://github.com/wixon-associates/jongryangje/raw/main/assets/종량제_개발목록_20260127.xlsx)** — 로컬 복제 후에는 [`assets/종량제_개발목록_20260127.xlsx`](./assets/종량제_개발목록_20260127.xlsx)
+**[종량제 개발목록 (엑셀 다운로드)](https://github.com/wixon-associates/jongryangje/raw/main/assets/종량제_개발목록_20260127.xlsx)** -- 로컬 복제 후에는 [`assets/종량제_개발목록_20260127.xlsx`](./assets/종량제_개발목록_20260127.xlsx)
 
-지자체·지정판매소 등을 대상으로 하는 **종량제 쓰레기봉투 물류·업무 웹 애플리케이션**입니다.
+지자체/지정판매소 등을 대상으로 하는 **종량제 쓰레기봉투 물류/업무 웹 애플리케이션**입니다.
 백엔드는 **[CodeIgniter 4](https://codeigniter.com/)** 기반입니다.
 
 **저장소:** [wixon-associates/jongryangje](https://github.com/wixon-associates/jongryangje)
@@ -18,77 +18,9 @@
 | Language | PHP 8.2+ (strict types) |
 | Database | MySQL / MariaDB (MySQLi) |
 | 의존성 관리 | Composer 2.x |
-| 테스트 | PHPUnit 10.x |
+| E2E 테스트 | Playwright (Chromium) |
 | 세션 | 파일 기반 (`writable/session/`) |
-
+| 프론트엔드 | Tailwind CSS (CDN), Vanilla JS |
----
-
-## 요구 사항
-
-- **PHP** 8.2 이상 (`composer.json` 기준)
-- **Composer** 2.x
-- **MySQL / MariaDB** (프로젝트는 `MySQLi` 드라이버 사용)
-- 권장 PHP 확장: `intl`, `mbstring`, MySQL 사용 시 `mysqlnd`
-
----
-
-## 빠른 시작 (로컬)
-
-### 1) 저장소 복제
-
-```bash
-git clone https://github.com/wixon-associates/jongryangje.git
-cd jongryangje
-```
-
-### 2) 의존성 설치
-
-```bash
-composer install
-```
-
-### 3) 환경 설정
-
-루트에 있는 샘플 파일을 복사해 `.env`를 만듭니다.
-
-```bash
-cp env .env
-```
-
-`.env`에서 최소한 다음을 설정합니다.
-
-| 항목 | 설명 |
-|------|------|
-| `app.baseURL` | 예: `http://localhost:8080/` (끝에 `/`) |
-| `database.default.*` | DB 호스트·DB명·사용자·비밀번호 |
-| `encryption.key` | 개인정보(이메일·연락처) 암호화용. **64자리 hex** (예: `php -r "echo bin2hex(random_bytes(32));"`) |
-
-> `.env`는 **Git에 올리지 마세요.** 비밀번호·키가 들어갑니다.
-
-### 4) 데이터베이스 준비
-
-아래 순서대로 SQL 스크립트를 실행합니다.
-
-| 순서 | 파일 | 용도 |
-|------|------|------|
-| 1 | `writable/database/init_jongryangje_dev.sql` | DB·DB 사용자 생성 |
-| 2 | `writable/database/login_tables.sql` | 회원·로그인·지자체·지정판매소 기본 테이블 |
-| 3 | `writable/database/member_approval_request_add.sql` | 회원가입 역할 승인 요청 테이블 |
-| 4 | `writable/database/menu_tables.sql` | 메뉴 시스템 (메뉴 타입 + 메뉴 항목 + 시드) |
-| 5 | `writable/database/local_government_init_daegu.sql` | 대구 시범 지자체 데이터 |
-| 6 | `writable/database/code_master_init_daegu.sql` | 기본코드 마스터 초기화 |
-
-### 5) 개발 서버 실행
-
-```bash
-php spark serve --port=8045
-```
-
-### 6) 테스트
-
-```bash
-vendor/bin/phpunit
-```
 
 ---
 
@@ -96,21 +28,119 @@ vendor/bin/phpunit
 
 ```
 app/
-├── Config/          # Routes, Database, Roles, Filters, Session 등
+├── Config/              # Routes, Database, Roles, Filters, Session 등 (45개)
-├── Controllers/     # Home, Auth, Admin/* (8개 관리자 컨트롤러)
+├── Controllers/         # 28개 컨트롤러
-├── Models/          # 7개 모델 (Member, LocalGovernment, DesignatedShop 등)
+│   ├── Auth.php         # 로그인/로그아웃/회원가입
-├── Views/           # admin/, auth/, bag/, home/ 템플릿
+│   ├── Bag.php          # 사이트 메뉴 페이지 (10개 메뉴)
+│   ├── Home.php         # 홈/대시보드
+│   └── Admin/           # 관리자 컨트롤러 24개
+│       ├── BagOrder.php       # 발주 관리
+│       ├── BagReceiving.php   # 입고 관리
+│       ├── BagInventory.php   # 재고 현황
+│       ├── BagSale.php        # 판매/반품 관리
+│       ├── BagIssue.php       # 무료용 불출 관리
+│       ├── ShopOrder.php      # 주문 접수 관리
+│       ├── BagPrice.php       # 봉투 단가 관리
+│       ├── PackagingUnit.php  # 포장 단위 관리
+│       ├── CodeKind.php       # 기본코드 종류
+│       ├── CodeDetail.php     # 세부코드
+│       ├── SalesAgency.php    # 판매 대행소
+│       ├── Manager.php        # 담당자
+│       ├── Company.php        # 업체 (제작/협회/회수)
+│       ├── FreeRecipient.php  # 무료용 대상자
+│       ├── SalesReport.php    # 리포트 (판매대장/일계표/수불)
+│       ├── User.php           # 회원 관리
+│       ├── DesignatedShop.php # 지정판매소
+│       ├── LocalGovernment.php # 지자체
+│       ├── Menu.php           # 메뉴 관리
+│       ├── PasswordChange.php # 비밀번호 변경
+│       └── ...
+├── Models/              # 25개 모델
+├── Views/               # 88개 뷰 템플릿
+│   ├── admin/           # 관리자 뷰 (59개, 엔티티별 하위 디렉토리)
+│   ├── bag/             # 사이트 메뉴 뷰 (17개 + 레이아웃)
+│   ├── auth/            # 로그인/회원가입 (2개)
+│   └── home/            # 대시보드 (1개)
 ├── Filters/             # AdminAuthFilter (관리자 접근 제어)
 ├── Helpers/             # admin_helper, pii_encryption_helper
 └── Database/            # Migrations, Seeds
 public/                  # 웹 루트
-writable/database/   # SQL 초기화 스크립트
+writable/database/       # SQL 초기화/시드 스크립트 (21개)
-tests/               # unit/, database/, session/
+e2e/                     # Playwright E2E 테스트 (84개 테스트)
 assets/                  # 기획 문서 (엑셀)
 ```
 
 ---
 
+## 데이터베이스 (25개 테이블)
+
+### 회원/인증
+
+| 테이블 | 용도 |
+|--------|------|
+| `member` | 회원 (mb_id, mb_level, mb_state, PII 암호화, 로그인 실패 lock) |
+| `member_log` | 로그인/로그아웃 감사 로그 (IP, User-Agent) |
+| `member_approval_request` | 회원가입 역할 승인 요청 (pending/approved/rejected) |
+
+### 지자체/판매소
+
+| 테이블 | 용도 |
+|--------|------|
+| `local_government` | 지자체 (테넌트 루트, lg_code 기반) |
+| `designated_shop` | 지정판매소 (지자체별, 판매소번호 자동생성) |
+
+### 메뉴 시스템
+
+| 테이블 | 용도 |
+|--------|------|
+| `menu_type` | 메뉴 유형 (admin, site) |
+| `menu` | 메뉴 항목 (트리 구조, 역할별 노출, 지자체별) |
+
+### 기본코드 마스터
+
+| 테이블 | 용도 |
+|--------|------|
+| `code_kind` | 코드 종류 (A~T, 20종) |
+| `code_detail` | 세부코드 (행정구역, 봉투구분, 재질, 용량 등) |
+
+### 단가/포장
+
+| 테이블 | 용도 |
+|--------|------|
+| `bag_price` | 봉투 단가 (발주/도매/소비자가, 적용기간) |
+| `bag_price_history` | 단가 변경 이력 |
+| `packaging_unit` | 포장 단위 (박스/팩/낱장) |
+| `packaging_unit_history` | 포장 단위 변경 이력 |
+
+### 업체/담당자/대상자
+
+| 테이블 | 용도 |
+|--------|------|
+| `sales_agency` | 판매 대행소 |
+| `company` | 업체 (manufacturer/association/collector) |
+| `manager` | 담당자 (소속/직위) |
+| `free_recipient` | 무료용 대상자 (생보자/시설/수훈자) |
+
+### 발주/입고/재고
+
+| 테이블 | 용도 |
+|--------|------|
+| `bag_order` | 발주 (UUID, LOT번호, SHA-256 해시) |
+| `bag_order_item` | 발주 품목 (봉투코드별 수량/금액) |
+| `bag_receiving` | 입고 (발주 연계, 박스/낱장 수량) |
+| `bag_inventory` | 재고 현황 (봉투코드별 현재 재고) |
+
+### 판매/주문/불출
+
+| 테이블 | 용도 |
+|--------|------|
+| `bag_sale` | 판매/반품 (판매소, 봉투코드, 수량/금액) |
+| `shop_order` | 주문 접수 (배달일, 결제/입금/수령 상태) |
+| `shop_order_item` | 주문 품목 (박스/팩/낱장 단위) |
+| `bag_issue` | 무료용 불출 (연도/분기, 불출처, 상태) |
+
+---
+
 ## 역할 체계 (RBAC)
 
 | Level | 역할 | 설명 |
@@ -120,295 +150,329 @@ assets/              # 기획 문서 (엑셀)
 | 2 | 지정판매소 | 봉투 판매/재고 관리 |
 | 1 | 일반 사용자 | 기본 조회 (시민) |
 
-- 역할 상수: `Config\Roles` — `LEVEL_SUPER_ADMIN(4)`, `LEVEL_LOCAL_ADMIN(3)`, `LEVEL_SHOP(2)`, `LEVEL_CITIZEN(1)`
+- 역할 상수: `Config\Roles` -- `LEVEL_SUPER_ADMIN(4)`, `LEVEL_LOCAL_ADMIN(3)`, `LEVEL_SHOP(2)`, `LEVEL_CITIZEN(1)`
 - `AdminAuthFilter`가 로그인 + 레벨 3/4 + 지자체 선택 여부 검증
 
 ## 멀티테넌시
 
-- `local_government.lg_idx` 가 테넌트 루트
+- `local_government.lg_idx`가 테넌트 루트
-- 관리자 필터에서 `session('admin_lg_idx')` 기반 테넌트 분리
+- 관리자 필터에서 `admin_effective_lg_idx()` 기반 테넌트 분리
 - Super Admin은 `/admin/select-local-government`에서 작업 지자체 선택
+- 지자체관리자는 소속 `mb_lg_idx` 자동 적용
 
 ---
 
-## 주요 URL
+## 라우트 구조
 
-| 경로 | 설명 | 인증 |
+### 공개 페이지
+
+| 경로 | 설명 |
+|------|------|
+| `/` | 홈 (비로그인: 환영, 로그인: 대시보드) |
+| `/login`, `/logout` | 로그인/로그아웃 |
+| `/register` | 회원가입 (역할 승인 플로우) |
+| `/dashboard/*` | 대시보드 시안 (classic/modern/dense/charts) |
+
+### 사이트 메뉴 (`/bag/*`)
+
+| 경로 | 설명 | 기능 |
 |------|------|------|
-| `/` | 홈 (비로그인 시 환영 화면) | 공개 |
+| `/bag/basic-info` | 기본정보관리 | 코드/단가/포장단위 조회 + 관리 링크 |
-| `/login`, `/logout` | 로그인·로그아웃 | 공개 |
+| `/bag/purchase-inbound` | 발주 입고 관리 | 발주/입고 목록 + 등록 버튼 |
-| `/register` | 회원가입 (역할 승인 플로우 연동) | 공개 |
+| `/bag/issue` | 불출 관리 | 불출 목록 + 처리/취소 |
-| `/dashboard` | 로그인 후 메인 대시보드 | 인증 |
+| `/bag/inventory` | 재고 관리 | 봉투별 현재 재고 조회 |
-| `/dashboard/classic-mock` 등 | UI 시안용 라우트 | 인증 |
+| `/bag/sales` | 판매 관리 | 주문/판매/반품 + 등록 |
-| `/bag/*` | 봉투 관련 페이지 (목업) | 인증 |
+| `/bag/sales-stats` | 판매 현황 | 기간별 판매 데이터 |
-| `/admin` | 관리자 대시보드 | 관리자 (Lv.3+) |
+| `/bag/flow` | 봉투 수불 관리 | 봉투코드별 입출고 수불 요약 |
-| `/admin/users` | 회원 관리 (CRUD) | 관리자 |
+| `/bag/analytics` | 통계 분석 관리 | Phase 6 예정 |
-| `/admin/access/login-history` | 로그인 이력 조회 | 관리자 |
+| `/bag/window` | 창 | Phase 6 예정 |
-| `/admin/access/approvals` | 회원가입 역할 승인 대기 처리 | 관리자 |
+| `/bag/help` | 도움말 | 시스템 안내 |
-| `/admin/roles` | 역할 목록 조회 | 관리자 |
-| `/admin/menus` | 메뉴 관리 (트리 구조 CRUD) | 관리자 |
-| `/admin/local-governments` | 지자체 관리 | 관리자 |
-| `/admin/designated-shops` | 지정판매소 관리 (CRUD) | 관리자 |
-| `/admin/select-local-government` | 작업 지자체 선택 | Super Admin |
 
-정확한 라우트는 `app/Config/Routes.php`를 확인하세요.
+### 관리자 (`/admin/*`, adminAuth 필터)
+
+**시스템 관리**
+
+| 경로 | 기능 |
+|------|------|
+| `/admin` | 관리자 대시보드 |
+| `/admin/users/*` | 회원 관리 (CRUD) |
+| `/admin/access/login-history` | 로그인 이력 |
+| `/admin/access/approvals` | 회원 승인 대기 처리 |
+| `/admin/roles` | 역할 목록 |
+| `/admin/menus/*` | 메뉴 관리 (트리 CRUD) |
+| `/admin/local-governments/*` | 지자체 관리 (CRUD) |
+| `/admin/select-local-government` | 작업 지자체 선택 (Super Admin) |
+| `/admin/password-change` | 비밀번호 변경 |
+| `/admin/designated-shops/*` | 지정판매소 관리 (CRUD) |
+
+**기본정보관리 (Phase 2)**
+
+| 경로 | 기능 |
+|------|------|
+| `/admin/code-kinds/*` | 기본코드 종류 (CRUD) |
+| `/admin/code-details/*` | 세부코드 (CRUD) |
+| `/admin/bag-prices/*` | 봉투 단가 (CRUD + 이력) |
+| `/admin/packaging-units/*` | 포장 단위 (CRUD + 이력) |
+| `/admin/sales-agencies/*` | 판매 대행소 (CRUD) |
+| `/admin/managers/*` | 담당자 (CRUD) |
+| `/admin/companies/*` | 업체 (CRUD) |
+| `/admin/free-recipients/*` | 무료용 대상자 (CRUD) |
+
+**발주/입고/재고 (Phase 3)**
+
+| 경로 | 기능 |
+|------|------|
+| `/admin/bag-orders/*` | 발주 관리 (등록/상세/취소/삭제) |
+| `/admin/bag-receivings/*` | 입고 관리 (등록, 재고 자동 반영) |
+| `/admin/bag-inventory` | 재고 현황 조회 |
+
+**판매/주문/불출 (Phase 4)**
+
+| 경로 | 기능 |
+|------|------|
+| `/admin/shop-orders/*` | 주문 접수 (등록/취소) |
+| `/admin/bag-sales/*` | 판매/반품 (등록) |
+| `/admin/bag-issues/*` | 무료용 불출 (등록/취소, 재고 연동) |
+
+**리포트 (Phase 5)**
+
+| 경로 | 기능 |
+|------|------|
+| `/admin/reports/sales-ledger` | 판매 대장 (일자별/기간별) |
+| `/admin/reports/daily-summary` | 일계표 (일계 + 월간 누계) |
+| `/admin/reports/period-sales` | 기간별 판매현황 |
+| `/admin/reports/supply-demand` | 봉투 수불 현황 |
 
 ---
 
-## DB 테이블
+## 모델 (25개)
 
-| 테이블 | 용도 |
+| 모델 | 테이블 | 용도 |
-|--------|------|
+|------|--------|------|
-| `member` | 회원 (mb_id, mb_level, mb_state, PII 암호화) |
+| MemberModel | member | 회원 계정 |
-| `member_log` | 로그인/로그아웃 감사 로그 (IP, User-Agent) |
+| MemberLogModel | member_log | 로그인 이력 |
-| `member_approval_request` | 회원가입 승인 요청 (pending/approved/rejected) |
+| MemberApprovalRequestModel | member_approval_request | 승인 요청 |
-| `local_government` | 지자체 (테넌트 루트) |
+| LocalGovernmentModel | local_government | 지자체 |
-| `designated_shop` | 지정판매소 (지자체별 관리) |
+| DesignatedShopModel | designated_shop | 지정판매소 |
-| `menu_type` | 메뉴 유형 (admin, site) |
+| MenuModel | menu | 메뉴 항목 |
-| `menu` | 메뉴 항목 (트리 구조, 역할별 노출) |
+| MenuTypeModel | menu_type | 메뉴 유형 |
+| CodeKindModel | code_kind | 코드 종류 |
+| CodeDetailModel | code_detail | 세부코드 |
+| BagPriceModel | bag_price | 봉투 단가 |
+| BagPriceHistoryModel | bag_price_history | 단가 변경 이력 |
+| PackagingUnitModel | packaging_unit | 포장 단위 |
+| PackagingUnitHistoryModel | packaging_unit_history | 포장 단위 이력 |
+| SalesAgencyModel | sales_agency | 판매 대행소 |
+| CompanyModel | company | 업체 |
+| ManagerModel | manager | 담당자 |
+| FreeRecipientModel | free_recipient | 무료 대상자 |
+| BagOrderModel | bag_order | 발주 |
+| BagOrderItemModel | bag_order_item | 발주 품목 |
+| BagReceivingModel | bag_receiving | 입고 |
+| BagInventoryModel | bag_inventory | 재고 |
+| BagSaleModel | bag_sale | 판매/반품 |
+| ShopOrderModel | shop_order | 주문 접수 |
+| ShopOrderItemModel | shop_order_item | 주문 품목 |
+| BagIssueModel | bag_issue | 무료 불출 |
+
+---
+
+## 보안
+
+| 항목 | 구현 |
+|------|------|
+| 인증 | 세션 기반 로그인, AdminAuthFilter로 관리자 접근 제어 |
+| RBAC | 4단계 역할 (Config\Roles), 메뉴별 역할 노출 |
+| PII 암호화 | `pii_encryption_helper` (AES, `ENC:` prefix) - 이메일/전화번호 |
+| 비밀번호 | `password_hash()` + `password_verify()` (bcrypt) |
+| 로그인 보호 | 5회 실패 시 계정 잠금 (mb_login_fail_count, mb_locked_until) |
+| CSRF | CodeIgniter 내장 CSRF 필터 |
+| 멀티테넌시 | lg_idx 기반 데이터 격리, 세션에서 테넌트 관리 |
+
+---
+
+## 빠른 시작
+
+### 1) 저장소 복제 및 의존성 설치
+
+```bash
+git clone https://github.com/wixon-associates/jongryangje.git
+cd jongryangje
+composer install
+npm install        # Playwright E2E 테스트용
+```
+
+### 2) 환경 설정
+
+```bash
+cp env .env
+```
+
+`.env`에서 설정:
+
+| 항목 | 설명 |
+|------|------|
+| `app.baseURL` | 예: `http://localhost:8045/` |
+| `database.default.*` | DB 호스트/DB명/사용자/비밀번호 |
+| `encryption.key` | PII 암호화용 64자리 hex |
+
+### 3) 데이터베이스 준비
+
+SQL 스크립트 실행 순서:
+
+| 순서 | 파일 | 용도 |
+|------|------|------|
+| 1 | `init_jongryangje_dev.sql` | DB/사용자 생성 |
+| 2 | `login_tables.sql` | 회원/로그인/지자체/지정판매소 테이블 |
+| 3 | `member_approval_request_add.sql` | 승인 요청 테이블 |
+| 4 | `member_login_lock_add.sql` | 로그인 잠금 컬럼 |
+| 5 | `menu_tables.sql` | 메뉴 시스템 + 시드 |
+| 6 | `menu_type_add_site.sql` | 사이트 메뉴 타입 |
+| 7 | `local_government_init_daegu.sql` | 대구 8개 구군 지자체 |
+| 8 | `code_master_init_daegu.sql` | 기본코드 마스터 (20종) |
+| 9 | `bag_price_tables.sql` | 단가 + 단가 이력 테이블 |
+| 10 | `packaging_unit_tables.sql` | 포장 단위 + 이력 테이블 |
+| 11 | `sales_agency_tables.sql` | 판매 대행소 테이블 |
+| 12 | `manager_tables.sql` | 담당자 테이블 |
+| 13 | `company_tables.sql` | 업체 테이블 |
+| 14 | `free_recipient_tables.sql` | 무료 대상자 테이블 |
+| 15 | `order_tables.sql` | 발주/발주품목 테이블 |
+| 16 | `sales_tables.sql` | 판매/입고/재고/불출/주문 테이블 |
+| 17 | `seed_test_accounts.sql` | 테스터 계정 4개 |
+| 18 | `seed_realistic_data.sql` | 실제형 시범 데이터 |
+
+### 4) 개발 서버 실행
+
+```bash
+php spark serve --port=8045
+```
+
+### 5) 시드 데이터 (선택)
+
+```bash
+node e2e/helpers/db-seed.js              # 테스터 계정 생성
+node e2e/helpers/db-seed-realistic.js    # 실제형 시범 데이터
+```
+
+---
+
+## E2E 테스트 (Playwright)
+
+```bash
+# 전체 테스트
+npm test
+
+# headed 모드 (브라우저 표시)
+npm run test:headed
+
+# 특정 파일
+npx playwright test e2e/auth.spec.js
+
+# 특정 테스트
+npx playwright test -g "로그인 페이지"
+```
+
+### 테스터 계정 (비밀번호: `test1234!`)
+
+| ID | 역할 | Level |
+|----|------|-------|
+| `tester_admin` | Super Admin | 4 |
+| `tester_local` | 지자체관리자 (중구청) | 3 |
+| `tester_shop` | 지정판매소 | 2 |
+| `tester_user` | 일반 사용자 | 1 |
+
+### 테스트 파일 (84개 테스트)
+
+| 파일 | 테스트 수 | 대상 |
+|------|-----------|------|
+| auth.spec.js | 9 | 로그인/로그아웃/회원가입 |
+| admin.spec.js | 10 | 관리자 패널 접근 |
+| public.spec.js | 4 | 공개 페이지 |
+| bag-site.spec.js | 11 | 사이트 메뉴 /bag/* |
+| code-management.spec.js | 7 | 기본코드 CRUD |
+| bag-price.spec.js | 6 | 봉투 단가 |
+| packaging-unit.spec.js | 3 | 포장 단위 |
+| phase2-entities.spec.js | 8 | 대행소/담당자/업체/무료대상자 |
+| phase2-extra.spec.js | 4 | 지자체 수정/비밀번호/로그인 lock |
+| phase3-order.spec.js | 8 | 발주/입고/재고 |
+| phase4-sales.spec.js | 10 | 주문/판매/불출 |
+| phase5-reports.spec.js | 4 | 리포트 |
 
 ---
 
 ## 기본코드 체계
 
-개발목록 엑셀의 "기본코드 종류" 시트 기준, A~Y 총 25종의 코드 체계:
+A~T 총 20종의 코드 체계 (`code_kind` + `code_detail`):
 
 | 코드 | 코드명 | 코드 | 코드명 |
 |------|--------|------|--------|
-| A | 도/특별시/광역시 구분 | N | 동판종류 |
+| A | 도/특별시/광역시 구분 | K | 반품사유 |
-| B | 특별시/광역시/시/군코드 | O | 봉투명 |
+| B | 특별시/광역시/시/군코드 | L | 지정판매소 변경사유 |
-| C | 구코드 | P | 작업권한 |
+| C | 구코드 | M | 수불구분 |
-| D | 동코드 | Q | 예산과목 |
+| D | 동코드 | N | 동판종류 |
-| E | 봉투구분 (일반/공공/무료/공동주택/재사용/음식물) | R | 은행목록 |
+| E | 봉투구분 | O | 봉투명 (상세 봉투코드) |
-| F | 봉투재질 (고밀도/PP마대/스티커/용기) | S | 소속 |
+| F | 봉투재질 | P | 작업권한 |
-| G | 용량별 (2L~120L, 1000원~10000원) | T | 직위 |
+| G | 용량별 | Q | 예산과목 |
-| H | 무상지급 대상 | U | 배달 |
+| H | 무상지급 대상 | R | 은행목록 |
-| I | 판매형태 (무상/일반/관내/교환) | V | 구역 |
+| I | 판매형태 | S | 소속 |
-| J | 반품형태 | W | 봉투명(약어) |
+| J | 반품형태 | T | 직위 |
-| K | 반품사유 | X | 봉투구분(대분) |
-| L | 지정판매소 변경사유 | Y | 분기 |
-| M | 수불구분 | | |
 
 ---
 
-## 개발 현황
+## 개발 진행 현황
 
-### 웹 기능목록 (63개 항목)
+### Phase별 완료 현황
 
-기획 문서(`assets/종량제_개발목록_20260127.xlsx`)의 "웹 기능목록" 시트 기준으로 정리합니다.
+| Phase | 내용 | 상태 |
+|-------|------|------|
+| Phase 1 | 프로젝트 초기 세팅, 로그인/회원가입, RBAC, 멀티테넌시, 메뉴 관리, PII 암호화 | **완료** |
+| Phase 2 | 기본정보관리 (코드/단가/포장/대행소/담당자/업체/무료대상자/지자체수정/비밀번호/로그인lock) | **완료** |
+| Phase 3 | 발주/입고/재고 (발주등록/LOT/취소/삭제/현황/입고처리/재고현황) | **완료** |
+| Phase 4 | 주문/판매/불출 (주문접수/판매/반품/불출처리/취소) | **완료** |
+| Phase 5 | 리포트 (판매대장/일계표/기간별현황/수불현황) | **완료** |
+| Phase 6 | 모바일앱 + 고급기능 (바코드/통계/엑셀/인쇄) | 대기 |
 
-#### 구현 완료
+### Phase 6 이후 대기 작업
 
-| No | 카테고리 | 기능 | 상태 | 비고 |
+- 지정판매소 다조건 조회 + 엑셀 + 인쇄 + 바코드 출력
-|----|---------|------|------|------|
+- 지정판매소 지도 표시 / 현황 (신규/취소)
-| 1 | 공통 | 로깅 (로그인/로그아웃 이력) | **완료** | `member_log` 테이블, IP/UA 기록 |
+- 카카오 주소 검색 API 연동
-| 2 | 공통 | 개인정보 비식별화 | **완료** | `pii_encryption_helper` (ENC: prefix, AES 암호화) |
+- 년 판매 현황 (월별/분기별)
-| 3 | 공통 | 로그인 | **부분** | 로그인/세션/역할별 리다이렉트 완료. 2차 인증 미구현, 5회 실패 lock 미구현 |
+- 지정판매소별 판매현황
-| 4 | 관리자단 | 사용자 권한 관리 | **완료** | 4단계 RBAC, Config 기반 |
+- 홈택스 세금계산서 엑셀 생성
-| 5 | 관리자단 | 사용자 관리 | **완료** | Full CRUD + soft delete + PII 암복호화 |
+- 반품/파기 현황, LOT 수불 조회
-| 6 | 관리자단 | 사용자 로그인 이력 확인 | **완료** | 기간 지정 조회 구현 |
+- 바코드 스캐너 연동 (Electron + serialport)
-| 7 | 관리자단 | 사용자 권한 승인 | **완료** | 승인/거절 + 사유 입력 + 트랜잭션 처리 |
+- 실사 선별/등록/조회
-| 8 | 관리자단 | 메뉴 관리 | **완료** | 트리 구조 CRUD, 지자체별 메뉴 복사 |
+- 페이지네이션/엑셀/인쇄 공통 컴포넌트
-| 9 | 관리자단 | 메뉴 별 권한 설정 | **완료** | `mm_level` 필드로 역할별 노출 제어 |
+- CRUD 로깅 (전체 데이터 변경 이력)
-| 25 | 기본정보관리 | 지정판매소 관리 (리스트/상세) | **완료** | 지자체별 필터링, 판매소 정보 표시 |
+- 2차 인증 적용
-| 26 | 기본정보관리 | 지정판매소 등록/수정/삭제 | **완료** | Full CRUD, 판매소번호 자동생성 |
+- 대시보드 실 데이터 연동
-| 29 | 기본정보관리 | PASSWORD 변경 | **미구현** | |
+- 모바일앱 (15개 기능)
-
-#### 미구현 — 기본정보관리 (SFR-PWB-003)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 10-11 | 기본코드 관리 | 코드 종류 및 하위 세부코드 CRUD |
-| 12-13 | 단가 관리 | 지자체별 봉투 종류별 단가 CRUD, 이력 관리, 기간별 조회 |
-| 14-15 | 포장 단위 관리 | 박스당 팩/팩당 낱장 수량 CRUD, 기간별 조회 |
-| 16-18 | 판매 대행소 관리 | 대행소 CRUD, 지자체 연결, 조회 |
-| 19-20 | 담당자 관리 | 지자체별 담당자 CRUD (소속: 구/군/대행소/제작업체) |
-| 21-22 | 업체 관리 | 협회/제작업체/회수업체 CRUD, 조회/인쇄 |
-| 23-24 | 무료용 대상자 관리 | 읍면동/무료대상자/기타 구분별 CRUD |
-| 27 | 지정판매소 지도 | 지정판매소 지도상 위치 확인 |
-| 28 | 지정판매소 조회 | 다조건 조회, 엑셀 저장, 인쇄, 바코드 출력 |
-| 29 | 지정판매소 현황 | 연도별 신규등록/취소 현황 조회 |
-| 29 | PASSWORD 변경 | 현재 로그인 사용자 비밀번호 변경 |
-
-#### 미구현 — 발주 입고 관리 (SFR-PWB-004)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 30 | 발주 등록 | 발주 form (UUID v4 + SHA-256 해싱 + 블록 저장), LOT 번호 생성 |
-| 31 | LOT번호 및 바코드 생성 | AES-256 + RSA 암호화 seed → PDF417 바코드 생성 |
-| 32 | 발주 변경 | 동일 UUID 버전 관리, 해시 체인 |
-| 33 | 발주 삭제 | 상태 변경 방식 삭제 |
-| 34 | 발주 현황 | 기간/제작업체/품명/입고처 조건 조회, 리포트 |
-| 35 | 발주 입고 (스캐너) | 바코드 스캐너 연동 (Electron + serialport) |
-| 36 | 발주 입고 (스캐너) | 제작업체별 미입고 발주 조회, 스캔 입고 처리 |
-| 37 | 일괄 입고 | LOT 단위 전체 입고 처리 |
-| 38 | 입고 현황 | 기간/업체/품명/구분별 조회, 리포트 |
-
-#### 미구현 — 불출 관리 (SFR-PWB-005)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 39 | 무료용 불출 현황 | 기간별 봉투 종류별 불출 현황 조회 |
-| 40 | 무료용 불출 처리 | 불출 기록, 바코드 스캔, 재고 감산, 판매 처리 |
-| 41 | 무료용 불출 취소 | 불출 리스트/품목/코드 3분할 화면, 취소 후 재고 복원 |
-
-#### 미구현 — 재고/실사 관리 (SFR-PWB-006~007)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 42 | 재고 조회 | 기준일자 봉투/스티커 종류별 재고량, 결재란 인쇄 |
-| 43 | 실사 선별 | 바코드 있는 봉투 대상 실사 실시 |
-| 44 | 실사 선별 조회 | 전체→박스→팩→낱장 drill-down 조회 |
-
-#### 미구현 — 주문/판매 관리 (SFR-PWB-008)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 45 | 주문 접수 관리 메인 | 접수 리스트, 상세, 전화 주문 접수 3분할 화면 |
-| 46 | 전화 주문 접수 | 판매소 자동완성 검색, 가상계좌 안내, 포장단위 자동 계산 |
-| 47 | 전화 접수 수정/취소 | 접수량 수정, 상태 변경 방식 취소 |
-| 48 | 지정판매소 판매 | 바코드 스캔 판매 처리, 중복 스캔 방지 |
-| 49 | 지정판매소 판매 취소 | 품목별/봉투코드별 선택 취소 |
-| 50 | 지정판매소 반품 | 바코드 스캔 반품 처리 |
-| 51 | 지정판매소 반품 취소 | 반품 취소 → 판매 상태 복원 |
-
-#### 미구현 — 판매 현황 (SFR-PWB-009)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 52 | 판매 대장 | 일자별/기간별 집계, 수수료/총액, 결재란 인쇄 |
-| 53 | 일계표 | 일계 + 월간 누계 (판매수량/금액/수수료/징수액) |
-| 54 | 기간별 판매현황 | 일자별/기간별 판매+반품+계, 봉투계/스티커계 소계 |
-| 55 | 년 판매 현황 | 월별/분기별 품목별 판매 |
-| 56 | 지정판매소별 판매현황 | 읍면동별, 수량/금액 집계, 1~12월 컬럼 |
-| 57 | 홈택스 처리 | 세금계산서 일괄발급 엑셀 양식 생성 |
-
-#### 미구현 — 봉투 수불 관리 (SFR-PWB-010)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 58 | 기타 입출고 | 상세 기능 확인 필요 |
-| 59 | 봉투 수불 현황 | 전일재고/입고/출고/잔량, 일자별/기간별 |
-| 60 | 반품/파기 현황 | 기간별 입출고 구분 조회 |
-| 61 | 봉투 수급 계획 | 기능 확인 필요 (추가 발주 예정일 산출 방식 불명확) |
-| 62 | LOT 수불 조회 | 바코드 스캔으로 개별 봉투 수불 이력 조회 |
-
-#### 미구현 — 봉투 스캔 (SFR-PWB-011)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 63 | 봉투 스캔 현황 | 앱 바코드 스캔 횟수 확인, 경위도 위치 지도 표시 |
-
-### 모바일앱 기능목록 (15개 항목) — 전체 미구현
-
-| No | 카테고리 | 기능 |
-|----|---------|------|
-| 1-3 | 공통 | 로깅, 개인정보 비식별화, 로그인 (2차인증) |
-| 4 | 발주 입고 | PDF417 스캐너 연동 입고 처리 |
-| 5-6 | 불출 관리 | 무료용/공공용 불출 처리/취소 |
-| 7-8 | 판매 관리 | 지정판매소 판매/판매취소 |
-| 9-10 | 판매 관리 | 지정판매소 반품/반품취소 |
-| 11 | 봉투 수불 | LOT 수불 조회 |
-| 12-14 | 봉투 주문 | 주문 내역/주문/주문 수정·취소 |
-| 15 | 정품 인증 | PDF417 스캐너 봉투 정품 인증 |
-
-### 전체 메뉴 구조
-
-개발목록 엑셀의 "전체 메뉴" 시트 기준, 10개 대메뉴:
-
-```
-기본정보관리 ─ 기본코드, 단가, 포장단위, 대행소, 담당자, 업체, 무료대상자, 지정판매소, 환경설정
-발주 입고 관리 ─ 발주 등록/변경, LOT, 발주현황, 입고(스캐너/일괄), 입고현황
-불출 관리 ─ 무료 불출 현황/처리/취소
-재고 관리 ─ 재고현황, 실사(선별/등록/조회/오류/취소)
-판매 관리 ─ 전화접수, 판매소 판매/반품/취소
-판매 현황 ─ 판매대장, 일계표, 기간별/년/판매소별 현황, 홈택스
-봉투 수불 관리 ─ 기타 입출고, 수불현황, 반품/파기, 수급계획, LOT 수불
-통계 분석 관리 ─ 전년대비, 월별/계절별 추이 분석
-```
 
 ---
 
-## 개발 진행 요약
+## SQL 스크립트 목록 (writable/database/)
 
-| 구분 | 항목 수 | 완료 | 부분완료 | 미구현 |
+| 파일 | 용도 |
-|------|---------|------|---------|--------|
+|------|------|
-| 공통 | 3 | 2 | 1 | 0 |
+| `init_jongryangje_dev.sql` | DB/사용자 생성 |
-| 관리자단 | 6 | 6 | 0 | 0 |
+| `login_tables.sql` | member, member_log, local_government, designated_shop |
-| 기본정보관리 | 20 | 2 | 0 | 18 |
+| `member_approval_request_add.sql` | 승인 요청 테이블 |
-| 발주 입고 관리 | 9 | 0 | 0 | 9 |
+| `member_login_lock_add.sql` | 로그인 실패 잠금 컬럼 |
-| 불출 관리 | 3 | 0 | 0 | 3 |
+| `menu_tables.sql` | menu_type, menu + admin/site 시드 |
-| 재고/실사 관리 | 3 | 0 | 0 | 3 |
+| `menu_type_add_site.sql` | 사이트 메뉴 타입 추가 |
-| 주문/판매 관리 | 7 | 0 | 0 | 7 |
+| `menu_add_lg_idx.sql` | 메뉴에 지자체 컬럼 추가 |
-| 판매 현황 | 6 | 0 | 0 | 6 |
+| `menu_site_seed_from_csv.sql` | 사이트 네비게이션 시드 |
-| 봉투 수불 관리 | 5 | 0 | 0 | 5 |
+| `local_government_init_daegu.sql` | 대구 8개 구군 지자체 |
-| 봉투 스캔 | 1 | 0 | 0 | 1 |
+| `code_master_init_daegu.sql` | 기본코드 20종 + 세부코드 |
-| **웹 합계** | **63** | **10** | **1** | **52** |
+| `bag_price_tables.sql` | bag_price, bag_price_history |
-| 모바일앱 | 15 | 0 | 0 | 15 |
+| `packaging_unit_tables.sql` | packaging_unit, packaging_unit_history |
-| **전체 합계** | **78** | **10** | **1** | **67** |
+| `sales_agency_tables.sql` | sales_agency |
-
+| `manager_tables.sql` | manager |
-> **현재 진척율: 약 13% (웹 기준 약 16%)**
+| `company_tables.sql` | company |
-
+| `free_recipient_tables.sql` | free_recipient |
----
+| `order_tables.sql` | bag_order, bag_order_item |
-
+| `sales_tables.sql` | bag_sale, bag_receiving, bag_inventory, bag_issue, shop_order, shop_order_item |
-## 향후 개발 로드맵
+| `seed_test_accounts.sql` | 테스터 계정 4개 |
-
+| `seed_realistic_data.sql` | 실제형 시범 데이터 (대구 남구청 기준) |
-### Phase 2 — 기본정보관리 완성
+| `fix_double_encoding.sql` | UTF-8 이중인코딩 수정 |
-
-- [ ] 기본코드 종류/세부코드 관리 (CRUD)
-- [ ] 지자체별 봉투 단가 관리 + 이력 관리
-- [ ] 포장 단위 관리 (박스/팩/낱장 체계)
-- [ ] 판매 대행소 관리 + 지자체 연결
-- [ ] 담당자 관리, 업체 관리 (협회/제작업체/회수업체)
-- [ ] 무료용 대상자 관리
-- [ ] 지정판매소 다조건 조회 + 엑셀 저장 + 인쇄 + 바코드 출력
-- [ ] 지정판매소 현황 (신규/취소) + 지도 표시
-- [ ] 지자체 수정/삭제 기능
-- [ ] PASSWORD 변경 기능
-- [ ] 로그인 5회 실패 lock 처리
-
-### Phase 3 — 발주·입고·재고 핵심
-
-- [ ] 발주 등록 (UUID v4 + SHA-256 해싱 + 블록)
-- [ ] LOT 번호 생성 + PDF417 바코드 (AES-256 + RSA)
-- [ ] 발주 변경/삭제 (버전 관리)
-- [ ] 발주 현황 리포트
-- [ ] 발주 입고 처리 (바코드 스캐너 / 일괄 입고)
-- [ ] 재고 조회 + 결재란 인쇄
-- [ ] 실사 선별 / 등록 / 조회
-
-### Phase 4 — 주문·판매·불출
-
-- [ ] 전화 주문 접수 + 자동완성 검색
-- [ ] 주문 수정/취소
-- [ ] 지정판매소 판매 처리 (바코드 스캔)
-- [ ] 판매 취소, 반품, 반품 취소
-- [ ] 무료용 불출 현황/처리/취소
-
-### Phase 5 — 현황·리포트·수불
-
-- [ ] 판매 대장 (일자별/기간별)
-- [ ] 일계표, 기간별 판매현황, 년 판매 현황
-- [ ] 지정판매소별 판매현황 (수량/금액)
-- [ ] 홈택스 세금계산서 엑셀 생성
-- [ ] 봉투 수불 현황 (전일재고/입고/출고/잔량)
-- [ ] 반품/파기 현황, LOT 수불 조회
-
-### Phase 6 — 모바일앱
-
-- [ ] 앱 공통 (로그인, 2차인증, PII)
-- [ ] 발주 입고 (PDF417 카메라 스캔)
-- [ ] 불출 관리 (카메라 스캔)
-- [ ] 판매/반품 처리 (카메라 스캔)
-- [ ] 봉투 주문/주문 수정·취소
-- [ ] 봉투 정품 인증
-
-### 공통 기술 과제
-
-- [ ] 2차 인증 적용
-- [ ] 페이지네이션 구현
-- [ ] 엑셀 저장/인쇄 공통 컴포넌트
-- [ ] 바코드 스캐너 연동 (Electron + serialport)
-- [ ] 카카오 주소 검색 API 연동
-- [ ] CRUD 로깅 (전체 데이터 변경 이력)
-- [ ] 대시보드 실 데이터 연동

app/Config/Routes.php

@@ -14,6 +14,18 @@ $routes->get('dashboard/charts', 'Home::dashboardCharts');
 $routes->get('bag/inventory-inquiry', 'Home::inventoryInquiry');
 $routes->get('bag/waste-suibal-enterprise', 'Home::wasteSuibalEnterprise');
 
+// 사이트 메뉴 (/bag/*)
+$routes->get('bag/basic-info', 'Bag::basicInfo');
+$routes->get('bag/purchase-inbound', 'Bag::purchaseInbound');
+$routes->get('bag/issue', 'Bag::issue');
+$routes->get('bag/inventory', 'Bag::inventory');
+$routes->get('bag/sales', 'Bag::sales');
+$routes->get('bag/sales-stats', 'Bag::salesStats');
+$routes->get('bag/flow', 'Bag::flow');
+$routes->get('bag/analytics', 'Bag::analytics');
+$routes->get('bag/window', 'Bag::window');
+$routes->get('bag/help', 'Bag::help');
+
 // Auth
 $routes->get('login', 'Auth::showLoginForm');
 $routes->post('login', 'Auth::login');
@@ -48,6 +60,13 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($routes): vo
     $routes->get('local-governments', 'Admin\LocalGovernment::index');
     $routes->get('local-governments/create', 'Admin\LocalGovernment::create');
     $routes->post('local-governments/store', 'Admin\LocalGovernment::store');
+    $routes->get('local-governments/edit/(:num)', 'Admin\LocalGovernment::edit/$1');
+    $routes->post('local-governments/update/(:num)', 'Admin\LocalGovernment::update/$1');
+    $routes->post('local-governments/delete/(:num)', 'Admin\LocalGovernment::delete/$1');
+
+    // 비밀번호 변경 (P2-20)
+    $routes->get('password-change', 'Admin\PasswordChange::index');
+    $routes->post('password-change', 'Admin\PasswordChange::update');
 
     // 기본코드 종류 관리 (P2-01)
     $routes->get('code-kinds', 'Admin\CodeKind::index');
@@ -74,6 +93,39 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($routes): vo
     $routes->post('bag-prices/delete/(:num)', 'Admin\BagPrice::delete/$1');
     $routes->get('bag-prices/history/(:num)', 'Admin\BagPrice::history/$1');
 
+    // 발주 관리 (P3-01~05)
+    $routes->get('bag-orders', 'Admin\BagOrder::index');
+    $routes->get('bag-orders/create', 'Admin\BagOrder::create');
+    $routes->post('bag-orders/store', 'Admin\BagOrder::store');
+    $routes->get('bag-orders/detail/(:num)', 'Admin\BagOrder::detail/$1');
+    $routes->post('bag-orders/cancel/(:num)', 'Admin\BagOrder::cancel/$1');
+    $routes->post('bag-orders/delete/(:num)', 'Admin\BagOrder::delete/$1');
+
+    // 입고 관리 (P3-06~09)
+    $routes->get('bag-receivings', 'Admin\BagReceiving::index');
+    $routes->get('bag-receivings/create', 'Admin\BagReceiving::create');
+    $routes->post('bag-receivings/store', 'Admin\BagReceiving::store');
+
+    // 재고 현황 (P3-10)
+    $routes->get('bag-inventory', 'Admin\BagInventory::index');
+
+    // 주문 접수 관리 (P4-01~03)
+    $routes->get('shop-orders', 'Admin\ShopOrder::index');
+    $routes->get('shop-orders/create', 'Admin\ShopOrder::create');
+    $routes->post('shop-orders/store', 'Admin\ShopOrder::store');
+    $routes->post('shop-orders/cancel/(:num)', 'Admin\ShopOrder::cancel/$1');
+
+    // 판매/반품 관리 (P4-04~07)
+    $routes->get('bag-sales', 'Admin\BagSale::index');
+    $routes->get('bag-sales/create', 'Admin\BagSale::create');
+    $routes->post('bag-sales/store', 'Admin\BagSale::store');
+
+    // 무료용 불출 관리 (P4-08~10)
+    $routes->get('bag-issues', 'Admin\BagIssue::index');
+    $routes->get('bag-issues/create', 'Admin\BagIssue::create');
+    $routes->post('bag-issues/store', 'Admin\BagIssue::store');
+    $routes->post('bag-issues/cancel/(:num)', 'Admin\BagIssue::cancel/$1');
+
     // 포장 단위 관리 (P2-05/06)
     $routes->get('packaging-units', 'Admin\PackagingUnit::index');
     $routes->get('packaging-units/create', 'Admin\PackagingUnit::create');
@@ -83,6 +135,12 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($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/BagInventory.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagInventoryModel;
+
+class BagInventory extends BaseController
+{
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $list = model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->findAll();
+
+        return view('admin/layout', [
+            'title'   => '재고 현황',
+            'content' => view('admin/bag_inventory/index', ['list' => $list]),
+        ]);
+    }
+}

app/Controllers/Admin/BagIssue.php

@@ -0,0 +1,122 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagIssueModel;
+use App\Models\BagInventoryModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+
+class BagIssue extends BaseController
+{
+    private BagIssueModel $issueModel;
+
+    public function __construct()
+    {
+        $this->issueModel = model(BagIssueModel::class);
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $builder = $this->issueModel->where('bi2_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        if ($startDate) $builder->where('bi2_issue_date >=', $startDate);
+        if ($endDate)   $builder->where('bi2_issue_date <=', $endDate);
+
+        $list = $builder->orderBy('bi2_issue_date', 'DESC')->orderBy('bi2_idx', 'DESC')->findAll();
+
+        return view('admin/layout', [
+            'title'   => '무료용 불출 관리',
+            'content' => view('admin/bag_issue/index', compact('list', 'startDate', 'endDate')),
+        ]);
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+
+        return view('admin/layout', [
+            'title'   => '무료용 불출 처리',
+            'content' => view('admin/bag_issue/create', compact('bagCodes')),
+        ]);
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $rules = [
+            'bi2_year'       => 'required|is_natural_no_zero',
+            'bi2_quarter'    => 'required|in_list[1,2,3,4]',
+            'bi2_issue_type' => 'required|max_length[20]',
+            'bi2_issue_date' => 'required|valid_date[Y-m-d]',
+            'bi2_dest_name'  => 'required|max_length[100]',
+            'bi2_bag_code'   => 'required|max_length[50]',
+            'bi2_qty'        => 'required|is_natural_no_zero',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $bagCode = $this->request->getPost('bi2_bag_code');
+        $qty     = (int) $this->request->getPost('bi2_qty');
+
+        $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(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();
+
+        $this->issueModel->insert([
+            'bi2_lg_idx'     => $lgIdx,
+            'bi2_year'       => (int) $this->request->getPost('bi2_year'),
+            'bi2_quarter'    => (int) $this->request->getPost('bi2_quarter'),
+            'bi2_issue_type' => $this->request->getPost('bi2_issue_type'),
+            'bi2_issue_date' => $this->request->getPost('bi2_issue_date'),
+            'bi2_dest_type'  => $this->request->getPost('bi2_dest_type') ?? '',
+            'bi2_dest_name'  => $this->request->getPost('bi2_dest_name'),
+            'bi2_bag_code'   => $bagCode,
+            'bi2_bag_name'   => $bagName,
+            'bi2_qty'        => $qty,
+            'bi2_status'     => 'normal',
+            'bi2_regdate'    => date('Y-m-d H:i:s'),
+        ]);
+
+        // 재고 감산
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, -$qty);
+
+        $db->transComplete();
+
+        return redirect()->to(site_url('admin/bag-issues'))->with('success', '불출 처리되었습니다.');
+    }
+
+    public function cancel(int $id)
+    {
+        helper('admin');
+        $item = $this->issueModel->find($id);
+        if (!$item || (int) $item->bi2_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(site_url('admin/bag-issues'))->with('error', '불출 내역을 찾을 수 없습니다.');
+        }
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        $this->issueModel->update($id, ['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);
+
+        $db->transComplete();
+
+        return redirect()->to(site_url('admin/bag-issues'))->with('success', '불출이 취소되었습니다.');
+    }
+}

app/Controllers/Admin/BagOrder.php

@@ -0,0 +1,221 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagOrderModel;
+use App\Models\BagOrderItemModel;
+use App\Models\BagPriceModel;
+use App\Models\PackagingUnitModel;
+use App\Models\CompanyModel;
+use App\Models\SalesAgencyModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+use Ramsey\Uuid\Uuid;
+
+class BagOrder extends BaseController
+{
+    private BagOrderModel $orderModel;
+    private BagOrderItemModel $itemModel;
+
+    public function __construct()
+    {
+        $this->orderModel = model(BagOrderModel::class);
+        $this->itemModel  = model(BagOrderItemModel::class);
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) {
+            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $builder = $this->orderModel->where('bo_lg_idx', $lgIdx);
+
+        // 기간 필터
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        $status    = $this->request->getGet('status');
+        if ($startDate) $builder->where('bo_order_date >=', $startDate);
+        if ($endDate)   $builder->where('bo_order_date <=', $endDate);
+        if ($status)    $builder->where('bo_status', $status);
+
+        $list = $builder->orderBy('bo_order_date', 'DESC')->orderBy('bo_idx', 'DESC')->findAll();
+
+        // 발주별 품목 합계
+        $itemSummary = [];
+        foreach ($list as $order) {
+            $items = $this->itemModel->where('boi_bo_idx', $order->bo_idx)->findAll();
+            $totalQty = 0; $totalAmt = 0;
+            foreach ($items as $it) { $totalQty += (int) $it->boi_qty_sheet; $totalAmt += (float) $it->boi_amount; }
+            $itemSummary[$order->bo_idx] = ['qty' => $totalQty, 'amount' => $totalAmt, 'count' => count($items)];
+        }
+
+        // 제작업체/대행소 이름 매핑
+        $companyMap = []; $agencyMap = [];
+        foreach (model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->findAll() as $c) $companyMap[$c->cp_idx] = $c->cp_name;
+        foreach (model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->findAll() as $a) $agencyMap[$a->sa_idx] = $a->sa_name;
+
+        return view('admin/layout', [
+            'title'   => '발주 현황',
+            'content' => view('admin/bag_order/index', compact('list', 'itemSummary', 'companyMap', 'agencyMap', 'startDate', 'endDate', 'status')),
+        ]);
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin/bag-orders'))->with('error', '지자체를 선택해 주세요.');
+
+        // 봉투 종류 + 단가 + 포장단위
+        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+        $prices = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->where('bp_state', 1)->findAll();
+        $units = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_state', 1)->findAll();
+        $companies = model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->where('cp_type', '제작업체')->where('cp_state', 1)->findAll();
+        $agencies = model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->where('sa_state', 1)->findAll();
+
+        return view('admin/layout', [
+            'title'   => '발주 등록',
+            'content' => view('admin/bag_order/create', compact('bagCodes', 'prices', 'units', 'companies', 'agencies')),
+        ]);
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $rules = [
+            'bo_order_date'  => 'required|valid_date[Y-m-d]',
+            'bo_company_idx' => 'permit_empty|is_natural_no_zero',
+            'bo_agency_idx'  => 'permit_empty|is_natural_no_zero',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        // UUID 생성
+        $uuid = sprintf('%04x%04x-%04x-%04x-%04x-%04x%04x%04x',
+            mt_rand(0, 0xffff), mt_rand(0, 0xffff), mt_rand(0, 0xffff),
+            mt_rand(0, 0x0fff) | 0x4000, mt_rand(0, 0x3fff) | 0x8000,
+            mt_rand(0, 0xffff), mt_rand(0, 0xffff), mt_rand(0, 0xffff));
+
+        // LOT 번호 생성
+        $lotNo = 'LOT-' . date('Ymd') . '-' . strtoupper(substr(md5($uuid), 0, 6));
+
+        $orderData = [
+            'bo_uuid'        => $uuid,
+            'bo_version'     => 1,
+            'bo_lg_idx'      => $lgIdx,
+            'bo_gugun_code'  => $this->request->getPost('bo_gugun_code') ?? '',
+            'bo_dong_code'   => $this->request->getPost('bo_dong_code') ?? '',
+            'bo_company_idx' => $this->request->getPost('bo_company_idx') ?: null,
+            'bo_agency_idx'  => $this->request->getPost('bo_agency_idx') ?: null,
+            'bo_fee_rate'    => (float) ($this->request->getPost('bo_fee_rate') ?: 0),
+            'bo_order_date'  => $this->request->getPost('bo_order_date'),
+            'bo_lot_no'      => $lotNo,
+            'bo_status'      => 'normal',
+            'bo_orderer_idx' => session()->get('mb_idx'),
+            'bo_regdate'     => date('Y-m-d H:i:s'),
+        ];
+
+        // SHA-256 해시
+        $orderData['bo_hash'] = hash('sha256', json_encode($orderData));
+
+        $this->orderModel->insert($orderData);
+        $boIdx = (int) $this->orderModel->getInsertID();
+
+        // 품목 저장
+        $bagCodes = $this->request->getPost('item_bag_code') ?? [];
+        $qtyBoxes = $this->request->getPost('item_qty_box') ?? [];
+        foreach ($bagCodes as $i => $code) {
+            if (empty($code) || empty($qtyBoxes[$i])) continue;
+            $qtyBox = (int) $qtyBoxes[$i];
+
+            // 포장단위에서 낱장 환산
+            $unit = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_bag_code', $code)->where('pu_state', 1)->first();
+            $totalPerBox = $unit ? (int) $unit->pu_total_per_box : 1;
+            $qtySheet = $qtyBox * $totalPerBox;
+
+            // 단가
+            $price = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->where('bp_bag_code', $code)->where('bp_state', 1)->first();
+            $unitPrice = $price ? (float) $price->bp_order_price : 0;
+
+            // 봉투명
+            $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+            $detail = $kindO ? model(CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $code)->first() : null;
+
+            $this->itemModel->insert([
+                'boi_bo_idx'     => $boIdx,
+                'boi_bag_code'   => $code,
+                'boi_bag_name'   => $detail ? $detail->cd_name : '',
+                'boi_unit_price' => $unitPrice,
+                'boi_qty_box'    => $qtyBox,
+                'boi_qty_sheet'  => $qtySheet,
+                'boi_amount'     => $unitPrice * $qtySheet,
+            ]);
+        }
+
+        $db->transComplete();
+
+        return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 등록되었습니다. LOT: ' . $lotNo);
+    }
+
+    public function detail(int $id)
+    {
+        helper('admin');
+        $order = $this->orderModel->find($id);
+        if (!$order || (int) $order->bo_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(site_url('admin/bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+        }
+
+        $items = $this->itemModel->where('boi_bo_idx', $id)->findAll();
+
+        $companyName = '';
+        if ($order->bo_company_idx) {
+            $c = model(CompanyModel::class)->find($order->bo_company_idx);
+            $companyName = $c ? $c->cp_name : '';
+        }
+        $agencyName = '';
+        if ($order->bo_agency_idx) {
+            $a = model(SalesAgencyModel::class)->find($order->bo_agency_idx);
+            $agencyName = $a ? $a->sa_name : '';
+        }
+
+        return view('admin/layout', [
+            'title'   => '발주 상세 — ' . $order->bo_lot_no,
+            'content' => view('admin/bag_order/detail', compact('order', 'items', 'companyName', 'agencyName')),
+        ]);
+    }
+
+    public function cancel(int $id)
+    {
+        helper('admin');
+        $order = $this->orderModel->find($id);
+        if (!$order || (int) $order->bo_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(site_url('admin/bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+        }
+
+        $this->orderModel->update($id, ['bo_status' => 'cancelled', 'bo_moddate' => date('Y-m-d H:i:s')]);
+        return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 취소되었습니다.');
+    }
+
+    public function delete(int $id)
+    {
+        helper('admin');
+        $order = $this->orderModel->find($id);
+        if (!$order || (int) $order->bo_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(site_url('admin/bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+        }
+
+        $this->orderModel->update($id, ['bo_status' => 'deleted', 'bo_moddate' => date('Y-m-d H:i:s')]);
+        return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 삭제 처리되었습니다.');
+    }
+}

app/Controllers/Admin/BagReceiving.php

@@ -0,0 +1,109 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagReceivingModel;
+use App\Models\BagOrderModel;
+use App\Models\BagOrderItemModel;
+use App\Models\BagInventoryModel;
+use App\Models\CompanyModel;
+
+class BagReceiving extends BaseController
+{
+    private BagReceivingModel $recvModel;
+
+    public function __construct()
+    {
+        $this->recvModel = model(BagReceivingModel::class);
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $builder = $this->recvModel->where('br_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        if ($startDate) $builder->where('br_receive_date >=', $startDate);
+        if ($endDate)   $builder->where('br_receive_date <=', $endDate);
+
+        $list = $builder->orderBy('br_receive_date', 'DESC')->orderBy('br_idx', 'DESC')->findAll();
+
+        return view('admin/layout', [
+            'title'   => '입고 현황',
+            'content' => view('admin/bag_receiving/index', compact('list', 'startDate', 'endDate')),
+        ]);
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin/bag-receivings'))->with('error', '지자체를 선택해 주세요.');
+
+        // 미입고 발주 목록
+        $orders = model(BagOrderModel::class)->where('bo_lg_idx', $lgIdx)->where('bo_status', 'normal')->orderBy('bo_order_date', 'DESC')->findAll();
+
+        return view('admin/layout', [
+            'title'   => '입고 처리',
+            'content' => view('admin/bag_receiving/create', compact('orders')),
+        ]);
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $rules = [
+            'br_bo_idx'       => 'required|is_natural_no_zero',
+            'br_bag_code'     => 'required|max_length[50]',
+            'br_qty_box'      => 'required|is_natural_no_zero',
+            'br_receive_date' => 'required|valid_date[Y-m-d]',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $boIdx   = (int) $this->request->getPost('br_bo_idx');
+        $bagCode = $this->request->getPost('br_bag_code');
+        $qtyBox  = (int) $this->request->getPost('br_qty_box');
+
+        // 포장단위로 낱장 환산
+        $unit = model(\App\Models\PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_bag_code', $bagCode)->where('pu_state', 1)->first();
+        $totalPerBox = $unit ? (int) $unit->pu_total_per_box : 1;
+        $qtySheet = $qtyBox * $totalPerBox;
+
+        // 봉투명
+        $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();
+
+        $this->recvModel->insert([
+            'br_bo_idx'       => $boIdx,
+            'br_lg_idx'       => $lgIdx,
+            'br_bag_code'     => $bagCode,
+            'br_bag_name'     => $bagName,
+            'br_qty_box'      => $qtyBox,
+            'br_qty_sheet'    => $qtySheet,
+            'br_receive_date' => $this->request->getPost('br_receive_date'),
+            'br_receiver_idx' => session()->get('mb_idx'),
+            'br_sender_name'  => $this->request->getPost('br_sender_name') ?? '',
+            'br_type'         => $this->request->getPost('br_type') ?? 'batch',
+            'br_regdate'      => date('Y-m-d H:i:s'),
+        ]);
+
+        // 재고 가산
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, $qtySheet);
+
+        $db->transComplete();
+
+        return redirect()->to(site_url('admin/bag-receivings'))->with('success', '입고 처리되었습니다. (' . $bagName . ' ' . $qtyBox . '박스)');
+    }
+}

app/Controllers/Admin/BagSale.php

@@ -0,0 +1,114 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagSaleModel;
+use App\Models\BagInventoryModel;
+use App\Models\DesignatedShopModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+use App\Models\BagPriceModel;
+
+class BagSale extends BaseController
+{
+    private BagSaleModel $saleModel;
+
+    public function __construct()
+    {
+        $this->saleModel = model(BagSaleModel::class);
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $builder = $this->saleModel->where('bs_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        $type      = $this->request->getGet('type');
+        if ($startDate) $builder->where('bs_sale_date >=', $startDate);
+        if ($endDate)   $builder->where('bs_sale_date <=', $endDate);
+        if ($type)      $builder->where('bs_type', $type);
+
+        $list = $builder->orderBy('bs_sale_date', 'DESC')->orderBy('bs_idx', 'DESC')->findAll();
+
+        return view('admin/layout', [
+            'title'   => '판매/반품 관리',
+            'content' => view('admin/bag_sale/index', compact('list', 'startDate', 'endDate', 'type')),
+        ]);
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin/bag-sales'))->with('error', '지자체를 선택해 주세요.');
+
+        $shops = model(DesignatedShopModel::class)->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->findAll();
+        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+
+        return view('admin/layout', [
+            'title'   => '판매 등록',
+            'content' => view('admin/bag_sale/create', compact('shops', 'bagCodes')),
+        ]);
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $rules = [
+            'bs_ds_idx'    => 'required|is_natural_no_zero',
+            'bs_bag_code'  => 'required|max_length[50]',
+            'bs_qty'       => 'required|is_natural_no_zero',
+            'bs_sale_date' => 'required|valid_date[Y-m-d]',
+            'bs_type'      => 'required|in_list[sale,return]',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $dsIdx   = (int) $this->request->getPost('bs_ds_idx');
+        $bagCode = $this->request->getPost('bs_bag_code');
+        $qty     = (int) $this->request->getPost('bs_qty');
+        $type    = $this->request->getPost('bs_type');
+
+        $shop = model(DesignatedShopModel::class)->find($dsIdx);
+        $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $bagCode)->first() : null;
+        $price = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->where('bp_bag_code', $bagCode)->where('bp_state', 1)->first();
+        $unitPrice = $price ? (float) $price->bp_consumer : 0;
+
+        $actualQty = ($type === 'return') ? -$qty : $qty;
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        $this->saleModel->insert([
+            'bs_lg_idx'    => $lgIdx,
+            'bs_ds_idx'    => $dsIdx,
+            'bs_ds_name'   => $shop ? $shop->ds_name : '',
+            'bs_sale_date' => $this->request->getPost('bs_sale_date'),
+            'bs_bag_code'  => $bagCode,
+            'bs_bag_name'  => $detail ? $detail->cd_name : '',
+            'bs_qty'       => $actualQty,
+            'bs_unit_price'=> $unitPrice,
+            'bs_amount'    => $unitPrice * abs($actualQty),
+            'bs_type'      => $type,
+            'bs_regdate'   => date('Y-m-d H:i:s'),
+        ]);
+
+        // 재고 감산(판매) / 가산(반품)
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $detail ? $detail->cd_name : '', -$actualQty);
+
+        $db->transComplete();
+
+        $msg = ($type === 'sale') ? '판매 처리되었습니다.' : '반품 처리되었습니다.';
+        return redirect()->to(site_url('admin/bag-sales'))->with('success', $msg);
+    }
+}

app/Controllers/Admin/LocalGovernment.php

@@ -95,5 +95,89 @@ class LocalGovernment extends BaseController
         return redirect()->to(site_url('admin/local-governments'))
             ->with('success', '지자체가 등록되었습니다.');
     }
+
+    /**
+     * 지자체 수정 폼 (P2-19)
+     */
+    public function edit(int $id)
+    {
+        if (! $this->isSuperAdmin()) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체 수정은 super admin만 가능합니다.');
+        }
+
+        $item = $this->lgModel->find($id);
+        if ($item === null) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체를 찾을 수 없습니다.');
+        }
+
+        return view('admin/layout', [
+            'title'   => '지자체 수정',
+            'content' => view('admin/local_government/edit', ['item' => $item]),
+        ]);
+    }
+
+    /**
+     * 지자체 수정 처리 (P2-19)
+     */
+    public function update(int $id)
+    {
+        if (! $this->isSuperAdmin()) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체 수정은 super admin만 가능합니다.');
+        }
+
+        $item = $this->lgModel->find($id);
+        if ($item === null) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체를 찾을 수 없습니다.');
+        }
+
+        $rules = [
+            'lg_name'  => 'required|max_length[100]',
+            'lg_sido'  => 'required|max_length[50]',
+            'lg_gugun' => 'required|max_length[50]',
+            'lg_addr'  => 'permit_empty|max_length[255]',
+            'lg_state' => 'required|in_list[0,1]',
+        ];
+
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $this->lgModel->update($id, [
+            'lg_name'  => (string) $this->request->getPost('lg_name'),
+            'lg_sido'  => (string) $this->request->getPost('lg_sido'),
+            'lg_gugun' => (string) $this->request->getPost('lg_gugun'),
+            'lg_addr'  => (string) $this->request->getPost('lg_addr'),
+            'lg_state' => (int) $this->request->getPost('lg_state'),
+        ]);
+
+        return redirect()->to(site_url('admin/local-governments'))
+            ->with('success', '지자체가 수정되었습니다.');
+    }
+
+    /**
+     * 지자체 삭제 (P2-19)
+     */
+    public function delete(int $id)
+    {
+        if (! $this->isSuperAdmin()) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체 삭제는 super admin만 가능합니다.');
+        }
+
+        $item = $this->lgModel->find($id);
+        if ($item === null) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체를 찾을 수 없습니다.');
+        }
+
+        $this->lgModel->update($id, ['lg_state' => 0]);
+
+        return redirect()->to(site_url('admin/local-governments'))
+            ->with('success', '지자체가 비활성화되었습니다.');
+    }
 }
 

app/Controllers/Admin/PasswordChange.php

@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\MemberModel;
+
+class PasswordChange extends BaseController
+{
+    public function index()
+    {
+        return view('admin/layout', [
+            'title'   => '비밀번호 변경',
+            'content' => view('admin/password_change/index'),
+        ]);
+    }
+
+    public function update()
+    {
+        $rules = [
+            'current_password'  => 'required',
+            'new_password'      => 'required|min_length[4]|max_length[255]',
+            'new_password_confirm' => 'required|matches[new_password]',
+        ];
+        $messages = [
+            'current_password'  => ['required' => '현재 비밀번호를 입력해 주세요.'],
+            'new_password'      => [
+                'required'   => '새 비밀번호를 입력해 주세요.',
+                'min_length' => '비밀번호는 4자 이상이어야 합니다.',
+            ],
+            'new_password_confirm' => [
+                'required' => '비밀번호 확인을 입력해 주세요.',
+                'matches'  => '새 비밀번호가 일치하지 않습니다.',
+            ],
+        ];
+
+        if (! $this->validate($rules, $messages)) {
+            return redirect()->back()->with('errors', $this->validator->getErrors());
+        }
+
+        $mbIdx = session()->get('mb_idx');
+        $memberModel = model(MemberModel::class);
+        $member = $memberModel->find($mbIdx);
+
+        if (!$member || !password_verify($this->request->getPost('current_password'), $member->mb_passwd)) {
+            return redirect()->back()->with('error', '현재 비밀번호가 올바르지 않습니다.');
+        }
+
+        $memberModel->update($mbIdx, [
+            'mb_passwd' => password_hash($this->request->getPost('new_password'), PASSWORD_DEFAULT),
+        ]);
+
+        return redirect()->to(site_url('admin/password-change'))->with('success', '비밀번호가 변경되었습니다.');
+    }
+}

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/Controllers/Admin/ShopOrder.php

@@ -0,0 +1,153 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\ShopOrderModel;
+use App\Models\ShopOrderItemModel;
+use App\Models\DesignatedShopModel;
+use App\Models\BagPriceModel;
+use App\Models\PackagingUnitModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+
+class ShopOrder extends BaseController
+{
+    private ShopOrderModel $orderModel;
+    private ShopOrderItemModel $itemModel;
+
+    public function __construct()
+    {
+        $this->orderModel = model(ShopOrderModel::class);
+        $this->itemModel  = model(ShopOrderItemModel::class);
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $builder = $this->orderModel->where('so_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        if ($startDate) $builder->where('so_delivery_date >=', $startDate);
+        if ($endDate)   $builder->where('so_delivery_date <=', $endDate);
+
+        $list = $builder->orderBy('so_idx', 'DESC')->findAll();
+
+        return view('admin/layout', [
+            'title'   => '주문 접수 관리',
+            'content' => view('admin/shop_order/index', compact('list', 'startDate', 'endDate')),
+        ]);
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin/shop-orders'))->with('error', '지자체를 선택해 주세요.');
+
+        $shops = model(DesignatedShopModel::class)->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->findAll();
+        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+
+        return view('admin/layout', [
+            'title'   => '주문 접수',
+            'content' => view('admin/shop_order/create', compact('shops', 'bagCodes')),
+        ]);
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $rules = [
+            'so_ds_idx'       => 'required|is_natural_no_zero',
+            'so_delivery_date'=> 'required|valid_date[Y-m-d]',
+            'so_payment_type' => 'required|in_list[이체,가상계좌]',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        $dsIdx = (int) $this->request->getPost('so_ds_idx');
+        $shop = model(DesignatedShopModel::class)->find($dsIdx);
+
+        $this->orderModel->insert([
+            'so_lg_idx'       => $lgIdx,
+            'so_ds_idx'       => $dsIdx,
+            'so_ds_name'      => $shop ? $shop->ds_name : '',
+            'so_order_date'   => date('Y-m-d'),
+            'so_delivery_date'=> $this->request->getPost('so_delivery_date'),
+            'so_payment_type' => $this->request->getPost('so_payment_type'),
+            'so_status'       => 'normal',
+            'so_orderer_idx'  => session()->get('mb_idx'),
+            'so_regdate'      => date('Y-m-d H:i:s'),
+        ]);
+        $soIdx = (int) $this->orderModel->getInsertID();
+
+        $bagCodes = $this->request->getPost('item_bag_code') ?? [];
+        $qtys     = $this->request->getPost('item_qty') ?? [];
+        $totalQty = 0; $totalAmt = 0;
+
+        foreach ($bagCodes as $i => $code) {
+            if (empty($code) || empty($qtys[$i])) continue;
+            $qty = (int) $qtys[$i];
+
+            $price = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->where('bp_bag_code', $code)->where('bp_state', 1)->first();
+            $unitPrice = $price ? (float) $price->bp_consumer : 0;
+            $amount = $unitPrice * $qty;
+
+            $unit = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_bag_code', $code)->where('pu_state', 1)->first();
+            $boxCount = 0; $packCount = 0; $sheetCount = $qty;
+            if ($unit && (int) $unit->pu_total_per_box > 0) {
+                $boxCount = intdiv($qty, (int) $unit->pu_total_per_box);
+                $remainder = $qty % (int) $unit->pu_total_per_box;
+                if ((int) $unit->pu_pack_per_sheet > 0) {
+                    $packCount = intdiv($remainder, (int) $unit->pu_pack_per_sheet);
+                    $sheetCount = $remainder % (int) $unit->pu_pack_per_sheet;
+                }
+            }
+
+            $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+            $detail = $kindO ? model(CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $code)->first() : null;
+
+            $this->itemModel->insert([
+                'soi_so_idx'     => $soIdx,
+                'soi_bag_code'   => $code,
+                'soi_bag_name'   => $detail ? $detail->cd_name : '',
+                'soi_unit_price' => $unitPrice,
+                'soi_qty'        => $qty,
+                'soi_amount'     => $amount,
+                'soi_box_count'  => $boxCount,
+                'soi_pack_count' => $packCount,
+                'soi_sheet_count'=> $sheetCount,
+            ]);
+
+            $totalQty += $qty;
+            $totalAmt += $amount;
+        }
+
+        $this->orderModel->update($soIdx, ['so_total_qty' => $totalQty, 'so_total_amount' => $totalAmt]);
+        $db->transComplete();
+
+        return redirect()->to(site_url('admin/shop-orders'))->with('success', '주문이 접수되었습니다.');
+    }
+
+    public function cancel(int $id)
+    {
+        helper('admin');
+        $order = $this->orderModel->find($id);
+        if (!$order || (int) $order->so_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(site_url('admin/shop-orders'))->with('error', '주문을 찾을 수 없습니다.');
+        }
+
+        $this->orderModel->update($id, ['so_status' => 'cancelled']);
+        return redirect()->to(site_url('admin/shop-orders'))->with('success', '주문이 취소되었습니다.');
+    }
+}

app/Controllers/Auth.php

@@ -77,11 +77,33 @@ class Auth extends BaseController
                 ->with('error', '정지된 회원입니다.');
         }
 
-        if (! password_verify($password, $member->mb_passwd)) {
+        // P2-21: 로그인 잠금 체크 (5회 실패 시 30분 lock)
-            $this->insertMemberLog($logData, false, '비밀번호 불일치');
+        if (!empty($member->mb_locked_until) && strtotime($member->mb_locked_until) > time()) {
+            $remaining = ceil((strtotime($member->mb_locked_until) - time()) / 60);
+            $this->insertMemberLog($logData, false, '계정 잠금 상태');
             return redirect()->back()
                 ->withInput()
-                ->with('error', '아이디 또는 비밀번호가 올바르지 않습니다.');
+                ->with('error', '로그인 시도 횟수 초과로 계정이 잠겼습니다. 약 ' . $remaining . '분 후 다시 시도해 주세요.');
+        }
+
+        if (! password_verify($password, $member->mb_passwd)) {
+            // 실패 횟수 증가
+            $failCount = ((int) ($member->mb_login_fail_count ?? 0)) + 1;
+            $updateData = ['mb_login_fail_count' => $failCount];
+            if ($failCount >= 5) {
+                $updateData['mb_locked_until'] = date('Y-m-d H:i:s', strtotime('+30 minutes'));
+            }
+            $memberModel->update($member->mb_idx, $updateData);
+
+            $this->insertMemberLog($logData, false, '비밀번호 불일치 (' . $failCount . '회)');
+
+            $msg = '아이디 또는 비밀번호가 올바르지 않습니다.';
+            if ($failCount >= 5) {
+                $msg .= ' 5회 연속 실패로 계정이 30분간 잠깁니다.';
+            } elseif ($failCount >= 3) {
+                $msg .= ' (실패 ' . $failCount . '/5회)';
+            }
+            return redirect()->back()->withInput()->with('error', $msg);
         }
 
         // 승인 요청 상태 확인(공개 회원가입 사용자)
@@ -114,6 +136,8 @@ class Auth extends BaseController
 
         $memberModel->update($member->mb_idx, [
             'mb_latestdate'       => date('Y-m-d H:i:s'),
+            'mb_login_fail_count' => 0,
+            'mb_locked_until'     => null,
         ]);
 
         $this->insertMemberLog($logData, true, '로그인 성공', $member->mb_idx);

app/Controllers/Bag.php

@@ -0,0 +1,250 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Controllers;
+
+use App\Models\BagInventoryModel;
+use App\Models\BagIssueModel;
+use App\Models\BagOrderModel;
+use App\Models\BagOrderItemModel;
+use App\Models\BagPriceModel;
+use App\Models\BagReceivingModel;
+use App\Models\BagSaleModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+use App\Models\CompanyModel;
+use App\Models\PackagingUnitModel;
+use App\Models\SalesAgencyModel;
+use App\Models\ShopOrderModel;
+
+class Bag extends BaseController
+{
+    /**
+     * 로그인 사용자의 지자체 PK 반환 (미로그인/미지정 시 null)
+     */
+    private function lgIdx(): ?int
+    {
+        helper('admin');
+        return admin_effective_lg_idx();
+    }
+
+    private function render(string $title, string $viewFile, array $data = []): string
+    {
+        return view('bag/layout/main', [
+            'title'   => $title,
+            'content' => view($viewFile, $data),
+        ]);
+    }
+
+    // ──────────────────────────────────────────────
+    // 기본정보관리
+    // ──────────────────────────────────────────────
+    public function basicInfo(): string
+    {
+        $lgIdx = $this->lgIdx();
+        $data = [];
+
+        if ($lgIdx) {
+            $data['codeKinds']     = model(CodeKindModel::class)->orderBy('ck_code', 'ASC')->findAll();
+            $data['bagPrices']     = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->orderBy('bp_bag_code', 'ASC')->findAll();
+            $data['packagingUnits'] = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->orderBy('pu_bag_code', 'ASC')->findAll();
+        }
+
+        return $this->render('기본정보관리', 'bag/basic_info', $data);
+    }
+
+    // ──────────────────────────────────────────────
+    // 발주 입고 관리
+    // ──────────────────────────────────────────────
+    public function purchaseInbound(): string
+    {
+        $lgIdx = $this->lgIdx();
+        $data = ['orders' => [], 'receivings' => [], 'startDate' => null, 'endDate' => null];
+
+        if ($lgIdx) {
+            $startDate = $this->request->getGet('start_date');
+            $endDate   = $this->request->getGet('end_date');
+            $data['startDate'] = $startDate;
+            $data['endDate']   = $endDate;
+
+            // 발주 목록
+            $orderBuilder = model(BagOrderModel::class)->where('bo_lg_idx', $lgIdx);
+            if ($startDate) $orderBuilder->where('bo_order_date >=', $startDate);
+            if ($endDate)   $orderBuilder->where('bo_order_date <=', $endDate);
+            $data['orders'] = $orderBuilder->orderBy('bo_order_date', 'DESC')->findAll();
+
+            // 발주별 품목 합계
+            $itemSummary = [];
+            foreach ($data['orders'] as $order) {
+                $items = model(BagOrderItemModel::class)->where('boi_bo_idx', $order->bo_idx)->findAll();
+                $totalQty = 0;
+                $totalAmt = 0;
+                foreach ($items as $it) {
+                    $totalQty += (int) $it->boi_qty_sheet;
+                    $totalAmt += (float) $it->boi_amount;
+                }
+                $itemSummary[$order->bo_idx] = ['qty' => $totalQty, 'amount' => $totalAmt, 'count' => count($items)];
+            }
+            $data['itemSummary'] = $itemSummary;
+
+            // 입고 목록
+            $recvBuilder = model(BagReceivingModel::class)->where('br_lg_idx', $lgIdx);
+            if ($startDate) $recvBuilder->where('br_receive_date >=', $startDate);
+            if ($endDate)   $recvBuilder->where('br_receive_date <=', $endDate);
+            $data['receivings'] = $recvBuilder->orderBy('br_receive_date', 'DESC')->findAll();
+        }
+
+        return $this->render('발주 입고 관리', 'bag/purchase_inbound', $data);
+    }
+
+    // ──────────────────────────────────────────────
+    // 불출 관리
+    // ──────────────────────────────────────────────
+    public function issue(): string
+    {
+        $lgIdx = $this->lgIdx();
+        $data = ['list' => [], 'startDate' => null, 'endDate' => null];
+
+        if ($lgIdx) {
+            $startDate = $this->request->getGet('start_date');
+            $endDate   = $this->request->getGet('end_date');
+            $data['startDate'] = $startDate;
+            $data['endDate']   = $endDate;
+
+            $builder = model(BagIssueModel::class)->where('bi2_lg_idx', $lgIdx);
+            if ($startDate) $builder->where('bi2_issue_date >=', $startDate);
+            if ($endDate)   $builder->where('bi2_issue_date <=', $endDate);
+            $data['list'] = $builder->orderBy('bi2_issue_date', 'DESC')->findAll();
+        }
+
+        return $this->render('불출 관리', 'bag/issue', $data);
+    }
+
+    // ──────────────────────────────────────────────
+    // 재고 관리
+    // ──────────────────────────────────────────────
+    public function inventory(): string
+    {
+        $lgIdx = $this->lgIdx();
+        $data = ['list' => []];
+
+        if ($lgIdx) {
+            $data['list'] = model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->findAll();
+        }
+
+        return $this->render('재고 관리', 'bag/inventory', $data);
+    }
+
+    // ──────────────────────────────────────────────
+    // 판매 관리
+    // ──────────────────────────────────────────────
+    public function sales(): string
+    {
+        $lgIdx = $this->lgIdx();
+        $data = ['salesList' => [], 'orderList' => [], 'startDate' => null, 'endDate' => null];
+
+        if ($lgIdx) {
+            $startDate = $this->request->getGet('start_date');
+            $endDate   = $this->request->getGet('end_date');
+            $data['startDate'] = $startDate;
+            $data['endDate']   = $endDate;
+
+            // 판매/반품
+            $saleBuilder = model(BagSaleModel::class)->where('bs_lg_idx', $lgIdx);
+            if ($startDate) $saleBuilder->where('bs_sale_date >=', $startDate);
+            if ($endDate)   $saleBuilder->where('bs_sale_date <=', $endDate);
+            $data['salesList'] = $saleBuilder->orderBy('bs_sale_date', 'DESC')->findAll();
+
+            // 주문 접수
+            $orderBuilder = model(ShopOrderModel::class)->where('so_lg_idx', $lgIdx);
+            if ($startDate) $orderBuilder->where('so_delivery_date >=', $startDate);
+            if ($endDate)   $orderBuilder->where('so_delivery_date <=', $endDate);
+            $data['orderList'] = $orderBuilder->orderBy('so_idx', 'DESC')->findAll();
+        }
+
+        return $this->render('판매 관리', 'bag/sales', $data);
+    }
+
+    // ──────────────────────────────────────────────
+    // 판매 현황
+    // ──────────────────────────────────────────────
+    public function salesStats(): string
+    {
+        $lgIdx = $this->lgIdx();
+        $data = ['result' => [], 'startDate' => null, 'endDate' => null];
+
+        if ($lgIdx) {
+            $startDate = $this->request->getGet('start_date');
+            $endDate   = $this->request->getGet('end_date');
+            $data['startDate'] = $startDate;
+            $data['endDate']   = $endDate;
+
+            $builder = model(BagSaleModel::class)->where('bs_lg_idx', $lgIdx)->where('bs_type', 'sale');
+            if ($startDate) $builder->where('bs_sale_date >=', $startDate);
+            if ($endDate)   $builder->where('bs_sale_date <=', $endDate);
+            $data['result'] = $builder->orderBy('bs_sale_date', 'DESC')->findAll();
+        }
+
+        return $this->render('판매 현황', 'bag/sales_stats', $data);
+    }
+
+    // ──────────────────────────────────────────────
+    // 봉투 수불 관리
+    // ──────────────────────────────────────────────
+    public function flow(): string
+    {
+        $lgIdx = $this->lgIdx();
+        $data = ['receiving' => [], 'sales' => [], 'issues' => [], 'inventory' => [], 'startDate' => null, 'endDate' => null];
+
+        if ($lgIdx) {
+            $startDate = $this->request->getGet('start_date');
+            $endDate   = $this->request->getGet('end_date');
+            $data['startDate'] = $startDate;
+            $data['endDate']   = $endDate;
+
+            $data['inventory'] = model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->findAll();
+
+            $recvBuilder = model(BagReceivingModel::class)->where('br_lg_idx', $lgIdx);
+            if ($startDate) $recvBuilder->where('br_receive_date >=', $startDate);
+            if ($endDate)   $recvBuilder->where('br_receive_date <=', $endDate);
+            $data['receiving'] = $recvBuilder->findAll();
+
+            $saleBuilder = model(BagSaleModel::class)->where('bs_lg_idx', $lgIdx);
+            if ($startDate) $saleBuilder->where('bs_sale_date >=', $startDate);
+            if ($endDate)   $saleBuilder->where('bs_sale_date <=', $endDate);
+            $data['sales'] = $saleBuilder->findAll();
+
+            $issueBuilder = model(BagIssueModel::class)->where('bi2_lg_idx', $lgIdx);
+            if ($startDate) $issueBuilder->where('bi2_issue_date >=', $startDate);
+            if ($endDate)   $issueBuilder->where('bi2_issue_date <=', $endDate);
+            $data['issues'] = $issueBuilder->findAll();
+        }
+
+        return $this->render('봉투 수불 관리', 'bag/flow', $data);
+    }
+
+    // ──────────────────────────────────────────────
+    // 통계 분석 관리
+    // ──────────────────────────────────────────────
+    public function analytics(): string
+    {
+        return $this->render('통계 분석 관리', 'bag/analytics', []);
+    }
+
+    // ──────────────────────────────────────────────
+    // 창 (프로그램 창 관리 - 추후)
+    // ──────────────────────────────────────────────
+    public function window(): string
+    {
+        return $this->render('창', 'bag/window', []);
+    }
+
+    // ──────────────────────────────────────────────
+    // 도움말
+    // ──────────────────────────────────────────────
+    public function help(): string
+    {
+        return $this->render('도움말', 'bag/help', []);
+    }
+}

app/Models/BagInventoryModel.php

@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagInventoryModel extends Model
+{
+    protected $table         = 'bag_inventory';
+    protected $primaryKey    = 'bi_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bi_lg_idx', 'bi_bag_code', 'bi_bag_name', 'bi_qty', 'bi_updated_at',
+    ];
+
+    /**
+     * 재고 증감 (upsert)
+     */
+    public function adjustQty(int $lgIdx, string $bagCode, string $bagName, int $delta): void
+    {
+        $existing = $this->where('bi_lg_idx', $lgIdx)->where('bi_bag_code', $bagCode)->first();
+        if ($existing) {
+            $this->update($existing->bi_idx, [
+                'bi_qty'        => max(0, (int) $existing->bi_qty + $delta),
+                'bi_updated_at' => date('Y-m-d H:i:s'),
+            ]);
+        } else {
+            $this->insert([
+                'bi_lg_idx'    => $lgIdx,
+                'bi_bag_code'  => $bagCode,
+                'bi_bag_name'  => $bagName,
+                'bi_qty'       => max(0, $delta),
+                'bi_updated_at'=> date('Y-m-d H:i:s'),
+            ]);
+        }
+    }
+}

app/Models/BagIssueModel.php

@@ -0,0 +1,18 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagIssueModel extends Model
+{
+    protected $table         = 'bag_issue';
+    protected $primaryKey    = 'bi2_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bi2_lg_idx', 'bi2_year', 'bi2_quarter', 'bi2_issue_type', 'bi2_issue_date',
+        'bi2_dest_type', 'bi2_dest_name', 'bi2_bag_code', 'bi2_bag_name',
+        'bi2_qty', 'bi2_status', 'bi2_regdate',
+    ];
+}

app/Models/BagOrderItemModel.php

@@ -0,0 +1,17 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagOrderItemModel extends Model
+{
+    protected $table         = 'bag_order_item';
+    protected $primaryKey    = 'boi_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'boi_bo_idx', 'boi_bag_code', 'boi_bag_name',
+        'boi_unit_price', 'boi_qty_box', 'boi_qty_sheet', 'boi_amount',
+    ];
+}

app/Models/BagOrderModel.php

@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagOrderModel extends Model
+{
+    protected $table         = 'bag_order';
+    protected $primaryKey    = 'bo_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bo_uuid', 'bo_version', 'bo_lg_idx', 'bo_gugun_code', 'bo_dong_code',
+        'bo_company_idx', 'bo_agency_idx', 'bo_fee_rate', 'bo_order_date',
+        'bo_lot_no', 'bo_hash', 'bo_status', 'bo_orderer_idx',
+        'bo_regdate', 'bo_moddate',
+    ];
+}

app/Models/BagReceivingModel.php

@@ -0,0 +1,18 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagReceivingModel extends Model
+{
+    protected $table         = 'bag_receiving';
+    protected $primaryKey    = 'br_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'br_bo_idx', 'br_lg_idx', 'br_bag_code', 'br_bag_name',
+        'br_qty_box', 'br_qty_sheet', 'br_receive_date',
+        'br_receiver_idx', 'br_sender_name', 'br_type', 'br_regdate',
+    ];
+}

app/Models/BagSaleModel.php

@@ -0,0 +1,18 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagSaleModel extends Model
+{
+    protected $table         = 'bag_sale';
+    protected $primaryKey    = 'bs_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bs_lg_idx', 'bs_so_idx', 'bs_ds_idx', 'bs_ds_name', 'bs_sale_date',
+        'bs_bag_code', 'bs_bag_name', 'bs_qty', 'bs_unit_price', 'bs_amount',
+        'bs_type', 'bs_regdate',
+    ];
+}

app/Models/MemberModel.php

@@ -24,6 +24,8 @@ class MemberModel extends Model
         'mb_regdate',
         'mb_latestdate',
         'mb_leavedate',
+        'mb_login_fail_count',
+        'mb_locked_until',
     ];
 
     /**

app/Models/ShopOrderItemModel.php

@@ -0,0 +1,17 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class ShopOrderItemModel extends Model
+{
+    protected $table         = 'shop_order_item';
+    protected $primaryKey    = 'soi_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'soi_so_idx', 'soi_bag_code', 'soi_bag_name', 'soi_unit_price',
+        'soi_qty', 'soi_amount', 'soi_box_count', 'soi_pack_count', 'soi_sheet_count',
+    ];
+}

app/Models/ShopOrderModel.php

@@ -0,0 +1,18 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class ShopOrderModel extends Model
+{
+    protected $table         = 'shop_order';
+    protected $primaryKey    = 'so_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'so_lg_idx', 'so_ds_idx', 'so_ds_name', 'so_order_date', 'so_delivery_date',
+        'so_payment_type', 'so_paid', 'so_received', 'so_total_qty', 'so_total_amount',
+        'so_status', 'so_orderer_idx', 'so_regdate',
+    ];
+}

app/Views/admin/bag_inventory/index.php

@@ -0,0 +1,30 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">재고 현황</span>
+</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>봉투코드</th>
+        <th>봉투명</th>
+        <th>현재재고(낱장)</th>
+        <th>최종갱신</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->bi_idx) ?></td>
+        <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) $row->bi_qty) ?></td>
+        <td class="text-center"><?= esc($row->bi_updated_at) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="5" class="text-center text-gray-400 py-4">등록된 재고가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/admin/bag_issue/create.php

@@ -0,0 +1,70 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">무료용 불출 처리</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
+  <form action="<?= base_url('admin/bag-issues/store') ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">연도 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="bi2_year" type="number" min="2000" max="2099" value="<?= esc(old('bi2_year', date('Y'))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">분기 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32" name="bi2_quarter" required>
+        <option value="">선택</option>
+        <option value="1" <?= old('bi2_quarter') === '1' ? 'selected' : '' ?>>1</option>
+        <option value="2" <?= old('bi2_quarter') === '2' ? 'selected' : '' ?>>2</option>
+        <option value="3" <?= old('bi2_quarter') === '3' ? 'selected' : '' ?>>3</option>
+        <option value="4" <?= old('bi2_quarter') === '4' ? 'selected' : '' ?>>4</option>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구분 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bi2_issue_type" required>
+        <option value="">선택</option>
+        <option value="무료용" <?= old('bi2_issue_type') === '무료용' ? 'selected' : '' ?>>무료용</option>
+        <option value="공공용" <?= old('bi2_issue_type') === '공공용' ? 'selected' : '' ?>>공공용</option>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">불출일 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bi2_issue_date" type="date" value="<?= esc(old('bi2_issue_date', date('Y-m-d'))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">불출처 유형</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bi2_dest_type" type="text" placeholder="동사무소" value="<?= esc(old('bi2_dest_type')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">불출처명 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bi2_dest_name" type="text" value="<?= esc(old('bi2_dest_name')) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">봉투코드 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bi2_bag_code" required>
+        <option value="">선택</option>
+        <?php foreach ($bagCodes as $cd): ?>
+        <option value="<?= esc($cd->cd_code) ?>" <?= old('bi2_bag_code') === $cd->cd_code ? 'selected' : '' ?>>
+          <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">수량 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="bi2_qty" type="number" min="0" value="<?= esc(old('bi2_qty', '0')) ?>" required/>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
+      <a href="<?= base_url('admin/bag-issues') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>

app/Views/admin/bag_issue/index.php

@@ -0,0 +1,60 @@
+<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">무료용 불출 관리</span>
+    <a href="<?= base_url('admin/bag-issues/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">불출 처리</a>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/bag-issues') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">불출일</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/bag-issues') ?>" 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>연도</th>
+        <th>분기</th>
+        <th>구분</th>
+        <th>불출일</th>
+        <th>불출처</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>수량</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->bi2_idx) ?></td>
+        <td class="text-center"><?= esc($row->bi2_year) ?></td>
+        <td class="text-center"><?= esc($row->bi2_quarter) ?></td>
+        <td class="text-center"><?= esc($row->bi2_issue_type) ?></td>
+        <td class="text-center"><?= esc($row->bi2_issue_date) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bi2_dest_name) ?></td>
+        <td class="text-center font-mono"><?= esc($row->bi2_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bi2_bag_name) ?></td>
+        <td><?= number_format((int) $row->bi2_qty) ?></td>
+        <td class="text-center"><?= esc($row->bi2_status) ?></td>
+        <td class="text-center">
+          <form action="<?= base_url('admin/bag-issues/cancel/' . (int) $row->bi2_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
+            <?= csrf_field() ?>
+            <button type="submit" class="text-orange-600 hover:underline text-sm">취소</button>
+          </form>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="11" class="text-center text-gray-400 py-4">등록된 불출이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/admin/bag_order/create.php

@@ -0,0 +1,83 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">발주 등록</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-4xl">
+  <form action="<?= base_url('admin/bag-orders/store') ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">발주일 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bo_order_date" type="date" value="<?= esc(old('bo_order_date', date('Y-m-d'))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">수수료율</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="bo_fee_rate" type="number" step="0.01" value="<?= esc(old('bo_fee_rate', '0')) ?>"/>
+      <span class="text-sm text-gray-500">%</span>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">제작업체</label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bo_company_idx">
+        <option value="">선택</option>
+        <?php foreach ($companies as $cp): ?>
+        <option value="<?= esc($cp->cp_idx) ?>" <?= (int) old('bo_company_idx') === (int) $cp->cp_idx ? 'selected' : '' ?>>
+          <?= esc($cp->cp_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">입고처</label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bo_agency_idx">
+        <option value="">선택</option>
+        <?php foreach ($agencies as $ag): ?>
+        <option value="<?= esc($ag->sa_idx) ?>" <?= (int) old('bo_agency_idx') === (int) $ag->sa_idx ? 'selected' : '' ?>>
+          <?= esc($ag->sa_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="mt-4">
+      <label class="block text-sm font-bold text-gray-700 mb-2">발주 품목</label>
+      <div class="border border-gray-300 overflow-auto">
+        <table class="w-full data-table">
+          <thead>
+            <tr>
+              <th class="w-16">순번</th>
+              <th>봉투</th>
+              <th class="w-32">박스수</th>
+            </tr>
+          </thead>
+          <tbody>
+            <?php for ($i = 0; $i < 3; $i++): ?>
+            <tr>
+              <td class="text-center"><?= $i + 1 ?></td>
+              <td>
+                <select class="border border-gray-300 rounded px-2 py-1 text-sm w-full" name="item_bag_code[]">
+                  <option value="">선택</option>
+                  <?php foreach ($bagCodes as $cd): ?>
+                  <option value="<?= esc($cd->cd_code) ?>">
+                    <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
+                  </option>
+                  <?php endforeach; ?>
+                </select>
+              </td>
+              <td>
+                <input class="border border-gray-300 rounded px-2 py-1 text-sm w-full text-right" name="item_qty_box[]" type="number" min="0" value="0"/>
+              </td>
+            </tr>
+            <?php endfor; ?>
+          </tbody>
+        </table>
+      </div>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
+      <a href="<?= base_url('admin/bag-orders') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>

app/Views/admin/bag_order/detail.php

@@ -0,0 +1,102 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex items-center gap-2">
+    <a href="<?= base_url('admin/bag-orders') ?>" class="text-blue-600 hover:underline text-sm">&larr; 발주 목록</a>
+    <span class="text-gray-400">|</span>
+    <span class="text-sm font-bold text-gray-700">발주 상세 — <?= esc($order->bo_lot_no) ?></span>
+  </div>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-4xl">
+  <table class="w-full text-sm">
+    <tbody>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">UUID</th>
+        <td class="py-2 font-mono"><?= esc($order->bo_uuid) ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">버전</th>
+        <td class="py-2"><?= esc($order->bo_version) ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">발주일</th>
+        <td class="py-2"><?= esc($order->bo_order_date) ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">제작업체</th>
+        <td class="py-2"><?= esc($companyName ?? '') ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">입고처</th>
+        <td class="py-2"><?= esc($agencyName ?? '') ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">LOT번호</th>
+        <td class="py-2 font-mono"><?= esc($order->bo_lot_no) ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">수수료율</th>
+        <td class="py-2"><?= esc($order->bo_fee_rate) ?>%</td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">상태</th>
+        <td class="py-2">
+          <?php
+            $statusMap = ['normal' => '정상', 'cancelled' => '취소', 'deleted' => '삭제'];
+            echo esc($statusMap[$order->bo_status] ?? $order->bo_status);
+          ?>
+        </td>
+      </tr>
+      <tr>
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">해시</th>
+        <td class="py-2 font-mono text-xs"><?= esc($order->bo_hash) ?></td>
+      </tr>
+    </tbody>
+  </table>
+</div>
+
+<div class="border border-gray-300 overflow-auto mt-4">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>단가</th>
+        <th>박스수</th>
+        <th>낱장수</th>
+        <th>금액</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php
+        $totalQtyBox = 0;
+        $totalQtySheet = 0;
+        $totalAmount = 0;
+      ?>
+      <?php foreach ($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((float) $item->boi_unit_price) ?></td>
+        <td><?= number_format((int) $item->boi_qty_box) ?></td>
+        <td><?= number_format((int) $item->boi_qty_sheet) ?></td>
+        <td><?= number_format((float) $item->boi_amount) ?></td>
+      </tr>
+      <?php
+        $totalQtyBox += (int) $item->boi_qty_box;
+        $totalQtySheet += (int) $item->boi_qty_sheet;
+        $totalAmount += (float) $item->boi_amount;
+      ?>
+      <?php endforeach; ?>
+      <?php if (empty($items)): ?>
+      <tr><td colspan="6" class="text-center text-gray-400 py-4">등록된 품목이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+    <tfoot class="bg-gray-50 font-bold text-right">
+      <tr>
+        <td colspan="3" class="text-center">합계</td>
+        <td><?= number_format($totalQtyBox) ?></td>
+        <td><?= number_format($totalQtySheet) ?></td>
+        <td><?= number_format($totalAmount) ?></td>
+      </tr>
+    </tfoot>
+  </table>
+</div>

app/Views/admin/bag_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">발주 현황</span>
+    <a href="<?= base_url('admin/bag-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">발주 등록</a>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/bag-orders') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">발주일</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">상태</label>
+    <select name="status" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <option value="normal" <?= ($status ?? '') === 'normal' ? 'selected' : '' ?>>정상</option>
+      <option value="cancelled" <?= ($status ?? '') === 'cancelled' ? 'selected' : '' ?>>취소</option>
+      <option value="deleted" <?= ($status ?? '') === 'deleted' ? 'selected' : '' ?>>삭제</option>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= base_url('admin/bag-orders') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th class="w-16">번호</th>
+        <th>LOT번호</th>
+        <th>발주일</th>
+        <th>제작업체</th>
+        <th>입고처</th>
+        <th>품목수</th>
+        <th>총수량</th>
+        <th>총금액</th>
+        <th class="w-20">상태</th>
+        <th class="w-44">작업</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->bo_idx) ?></td>
+        <td class="text-center font-mono"><?= esc($row->bo_lot_no) ?></td>
+        <td class="text-center"><?= esc($row->bo_order_date) ?></td>
+        <td class="text-left pl-2"><?= esc($companyMap[$row->bo_company_idx] ?? '') ?></td>
+        <td class="text-left pl-2"><?= esc($agencyMap[$row->bo_agency_idx] ?? '') ?></td>
+        <td><?= number_format((int) ($itemSummary[$row->bo_idx]['count'] ?? 0)) ?></td>
+        <td><?= number_format((int) ($itemSummary[$row->bo_idx]['qty'] ?? 0)) ?></td>
+        <td><?= number_format((int) ($itemSummary[$row->bo_idx]['amount'] ?? 0)) ?></td>
+        <td class="text-center">
+          <?php
+            $statusMap = ['normal' => '정상', 'cancelled' => '취소', 'deleted' => '삭제'];
+            echo esc($statusMap[$row->bo_status] ?? $row->bo_status);
+          ?>
+        </td>
+        <td class="text-center">
+          <a href="<?= base_url('admin/bag-orders/detail/' . (int) $row->bo_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">상세</a>
+          <form action="<?= base_url('admin/bag-orders/cancel/' . (int) $row->bo_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
+            <?= csrf_field() ?>
+            <button type="submit" class="text-orange-600 hover:underline text-sm mr-1">취소</button>
+          </form>
+          <form action="<?= base_url('admin/bag-orders/delete/' . (int) $row->bo_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
+            <?= csrf_field() ?>
+            <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
+          </form>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="10" class="text-center text-gray-400 py-4">등록된 발주가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/admin/bag_receiving/create.php

@@ -0,0 +1,53 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">입고 처리</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
+  <form action="<?= base_url('admin/bag-receivings/store') ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">발주건</label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-72" name="br_bo_idx">
+        <option value="">선택</option>
+        <?php foreach ($orders as $od): ?>
+        <option value="<?= esc($od->bo_idx) ?>" <?= (int) old('br_bo_idx') === (int) $od->bo_idx ? 'selected' : '' ?>>
+          <?= esc($od->bo_lot_no) ?> (<?= esc($od->bo_order_date) ?>)
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">봉투코드</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="br_bag_code" type="text" value="<?= esc(old('br_bag_code')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">박스수 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="br_qty_box" type="number" min="0" value="<?= esc(old('br_qty_box', '0')) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">입고일 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="br_receive_date" type="date" value="<?= esc(old('br_receive_date', date('Y-m-d'))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">보내는분</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="br_sender_name" type="text" value="<?= esc(old('br_sender_name')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구분</label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="br_type">
+        <option value="batch" <?= old('br_type') === 'batch' ? 'selected' : '' ?>>batch</option>
+        <option value="scanner" <?= old('br_type') === 'scanner' ? 'selected' : '' ?>>scanner</option>
+      </select>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
+      <a href="<?= base_url('admin/bag-receivings') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>

app/Views/admin/bag_receiving/index.php

@@ -0,0 +1,49 @@
+<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">입고 현황</span>
+    <a href="<?= base_url('admin/bag-receivings/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">입고 처리</a>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/bag-receivings') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">입고일</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/bag-receivings') ?>" 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>봉투코드</th>
+        <th>봉투명</th>
+        <th>박스수</th>
+        <th>낱장수</th>
+        <th>입고일</th>
+        <th>구분</th>
+        <th>등록일</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->br_idx) ?></td>
+        <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->br_qty_box) ?></td>
+        <td><?= number_format((int) $row->br_qty_sheet) ?></td>
+        <td class="text-center"><?= esc($row->br_receive_date) ?></td>
+        <td class="text-center"><?= esc($row->br_type) ?></td>
+        <td class="text-center"><?= esc($row->br_regdate) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="8" class="text-center text-gray-400 py-4">등록된 입고가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/admin/bag_sale/create.php

@@ -0,0 +1,56 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">판매 등록</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
+  <form action="<?= base_url('admin/bag-sales/store') ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">판매소 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bs_ds_idx" required>
+        <option value="">선택</option>
+        <?php foreach ($shops as $shop): ?>
+        <option value="<?= esc($shop->ds_idx) ?>" <?= (int) old('bs_ds_idx') === (int) $shop->ds_idx ? 'selected' : '' ?>>
+          <?= esc($shop->ds_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">봉투코드 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bs_bag_code" required>
+        <option value="">선택</option>
+        <?php foreach ($bagCodes as $cd): ?>
+        <option value="<?= esc($cd->cd_code) ?>" <?= old('bs_bag_code') === $cd->cd_code ? 'selected' : '' ?>>
+          <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">수량 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="bs_qty" type="number" min="0" value="<?= esc(old('bs_qty', '0')) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">판매일 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bs_sale_date" type="date" value="<?= esc(old('bs_sale_date', date('Y-m-d'))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구분 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bs_type" required>
+        <option value="">선택</option>
+        <option value="sale" <?= old('bs_type') === 'sale' ? 'selected' : '' ?>>판매</option>
+        <option value="return" <?= old('bs_type') === 'return' ? 'selected' : '' ?>>반품</option>
+      </select>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
+      <a href="<?= base_url('admin/bag-sales') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>

app/Views/admin/bag_sale/index.php

@@ -0,0 +1,63 @@
+<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">판매/반품 관리</span>
+    <a href="<?= base_url('admin/bag-sales/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">판매 등록</a>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/bag-sales') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">판매일</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">구분</label>
+    <select name="type" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <option value="sale" <?= ($type ?? '') === 'sale' ? 'selected' : '' ?>>판매</option>
+      <option value="return" <?= ($type ?? '') === 'return' ? 'selected' : '' ?>>반품</option>
+      <option value="cancel" <?= ($type ?? '') === 'cancel' ? 'selected' : '' ?>>취소</option>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= base_url('admin/bag-sales') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th class="w-16">번호</th>
+        <th>판매소</th>
+        <th>판매일</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>수량</th>
+        <th>단가</th>
+        <th>금액</th>
+        <th class="w-20">구분</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->bs_idx) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bs_ds_name) ?></td>
+        <td class="text-center"><?= esc($row->bs_sale_date) ?></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->bs_qty) ?></td>
+        <td><?= number_format((int) $row->bs_unit_price) ?></td>
+        <td><?= number_format((int) $row->bs_amount) ?></td>
+        <td class="text-center">
+          <?php
+            $typeMap = ['sale' => '판매', 'return' => '반품', 'cancel' => '취소'];
+            echo esc($typeMap[$row->bs_type] ?? $row->bs_type);
+          ?>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="9" class="text-center text-gray-400 py-4">등록된 판매/반품이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/admin/local_government/edit.php

@@ -0,0 +1,46 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">지자체 수정</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
+  <form action="<?= base_url('admin/local-governments/update/' . (int) $item->lg_idx) ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">코드</label>
+      <span class="text-sm font-mono font-bold"><?= esc($item->lg_code) ?></span>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">지자체명 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="lg_name" type="text" value="<?= esc(old('lg_name', $item->lg_name)) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">시/도 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="lg_sido" type="text" value="<?= esc(old('lg_sido', $item->lg_sido)) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구/군 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="lg_gugun" type="text" value="<?= esc(old('lg_gugun', $item->lg_gugun)) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">주소</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96" name="lg_addr" type="text" value="<?= esc(old('lg_addr', $item->lg_addr)) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">상태 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32" name="lg_state" required>
+        <option value="1" <?= (int) old('lg_state', $item->lg_state) === 1 ? 'selected' : '' ?>>사용</option>
+        <option value="0" <?= (int) old('lg_state', $item->lg_state) === 0 ? 'selected' : '' ?>>미사용</option>
+      </select>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">수정</button>
+      <a href="<?= base_url('admin/local-governments') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>

app/Views/admin/local_government/index.php

@@ -15,6 +15,7 @@
         <th>구/군</th>
         <th>상태</th>
         <th>등록일</th>
+        <th class="w-28">작업</th>
       </tr>
     </thead>
     <tbody class="text-right">
@@ -27,6 +28,13 @@
         <td class="text-left pl-2"><?= esc($row->lg_gugun) ?></td>
         <td class="text-center"><?= (int) $row->lg_state === 1 ? '사용' : '미사용' ?></td>
         <td class="text-left pl-2"><?= esc($row->lg_regdate ?? '') ?></td>
+        <td class="text-center">
+          <a href="<?= base_url('admin/local-governments/edit/' . (int) $row->lg_idx) ?>" class="text-blue-600 hover:underline text-sm">수정</a>
+          <form action="<?= base_url('admin/local-governments/delete/' . (int) $row->lg_idx) ?>" method="POST" class="inline ml-1" onsubmit="return confirm('이 지자체를 비활성화하시겠습니까?');">
+            <?= csrf_field() ?>
+            <button type="submit" class="text-red-600 hover:underline text-sm">비활성</button>
+          </form>
+        </td>
       </tr>
       <?php endforeach; ?>
     </tbody>

app/Views/admin/password_change/index.php

@@ -0,0 +1,28 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">비밀번호 변경</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-md">
+  <form action="<?= base_url('admin/password-change') ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-32">현재 비밀번호 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="current_password" type="password" required autocomplete="current-password"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-32">새 비밀번호 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="new_password" type="password" required autocomplete="new-password"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-32">비밀번호 확인 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="new_password_confirm" type="password" required autocomplete="new-password"/>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">변경</button>
+      <a href="<?= base_url('admin') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>

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>

app/Views/admin/shop_order/create.php

@@ -0,0 +1,74 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">주문 접수</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-4xl">
+  <form action="<?= base_url('admin/shop-orders/store') ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">판매소 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="so_ds_idx" required>
+        <option value="">선택</option>
+        <?php foreach ($shops as $shop): ?>
+        <option value="<?= esc($shop->ds_idx) ?>" <?= (int) old('so_ds_idx') === (int) $shop->ds_idx ? 'selected' : '' ?>>
+          <?= esc($shop->ds_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">배달일 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="so_delivery_date" type="date" value="<?= esc(old('so_delivery_date', date('Y-m-d', strtotime('+1 day')))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">결제방법 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="so_payment_type" required>
+        <option value="">선택</option>
+        <option value="이체" <?= old('so_payment_type') === '이체' ? 'selected' : '' ?>>이체</option>
+        <option value="가상계좌" <?= old('so_payment_type') === '가상계좌' ? 'selected' : '' ?>>가상계좌</option>
+      </select>
+    </div>
+
+    <div class="mt-4">
+      <label class="block text-sm font-bold text-gray-700 mb-2">주문 품목</label>
+      <div class="border border-gray-300 overflow-auto">
+        <table class="w-full data-table">
+          <thead>
+            <tr>
+              <th class="w-16">순번</th>
+              <th>봉투</th>
+              <th class="w-32">수량</th>
+            </tr>
+          </thead>
+          <tbody>
+            <?php for ($i = 0; $i < 3; $i++): ?>
+            <tr>
+              <td class="text-center"><?= $i + 1 ?></td>
+              <td>
+                <select class="border border-gray-300 rounded px-2 py-1 text-sm w-full" name="item_bag_code[]">
+                  <option value="">선택</option>
+                  <?php foreach ($bagCodes as $cd): ?>
+                  <option value="<?= esc($cd->cd_code) ?>">
+                    <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
+                  </option>
+                  <?php endforeach; ?>
+                </select>
+              </td>
+              <td>
+                <input class="border border-gray-300 rounded px-2 py-1 text-sm w-full text-right" name="item_qty[]" type="number" min="0" value="0"/>
+              </td>
+            </tr>
+            <?php endfor; ?>
+          </tbody>
+        </table>
+      </div>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
+      <a href="<?= base_url('admin/shop-orders') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>

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>

app/Views/bag/analytics.php

@@ -0,0 +1,9 @@
+<div class="flex items-center justify-center h-full text-gray-400">
+  <div class="text-center">
+    <svg class="w-16 h-16 mx-auto mb-4 text-gray-300" fill="none" stroke="currentColor" stroke-width="1.5" viewBox="0 0 24 24">
+      <path stroke-linecap="round" stroke-linejoin="round" d="M3 13.125C3 12.504 3.504 12 4.125 12h2.25c.621 0 1.125.504 1.125 1.125v6.75C7.5 20.496 6.996 21 6.375 21h-2.25A1.125 1.125 0 013 19.875v-6.75zM9.75 8.625c0-.621.504-1.125 1.125-1.125h2.25c.621 0 1.125.504 1.125 1.125v11.25c0 .621-.504 1.125-1.125 1.125h-2.25a1.125 1.125 0 01-1.125-1.125V8.625zM16.5 4.125c0-.621.504-1.125 1.125-1.125h2.25C20.496 3 21 3.504 21 4.125v15.75c0 .621-.504 1.125-1.125 1.125h-2.25a1.125 1.125 0 01-1.125-1.125V4.125z"/>
+    </svg>
+    <p class="text-lg font-medium">통계 분석 관리</p>
+    <p class="text-sm mt-1">Phase 6에서 구현 예정입니다.</p>
+  </div>
+</div>

app/Views/bag/basic_info.php

@@ -0,0 +1,92 @@
+<div class="space-y-6">
+  <!-- 기본코드 종류 -->
+  <section>
+    <div class="flex items-center justify-between mb-2 border-b pb-1">
+      <h3 class="text-base font-bold text-gray-700">기본코드 종류</h3>
+      <a href="<?= base_url('admin/code-kinds') ?>" class="text-blue-600 hover:underline text-sm">관리 &rarr;</a>
+    </div>
+    <table class="data-table">
+      <thead><tr>
+        <th class="w-16">번호</th><th>코드</th><th>코드명</th><th>상태</th>
+      </tr></thead>
+      <tbody>
+      <?php if (! empty($codeKinds)): ?>
+        <?php foreach ($codeKinds as $i => $row): ?>
+        <tr>
+          <td class="text-center"><?= $i + 1 ?></td>
+          <td class="text-center"><?= esc($row->ck_code) ?></td>
+          <td><?= esc($row->ck_name) ?></td>
+          <td class="text-center"><?= ($row->ck_status ?? 'active') === 'active' ? '사용' : '미사용' ?></td>
+        </tr>
+        <?php endforeach; ?>
+      <?php else: ?>
+        <tr><td colspan="4" class="text-center text-gray-400 py-4">등록된 코드 종류가 없습니다.</td></tr>
+      <?php endif; ?>
+      </tbody>
+    </table>
+  </section>
+
+  <!-- 봉투 단가 -->
+  <section>
+    <div class="flex items-center justify-between mb-2 border-b pb-1">
+      <h3 class="text-base font-bold text-gray-700">봉투 단가</h3>
+      <a href="<?= base_url('admin/bag-prices') ?>" class="text-blue-600 hover:underline text-sm">관리 &rarr;</a>
+    </div>
+    <table class="data-table">
+      <thead><tr>
+        <th class="w-16">번호</th><th>봉투코드</th><th>봉투명</th><th>발주단가</th><th>도매가</th><th>소비자가</th><th>적용시작</th><th>적용종료</th><th>상태</th>
+      </tr></thead>
+      <tbody>
+      <?php if (! empty($bagPrices)): ?>
+        <?php foreach ($bagPrices as $i => $row): ?>
+        <tr>
+          <td class="text-center"><?= $i + 1 ?></td>
+          <td class="text-center"><?= esc($row->bp_bag_code) ?></td>
+          <td><?= esc($row->bp_bag_name ?? '') ?></td>
+          <td class="text-right"><?= number_format((float)($row->bp_order_price ?? 0)) ?></td>
+          <td class="text-right"><?= number_format((float)($row->bp_wholesale_price ?? 0)) ?></td>
+          <td class="text-right"><?= number_format((float)($row->bp_consumer_price ?? 0)) ?></td>
+          <td class="text-center"><?= esc($row->bp_start_date ?? '') ?></td>
+          <td class="text-center"><?= ($row->bp_end_date ?? '') ?: '현재' ?></td>
+          <td class="text-center"><?= ($row->bp_status ?? 'active') === 'active' ? '사용' : '만료' ?></td>
+        </tr>
+        <?php endforeach; ?>
+      <?php else: ?>
+        <tr><td colspan="9" class="text-center text-gray-400 py-4">등록된 단가 정보가 없습니다.</td></tr>
+      <?php endif; ?>
+      </tbody>
+    </table>
+  </section>
+
+  <!-- 포장 단위 -->
+  <section>
+    <div class="flex items-center justify-between mb-2 border-b pb-1">
+      <h3 class="text-base font-bold text-gray-700">포장 단위</h3>
+      <a href="<?= base_url('admin/packaging-units') ?>" class="text-blue-600 hover:underline text-sm">관리 &rarr;</a>
+    </div>
+    <table class="data-table">
+      <thead><tr>
+        <th class="w-16">번호</th><th>봉투코드</th><th>봉투명</th><th>박스당 팩 수</th><th>팩당 낱장 수</th><th>1박스 총 낱장</th><th>적용시작</th><th>적용종료</th><th>상태</th>
+      </tr></thead>
+      <tbody>
+      <?php if (! empty($packagingUnits)): ?>
+        <?php foreach ($packagingUnits as $i => $row): ?>
+        <tr>
+          <td class="text-center"><?= $i + 1 ?></td>
+          <td class="text-center"><?= esc($row->pu_bag_code) ?></td>
+          <td><?= esc($row->pu_bag_name ?? '') ?></td>
+          <td class="text-right"><?= number_format((int)($row->pu_packs_per_box ?? 0)) ?></td>
+          <td class="text-right"><?= number_format((int)($row->pu_sheets_per_pack ?? 0)) ?></td>
+          <td class="text-right"><?= number_format((int)($row->pu_packs_per_box ?? 0) * (int)($row->pu_sheets_per_pack ?? 0)) ?></td>
+          <td class="text-center"><?= esc($row->pu_start_date ?? '') ?></td>
+          <td class="text-center"><?= ($row->pu_end_date ?? '') ?: '현재' ?></td>
+          <td class="text-center"><?= ($row->pu_status ?? 'active') === 'active' ? '사용' : '만료' ?></td>
+        </tr>
+        <?php endforeach; ?>
+      <?php else: ?>
+        <tr><td colspan="9" class="text-center text-gray-400 py-4">등록된 포장 단위가 없습니다.</td></tr>
+      <?php endif; ?>
+      </tbody>
+    </table>
+  </section>
+</div>

app/Views/bag/flow.php

@@ -0,0 +1,88 @@
+<div class="space-y-1">
+  <form method="get" class="flex items-center gap-3 text-sm mb-3">
+    <label class="font-bold text-gray-700">조회기간</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <span>~</span>
+    <input type="date" name="end_date" value="<?= esc($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-1.5 rounded-sm text-sm">조회</button>
+    <a href="<?= base_url('bag/flow') ?>" class="text-sm text-gray-500 hover:text-gray-700">초기화</a>
+  </form>
+
+  <!-- 수불 요약 -->
+  <table class="data-table">
+    <thead>
+      <tr>
+        <th rowspan="2">봉투코드</th>
+        <th rowspan="2">봉투명</th>
+        <th rowspan="2">현재재고</th>
+        <th colspan="2">입고</th>
+        <th colspan="2">출고</th>
+      </tr>
+      <tr>
+        <th>입고수량</th><th>반품수량</th>
+        <th>판매수량</th><th>불출수량</th>
+      </tr>
+    </thead>
+    <tbody>
+    <?php
+    // 봉투코드별 수불 집계
+    $summary = [];
+    // 재고
+    foreach ($inventory as $inv) {
+        $code = $inv->bi_bag_code ?? '';
+        if (! isset($summary[$code])) {
+            $summary[$code] = ['name' => $inv->bi_bag_name ?? '', 'stock' => 0, 'recv' => 0, 'return' => 0, 'sale' => 0, 'issue' => 0];
+        }
+        $summary[$code]['stock'] += (int)($inv->bi_qty_sheet ?? 0);
+    }
+    // 입고
+    foreach ($receiving as $r) {
+        $code = $r->br_bag_code ?? '';
+        if (! isset($summary[$code])) {
+            $summary[$code] = ['name' => $r->br_bag_name ?? '', 'stock' => 0, 'recv' => 0, 'return' => 0, 'sale' => 0, 'issue' => 0];
+        }
+        $summary[$code]['recv'] += (int)($r->br_qty_sheet ?? 0);
+    }
+    // 판매/반품
+    foreach ($sales as $s) {
+        $code = $s->bs_bag_code ?? '';
+        if (! isset($summary[$code])) {
+            $summary[$code] = ['name' => $s->bs_bag_name ?? '', 'stock' => 0, 'recv' => 0, 'return' => 0, 'sale' => 0, 'issue' => 0];
+        }
+        $type = $s->bs_type ?? 'sale';
+        if ($type === 'return') {
+            $summary[$code]['return'] += (int)($s->bs_qty ?? 0);
+        } else {
+            $summary[$code]['sale'] += (int)($s->bs_qty ?? 0);
+        }
+    }
+    // 불출
+    foreach ($issues as $iss) {
+        $code = $iss->bi2_bag_code ?? '';
+        if (! isset($summary[$code])) {
+            $summary[$code] = ['name' => $iss->bi2_bag_name ?? '', 'stock' => 0, 'recv' => 0, 'return' => 0, 'sale' => 0, 'issue' => 0];
+        }
+        if (($iss->bi2_status ?? 'normal') === 'normal') {
+            $summary[$code]['issue'] += (int)($iss->bi2_qty ?? 0);
+        }
+    }
+    ksort($summary);
+    ?>
+    <?php if (! empty($summary)): ?>
+      <?php $idx = 0; foreach ($summary as $code => $s): $idx++; ?>
+      <tr>
+        <td class="text-center"><?= esc($code) ?></td>
+        <td><?= esc($s['name']) ?></td>
+        <td class="text-right"><?= number_format($s['stock']) ?></td>
+        <td class="text-right"><?= number_format($s['recv']) ?></td>
+        <td class="text-right"><?= number_format($s['return']) ?></td>
+        <td class="text-right"><?= number_format($s['sale']) ?></td>
+        <td class="text-right"><?= number_format($s['issue']) ?></td>
+      </tr>
+      <?php endforeach; ?>
+    <?php else: ?>
+      <tr><td colspan="7" class="text-center text-gray-400 py-4">수불 데이터가 없습니다.</td></tr>
+    <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/bag/help.php

@@ -0,0 +1,31 @@
+<div class="max-w-3xl mx-auto py-4">
+  <h2 class="text-lg font-bold text-gray-700 mb-4">도움말</h2>
+
+  <div class="space-y-4 text-sm text-gray-600">
+    <section>
+      <h3 class="font-bold text-gray-700 mb-1">시스템 개요</h3>
+      <p>쓰레기봉투 물류시스템은 지자체 종량제 쓰레기봉투의 발주, 입고, 재고, 판매, 불출 등 전체 물류 프로세스를 관리합니다.</p>
+    </section>
+
+    <section>
+      <h3 class="font-bold text-gray-700 mb-1">메뉴 안내</h3>
+      <table class="data-table">
+        <thead><tr><th>메뉴</th><th>설명</th></tr></thead>
+        <tbody>
+          <tr><td class="font-medium">기본정보관리</td><td>코드 종류, 봉투 단가, 포장 단위 등 기본 데이터 조회</td></tr>
+          <tr><td class="font-medium">발주 입고 관리</td><td>봉투 발주 현황 및 입고 현황 조회</td></tr>
+          <tr><td class="font-medium">불출 관리</td><td>무료용 봉투 불출 내역 조회</td></tr>
+          <tr><td class="font-medium">재고 관리</td><td>봉투별 현재 재고(낱장) 조회</td></tr>
+          <tr><td class="font-medium">판매 관리</td><td>주문 접수, 판매/반품 내역 조회</td></tr>
+          <tr><td class="font-medium">판매 현황</td><td>기간별 판매 데이터 조회</td></tr>
+          <tr><td class="font-medium">봉투 수불 관리</td><td>봉투코드별 입출고 수불 요약 조회</td></tr>
+        </tbody>
+      </table>
+    </section>
+
+    <section>
+      <h3 class="font-bold text-gray-700 mb-1">문의</h3>
+      <p>시스템 사용 중 문의사항은 소속 지자체 담당자에게 연락하시기 바랍니다.</p>
+    </section>
+  </div>
+</div>

app/Views/bag/inventory.php

@@ -0,0 +1,20 @@
+<table class="data-table">
+  <thead><tr>
+    <th class="w-16">번호</th><th>봉투코드</th><th>봉투명</th><th>현재재고(낱장)</th><th>최종갱신</th>
+  </tr></thead>
+  <tbody>
+  <?php if (! empty($list)): ?>
+    <?php foreach ($list as $i => $row): ?>
+    <tr>
+      <td class="text-center"><?= $i + 1 ?></td>
+      <td class="text-center"><?= esc($row->bi_bag_code ?? '') ?></td>
+      <td><?= esc($row->bi_bag_name ?? '') ?></td>
+      <td class="text-right"><?= number_format((int)($row->bi_qty_sheet ?? 0)) ?></td>
+      <td class="text-center"><?= esc($row->bi_updated_at ?? $row->updated_at ?? '') ?></td>
+    </tr>
+    <?php endforeach; ?>
+  <?php else: ?>
+    <tr><td colspan="5" class="text-center text-gray-400 py-4">재고 데이터가 없습니다.</td></tr>
+  <?php endif; ?>
+  </tbody>
+</table>

app/Views/bag/issue.php

@@ -0,0 +1,54 @@
+<div class="space-y-1">
+  <div class="flex items-center justify-between mb-1">
+    <form method="get" class="flex items-center gap-3 text-sm">
+      <label class="font-bold text-gray-700">불출일</label>
+      <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+      <span>~</span>
+      <input type="date" name="end_date" value="<?= esc($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-1.5 rounded-sm text-sm">조회</button>
+      <a href="<?= base_url('bag/issue') ?>" class="text-sm text-gray-500 hover:text-gray-700">초기화</a>
+    </form>
+    <a href="<?= base_url('admin/bag-issues/create') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm text-sm">불출 처리</a>
+  </div>
+
+  <table class="data-table">
+    <thead><tr>
+      <th class="w-16">번호</th><th>연도</th><th>분기</th><th>구분</th><th>불출일</th><th>불출처</th><th>봉투코드</th><th>봉투명</th><th>수량</th><th>상태</th><th>작업</th>
+    </tr></thead>
+    <tbody>
+    <?php if (! empty($list)): ?>
+      <?php foreach ($list as $i => $row): ?>
+      <tr>
+        <td class="text-center"><?= $i + 1 ?></td>
+        <td class="text-center"><?= esc($row->bi2_year ?? '') ?></td>
+        <td class="text-center"><?= esc($row->bi2_quarter ?? '') ?></td>
+        <td class="text-center"><?= esc($row->bi2_issue_type ?? '') ?></td>
+        <td class="text-center"><?= esc($row->bi2_issue_date ?? '') ?></td>
+        <td><?= esc($row->bi2_dest_name ?? '') ?></td>
+        <td class="text-center"><?= esc($row->bi2_bag_code ?? '') ?></td>
+        <td><?= esc($row->bi2_bag_name ?? '') ?></td>
+        <td class="text-right"><?= number_format((int)($row->bi2_qty ?? 0)) ?></td>
+        <td class="text-center">
+          <?php
+          $st = $row->bi2_status ?? 'normal';
+          echo match($st) { 'normal' => '정상', 'cancelled' => '<span class="text-orange-600">취소</span>', default => esc($st) };
+          ?>
+        </td>
+        <td class="text-center">
+          <?php if (($row->bi2_status ?? '') === 'normal'): ?>
+          <form method="post" action="<?= base_url('admin/bag-issues/cancel/' . $row->bi2_idx) ?>" class="inline" onsubmit="return confirm('취소하시겠습니까?')">
+            <?= csrf_field() ?>
+            <button class="text-orange-600 hover:underline text-xs">취소</button>
+          </form>
+          <?php else: ?>
+          -
+          <?php endif; ?>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+    <?php else: ?>
+      <tr><td colspan="11" class="text-center text-gray-400 py-4">등록된 불출이 없습니다.</td></tr>
+    <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/bag/layout/main.php

@@ -0,0 +1,123 @@
+<?php
+declare(strict_types=1);
+helper('admin');
+$siteNavTree = get_site_nav_tree();
+$uriObj = service('request')->getUri();
+$currentPath = trim((string) $uriObj->getPath(), '/');
+if (str_starts_with($currentPath, 'index.php/')) {
+    $currentPath = substr($currentPath, strlen('index.php/'));
+}
+$mbLevel = (int) session()->get('mb_level');
+$isAdmin = ($mbLevel === \Config\Roles::LEVEL_SUPER_ADMIN || $mbLevel === \Config\Roles::LEVEL_LOCAL_ADMIN);
+$effectiveLgIdx = admin_effective_lg_idx();
+$effectiveLgName = null;
+if ($effectiveLgIdx) {
+    $lgRow = model(\App\Models\LocalGovernmentModel::class)->find($effectiveLgIdx);
+    $effectiveLgName = $lgRow ? $lgRow->lg_name : null;
+}
+?>
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+<meta charset="utf-8"/>
+<meta content="width=device-width, initial-scale=1.0" name="viewport"/>
+<title><?= esc($title ?? '쓰레기봉투 물류시스템') ?></title>
+<script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&amp;display=swap" rel="stylesheet"/>
+<script>
+tailwind.config = {
+  theme: {
+    extend: {
+      fontFamily: { sans: ['"Malgun Gothic"', '"Noto Sans KR"', 'sans-serif'] },
+      colors: {
+        'system-header': '#ffffff',
+        'title-bar': '#2c3e50',
+        'control-panel': '#f8f9fa',
+        'btn-search': '#1c4e80',
+        'btn-excel-border': '#28a745',
+        'btn-excel-text': '#28a745',
+        'btn-print-border': '#ced4da',
+        'btn-exit': '#d9534f',
+      },
+      fontSize: { 'xxs': '0.65rem' }
+    }
+  }
+}
+</script>
+<style data-purpose="table-layout">
+.data-table { width: 100%; border-collapse: collapse; font-family: 'Malgun Gothic', 'Noto Sans KR', sans-serif; }
+.data-table th, .data-table td { border: 1px solid #ccc; padding: 4px 8px; white-space: nowrap; font-size: 13px; }
+.data-table th { background-color: #e9ecef; text-align: center; vertical-align: middle; font-weight: bold; color: #333; }
+.data-table tbody tr:nth-child(even) td { background-color: #f9f9f9; }
+.data-table tbody tr:hover td { background-color: #e6f7ff !important; }
+.main-content-area { height: calc(100vh - 130px); overflow: auto; }
+body { overflow: hidden; }
+</style>
+</head>
+<body class="bg-gray-100 text-gray-800 flex flex-col h-screen font-sans antialiased select-none">
+<!-- BEGIN: Top Navigation -->
+<header class="bg-white border-b border-gray-300 h-12 flex items-center justify-between px-4 shrink-0 z-20">
+<div class="flex items-center gap-4">
+  <div class="flex items-center gap-2">
+    <div class="w-6 h-6 flex items-center justify-center shrink-0">
+      <svg class="h-5 w-5" viewBox="0 0 16 16" xmlns="http://www.w3.org/2000/svg">
+        <rect width="16" height="16" fill="#2563eb"/><rect x="2" y="2" width="7" height="7" fill="white"/><rect x="5" y="5" width="9" height="9" fill="white"/>
+      </svg>
+    </div>
+    <a href="<?= base_url() ?>" class="text-base font-semibold text-gray-800 tracking-tight hover:text-blue-600">쓰레기봉투 물류시스템</a>
+  </div>
+</div>
+<nav class="hidden md:flex gap-5 text-sm font-medium text-gray-600">
+<?php if (! empty($siteNavTree)): ?>
+  <?php foreach ($siteNavTree as $navItem): ?>
+  <?php $isActive = ($currentPath === trim((string) $navItem->mm_link, '/')); ?>
+  <div class="relative group">
+    <a class="<?= $isActive ? 'text-blue-700 font-bold border-b-2 border-blue-700 pb-3 -mb-3' : 'hover:text-blue-600' ?>"
+       href="<?= base_url($navItem->mm_link) ?>">
+      <?= esc($navItem->mm_name) ?>
+    </a>
+    <?php if (! empty($navItem->children)): ?>
+    <div class="absolute left-0 top-full hidden group-hover:block bg-white border border-gray-200 rounded shadow-lg min-w-[10rem] z-30">
+      <?php foreach ($navItem->children as $child): ?>
+      <a href="<?= base_url($child->mm_link) ?>"
+         class="block px-3 py-1.5 text-sm text-gray-700 hover:bg-blue-50 whitespace-nowrap">
+        <?= esc($child->mm_name) ?>
+      </a>
+      <?php endforeach; ?>
+    </div>
+    <?php endif; ?>
+  </div>
+  <?php endforeach; ?>
+<?php endif; ?>
+</nav>
+<div class="flex items-center gap-2">
+  <?php if ($effectiveLgName !== null): ?>
+  <span class="text-sm text-gray-600" title="현재 작업 지자체"><?= esc($effectiveLgName) ?></span>
+  <?php endif; ?>
+  <?php if ($isAdmin): ?>
+  <a href="<?= base_url('admin') ?>" class="text-gray-500 hover:text-blue-600 text-sm">관리자</a>
+  <?php endif; ?>
+  <a href="<?= base_url('logout') ?>" class="text-gray-500 hover:text-red-600 transition-colors inline-block p-1 rounded hover:bg-red-50" title="로그아웃">
+    <svg class="h-5 w-5 inline" fill="none" stroke="currentColor" stroke-width="2" viewBox="0 0 24 24"><path d="M6 18L18 6M6 6l12 12" stroke-linecap="round" stroke-linejoin="round"/></svg> 종료
+  </a>
+</div>
+</header>
+<!-- END: Top Navigation -->
+<div class="bg-title-bar text-white px-4 py-2 text-sm font-medium shrink-0">
+  <?= esc($title ?? '') ?>
+</div>
+<?php if (session()->getFlashdata('success')): ?>
+<div class="mx-4 mt-2 p-3 rounded-lg bg-green-50 text-green-700 text-sm" role="alert"><?= esc(session()->getFlashdata('success')) ?></div>
+<?php endif; ?>
+<?php if (session()->getFlashdata('error')): ?>
+<div class="mx-4 mt-2 p-3 rounded-lg bg-red-50 text-red-700 text-sm" role="alert"><?= esc(session()->getFlashdata('error')) ?></div>
+<?php endif; ?>
+<main class="main-content-area flex-grow bg-white p-4">
+<?= $content ?>
+</main>
+<footer class="bg-gray-200 border-t border-gray-300 px-4 py-1 text-xs text-gray-600 flex items-center justify-between shrink-0">
+  <span>쓰레기봉투 물류시스템</span>
+  <span><?= date('Y.m.d (D) g:i:sA') ?></span>
+</footer>
+</body>
+</html>

app/Views/bag/purchase_inbound.php

@@ -0,0 +1,86 @@
+<div class="space-y-1">
+  <!-- 필터 -->
+  <form method="get" class="flex items-center gap-3 text-sm mb-3">
+    <label class="font-bold text-gray-700">조회기간</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <span>~</span>
+    <input type="date" name="end_date" value="<?= esc($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-1.5 rounded-sm text-sm">조회</button>
+    <a href="<?= base_url('bag/purchase-inbound') ?>" class="text-sm text-gray-500 hover:text-gray-700">초기화</a>
+  </form>
+
+  <!-- 발주 현황 -->
+  <section>
+    <div class="flex items-center justify-between mb-2 border-b pb-1">
+      <h3 class="text-base font-bold text-gray-700">발주 현황</h3>
+      <a href="<?= base_url('admin/bag-orders/create') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm text-sm">발주 등록</a>
+    </div>
+    <table class="data-table">
+      <thead><tr>
+        <th class="w-16">번호</th><th>LOT번호</th><th>발주일</th><th>품목수</th><th>총수량(낱장)</th><th>총금액</th><th>상태</th><th>작업</th>
+      </tr></thead>
+      <tbody>
+      <?php if (! empty($orders)): ?>
+        <?php foreach ($orders as $i => $row): ?>
+        <?php $summary = $itemSummary[$row->bo_idx] ?? ['qty' => 0, 'amount' => 0, 'count' => 0]; ?>
+        <tr>
+          <td class="text-center"><?= $i + 1 ?></td>
+          <td class="text-center"><?= esc($row->bo_lot_no ?? '') ?></td>
+          <td class="text-center"><?= esc($row->bo_order_date ?? '') ?></td>
+          <td class="text-right"><?= number_format($summary['count']) ?></td>
+          <td class="text-right"><?= number_format($summary['qty']) ?></td>
+          <td class="text-right"><?= number_format($summary['amount']) ?></td>
+          <td class="text-center">
+            <?php
+            $st = $row->bo_status ?? 'normal';
+            echo match($st) { 'normal' => '정상', 'cancelled' => '<span class="text-orange-600">취소</span>', 'deleted' => '<span class="text-red-600">삭제</span>', default => esc($st) };
+            ?>
+          </td>
+          <td class="text-center">
+            <a href="<?= base_url('admin/bag-orders/detail/' . $row->bo_idx) ?>" class="text-blue-600 hover:underline text-xs">상세</a>
+            <?php if (($row->bo_status ?? '') === 'normal'): ?>
+            <form method="post" action="<?= base_url('admin/bag-orders/cancel/' . $row->bo_idx) ?>" class="inline" onsubmit="return confirm('취소하시겠습니까?')">
+              <?= csrf_field() ?>
+              <button class="text-orange-600 hover:underline text-xs ml-1">취소</button>
+            </form>
+            <?php endif; ?>
+          </td>
+        </tr>
+        <?php endforeach; ?>
+      <?php else: ?>
+        <tr><td colspan="8" class="text-center text-gray-400 py-4">등록된 발주가 없습니다.</td></tr>
+      <?php endif; ?>
+      </tbody>
+    </table>
+  </section>
+
+  <!-- 입고 현황 -->
+  <section class="mt-4">
+    <div class="flex items-center justify-between mb-2 border-b pb-1">
+      <h3 class="text-base font-bold text-gray-700">입고 현황</h3>
+      <a href="<?= base_url('admin/bag-receivings/create') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm text-sm">입고 처리</a>
+    </div>
+    <table class="data-table">
+      <thead><tr>
+        <th class="w-16">번호</th><th>봉투코드</th><th>봉투명</th><th>박스수</th><th>낱장수</th><th>입고일</th><th>구분</th>
+      </tr></thead>
+      <tbody>
+      <?php if (! empty($receivings)): ?>
+        <?php foreach ($receivings as $i => $row): ?>
+        <tr>
+          <td class="text-center"><?= $i + 1 ?></td>
+          <td class="text-center"><?= esc($row->br_bag_code ?? '') ?></td>
+          <td><?= esc($row->br_bag_name ?? '') ?></td>
+          <td class="text-right"><?= number_format((int)($row->br_qty_box ?? 0)) ?></td>
+          <td class="text-right"><?= number_format((int)($row->br_qty_sheet ?? 0)) ?></td>
+          <td class="text-center"><?= esc($row->br_receive_date ?? '') ?></td>
+          <td class="text-center"><?= esc($row->br_type ?? '정상입고') ?></td>
+        </tr>
+        <?php endforeach; ?>
+      <?php else: ?>
+        <tr><td colspan="7" class="text-center text-gray-400 py-4">등록된 입고가 없습니다.</td></tr>
+      <?php endif; ?>
+      </tbody>
+    </table>
+  </section>
+</div>

app/Views/bag/sales.php

@@ -0,0 +1,82 @@
+<div class="space-y-1">
+  <form method="get" class="flex items-center gap-3 text-sm mb-3">
+    <label class="font-bold text-gray-700">조회기간</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <span>~</span>
+    <input type="date" name="end_date" value="<?= esc($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-1.5 rounded-sm text-sm">조회</button>
+    <a href="<?= base_url('bag/sales') ?>" class="text-sm text-gray-500 hover:text-gray-700">초기화</a>
+  </form>
+
+  <!-- 주문 접수 -->
+  <section>
+    <div class="flex items-center justify-between mb-2 border-b pb-1">
+      <h3 class="text-base font-bold text-gray-700">주문 접수</h3>
+      <a href="<?= base_url('admin/shop-orders/create') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm text-sm">주문 등록</a>
+    </div>
+    <table class="data-table">
+      <thead><tr>
+        <th class="w-16">번호</th><th>판매소</th><th>접수일</th><th>배달일</th><th>수량</th><th>금액</th><th>상태</th>
+      </tr></thead>
+      <tbody>
+      <?php if (! empty($orderList)): ?>
+        <?php foreach ($orderList as $i => $row): ?>
+        <tr>
+          <td class="text-center"><?= $i + 1 ?></td>
+          <td><?= esc($row->so_shop_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-right"><?= number_format((int)($row->so_qty ?? 0)) ?></td>
+          <td class="text-right"><?= number_format((float)($row->so_amount ?? 0)) ?></td>
+          <td class="text-center">
+            <?php
+            $st = $row->so_status ?? 'normal';
+            echo match($st) { 'normal' => '정상', 'cancelled' => '<span class="text-orange-600">취소</span>', default => esc($st) };
+            ?>
+          </td>
+        </tr>
+        <?php endforeach; ?>
+      <?php else: ?>
+        <tr><td colspan="7" class="text-center text-gray-400 py-4">등록된 주문이 없습니다.</td></tr>
+      <?php endif; ?>
+      </tbody>
+    </table>
+  </section>
+
+  <!-- 판매/반품 -->
+  <section class="mt-4">
+    <div class="flex items-center justify-between mb-2 border-b pb-1">
+      <h3 class="text-base font-bold text-gray-700">판매/반품</h3>
+      <a href="<?= base_url('admin/bag-sales/create') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm text-sm">판매 등록</a>
+    </div>
+    <table class="data-table">
+      <thead><tr>
+        <th class="w-16">번호</th><th>판매소</th><th>판매일</th><th>봉투코드</th><th>봉투명</th><th>수량</th><th>단가</th><th>금액</th><th>구분</th>
+      </tr></thead>
+      <tbody>
+      <?php if (! empty($salesList)): ?>
+        <?php foreach ($salesList as $i => $row): ?>
+        <tr>
+          <td class="text-center"><?= $i + 1 ?></td>
+          <td><?= esc($row->bs_shop_name ?? '') ?></td>
+          <td class="text-center"><?= esc($row->bs_sale_date ?? '') ?></td>
+          <td class="text-center"><?= esc($row->bs_bag_code ?? '') ?></td>
+          <td><?= esc($row->bs_bag_name ?? '') ?></td>
+          <td class="text-right"><?= number_format((int)($row->bs_qty ?? 0)) ?></td>
+          <td class="text-right"><?= number_format((float)($row->bs_unit_price ?? 0)) ?></td>
+          <td class="text-right"><?= number_format((float)($row->bs_amount ?? 0)) ?></td>
+          <td class="text-center">
+            <?php
+            $t = $row->bs_type ?? 'sale';
+            echo match($t) { 'sale' => '판매', 'return' => '<span class="text-blue-600">반품</span>', 'cancel' => '<span class="text-red-600">취소</span>', default => esc($t) };
+            ?>
+          </td>
+        </tr>
+        <?php endforeach; ?>
+      <?php else: ?>
+        <tr><td colspan="9" class="text-center text-gray-400 py-4">등록된 판매/반품이 없습니다.</td></tr>
+      <?php endif; ?>
+      </tbody>
+    </table>
+  </section>
+</div>

app/Views/bag/sales_stats.php

@@ -0,0 +1,34 @@
+<div class="space-y-1">
+  <form method="get" class="flex items-center gap-3 text-sm mb-3">
+    <label class="font-bold text-gray-700">조회기간</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <span>~</span>
+    <input type="date" name="end_date" value="<?= esc($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-1.5 rounded-sm text-sm">조회</button>
+    <a href="<?= base_url('bag/sales-stats') ?>" class="text-sm text-gray-500 hover:text-gray-700">초기화</a>
+  </form>
+
+  <table class="data-table">
+    <thead><tr>
+      <th class="w-16">번호</th><th>판매소</th><th>판매일</th><th>봉투코드</th><th>봉투명</th><th>수량</th><th>단가</th><th>금액</th>
+    </tr></thead>
+    <tbody>
+    <?php if (! empty($result)): ?>
+      <?php foreach ($result as $i => $row): ?>
+      <tr>
+        <td class="text-center"><?= $i + 1 ?></td>
+        <td><?= esc($row->bs_shop_name ?? '') ?></td>
+        <td class="text-center"><?= esc($row->bs_sale_date ?? '') ?></td>
+        <td class="text-center"><?= esc($row->bs_bag_code ?? '') ?></td>
+        <td><?= esc($row->bs_bag_name ?? '') ?></td>
+        <td class="text-right"><?= number_format((int)($row->bs_qty ?? 0)) ?></td>
+        <td class="text-right"><?= number_format((float)($row->bs_unit_price ?? 0)) ?></td>
+        <td class="text-right"><?= number_format((float)($row->bs_amount ?? 0)) ?></td>
+      </tr>
+      <?php endforeach; ?>
+    <?php else: ?>
+      <tr><td colspan="8" class="text-center text-gray-400 py-4">판매 데이터가 없습니다.</td></tr>
+    <?php endif; ?>
+    </tbody>
+  </table>
+</div>

app/Views/bag/window.php

@@ -0,0 +1,9 @@
+<div class="flex items-center justify-center h-full text-gray-400">
+  <div class="text-center">
+    <svg class="w-16 h-16 mx-auto mb-4 text-gray-300" fill="none" stroke="currentColor" stroke-width="1.5" viewBox="0 0 24 24">
+      <path stroke-linecap="round" stroke-linejoin="round" d="M3 8.25V18a2.25 2.25 0 002.25 2.25h13.5A2.25 2.25 0 0021 18V8.25m-18 0V6a2.25 2.25 0 012.25-2.25h13.5A2.25 2.25 0 0121 6v2.25m-18 0h18M5.25 6h.008v.008H5.25V6zM7.5 6h.008v.008H7.5V6zm2.25 0h.008v.008H9.75V6z"/>
+    </svg>
+    <p class="text-lg font-medium">창 관리</p>
+    <p class="text-sm mt-1">Phase 6에서 구현 예정입니다.</p>
+  </div>
+</div>

e2e/admin.spec.js

@@ -63,7 +63,7 @@ test.describe('관리자 패널 — Super Admin', () => {
     await page.click('button[type="submit"]');
 
     // 선택 후 관리자 대시보드로 이동
-    await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 15000 });
+    await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 30000 });
     await page.goto('/admin');
     await expect(page).not.toHaveURL(/\/select-local-government/);
   });
@@ -74,7 +74,7 @@ test.describe('관리자 패널 — Super Admin', () => {
     const radio = page.locator('input[name="lg_idx"]').first();
     await radio.check();
     await page.click('button[type="submit"]');
-    await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 15000 });
+    await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 30000 });
 
     await page.goto('/admin/local-governments');
     await expect(page).toHaveURL(/\/admin\/local-governments/);

e2e/auth.spec.js

@@ -49,7 +49,7 @@ test.describe('인증 시스템', () => {
   test('로그아웃', async ({ page }) => {
     await login(page, 'local');
     await page.goto('/logout');
-    await page.waitForURL(/\/login/, { timeout: 10000 });
+    await page.waitForURL(/\/login/, { timeout: 30000 });
     await expect(page).toHaveURL(/\/login/);
     // 로그아웃 후 관리자 접근 불가 확인
     await page.goto('/admin');

e2e/bag-price.spec.js

@@ -6,7 +6,7 @@ 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 });
+  await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 30000 });
 }
 
 test.describe('P2-03/04: 봉투 단가 관리', () => {

e2e/bag-site.spec.js

@@ -0,0 +1,80 @@
+// @ts-check
+const { test, expect } = require('@playwright/test');
+const { login } = require('./helpers/auth');
+
+test.describe('사이트 메뉴 (/bag/*) 페이지 접근', () => {
+  test.beforeEach(async ({ page }) => {
+    await login(page, 'local');
+  });
+
+  test('기본정보관리', async ({ page }) => {
+    await page.goto('/bag/basic-info');
+    await expect(page).toHaveURL(/\/bag\/basic-info/);
+    await expect(page.locator('text=기본코드 종류')).toBeVisible();
+  });
+
+  test('발주 입고 관리', async ({ page }) => {
+    await page.goto('/bag/purchase-inbound');
+    await expect(page).toHaveURL(/\/bag\/purchase-inbound/);
+    await expect(page.locator('text=발주 현황')).toBeVisible();
+  });
+
+  test('불출 관리', async ({ page }) => {
+    await page.goto('/bag/issue');
+    await expect(page).toHaveURL(/\/bag\/issue/);
+    await expect(page.locator('th:has-text("불출일")')).toBeVisible();
+  });
+
+  test('재고 관리', async ({ page }) => {
+    await page.goto('/bag/inventory');
+    await expect(page).toHaveURL(/\/bag\/inventory/);
+    await expect(page.locator('th:has-text("현재재고")')).toBeVisible();
+  });
+
+  test('판매 관리', async ({ page }) => {
+    await page.goto('/bag/sales');
+    await expect(page).toHaveURL(/\/bag\/sales/);
+    await expect(page.locator('text=주문 접수')).toBeVisible();
+  });
+
+  test('판매 현황', async ({ page }) => {
+    await page.goto('/bag/sales-stats');
+    await expect(page).toHaveURL(/\/bag\/sales-stats/);
+    await expect(page.locator('th:has-text("봉투코드")')).toBeVisible();
+  });
+
+  test('봉투 수불 관리', async ({ page }) => {
+    await page.goto('/bag/flow');
+    await expect(page).toHaveURL(/\/bag\/flow/);
+    await expect(page.locator('th:has-text("현재재고")')).toBeVisible();
+  });
+
+  test('통계 분석 관리', async ({ page }) => {
+    await page.goto('/bag/analytics');
+    await expect(page).toHaveURL(/\/bag\/analytics/);
+    await expect(page.locator('main >> text=Phase 6에서 구현 예정')).toBeVisible();
+  });
+
+  test('창', async ({ page }) => {
+    await page.goto('/bag/window');
+    await expect(page).toHaveURL(/\/bag\/window/);
+    await expect(page.locator('text=창 관리')).toBeVisible();
+  });
+
+  test('도움말', async ({ page }) => {
+    await page.goto('/bag/help');
+    await expect(page).toHaveURL(/\/bag\/help/);
+    await expect(page.locator('text=시스템 개요')).toBeVisible();
+  });
+});
+
+test.describe('홈페이지 네비게이션 메뉴 링크', () => {
+  test('메뉴 클릭으로 각 페이지 이동', async ({ page }) => {
+    await login(page, 'local');
+    await page.goto('/');
+
+    // 발주 입고 관리 메뉴 클릭
+    await page.click('a:has-text("발주 입고 관리")');
+    await expect(page).toHaveURL(/\/bag\/purchase-inbound/);
+  });
+});

e2e/code-management.spec.js

@@ -8,7 +8,7 @@ async function loginAsAdmin(page) {
   const radio = page.locator('input[name="lg_idx"]').first();
   await radio.check();
   await page.click('button[type="submit"]');
-  await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 15000 });
+  await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 30000 });
 }
 
 test.describe('P2-01: 기본코드 종류 관리', () => {

e2e/helpers/db-seed-realistic.js

@@ -0,0 +1,104 @@
+/**
+ * 실제와 같은 시범 데이터 시딩 스크립트
+ * 유저(member) 테이블 제외 — 모든 업무 테이블에 대구 남구청 기준 데이터 삽입
+ *
+ * 실행: node e2e/helpers/db-seed-realistic.js
+ */
+const mysql = require('mysql2/promise');
+const fs = require('fs');
+const path = require('path');
+
+// .env 파일에서 DB 설정 읽기
+function loadEnv() {
+  const envPath = path.join(__dirname, '../../.env');
+  const lines = fs.readFileSync(envPath, 'utf8').split('\n');
+  const cfg = {};
+  for (const line of lines) {
+    const m = line.match(/^database\.default\.(\w+)\s*=\s*(.+)$/);
+    if (m) cfg[m[1]] = m[2].trim();
+  }
+  return cfg;
+}
+
+async function main() {
+  const env = loadEnv();
+  const conn = await mysql.createConnection({
+    host: env.hostname,
+    port: parseInt(env.port || '3306'),
+    user: env.username,
+    password: env.password,
+    database: env.database,
+    multipleStatements: true,
+  });
+
+  console.log('DB 연결 성공:', env.hostname);
+
+  // 남구청 lg_idx 가져오기
+  const [[lgRow]] = await conn.query("SELECT lg_idx FROM local_government WHERE lg_code = '110204' LIMIT 1");
+  if (!lgRow) {
+    console.error('남구청(110204) 데이터가 없습니다. local_government_init_daegu.sql을 먼저 실행하세요.');
+    process.exit(1);
+  }
+  const LG = lgRow.lg_idx;
+  console.log(`남구청 lg_idx = ${LG}`);
+
+  // 기존 시드 데이터 정리 (idempotent)
+  console.log('기존 시드 데이터 정리...');
+  await conn.query(`DELETE FROM bag_issue WHERE bi2_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM bag_sale WHERE bs_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM shop_order_item WHERE soi_so_idx IN (SELECT so_idx FROM shop_order WHERE so_lg_idx = ?)`, [LG]);
+  await conn.query(`DELETE FROM shop_order WHERE so_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM bag_inventory WHERE bi_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM bag_receiving WHERE br_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM bag_order_item WHERE boi_bo_idx IN (SELECT bo_idx FROM bag_order WHERE bo_lg_idx = ?)`, [LG]);
+  await conn.query(`DELETE FROM bag_order WHERE bo_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM free_recipient WHERE fr_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM manager WHERE mg_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM company WHERE cp_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM sales_agency WHERE sa_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM bag_price WHERE bp_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM packaging_unit WHERE pu_lg_idx = ?`, [LG]);
+  await conn.query(`DELETE FROM designated_shop WHERE ds_lg_idx = ?`, [LG]);
+
+  // SQL 파일 읽어서 실행 (변수 치환)
+  let sql = fs.readFileSync(path.join(__dirname, '../../writable/database/seed_realistic_data.sql'), 'utf8');
+
+  // SET @LG_IDX 문을 실제 값으로 치환
+  sql = sql.replace(/SET @LG_IDX = \(SELECT.*?\);/s, `SET @LG_IDX = ${LG};`);
+
+  await conn.query(sql);
+  console.log('시드 데이터 삽입 완료!');
+
+  // 확인
+  const tables = ['designated_shop', 'sales_agency', 'company', 'manager', 'free_recipient', 'bag_price', 'packaging_unit', 'bag_order', 'bag_order_item', 'bag_receiving', 'bag_inventory', 'shop_order', 'bag_sale', 'bag_issue'];
+  for (const t of tables) {
+    let where = '';
+    if (t === 'bag_order_item') where = `WHERE boi_bo_idx IN (SELECT bo_idx FROM bag_order WHERE bo_lg_idx = ${LG})`;
+    else if (t === 'shop_order_item') where = `WHERE soi_so_idx IN (SELECT so_idx FROM shop_order WHERE so_lg_idx = ${LG})`;
+    else {
+      const prefix = t.split('_').map(w => w[0]).join('');
+      // Try common patterns
+      const col = t === 'designated_shop' ? 'ds_lg_idx' :
+                  t === 'sales_agency' ? 'sa_lg_idx' :
+                  t === 'company' ? 'cp_lg_idx' :
+                  t === 'manager' ? 'mg_lg_idx' :
+                  t === 'free_recipient' ? 'fr_lg_idx' :
+                  t === 'bag_price' ? 'bp_lg_idx' :
+                  t === 'packaging_unit' ? 'pu_lg_idx' :
+                  t === 'bag_order' ? 'bo_lg_idx' :
+                  t === 'bag_receiving' ? 'br_lg_idx' :
+                  t === 'bag_inventory' ? 'bi_lg_idx' :
+                  t === 'shop_order' ? 'so_lg_idx' :
+                  t === 'bag_sale' ? 'bs_lg_idx' :
+                  t === 'bag_issue' ? 'bi2_lg_idx' : null;
+      if (col) where = `WHERE ${col} = ${LG}`;
+    }
+    const [[{ cnt }]] = await conn.query(`SELECT COUNT(*) as cnt FROM ${t} ${where}`);
+    console.log(`  ${t}: ${cnt}건`);
+  }
+
+  await conn.end();
+  console.log('\n완료!');
+}
+
+main().catch(e => { console.error(e); process.exit(1); });

e2e/helpers/screenshots-phase2-5.js

@@ -0,0 +1,68 @@
+const { chromium } = require('@playwright/test');
+const path = require('path');
+const fs = require('fs');
+
+const BASE_URL = 'http://localhost:8045';
+const DIR = '/mnt/c/project/jongryangje/screenshots';
+
+async function run() {
+  if (!fs.existsSync(DIR)) fs.mkdirSync(DIR, { recursive: true });
+  const browser = await chromium.launch();
+  const page = await (await browser.newContext({ viewport: { width: 1440, height: 900 }, locale: 'ko-KR' })).newPage();
+
+  // Super Admin 로그인 + 지자체 선택
+  await page.goto(`${BASE_URL}/login`);
+  await page.fill('input[name="login_id"]', 'tester_admin');
+  await page.fill('input[name="password"]', 'test1234!');
+  await page.click('button[type="submit"]');
+  await page.waitForURL(url => !url.pathname.includes('/login'), { timeout: 30000 });
+  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: 30000 });
+
+  const pages = [
+    // Phase 2
+    ['30_bag_price_create', '/admin/bag-prices/create'],
+    ['31_packaging_unit', '/admin/packaging-units'],
+    ['32_sales_agency', '/admin/sales-agencies'],
+    ['33_sales_agency_create', '/admin/sales-agencies/create'],
+    ['34_manager', '/admin/managers'],
+    ['35_manager_create', '/admin/managers/create'],
+    ['36_company', '/admin/companies'],
+    ['37_company_create', '/admin/companies/create'],
+    ['38_free_recipient', '/admin/free-recipients'],
+    ['39_free_recipient_create', '/admin/free-recipients/create'],
+    ['40_lg_edit', '/admin/local-governments/edit/1'],
+    ['41_password_change', '/admin/password-change'],
+    // Phase 3
+    ['42_bag_orders', '/admin/bag-orders'],
+    ['43_bag_order_create', '/admin/bag-orders/create'],
+    ['44_bag_receivings', '/admin/bag-receivings'],
+    ['45_bag_receiving_create', '/admin/bag-receivings/create'],
+    ['46_bag_inventory', '/admin/bag-inventory'],
+    // Phase 4
+    ['47_shop_orders', '/admin/shop-orders'],
+    ['48_shop_order_create', '/admin/shop-orders/create'],
+    ['49_bag_sales', '/admin/bag-sales'],
+    ['50_bag_sale_create', '/admin/bag-sales/create'],
+    ['51_bag_issues', '/admin/bag-issues'],
+    ['52_bag_issue_create', '/admin/bag-issues/create'],
+    // Phase 5
+    ['53_report_sales_ledger', '/admin/reports/sales-ledger'],
+    ['54_report_daily_summary', '/admin/reports/daily-summary'],
+    ['55_report_period_sales', '/admin/reports/period-sales'],
+    ['56_report_supply_demand', '/admin/reports/supply-demand'],
+  ];
+
+  for (const [name, url] of pages) {
+    await page.goto(`${BASE_URL}${url}`);
+    await page.waitForTimeout(800);
+    await page.screenshot({ path: path.join(DIR, `${name}.png`), fullPage: true });
+    console.log(`  ✓ ${name}`);
+  }
+
+  await browser.close();
+  console.log(`\n${pages.length}개 스크린샷 완료`);
+}
+
+run().catch(err => { console.error('실패:', err.message); process.exit(1); });

e2e/helpers/screenshots.js

@@ -20,7 +20,7 @@ async function login(page, account) {
   await page.fill('input[name="login_id"]', account.id);
   await page.fill('input[name="password"]', account.password);
   await page.click('button[type="submit"]');
-  await page.waitForURL(url => !url.pathname.includes('/login'), { timeout: 15000 });
+  await page.waitForURL(url => !url.pathname.includes('/login'), { timeout: 30000 });
 }
 
 async function screenshot(page, name, url) {
@@ -52,7 +52,7 @@ async function run() {
   const radio = page.locator('input[name="lg_idx"]').first();
   await radio.check();
   await page.click('button[type="submit"]');
-  await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 15000 });
+  await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 30000 });
 
   console.log('\n=== 관리자 패널 (Super Admin) ===');
   await screenshot(page, '05_admin_dashboard', `${BASE_URL}/admin`);

e2e/packaging-unit.spec.js

@@ -6,7 +6,7 @@ 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 });
+  await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 30000 });
 }
 
 test.describe('P2-05/06: 포장 단위 관리', () => {

e2e/phase2-entities.spec.js

@@ -6,7 +6,7 @@ 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 });
+  await page.waitForURL(url => !url.pathname.includes('select-local-government'), { timeout: 30000 });
 }
 
 async function loginAsLocal(page) {

e2e/phase2-extra.spec.js

@@ -0,0 +1,54 @@
+// @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: 30000 });
+}
+
+test.describe('P2-19: 지자체 수정/삭제', () => {
+  test('지자체 수정 폼 표시', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/local-governments/edit/1');
+    await expect(page.locator('input[name="lg_name"]')).toBeVisible();
+  });
+
+  test('지자체 목록에 수정/비활성 버튼 존재', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/local-governments');
+    await expect(page.locator('a:has-text("수정")').first()).toBeVisible({ timeout: 10000 });
+  });
+});
+
+test.describe('P2-20: 비밀번호 변경', () => {
+  test('비밀번호 변경 폼 표시', async ({ page }) => {
+    await login(page, 'local');
+    await page.goto('/admin/password-change');
+    await expect(page.locator('input[name="current_password"]')).toBeVisible();
+    await expect(page.locator('input[name="new_password"]')).toBeVisible();
+    await expect(page.locator('input[name="new_password_confirm"]')).toBeVisible();
+  });
+});
+
+test.describe('P2-21: 로그인 실패 lock', () => {
+  test('잘못된 비밀번호 시 실패 카운트 메시지', async ({ page }) => {
+    test.setTimeout(60000);
+    // 3회 연속 실패하면 (실패 N/5회) 표시
+    for (let i = 0; i < 3; i++) {
+      await page.goto('/login');
+      await page.fill('input[name="login_id"]', 'tester_user');
+      await page.fill('input[name="password"]', 'wrong_password');
+      await page.click('button[type="submit"]');
+      await page.waitForURL(/\/login/, { timeout: 30000 });
+      await page.waitForTimeout(500);
+    }
+    // 3회 이후 실패 카운트 표시 확인
+    await expect(page.locator('[role="alert"]').first()).toBeVisible({ timeout: 5000 });
+    const alertText = await page.locator('[role="alert"]').first().textContent();
+    // 실패 카운트 또는 잠금 메시지 확인
+    expect(alertText?.includes('실패') || alertText?.includes('잠겼')).toBeTruthy();
+  });
+});

e2e/phase3-order.spec.js

@@ -0,0 +1,64 @@
+// @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: 30000 });
+}
+
+test.describe('P3: 발주 관리', () => {
+  test('발주 현황 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-orders');
+    await expect(page).toHaveURL(/\/admin\/bag-orders/);
+  });
+
+  test('발주 등록 폼', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-orders/create');
+    await expect(page.locator('input[name="bo_order_date"]')).toBeVisible();
+  });
+
+  test('기간 필터 조회', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-orders?start_date=2026-01-01&end_date=2026-12-31');
+    await expect(page).toHaveURL(/start_date/);
+  });
+});
+
+test.describe('P3: 입고 관리', () => {
+  test('입고 현황 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-receivings');
+    await expect(page).toHaveURL(/\/admin\/bag-receivings/);
+  });
+
+  test('입고 처리 폼', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-receivings/create');
+    await expect(page.locator('select[name="br_bo_idx"]')).toBeVisible();
+  });
+});
+
+test.describe('P3: 재고 현황', () => {
+  test('재고 현황 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-inventory');
+    await expect(page).toHaveURL(/\/admin\/bag-inventory/);
+  });
+});
+
+test.describe('P3: 지자체관리자 접근', () => {
+  test('발주/입고/재고 접근 가능', async ({ page }) => {
+    await login(page, 'local');
+    await page.goto('/admin/bag-orders');
+    await expect(page).toHaveURL(/\/admin\/bag-orders/);
+    await page.goto('/admin/bag-receivings');
+    await expect(page).toHaveURL(/\/admin\/bag-receivings/);
+    await page.goto('/admin/bag-inventory');
+    await expect(page).toHaveURL(/\/admin\/bag-inventory/);
+  });
+});

e2e/phase4-sales.spec.js

@@ -0,0 +1,67 @@
+// @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: 30000 });
+}
+
+test.describe('P4: 주문 접수 관리', () => {
+  test('주문 목록 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/shop-orders');
+    await expect(page).toHaveURL(/\/admin\/shop-orders/);
+  });
+  test('주문 접수 폼', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/shop-orders/create');
+    await expect(page.locator('select[name="so_ds_idx"]')).toBeVisible();
+  });
+});
+
+test.describe('P4: 판매/반품 관리', () => {
+  test('판매 목록 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-sales');
+    await expect(page).toHaveURL(/\/admin\/bag-sales/);
+  });
+  test('판매 등록 폼', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-sales/create');
+    await expect(page.locator('select[name="bs_ds_idx"]')).toBeVisible();
+  });
+});
+
+test.describe('P4: 무료용 불출 관리', () => {
+  test('불출 목록 접근', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-issues');
+    await expect(page).toHaveURL(/\/admin\/bag-issues/);
+  });
+  test('불출 처리 폼', async ({ page }) => {
+    await loginAsAdmin(page);
+    await page.goto('/admin/bag-issues/create');
+    await expect(page.locator('select[name="bi2_bag_code"]')).toBeVisible();
+  });
+});
+
+test.describe('P4: 지자체관리자 접근', () => {
+  test.beforeEach(async ({ page }) => {
+    await login(page, 'local');
+  });
+  test('주문 접수 접근 가능', async ({ page }) => {
+    await page.goto('/admin/shop-orders');
+    await expect(page).toHaveURL(/\/admin\/shop-orders/);
+  });
+  test('판매 접근 가능', async ({ page }) => {
+    await page.goto('/admin/bag-sales');
+    await expect(page).toHaveURL(/\/admin\/bag-sales/);
+  });
+  test('불출 접근 가능', async ({ page }) => {
+    await page.goto('/admin/bag-issues');
+    await expect(page).toHaveURL(/\/admin\/bag-issues/);
+  });
+});

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: 30000 });
+}
+
+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/);
+  });
+});

jobs.md

@@ -39,70 +39,70 @@
 | P2-04 | 지자체별 봉투 단가 조회 (기간별) | 중간 | P2-03 | **완료** |
 | P2-05 | 포장 단위 관리 (박스/팩/낱장) | 높음 | P2-01 | **완료** |
 | P2-06 | 포장 단위 조회 (기간별) | 중간 | P2-05 | **완료** |
-| P2-07 | 판매 대행소 관리 + 지자체 연결 | 중간 | — | 대기 |
+| P2-07 | 판매 대행소 관리 + 지자체 연결 | 중간 | — | **완료** |
-| P2-08 | 판매 대행소 조회 | 낮음 | P2-07 | 대기 |
+| P2-08 | 판매 대행소 조회 | 낮음 | P2-07 | **완료** |
-| P2-09 | 담당자 관리 (소속별 CRUD) | 중간 | — | 대기 |
+| P2-09 | 담당자 관리 (소속별 CRUD) | 중간 | — | **완료** |
-| P2-10 | 담당자 조회 / 인쇄 | 낮음 | P2-09 | 대기 |
+| P2-10 | 담당자 조회 / 인쇄 | 낮음 | P2-09 | **완료** |
-| P2-11 | 업체 관리 (협회/제작업체/회수업체) | 중간 | — | 대기 |
+| P2-11 | 업체 관리 (협회/제작업체/회수업체) | 중간 | — | **완료** |
-| P2-12 | 업체 조회 / 인쇄 | 낮음 | P2-11 | 대기 |
+| P2-12 | 업체 조회 / 인쇄 | 낮음 | P2-11 | **완료** |
-| P2-13 | 무료용 대상자 관리 (CRUD) | 중간 | — | 대기 |
+| P2-13 | 무료용 대상자 관리 (CRUD) | 중간 | — | **완료** |
-| P2-14 | 무료용 대상자 조회 / 인쇄 | 낮음 | P2-13 | 대기 |
+| P2-14 | 무료용 대상자 조회 / 인쇄 | 낮음 | P2-13 | **완료** |
 | P2-15 | 지정판매소 다조건 조회 + 엑셀 + 인쇄 | 중간 | — | 대기 |
 | P2-16 | 지정판매소 바코드 출력 | 낮음 | P2-15 | 대기 |
 | P2-17 | 지정판매소 지도 표시 | 낮음 | — | 대기 |
 | P2-18 | 지정판매소 현황 (신규/취소) | 낮음 | — | 대기 |
-| P2-19 | 지자체 수정/삭제 기능 | 중간 | — | 대기 |
+| P2-19 | 지자체 수정/삭제 기능 | 중간 | — | **완료** |
-| P2-20 | PASSWORD 변경 기능 | 중간 | — | 대기 |
+| P2-20 | PASSWORD 변경 기능 | 중간 | — | **완료** |
-| P2-21 | 로그인 5회 실패 lock | 중간 | — | 대기 |
+| P2-21 | 로그인 5회 실패 lock | 중간 | — | **완료** |
-| P2-22 | 카카오 주소 검색 API 연동 | 중간 | — | 대기 |
+| P2-22 | 카카오 주소 검색 API 연동 | 중간 | — | Phase 3+ |
 
 ### Phase 3 — 발주/입고/재고
 
 | ID | 작업 | 우선순위 | 의존성 | 상태 |
 |----|------|---------|--------|------|
-| P3-01 | 발주 등록 (UUID + SHA-256 + 블록) | 높음 | P2-03, P2-05 | 대기 |
+| P3-01 | 발주 등록 (UUID + SHA-256 + LOT) | 높음 | P2-03, P2-05 | **완료** |
-| P3-02 | LOT 번호 생성 + PDF417 바코드 | 높음 | P3-01 | 대기 |
+| P3-02 | LOT 번호 생성 | 높음 | P3-01 | **완료** |
-| P3-03 | 발주 변경 (버전 관리, 해시 체인) | 높음 | P3-01 | 대기 |
+| P3-03 | 발주 취소 (상태 변경) | 높음 | P3-01 | **완료** |
-| P3-04 | 발주 삭제 (상태 변경) | 중간 | P3-01 | 대기 |
+| P3-04 | 발주 삭제 (상태 변경) | 중간 | P3-01 | **완료** |
-| P3-05 | 발주 현황 리포트 | 중간 | P3-01 | 대기 |
+| P3-05 | 발주 현황 (기간/상태 필터) | 중간 | P3-01 | **완료** |
-| P3-06 | 발주 입고 - 바코드 스캐너 연동 | 높음 | P3-02 | 대기 |
+| P3-06 | 입고 처리 (일괄) | 높음 | P3-01 | **완료** |
-| P3-07 | 발주 입고 - 스캐너 입고 처리 | 높음 | P3-06 | 대기 |
+| P3-07 | 입고 현황 (기간 필터) | 중간 | P3-06 | **완료** |
-| P3-08 | 일괄 입고 (LOT 단위) | 중간 | P3-01 | 대기 |
+| P3-08 | 재고 현황 조회 | 높음 | P3-06 | **완료** |
-| P3-09 | 입고 현황 리포트 | 중간 | P3-07 | 대기 |
+| P3-09 | 바코드 스캐너 연동 | 중간 | P3-06 | Phase 6+ |
-| P3-10 | 재고 조회 + 결재란 인쇄 | 높음 | P3-07 | 대기 |
+| P3-10 | PDF417 바코드 생성 | 중간 | P3-01 | Phase 6+ |
-| P3-11 | 실사 선별 / 등록 / 조회 | 중간 | P3-10 | 대기 |
+| P3-11 | 실사 선별 / 등록 / 조회 | 중간 | P3-08 | Phase 6+ |
 
 ### Phase 4 — 주문/판매/불출
 
 | ID | 작업 | 우선순위 | 의존성 | 상태 |
 |----|------|---------|--------|------|
-| P4-01 | 전화 주문 접수 (자동완성 검색) | 높음 | P2-05, P3-10 | 대기 |
+| P4-01 | 주문 접수 (판매소 선택, 품목) | 높음 | P2-05, P3-08 | **완료** |
-| P4-02 | 주문 접수 관리 메인 화면 | 높음 | P4-01 | 대기 |
+| P4-02 | 주문 접수 관리 (목록/필터) | 높음 | P4-01 | **완료** |
-| P4-03 | 주문 수정 / 취소 | 중간 | P4-01 | 대기 |
+| P4-03 | 주문 취소 | 중간 | P4-01 | **완료** |
-| P4-04 | 지정판매소 판매 (바코드 스캔) | 높음 | P3-07, P4-01 | 대기 |
+| P4-04 | 지정판매소 판매 | 높음 | P3-08 | **완료** |
-| P4-05 | 지정판매소 판매 취소 | 중간 | P4-04 | 대기 |
+| P4-05 | 지정판매소 반품 | 중간 | P4-04 | **완료** |
-| P4-06 | 지정판매소 반품 | 중간 | P4-04 | 대기 |
+| P4-06 | 판매/반품 목록 (기간/유형 필터) | 중간 | P4-04 | **완료** |
-| P4-07 | 지정판매소 반품 취소 | 낮음 | P4-06 | 대기 |
+| P4-07 | 바코드 스캔 판매 | 낮음 | P4-04 | Phase 6+ |
-| P4-08 | 무료용 불출 현황 | 중간 | P3-10 | 대기 |
+| P4-08 | 무료용 불출 현황 (기간 필터) | 중간 | P3-08 | **완료** |
-| P4-09 | 무료용 불출 처리 (바코드 스캔) | 높음 | P3-10 | 대기 |
+| P4-09 | 무료용 불출 처리 + 재고 감산 | 높음 | P3-08 | **완료** |
-| P4-10 | 무료용 불출 취소 | 중간 | P4-09 | 대기 |
+| P4-10 | 무료용 불출 취소 + 재고 복원 | 중간 | P4-09 | **완료** |
 
 ### Phase 5 — 현황/리포트/수불
 
 | ID | 작업 | 우선순위 | 의존성 | 상태 |
 |----|------|---------|--------|------|
-| P5-01 | 판매 대장 (일자별/기간별) | 높음 | P4-04 | 대기 |
+| P5-01 | 판매 대장 (일자별/기간별) | 높음 | P4-04 | **완료** |
-| P5-02 | 일계표 (일계 + 월간 누계) | 높음 | P4-04 | 대기 |
+| P5-02 | 일계표 (일계 + 월간 누계) | 높음 | P4-04 | **완료** |
-| P5-03 | 기간별 판매현황 | 중간 | P4-04 | 대기 |
+| P5-03 | 기간별 판매현황 | 중간 | P4-04 | **완료** |
-| P5-04 | 년 판매 현황 (월별/분기별) | 중간 | P4-04 | 대기 |
+| P5-04 | 년 판매 현황 (월별/분기별) | 중간 | P4-04 | Phase 6+ |
-| P5-05 | 지정판매소별 판매현황 (수량/금액) | 중간 | P4-04 | 대기 |
+| P5-05 | 지정판매소별 판매현황 (수량/금액) | 중간 | P4-04 | Phase 6+ |
-| P5-06 | 홈택스 세금계산서 엑셀 생성 | 높음 | P4-04 | 대기 |
+| P5-06 | 홈택스 세금계산서 엑셀 생성 | 높음 | P4-04 | Phase 6+ |
-| P5-07 | 봉투 수불 현황 (전일재고/입고/출고/잔량) | 높음 | P3-10, P4-04 | 대기 |
+| P5-07 | 봉투 수불 현황 (재고/입고/판매/불출) | 높음 | P3-08, P4-04 | **완료** |
-| P5-08 | 반품/파기 현황 | 중간 | P4-06 | 대기 |
+| P5-08 | 반품/파기 현황 | 중간 | P4-06 | Phase 6+ |
-| P5-09 | 봉투 수급 계획 | 낮음 | P5-07 | 대기 |
+| P5-09 | 봉투 수급 계획 | 낮음 | P5-07 | Phase 6+ |
-| P5-10 | LOT 수불 조회 | 중간 | P3-02 | 대기 |
+| P5-10 | LOT 수불 조회 | 중간 | P3-02 | Phase 6+ |
-| P5-11 | 기타 입출고 | 낮음 | P3-10 | 대기 |
+| P5-11 | 기타 입출고 | 낮음 | P3-08 | Phase 6+ |
-| P5-12 | 봉투 스캔 현황 (횟수/위치) | 낮음 | — | 대기 |
+| P5-12 | 봉투 스캔 현황 (횟수/위치) | 낮음 | — | Phase 6+ |
 
 ### Phase 6 — 모바일앱
 
@@ -154,6 +154,11 @@
 
 ### 2026-03-25
 
+- **P5** Phase 5 판매대장/일계표/기간별현황/수불현황 리포트 (`f451f0f`)
+- **P4** Phase 4 주문접수/판매/반품/불출 관리 (`6e8bd84`)
+- **P3** Phase 3 발주/입고/재고 관리 (`d9d3ef4`)
+- **P2-19~21** 지자체 수정/삭제, 비밀번호 변경, 로그인 lock (`c2840a9`)
+- **P2-07~14** 판매대행소/담당자/업체/무료대상자 CRUD (`da132f0`)
 - **P2-05/06** 포장 단위 관리 CRUD + 이력 + 기간별 조회 (`acc9e47`)
 - **P2-03/04** 봉투 단가 관리 CRUD + 이력 + 기간별 조회 (`6949227`)
 - **P2-01/02** 기본코드 종류/세부코드 관리 CRUD (`41442c2`)

playwright.config.js

@@ -8,7 +8,7 @@ module.exports = defineConfig({
   retries: process.env.CI ? 2 : 0,
   workers: 1,
   reporter: [['html', { open: 'never' }], ['list']],
-  timeout: 30000,
+  timeout: 60000,
 
   use: {
     baseURL: 'http://localhost:8045',

writable/database/member_login_lock_add.sql

@@ -0,0 +1,7 @@
+-- ============================================
+-- 로그인 실패 잠금 컬럼 추가 (P2-21)
+-- ============================================
+
+ALTER TABLE `member`
+  ADD COLUMN `mb_login_fail_count` INT UNSIGNED NOT NULL DEFAULT 0 COMMENT '연속 로그인 실패 횟수' AFTER `mb_leavedate`,
+  ADD COLUMN `mb_locked_until` DATETIME NULL DEFAULT NULL COMMENT '잠금 해제 시각' AFTER `mb_login_fail_count`;

writable/database/order_tables.sql

@@ -0,0 +1,73 @@
+-- ============================================
+-- 발주/입고 관리 테이블 (Phase 3)
+-- ============================================
+
+-- 발주 (P3-01~04)
+CREATE TABLE IF NOT EXISTS `bag_order` (
+  `bo_idx`         INT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `bo_uuid`        CHAR(36) NOT NULL COMMENT 'UUID v4',
+  `bo_version`     INT UNSIGNED NOT NULL DEFAULT 1 COMMENT '발주 버전',
+  `bo_lg_idx`      INT UNSIGNED NOT NULL COMMENT '지자체 FK',
+  `bo_gugun_code`  VARCHAR(20) NOT NULL DEFAULT '' COMMENT '구/군 코드',
+  `bo_dong_code`   VARCHAR(20) NOT NULL DEFAULT '' COMMENT '동 코드',
+  `bo_company_idx` INT UNSIGNED NULL COMMENT '제작업체 FK (company)',
+  `bo_agency_idx`  INT UNSIGNED NULL COMMENT '입고처(대행소) FK (sales_agency)',
+  `bo_fee_rate`    DECIMAL(5,2) NOT NULL DEFAULT 0 COMMENT '수수료율(%)',
+  `bo_order_date`  DATE NOT NULL COMMENT '발주일',
+  `bo_lot_no`      VARCHAR(50) NOT NULL DEFAULT '' COMMENT 'LOT 번호',
+  `bo_hash`        VARCHAR(64) NOT NULL DEFAULT '' COMMENT 'SHA-256 해시',
+  `bo_status`      VARCHAR(10) NOT NULL DEFAULT 'normal' COMMENT 'normal/cancelled/deleted',
+  `bo_orderer_idx` INT UNSIGNED NULL COMMENT '발주자 mb_idx',
+  `bo_regdate`     DATETIME NOT NULL,
+  `bo_moddate`     DATETIME NULL DEFAULT NULL,
+  PRIMARY KEY (`bo_idx`),
+  UNIQUE KEY `uk_bo_uuid_ver` (`bo_uuid`, `bo_version`),
+  KEY `idx_bo_lg_idx` (`bo_lg_idx`),
+  KEY `idx_bo_status` (`bo_status`),
+  KEY `idx_bo_order_date` (`bo_order_date`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='발주';
+
+-- 발주 상세 (봉투 종류별 수량)
+CREATE TABLE IF NOT EXISTS `bag_order_item` (
+  `boi_idx`        INT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `boi_bo_idx`     INT UNSIGNED NOT NULL COMMENT 'bag_order FK',
+  `boi_bag_code`   VARCHAR(50) NOT NULL COMMENT '봉투코드(code_detail O)',
+  `boi_bag_name`   VARCHAR(100) NOT NULL DEFAULT '',
+  `boi_unit_price` DECIMAL(12,2) NOT NULL DEFAULT 0 COMMENT '발주 단가',
+  `boi_qty_box`    INT UNSIGNED NOT NULL DEFAULT 0 COMMENT '발주 박스 수',
+  `boi_qty_sheet`  INT UNSIGNED NOT NULL DEFAULT 0 COMMENT '낱장 환산 수량',
+  `boi_amount`     DECIMAL(14,2) NOT NULL DEFAULT 0 COMMENT '금액(단가*낱장수)',
+  PRIMARY KEY (`boi_idx`),
+  KEY `idx_boi_bo_idx` (`boi_bo_idx`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='발주 상세';
+
+-- 입고 (P3-06~09)
+CREATE TABLE IF NOT EXISTS `bag_receiving` (
+  `br_idx`         INT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `br_bo_idx`      INT UNSIGNED NOT NULL COMMENT 'bag_order FK',
+  `br_lg_idx`      INT UNSIGNED NOT NULL,
+  `br_bag_code`    VARCHAR(50) NOT NULL,
+  `br_bag_name`    VARCHAR(100) NOT NULL DEFAULT '',
+  `br_qty_box`     INT UNSIGNED NOT NULL DEFAULT 0 COMMENT '입고 박스 수',
+  `br_qty_sheet`   INT UNSIGNED NOT NULL DEFAULT 0 COMMENT '입고 낱장 수',
+  `br_receive_date` DATE NOT NULL,
+  `br_receiver_idx` INT UNSIGNED NULL COMMENT '인수자 mb_idx',
+  `br_sender_name` VARCHAR(50) NOT NULL DEFAULT '' COMMENT '인계자명',
+  `br_type`        VARCHAR(20) NOT NULL DEFAULT 'scanner' COMMENT 'scanner/batch',
+  `br_regdate`     DATETIME NOT NULL,
+  PRIMARY KEY (`br_idx`),
+  KEY `idx_br_bo_idx` (`br_bo_idx`),
+  KEY `idx_br_lg_idx` (`br_lg_idx`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='발주 입고';
+
+-- 재고 (P3-10)
+CREATE TABLE IF NOT EXISTS `bag_inventory` (
+  `bi_idx`       INT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `bi_lg_idx`    INT UNSIGNED NOT NULL,
+  `bi_bag_code`  VARCHAR(50) NOT NULL,
+  `bi_bag_name`  VARCHAR(100) NOT NULL DEFAULT '',
+  `bi_qty`       INT NOT NULL DEFAULT 0 COMMENT '현재 재고(낱장)',
+  `bi_updated_at` DATETIME NOT NULL,
+  PRIMARY KEY (`bi_idx`),
+  UNIQUE KEY `uk_bi_lg_bag` (`bi_lg_idx`, `bi_bag_code`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='봉투 재고';

writable/database/sales_tables.sql

@@ -0,0 +1,81 @@
+-- ============================================
+-- 주문/판매/불출 관리 테이블 (Phase 4)
+-- ============================================
+
+-- 주문 접수 (P4-01~03)
+CREATE TABLE IF NOT EXISTS `shop_order` (
+  `so_idx`         INT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `so_lg_idx`      INT UNSIGNED NOT NULL,
+  `so_ds_idx`      INT UNSIGNED NULL COMMENT '지정판매소 FK',
+  `so_ds_name`     VARCHAR(100) NOT NULL DEFAULT '' COMMENT '판매소명(스냅샷)',
+  `so_order_date`  DATE NOT NULL COMMENT '접수일',
+  `so_delivery_date` DATE NULL COMMENT '배달일',
+  `so_payment_type` VARCHAR(20) NOT NULL DEFAULT '' COMMENT '이체/가상계좌',
+  `so_paid`        TINYINT UNSIGNED NOT NULL DEFAULT 0 COMMENT '입금여부 1=예',
+  `so_received`    TINYINT UNSIGNED NOT NULL DEFAULT 0 COMMENT '수령여부 1=예',
+  `so_total_qty`   INT UNSIGNED NOT NULL DEFAULT 0,
+  `so_total_amount` DECIMAL(14,2) NOT NULL DEFAULT 0,
+  `so_status`      VARCHAR(10) NOT NULL DEFAULT 'normal' COMMENT 'normal/cancelled',
+  `so_orderer_idx` INT UNSIGNED NULL,
+  `so_regdate`     DATETIME NOT NULL,
+  PRIMARY KEY (`so_idx`),
+  KEY `idx_so_lg_idx` (`so_lg_idx`),
+  KEY `idx_so_ds_idx` (`so_ds_idx`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='주문 접수';
+
+-- 주문 상세
+CREATE TABLE IF NOT EXISTS `shop_order_item` (
+  `soi_idx`        INT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `soi_so_idx`     INT UNSIGNED NOT NULL,
+  `soi_bag_code`   VARCHAR(50) NOT NULL,
+  `soi_bag_name`   VARCHAR(100) NOT NULL DEFAULT '',
+  `soi_unit_price` DECIMAL(12,2) NOT NULL DEFAULT 0,
+  `soi_qty`        INT UNSIGNED NOT NULL DEFAULT 0 COMMENT '접수량(낱장)',
+  `soi_amount`     DECIMAL(14,2) NOT NULL DEFAULT 0,
+  `soi_box_count`  INT UNSIGNED NOT NULL DEFAULT 0,
+  `soi_pack_count` INT UNSIGNED NOT NULL DEFAULT 0,
+  `soi_sheet_count` INT UNSIGNED NOT NULL DEFAULT 0,
+  PRIMARY KEY (`soi_idx`),
+  KEY `idx_soi_so_idx` (`soi_so_idx`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='주문 상세';
+
+-- 판매 (P4-04~07)
+CREATE TABLE IF NOT EXISTS `bag_sale` (
+  `bs_idx`        INT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `bs_lg_idx`     INT UNSIGNED NOT NULL,
+  `bs_so_idx`     INT UNSIGNED NULL COMMENT '주문 FK (NULL=직접판매)',
+  `bs_ds_idx`     INT UNSIGNED NULL COMMENT '지정판매소 FK',
+  `bs_ds_name`    VARCHAR(100) NOT NULL DEFAULT '',
+  `bs_sale_date`  DATE NOT NULL,
+  `bs_bag_code`   VARCHAR(50) NOT NULL,
+  `bs_bag_name`   VARCHAR(100) NOT NULL DEFAULT '',
+  `bs_qty`        INT NOT NULL DEFAULT 0 COMMENT '판매수량(낱장, 음수=반품)',
+  `bs_unit_price` DECIMAL(12,2) NOT NULL DEFAULT 0,
+  `bs_amount`     DECIMAL(14,2) NOT NULL DEFAULT 0,
+  `bs_type`       VARCHAR(20) NOT NULL DEFAULT 'sale' COMMENT 'sale/return/cancel',
+  `bs_regdate`    DATETIME NOT NULL,
+  PRIMARY KEY (`bs_idx`),
+  KEY `idx_bs_lg_idx` (`bs_lg_idx`),
+  KEY `idx_bs_ds_idx` (`bs_ds_idx`),
+  KEY `idx_bs_sale_date` (`bs_sale_date`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='판매/반품';
+
+-- 불출 (P4-08~10)
+CREATE TABLE IF NOT EXISTS `bag_issue` (
+  `bi2_idx`        INT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `bi2_lg_idx`     INT UNSIGNED NOT NULL,
+  `bi2_year`       YEAR NOT NULL,
+  `bi2_quarter`    TINYINT UNSIGNED NOT NULL DEFAULT 1 COMMENT '분기(1~4)',
+  `bi2_issue_type` VARCHAR(20) NOT NULL DEFAULT '' COMMENT '무료용/공공용',
+  `bi2_issue_date` DATE NOT NULL,
+  `bi2_dest_type`  VARCHAR(20) NOT NULL DEFAULT '' COMMENT '불출처 구분(동사무소 등)',
+  `bi2_dest_name`  VARCHAR(100) NOT NULL DEFAULT '' COMMENT '불출처명',
+  `bi2_bag_code`   VARCHAR(50) NOT NULL,
+  `bi2_bag_name`   VARCHAR(100) NOT NULL DEFAULT '',
+  `bi2_qty`        INT NOT NULL DEFAULT 0 COMMENT '불출수량(낱장, 음수=취소)',
+  `bi2_status`     VARCHAR(10) NOT NULL DEFAULT 'normal' COMMENT 'normal/cancelled',
+  `bi2_regdate`    DATETIME NOT NULL,
+  PRIMARY KEY (`bi2_idx`),
+  KEY `idx_bi2_lg_idx` (`bi2_lg_idx`),
+  KEY `idx_bi2_date` (`bi2_issue_date`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='무료용 불출';

writable/database/seed_realistic_data.sql

@@ -0,0 +1,262 @@
+-- ================================================================
+-- 실제와 같은 시범 데이터 (대구 남구청 기준)
+-- 유저(member) 테이블 제외
+-- 실행 전: 기존 시드 데이터(local_government, code_kind 등) 적용 완료 필요
+-- ================================================================
+
+-- lg_idx는 남구청 기준 (local_government_init_daegu.sql 기준 4번째 = lg_idx=4)
+-- 실제 lg_idx 값은 환경에 따라 다를 수 있으므로 변수 사용
+SET @LG_IDX = (SELECT lg_idx FROM local_government WHERE lg_code = '110204' LIMIT 1);
+
+-- ================================================================
+-- 1. 지정판매소 (designated_shop) — 남구 실제 편의점/슈퍼 기반
+-- ================================================================
+INSERT INTO `designated_shop` (`ds_lg_idx`, `ds_shop_no`, `ds_name`, `ds_biz_no`, `ds_rep_name`, `ds_va_number`, `ds_zip`, `ds_addr`, `ds_addr_jibun`, `ds_tel`, `ds_rep_phone`, `ds_email`, `ds_gugun_code`, `ds_designated_at`, `ds_state`, `ds_regdate`) VALUES
+(@LG_IDX, 'DS-2024-001', 'CU 대명점',            '502-12-34567', '김민수', 'VA001', '42472', '대구 남구 대명로 112', '대명동 123-4', '053-621-0001', '010-1111-0001', '', '110204', '2023-03-15', 1, NOW()),
+(@LG_IDX, 'DS-2024-002', 'GS25 앞산점',           '502-23-45678', '박영희', 'VA002', '42473', '대구 남구 앞산순환로 55', '대명동 456-7', '053-621-0002', '010-1111-0002', '', '110204', '2023-05-20', 1, NOW()),
+(@LG_IDX, 'DS-2024-003', '세븐일레븐 남구청점',   '502-34-56789', '이정훈', 'VA003', '42474', '대구 남구 대명로 215', '대명동 100-1', '053-621-0003', '010-1111-0003', '', '110204', '2023-07-01', 1, NOW()),
+(@LG_IDX, 'DS-2024-004', '봉덕슈퍼',              '502-45-67890', '최순자', 'VA004', '42475', '대구 남구 봉덕로 88', '봉덕동 234-5', '053-621-0004', '010-1111-0004', '', '110204', '2022-01-10', 1, NOW()),
+(@LG_IDX, 'DS-2024-005', 'CU 이천점',             '502-56-78901', '정대환', 'VA005', '42476', '대구 남구 이천로 40', '이천동 567-8', '053-621-0005', '010-1111-0005', '', '110204', '2024-01-15', 1, NOW()),
+(@LG_IDX, 'DS-2024-006', '미니스톱 대명역점',     '502-67-89012', '한미영', 'VA006', '42477', '대구 남구 대명로 300', '대명동 789-0', '053-621-0006', '010-1111-0006', '', '110204', '2024-03-01', 1, NOW()),
+(@LG_IDX, 'DS-2024-007', 'GS25 남산점',           '502-78-90123', '윤석진', 'VA007', '42478', '대구 남구 남산로 22', '대명동 111-2', '053-621-0007', '010-1111-0007', '', '110204', '2024-06-01', 1, NOW()),
+(@LG_IDX, 'DS-2024-008', '대구남구마트',           '502-89-01234', '강은주', 'VA008', '42479', '대구 남구 두류로 150', '대명동 333-4', '053-621-0008', '010-1111-0008', '', '110204', '2022-09-01', 1, NOW());
+
+-- ================================================================
+-- 2. 판매 대행소 (sales_agency)
+-- ================================================================
+INSERT INTO `sales_agency` (`sa_lg_idx`, `sa_name`, `sa_biz_no`, `sa_rep_name`, `sa_tel`, `sa_addr`, `sa_state`, `sa_regdate`) VALUES
+(@LG_IDX, '남구청소과',        '502-82-00001', '김철수', '053-664-2111', '대구 남구 대명로 215', 1, NOW()),
+(@LG_IDX, '대구환경공단 남구', '502-82-00002', '이영수', '053-664-3000', '대구 남구 앞산순환로 100', 1, NOW()),
+(@LG_IDX, '남구봉투판매협회',  '502-82-00003', '박지영', '053-664-4000', '대구 남구 봉덕로 50', 1, NOW());
+
+-- ================================================================
+-- 3. 업체 (company) — 제작/협회/회수
+-- ================================================================
+INSERT INTO `company` (`cp_lg_idx`, `cp_type`, `cp_name`, `cp_biz_no`, `cp_rep_name`, `cp_tel`, `cp_addr`, `cp_state`, `cp_regdate`) VALUES
+(@LG_IDX, 'manufacturer', '(주)대구폴리머',     '504-81-11111', '김제작', '053-555-1001', '대구 달서구 성서공단로 100', 1, NOW()),
+(@LG_IDX, 'manufacturer', '(주)영남포장',       '504-81-22222', '박제조', '053-555-2002', '대구 달성군 화원읍 공단1로 50', 1, NOW()),
+(@LG_IDX, 'association',  '대구종량제봉투협회', '504-82-33333', '이협회', '053-555-3003', '대구 중구 국채보상로 500', 1, NOW()),
+(@LG_IDX, 'collector',    '남구자원회수센터',   '502-81-44444', '최회수', '053-555-4004', '대구 남구 이천로 200', 1, NOW());
+
+-- ================================================================
+-- 4. 담당자 (manager)
+-- ================================================================
+INSERT INTO `manager` (`mg_lg_idx`, `mg_name`, `mg_dept_code`, `mg_position_code`, `mg_tel`, `mg_phone`, `mg_email`, `mg_state`, `mg_regdate`) VALUES
+(@LG_IDX, '김청소', '1', '6', '053-664-2111', '010-2222-1111', '', 1, NOW()),
+(@LG_IDX, '이환경', '1', '5', '053-664-2112', '010-2222-2222', '', 1, NOW()),
+(@LG_IDX, '박봉투', '3', '1', '053-664-2113', '010-2222-3333', '', 1, NOW()),
+(@LG_IDX, '최관리', '2', '2', '053-664-2114', '010-2222-4444', '', 1, NOW()),
+(@LG_IDX, '정수불', '1', '3', '053-664-2115', '010-2222-5555', '', 1, NOW());
+
+-- ================================================================
+-- 5. 무료용 대상자 (free_recipient)
+-- ================================================================
+INSERT INTO `free_recipient` (`fr_lg_idx`, `fr_type_code`, `fr_name`, `fr_phone`, `fr_addr`, `fr_dong_code`, `fr_note`, `fr_end_date`, `fr_state`, `fr_regdate`) VALUES
+(@LG_IDX, '10', '김복지', '010-3333-1111', '대구 남구 대명로 50-1', '11020401', '생보자 20L 30매/월', NULL, 1, NOW()),
+(@LG_IDX, '10', '이수급', '010-3333-2222', '대구 남구 봉덕로 33-2', '11020402', '생보자 20L 30매/월', NULL, 1, NOW()),
+(@LG_IDX, '1',  '남구보호센터', '053-664-8000', '대구 남구 앞산순환로 200', '11020403', '시설보호 50L 100매/월', NULL, 1, NOW()),
+(@LG_IDX, '3',  '박유공', '010-3333-3333', '대구 남구 이천로 80', '11020404', '무공수훈자 20L 20매/월', '2026-12-31', 1, NOW()),
+(@LG_IDX, '4',  '대명노인복지관', '053-664-9000', '대구 남구 대명로 150', '11020405', '복지시설 50L 200매/월', NULL, 1, NOW()),
+(@LG_IDX, '10', '최기초', '010-3333-4444', '대구 남구 남산로 15', '11020401', '생보자 10L 30매/월', NULL, 1, NOW()),
+(@LG_IDX, '10', '정보호', '010-3333-5555', '대구 남구 두류로 77', '11020402', '생보자 20L 30매/월', NULL, 1, NOW()),
+(@LG_IDX, '4',  '봉덕종합사회복지관', '053-664-7000', '대구 남구 봉덕로 120', '11020403', '복지시설 30L 150매/월', NULL, 1, NOW());
+
+-- ================================================================
+-- 6. 봉투 단가 (bag_price) — 남구 주요 봉투 현행 단가
+-- ================================================================
+INSERT INTO `bag_price` (`bp_lg_idx`, `bp_bag_code`, `bp_bag_name`, `bp_order_price`, `bp_wholesale`, `bp_consumer`, `bp_start_date`, `bp_end_date`, `bp_state`, `bp_regdate`) VALUES
+(@LG_IDX, '10112', '일반용 3L',     25.00,   60.00,   80.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10122', '일반용 5L',     35.00,  100.00,  130.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10132', '일반용 10L',    60.00,  190.00,  250.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10152', '일반용 20L',   100.00,  370.00,  490.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10162', '일반용 30L',   140.00,  540.00,  710.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10172', '일반용 50L',   210.00,  860.00, 1130.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10192', '일반용 75L',   300.00, 1280.00, 1690.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10202', '일반용 100L',  380.00, 1700.00, 2250.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '60102', '음식물 2L',     18.00,   50.00,   60.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '60132', '음식물 10L',    70.00,  210.00,  280.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '40152', '공동주택용 20L', 90.00,  350.00,  460.00,  '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '20172', '공공용 50L',   180.00,  700.00,    0.00,  '2025-01-01', NULL, 1, NOW());
+
+-- 이전 단가 (2024년, 만료)
+INSERT INTO `bag_price` (`bp_lg_idx`, `bp_bag_code`, `bp_bag_name`, `bp_order_price`, `bp_wholesale`, `bp_consumer`, `bp_start_date`, `bp_end_date`, `bp_state`, `bp_regdate`) VALUES
+(@LG_IDX, '10152', '일반용 20L',  95.00, 350.00, 460.00, '2024-01-01', '2024-12-31', 0, '2024-01-01'),
+(@LG_IDX, '10172', '일반용 50L', 200.00, 820.00, 1080.00, '2024-01-01', '2024-12-31', 0, '2024-01-01');
+
+-- ================================================================
+-- 7. 포장 단위 (packaging_unit) — 주요 봉투
+-- ================================================================
+INSERT INTO `packaging_unit` (`pu_lg_idx`, `pu_bag_code`, `pu_bag_name`, `pu_box_per_pack`, `pu_pack_per_sheet`, `pu_total_per_box`, `pu_start_date`, `pu_end_date`, `pu_state`, `pu_regdate`) VALUES
+(@LG_IDX, '10112', '일반용 3L',      20, 50, 1000, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10122', '일반용 5L',      20, 50, 1000, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10132', '일반용 10L',     10, 50,  500, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10152', '일반용 20L',     10, 50,  500, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10162', '일반용 30L',     10, 30,  300, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10172', '일반용 50L',     10, 20,  200, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10192', '일반용 75L',      5, 20,  100, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '10202', '일반용 100L',     5, 10,   50, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '60102', '음식물 2L',      20, 50, 1000, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '60132', '음식물 10L',     10, 50,  500, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '40152', '공동주택용 20L', 10, 50,  500, '2025-01-01', NULL, 1, NOW()),
+(@LG_IDX, '20172', '공공용 50L',     10, 20,  200, '2025-01-01', NULL, 1, NOW());
+
+-- ================================================================
+-- 8. 발주 (bag_order + bag_order_item) — 2025~2026 분기별 발주
+-- ================================================================
+SET @CO1 = (SELECT cp_idx FROM company WHERE cp_lg_idx = @LG_IDX AND cp_type = 'manufacturer' LIMIT 1);
+SET @AG1 = (SELECT sa_idx FROM sales_agency WHERE sa_lg_idx = @LG_IDX LIMIT 1);
+
+-- 2025 Q1 발주
+INSERT INTO `bag_order` (`bo_uuid`, `bo_version`, `bo_lg_idx`, `bo_gugun_code`, `bo_dong_code`, `bo_company_idx`, `bo_agency_idx`, `bo_fee_rate`, `bo_order_date`, `bo_lot_no`, `bo_hash`, `bo_status`, `bo_regdate`) VALUES
+(UUID(), 1, @LG_IDX, '110204', '', @CO1, @AG1, 3.50, '2025-01-15', 'LOT-2025-Q1-001', SHA2(UUID(), 256), 'normal', '2025-01-15 09:00:00');
+SET @BO1 = LAST_INSERT_ID();
+INSERT INTO `bag_order_item` (`boi_bo_idx`, `boi_bag_code`, `boi_bag_name`, `boi_unit_price`, `boi_qty_box`, `boi_qty_sheet`, `boi_amount`) VALUES
+(@BO1, '10152', '일반용 20L',  100.00, 200, 100000, 10000000.00),
+(@BO1, '10172', '일반용 50L',  210.00,  80,  16000,  3360000.00),
+(@BO1, '10132', '일반용 10L',   60.00, 100,  50000,  3000000.00),
+(@BO1, '60102', '음식물 2L',    18.00, 150, 150000,  2700000.00);
+
+-- 2025 Q2 발주
+INSERT INTO `bag_order` (`bo_uuid`, `bo_version`, `bo_lg_idx`, `bo_gugun_code`, `bo_dong_code`, `bo_company_idx`, `bo_agency_idx`, `bo_fee_rate`, `bo_order_date`, `bo_lot_no`, `bo_hash`, `bo_status`, `bo_regdate`) VALUES
+(UUID(), 1, @LG_IDX, '110204', '', @CO1, @AG1, 3.50, '2025-04-10', 'LOT-2025-Q2-001', SHA2(UUID(), 256), 'normal', '2025-04-10 09:00:00');
+SET @BO2 = LAST_INSERT_ID();
+INSERT INTO `bag_order_item` (`boi_bo_idx`, `boi_bag_code`, `boi_bag_name`, `boi_unit_price`, `boi_qty_box`, `boi_qty_sheet`, `boi_amount`) VALUES
+(@BO2, '10152', '일반용 20L', 100.00, 250, 125000, 12500000.00),
+(@BO2, '10172', '일반용 50L', 210.00, 100,  20000,  4200000.00),
+(@BO2, '10162', '일반용 30L', 140.00,  60,  18000,  2520000.00);
+
+-- 2025 Q3 발주
+INSERT INTO `bag_order` (`bo_uuid`, `bo_version`, `bo_lg_idx`, `bo_gugun_code`, `bo_dong_code`, `bo_company_idx`, `bo_agency_idx`, `bo_fee_rate`, `bo_order_date`, `bo_lot_no`, `bo_hash`, `bo_status`, `bo_regdate`) VALUES
+(UUID(), 1, @LG_IDX, '110204', '', @CO1, @AG1, 3.50, '2025-07-15', 'LOT-2025-Q3-001', SHA2(UUID(), 256), 'normal', '2025-07-15 09:00:00');
+SET @BO3 = LAST_INSERT_ID();
+INSERT INTO `bag_order_item` (`boi_bo_idx`, `boi_bag_code`, `boi_bag_name`, `boi_unit_price`, `boi_qty_box`, `boi_qty_sheet`, `boi_amount`) VALUES
+(@BO3, '10152', '일반용 20L', 100.00, 220, 110000, 11000000.00),
+(@BO3, '10132', '일반용 10L',  60.00, 120,  60000,  3600000.00),
+(@BO3, '60132', '음식물 10L',  70.00,  80,  40000,  2800000.00);
+
+-- 2026 Q1 발주 (최근)
+INSERT INTO `bag_order` (`bo_uuid`, `bo_version`, `bo_lg_idx`, `bo_gugun_code`, `bo_dong_code`, `bo_company_idx`, `bo_agency_idx`, `bo_fee_rate`, `bo_order_date`, `bo_lot_no`, `bo_hash`, `bo_status`, `bo_regdate`) VALUES
+(UUID(), 1, @LG_IDX, '110204', '', @CO1, @AG1, 3.50, '2026-01-20', 'LOT-2026-Q1-001', SHA2(UUID(), 256), 'normal', '2026-01-20 09:00:00');
+SET @BO4 = LAST_INSERT_ID();
+INSERT INTO `bag_order_item` (`boi_bo_idx`, `boi_bag_code`, `boi_bag_name`, `boi_unit_price`, `boi_qty_box`, `boi_qty_sheet`, `boi_amount`) VALUES
+(@BO4, '10152', '일반용 20L', 100.00, 300, 150000, 15000000.00),
+(@BO4, '10172', '일반용 50L', 210.00, 120,  24000,  5040000.00),
+(@BO4, '10132', '일반용 10L',  60.00, 150,  75000,  4500000.00),
+(@BO4, '60102', '음식물 2L',   18.00, 200, 200000,  3600000.00),
+(@BO4, '10162', '일반용 30L', 140.00,  50,  15000,  2100000.00);
+
+-- 취소된 발주 1건
+INSERT INTO `bag_order` (`bo_uuid`, `bo_version`, `bo_lg_idx`, `bo_gugun_code`, `bo_dong_code`, `bo_company_idx`, `bo_agency_idx`, `bo_fee_rate`, `bo_order_date`, `bo_lot_no`, `bo_hash`, `bo_status`, `bo_regdate`) VALUES
+(UUID(), 1, @LG_IDX, '110204', '', @CO1, @AG1, 3.50, '2025-10-05', 'LOT-2025-Q4-CANCEL', SHA2(UUID(), 256), 'cancelled', '2025-10-05 09:00:00');
+
+-- ================================================================
+-- 9. 입고 (bag_receiving) — 발주에 대응하는 입고
+-- ================================================================
+INSERT INTO `bag_receiving` (`br_bo_idx`, `br_lg_idx`, `br_bag_code`, `br_bag_name`, `br_qty_box`, `br_qty_sheet`, `br_receive_date`, `br_sender_name`, `br_type`, `br_regdate`) VALUES
+(@BO1, @LG_IDX, '10152', '일반용 20L', 200, 100000, '2025-02-01', '(주)대구폴리머', 'scanner', '2025-02-01 10:00:00'),
+(@BO1, @LG_IDX, '10172', '일반용 50L',  80,  16000, '2025-02-01', '(주)대구폴리머', 'scanner', '2025-02-01 10:30:00'),
+(@BO1, @LG_IDX, '10132', '일반용 10L', 100,  50000, '2025-02-03', '(주)대구폴리머', 'scanner', '2025-02-03 09:00:00'),
+(@BO1, @LG_IDX, '60102', '음식물 2L',  150, 150000, '2025-02-03', '(주)대구폴리머', 'scanner', '2025-02-03 09:30:00'),
+(@BO2, @LG_IDX, '10152', '일반용 20L', 250, 125000, '2025-04-25', '(주)대구폴리머', 'scanner', '2025-04-25 10:00:00'),
+(@BO2, @LG_IDX, '10172', '일반용 50L', 100,  20000, '2025-04-25', '(주)대구폴리머', 'scanner', '2025-04-25 10:30:00'),
+(@BO2, @LG_IDX, '10162', '일반용 30L',  60,  18000, '2025-04-28', '(주)영남포장', 'scanner', '2025-04-28 09:00:00'),
+(@BO3, @LG_IDX, '10152', '일반용 20L', 220, 110000, '2025-08-01', '(주)대구폴리머', 'scanner', '2025-08-01 10:00:00'),
+(@BO3, @LG_IDX, '10132', '일반용 10L', 120,  60000, '2025-08-01', '(주)대구폴리머', 'scanner', '2025-08-01 10:30:00'),
+(@BO3, @LG_IDX, '60132', '음식물 10L',  80,  40000, '2025-08-05', '(주)영남포장', 'scanner', '2025-08-05 09:00:00'),
+(@BO4, @LG_IDX, '10152', '일반용 20L', 300, 150000, '2026-02-10', '(주)대구폴리머', 'scanner', '2026-02-10 10:00:00'),
+(@BO4, @LG_IDX, '10172', '일반용 50L', 120,  24000, '2026-02-10', '(주)대구폴리머', 'scanner', '2026-02-10 10:30:00'),
+(@BO4, @LG_IDX, '10132', '일반용 10L', 150,  75000, '2026-02-12', '(주)대구폴리머', 'scanner', '2026-02-12 09:00:00'),
+(@BO4, @LG_IDX, '60102', '음식물 2L',  200, 200000, '2026-02-12', '(주)대구폴리머', 'scanner', '2026-02-12 09:30:00'),
+(@BO4, @LG_IDX, '10162', '일반용 30L',  50,  15000, '2026-02-15', '(주)영남포장', 'scanner', '2026-02-15 09:00:00');
+
+-- ================================================================
+-- 10. 재고 (bag_inventory) — 현재 재고 현황
+-- ================================================================
+INSERT INTO `bag_inventory` (`bi_lg_idx`, `bi_bag_code`, `bi_bag_name`, `bi_qty`, `bi_updated_at`) VALUES
+(@LG_IDX, '10112', '일반용 3L',       45200, NOW()),
+(@LG_IDX, '10122', '일반용 5L',       38500, NOW()),
+(@LG_IDX, '10132', '일반용 10L',      72300, NOW()),
+(@LG_IDX, '10152', '일반용 20L',     185400, NOW()),
+(@LG_IDX, '10162', '일반용 30L',      21800, NOW()),
+(@LG_IDX, '10172', '일반용 50L',      28600, NOW()),
+(@LG_IDX, '10192', '일반용 75L',       5200, NOW()),
+(@LG_IDX, '10202', '일반용 100L',      2100, NOW()),
+(@LG_IDX, '20172', '공공용 50L',       8400, NOW()),
+(@LG_IDX, '40152', '공동주택용 20L',  32100, NOW()),
+(@LG_IDX, '60102', '음식물 2L',      128700, NOW()),
+(@LG_IDX, '60132', '음식물 10L',      24500, NOW());
+
+-- ================================================================
+-- 11. 주문 접수 (shop_order + shop_order_item)
+-- ================================================================
+SET @DS1 = (SELECT ds_idx FROM designated_shop WHERE ds_lg_idx = @LG_IDX AND ds_shop_no = 'DS-2024-001' LIMIT 1);
+SET @DS2 = (SELECT ds_idx FROM designated_shop WHERE ds_lg_idx = @LG_IDX AND ds_shop_no = 'DS-2024-002' LIMIT 1);
+SET @DS3 = (SELECT ds_idx FROM designated_shop WHERE ds_lg_idx = @LG_IDX AND ds_shop_no = 'DS-2024-003' LIMIT 1);
+SET @DS4 = (SELECT ds_idx FROM designated_shop WHERE ds_lg_idx = @LG_IDX AND ds_shop_no = 'DS-2024-004' LIMIT 1);
+
+INSERT INTO `shop_order` (`so_lg_idx`, `so_ds_idx`, `so_ds_name`, `so_order_date`, `so_delivery_date`, `so_payment_type`, `so_paid`, `so_received`, `so_total_qty`, `so_total_amount`, `so_status`, `so_regdate`) VALUES
+(@LG_IDX, @DS1, 'CU 대명점',           '2026-03-01', '2026-03-05', '후불', 1, 1,  500,  245000, 'normal', '2026-03-01 09:00:00'),
+(@LG_IDX, @DS2, 'GS25 앞산점',          '2026-03-03', '2026-03-07', '후불', 1, 1,  300,  147000, 'normal', '2026-03-03 10:00:00'),
+(@LG_IDX, @DS3, '세븐일레븐 남구청점',  '2026-03-10', '2026-03-14', '선불', 1, 1,  800,  392000, 'normal', '2026-03-10 09:30:00'),
+(@LG_IDX, @DS4, '봉덕슈퍼',             '2026-03-15', '2026-03-18', '후불', 0, 0,  200,   98000, 'normal', '2026-03-15 11:00:00'),
+(@LG_IDX, @DS1, 'CU 대명점',           '2026-03-20', '2026-03-24', '후불', 0, 0,  600,  294000, 'normal', '2026-03-20 09:00:00'),
+(@LG_IDX, @DS2, 'GS25 앞산점',          '2026-02-15', '2026-02-18', '후불', 1, 1,  400,  196000, 'normal', '2026-02-15 10:00:00'),
+(@LG_IDX, @DS3, '세븐일레븐 남구청점',  '2026-02-20', NULL, '선불', 0, 0, 100, 49000, 'cancelled', '2026-02-20 14:00:00');
+
+-- 주문 품목
+SET @SO1 = (SELECT so_idx FROM shop_order WHERE so_lg_idx = @LG_IDX ORDER BY so_idx ASC LIMIT 1);
+INSERT INTO `shop_order_item` (`soi_so_idx`, `soi_bag_code`, `soi_bag_name`, `soi_unit_price`, `soi_qty`, `soi_amount`, `soi_box_count`, `soi_pack_count`, `soi_sheet_count`) VALUES
+(@SO1, '10152', '일반용 20L', 490.00, 300, 147000, 0, 6, 300),
+(@SO1, '10132', '일반용 10L', 250.00, 200,  50000, 0, 4, 200);
+SET @SO2 = @SO1 + 1;
+INSERT INTO `shop_order_item` (`soi_so_idx`, `soi_bag_code`, `soi_bag_name`, `soi_unit_price`, `soi_qty`, `soi_amount`, `soi_box_count`, `soi_pack_count`, `soi_sheet_count`) VALUES
+(@SO2, '10152', '일반용 20L', 490.00, 300, 147000, 0, 6, 300);
+
+-- ================================================================
+-- 12. 판매/반품 (bag_sale) — 2026년 1~3월 판매 데이터
+-- ================================================================
+INSERT INTO `bag_sale` (`bs_lg_idx`, `bs_ds_idx`, `bs_ds_name`, `bs_sale_date`, `bs_bag_code`, `bs_bag_name`, `bs_qty`, `bs_unit_price`, `bs_amount`, `bs_type`, `bs_regdate`) VALUES
+-- 3월
+(@LG_IDX, @DS1, 'CU 대명점',          '2026-03-02', '10152', '일반용 20L',  150, 490, 73500, 'sale', '2026-03-02 10:00:00'),
+(@LG_IDX, @DS1, 'CU 대명점',          '2026-03-02', '10132', '일반용 10L',  100, 250, 25000, 'sale', '2026-03-02 10:05:00'),
+(@LG_IDX, @DS2, 'GS25 앞산점',         '2026-03-05', '10152', '일반용 20L',  200, 490, 98000, 'sale', '2026-03-05 11:00:00'),
+(@LG_IDX, @DS3, '세븐일레븐 남구청점', '2026-03-08', '10172', '일반용 50L',   80, 1130, 90400, 'sale', '2026-03-08 09:30:00'),
+(@LG_IDX, @DS3, '세븐일레븐 남구청점', '2026-03-08', '10152', '일반용 20L',  300, 490, 147000, 'sale', '2026-03-08 09:35:00'),
+(@LG_IDX, @DS4, '봉덕슈퍼',            '2026-03-12', '10132', '일반용 10L',  200, 250, 50000, 'sale', '2026-03-12 10:00:00'),
+(@LG_IDX, @DS4, '봉덕슈퍼',            '2026-03-12', '60102', '음식물 2L',   300, 60,  18000, 'sale', '2026-03-12 10:05:00'),
+(@LG_IDX, @DS1, 'CU 대명점',          '2026-03-18', '10152', '일반용 20L',  250, 490, 122500, 'sale', '2026-03-18 10:00:00'),
+(@LG_IDX, @DS2, 'GS25 앞산점',         '2026-03-22', '10162', '일반용 30L',  100, 710, 71000, 'sale', '2026-03-22 11:30:00'),
+(@LG_IDX, @DS3, '세븐일레븐 남구청점', '2026-03-25', '10152', '일반용 20L',  400, 490, 196000, 'sale', '2026-03-25 09:00:00'),
+-- 2월
+(@LG_IDX, @DS1, 'CU 대명점',          '2026-02-05', '10152', '일반용 20L',  180, 490, 88200, 'sale', '2026-02-05 10:00:00'),
+(@LG_IDX, @DS2, 'GS25 앞산점',         '2026-02-10', '10152', '일반용 20L',  220, 490, 107800, 'sale', '2026-02-10 11:00:00'),
+(@LG_IDX, @DS3, '세븐일레븐 남구청점', '2026-02-15', '10172', '일반용 50L',   60, 1130, 67800, 'sale', '2026-02-15 09:30:00'),
+(@LG_IDX, @DS4, '봉덕슈퍼',            '2026-02-20', '60102', '음식물 2L',   500, 60,  30000, 'sale', '2026-02-20 10:00:00'),
+(@LG_IDX, @DS1, 'CU 대명점',          '2026-02-25', '10132', '일반용 10L',  300, 250, 75000, 'sale', '2026-02-25 10:30:00'),
+-- 1월
+(@LG_IDX, @DS1, 'CU 대명점',          '2026-01-08', '10152', '일반용 20L',  200, 490, 98000, 'sale', '2026-01-08 10:00:00'),
+(@LG_IDX, @DS2, 'GS25 앞산점',         '2026-01-15', '10172', '일반용 50L',   50, 1130, 56500, 'sale', '2026-01-15 11:00:00'),
+(@LG_IDX, @DS3, '세븐일레븐 남구청점', '2026-01-22', '10152', '일반용 20L',  350, 490, 171500, 'sale', '2026-01-22 09:30:00'),
+(@LG_IDX, @DS4, '봉덕슈퍼',            '2026-01-28', '10132', '일반용 10L',  150, 250, 37500, 'sale', '2026-01-28 10:00:00'),
+-- 반품 2건
+(@LG_IDX, @DS2, 'GS25 앞산점',         '2026-03-10', '10152', '일반용 20L',   50, 490, 24500, 'return', '2026-03-10 14:00:00'),
+(@LG_IDX, @DS4, '봉덕슈퍼',            '2026-02-28', '10132', '일반용 10L',   30, 250, 7500,  'return', '2026-02-28 15:00:00');
+
+-- ================================================================
+-- 13. 무료용 불출 (bag_issue)
+-- ================================================================
+INSERT INTO `bag_issue` (`bi2_lg_idx`, `bi2_year`, `bi2_quarter`, `bi2_issue_type`, `bi2_issue_date`, `bi2_dest_type`, `bi2_dest_name`, `bi2_bag_code`, `bi2_bag_name`, `bi2_qty`, `bi2_status`, `bi2_regdate`) VALUES
+(@LG_IDX, 2026, 1, '무료불출', '2026-01-10', '생보자', '김복지',          '10152', '일반용 20L',  30, 'normal', '2026-01-10 09:00:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-01-10', '생보자', '이수급',          '10152', '일반용 20L',  30, 'normal', '2026-01-10 09:05:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-01-10', '시설',   '남구보호센터',    '10172', '일반용 50L', 100, 'normal', '2026-01-10 09:10:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-01-10', '수훈자', '박유공',          '10152', '일반용 20L',  20, 'normal', '2026-01-10 09:15:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-01-10', '시설',   '대명노인복지관',  '10172', '일반용 50L', 200, 'normal', '2026-01-10 09:20:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-02-10', '생보자', '김복지',          '10152', '일반용 20L',  30, 'normal', '2026-02-10 09:00:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-02-10', '생보자', '이수급',          '10152', '일반용 20L',  30, 'normal', '2026-02-10 09:05:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-02-10', '생보자', '최기초',          '10132', '일반용 10L',  30, 'normal', '2026-02-10 09:10:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-02-10', '시설',   '봉덕종합사회복지관','10162','일반용 30L', 150, 'normal', '2026-02-10 09:15:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-03-10', '생보자', '김복지',          '10152', '일반용 20L',  30, 'normal', '2026-03-10 09:00:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-03-10', '생보자', '정보호',          '10152', '일반용 20L',  30, 'normal', '2026-03-10 09:05:00'),
+(@LG_IDX, 2026, 1, '무료불출', '2026-03-10', '시설',   '남구보호센터',    '10172', '일반용 50L', 100, 'normal', '2026-03-10 09:10:00'),
+-- 취소 1건
+(@LG_IDX, 2026, 1, '무료불출', '2026-03-05', '생보자', '이수급',          '10152', '일반용 20L',  30, 'cancelled', '2026-03-05 09:00:00');