신규 기능 E2E 테스트 29개 추가 — 도메인 전체 통과

CT-01 페이지네이션, CT-02 엑셀, CT-03 인쇄, CT-06 대시보드
P2-15 다조건조회, P2-17 지도, P2-18 현황
P5-04 년판매, P5-05 판매소별, P5-06 홈택스, P5-08 반품파기
P5-10 LOT수불, P5-11 기타입출고
사이트 CRUD 레이아웃 검증 6개, 엑셀 다운로드 2개

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

README.md

@@ -1,12 +1,20 @@
-# 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)
-| **[구현 화면 스크린샷](./docs/SCREENSHOTS.md)** | **[Notion 진행상황](https://www.notion.so/31b42b987c3780baba32ded04a1d41bb)** |
+| **[구현 화면 스크린샷](./docs/SCREENSHOTS.md)** | **[Notion 진행상황](https://www.notion.so/31b42b987c3780baba32ded04a1d41bb)** | **[서버/배포 가이드](./docs/server.md)** |
+
+### 운영 환경
+
+| 서비스 | URL |
+|--------|-----|
+| 웹 서비스 | https://trash.wxn.co.kr |
+| Gitea (Git) | https://gitea.wxn.co.kr |
+| GitHub | https://github.com/wixon-associates/jongryangje |
 
 ---
 
@@ -18,77 +26,9 @@
 | 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/`) |
-
----
-
-## 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
-```
+| 프론트엔드 | Tailwind CSS (CDN), Vanilla JS |
 
 ---
 
@@ -96,21 +36,119 @@ vendor/bin/phpunit
 
 ```
 app/
-├── Config/          # Routes, Database, Roles, Filters, Session 등
-├── Controllers/     # Home, Auth, Admin/* (8개 관리자 컨트롤러)
-├── Models/          # 7개 모델 (Member, LocalGovernment, DesignatedShop 등)
-├── Views/           # admin/, auth/, bag/, home/ 템플릿
-├── Filters/         # AdminAuthFilter (관리자 접근 제어)
-├── Helpers/         # admin_helper, pii_encryption_helper
-└── Database/        # Migrations, Seeds
-public/              # 웹 루트
-writable/database/   # SQL 초기화 스크립트
-tests/               # unit/, database/, session/
-assets/              # 기획 문서 (엑셀)
+├── Config/              # Routes, Database, Roles, Filters, Session 등 (45개)
+├── Controllers/         # 28개 컨트롤러
+│   ├── Auth.php         # 로그인/로그아웃/회원가입
+│   ├── 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/시드 스크립트 (21개)
+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 +158,329 @@ 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
-- 관리자 필터에서 `session('admin_lg_idx')` 기반 테넌트 분리
+- `local_government.lg_idx`가 테넌트 루트
+- 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 |
-| `/login`, `/logout` | 로그인·로그아웃 | 공개 |
-| `/register` | 회원가입 (역할 승인 플로우 연동) | 공개 |
-| `/dashboard` | 로그인 후 메인 대시보드 | 인증 |
-| `/dashboard/classic-mock` 등 | UI 시안용 라우트 | 인증 |
-| `/bag/*` | 봉투 관련 페이지 (목업) | 인증 |
-| `/admin` | 관리자 대시보드 | 관리자 (Lv.3+) |
-| `/admin/users` | 회원 관리 (CRUD) | 관리자 |
-| `/admin/access/login-history` | 로그인 이력 조회 | 관리자 |
-| `/admin/access/approvals` | 회원가입 역할 승인 대기 처리 | 관리자 |
-| `/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 |
+| `/bag/basic-info` | 기본정보관리 | 코드/단가/포장단위 조회 + 관리 링크 |
+| `/bag/purchase-inbound` | 발주 입고 관리 | 발주/입고 목록 + 등록 버튼 |
+| `/bag/issue` | 불출 관리 | 불출 목록 + 처리/취소 |
+| `/bag/inventory` | 재고 관리 | 봉투별 현재 재고 조회 |
+| `/bag/sales` | 판매 관리 | 주문/판매/반품 + 등록 |
+| `/bag/sales-stats` | 판매 현황 | 기간별 판매 데이터 |
+| `/bag/flow` | 봉투 수불 관리 | 봉투코드별 입출고 수불 요약 |
+| `/bag/analytics` | 통계 분석 관리 | Phase 6 예정 |
+| `/bag/window` | 창 | Phase 6 예정 |
+| `/bag/help` | 도움말 | 시스템 안내 |
 
-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 |
-|--------|------|
-| `member` | 회원 (mb_id, mb_level, mb_state, PII 암호화) |
-| `member_log` | 로그인/로그아웃 감사 로그 (IP, User-Agent) |
-| `member_approval_request` | 회원가입 승인 요청 (pending/approved/rejected) |
-| `local_government` | 지자체 (테넌트 루트) |
-| `designated_shop` | 지정판매소 (지자체별 관리) |
-| `menu_type` | 메뉴 유형 (admin, site) |
-| `menu` | 메뉴 항목 (트리 구조, 역할별 노출) |
+| 모델 | 테이블 | 용도 |
+|------|--------|------|
+| MemberModel | member | 회원 계정 |
+| MemberLogModel | member_log | 로그인 이력 |
+| MemberApprovalRequestModel | member_approval_request | 승인 요청 |
+| LocalGovernmentModel | local_government | 지자체 |
+| DesignatedShopModel | designated_shop | 지정판매소 |
+| MenuModel | menu | 메뉴 항목 |
+| 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 |
-| B | 특별시/광역시/시/군코드 | O | 봉투명 |
-| C | 구코드 | P | 작업권한 |
-| D | 동코드 | Q | 예산과목 |
-| E | 봉투구분 (일반/공공/무료/공동주택/재사용/음식물) | R | 은행목록 |
-| F | 봉투재질 (고밀도/PP마대/스티커/용기) | S | 소속 |
-| G | 용량별 (2L~120L, 1000원~10000원) | T | 직위 |
-| H | 무상지급 대상 | U | 배달 |
-| I | 판매형태 (무상/일반/관내/교환) | V | 구역 |
-| J | 반품형태 | W | 봉투명(약어) |
-| K | 반품사유 | X | 봉투구분(대분) |
-| L | 지정판매소 변경사유 | Y | 분기 |
-| M | 수불구분 | | |
+| A | 도/특별시/광역시 구분 | K | 반품사유 |
+| B | 특별시/광역시/시/군코드 | L | 지정판매소 변경사유 |
+| C | 구코드 | M | 수불구분 |
+| D | 동코드 | N | 동판종류 |
+| E | 봉투구분 | O | 봉투명 (상세 봉투코드) |
+| F | 봉투재질 | P | 작업권한 |
+| G | 용량별 | Q | 예산과목 |
+| H | 무상지급 대상 | R | 은행목록 |
+| I | 판매형태 | S | 소속 |
+| J | 반품형태 | T | 직위 |
 
 ---
 
-## 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 |
-|----|---------|------|------|------|
-| 1 | 공통 | 로깅 (로그인/로그아웃 이력) | **완료** | `member_log` 테이블, IP/UA 기록 |
-| 2 | 공통 | 개인정보 비식별화 | **완료** | `pii_encryption_helper` (ENC: prefix, AES 암호화) |
-| 3 | 공통 | 로그인 | **부분** | 로그인/세션/역할별 리다이렉트 완료. 2차 인증 미구현, 5회 실패 lock 미구현 |
-| 4 | 관리자단 | 사용자 권한 관리 | **완료** | 4단계 RBAC, Config 기반 |
-| 5 | 관리자단 | 사용자 관리 | **완료** | Full CRUD + soft delete + PII 암복호화 |
-| 6 | 관리자단 | 사용자 로그인 이력 확인 | **완료** | 기간 지정 조회 구현 |
-| 7 | 관리자단 | 사용자 권한 승인 | **완료** | 승인/거절 + 사유 입력 + 트랜잭션 처리 |
-| 8 | 관리자단 | 메뉴 관리 | **완료** | 트리 구조 CRUD, 지자체별 메뉴 복사 |
-| 9 | 관리자단 | 메뉴 별 권한 설정 | **완료** | `mm_level` 필드로 역할별 노출 제어 |
-| 25 | 기본정보관리 | 지정판매소 관리 (리스트/상세) | **완료** | 지자체별 필터링, 판매소 정보 표시 |
-| 26 | 기본정보관리 | 지정판매소 등록/수정/삭제 | **완료** | Full CRUD, 판매소번호 자동생성 |
-| 29 | 기본정보관리 | PASSWORD 변경 | **미구현** | |
-
-#### 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
-```
+- 지정판매소 다조건 조회 + 엑셀 + 인쇄 + 바코드 출력
+- 지정판매소 지도 표시 / 현황 (신규/취소)
+- 카카오 주소 검색 API 연동
+- 년 판매 현황 (월별/분기별)
+- 지정판매소별 판매현황
+- 홈택스 세금계산서 엑셀 생성
+- 반품/파기 현황, LOT 수불 조회
+- 바코드 스캐너 연동 (Electron + serialport)
+- 실사 선별/등록/조회
+- 페이지네이션/엑셀/인쇄 공통 컴포넌트
+- CRUD 로깅 (전체 데이터 변경 이력)
+- 2차 인증 적용
+- 대시보드 실 데이터 연동
+- 모바일앱 (15개 기능)
 
 ---
 
-## 개발 진행 요약
+## SQL 스크립트 목록 (writable/database/)
 
-| 구분 | 항목 수 | 완료 | 부분완료 | 미구현 |
-|------|---------|------|---------|--------|
-| 공통 | 3 | 2 | 1 | 0 |
-| 관리자단 | 6 | 6 | 0 | 0 |
-| 기본정보관리 | 20 | 2 | 0 | 18 |
-| 발주 입고 관리 | 9 | 0 | 0 | 9 |
-| 불출 관리 | 3 | 0 | 0 | 3 |
-| 재고/실사 관리 | 3 | 0 | 0 | 3 |
-| 주문/판매 관리 | 7 | 0 | 0 | 7 |
-| 판매 현황 | 6 | 0 | 0 | 6 |
-| 봉투 수불 관리 | 5 | 0 | 0 | 5 |
-| 봉투 스캔 | 1 | 0 | 0 | 1 |
-| **웹 합계** | **63** | **10** | **1** | **52** |
-| 모바일앱 | 15 | 0 | 0 | 15 |
-| **전체 합계** | **78** | **10** | **1** | **67** |
-
-> **현재 진척율: 약 13% (웹 기준 약 16%)**
-
----
-
-## 향후 개발 로드맵
-
-### Phase 2 — 기본정보관리 완성
-
-- [ ] 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
+| 파일 | 용도 |
+|------|------|
+| `init_jongryangje_dev.sql` | DB/사용자 생성 |
+| `login_tables.sql` | member, member_log, local_government, designated_shop |
+| `member_approval_request_add.sql` | 승인 요청 테이블 |
+| `member_login_lock_add.sql` | 로그인 실패 잠금 컬럼 |
+| `menu_tables.sql` | menu_type, menu + admin/site 시드 |
+| `menu_type_add_site.sql` | 사이트 메뉴 타입 추가 |
+| `menu_add_lg_idx.sql` | 메뉴에 지자체 컬럼 추가 |
+| `menu_site_seed_from_csv.sql` | 사이트 네비게이션 시드 |
+| `local_government_init_daegu.sql` | 대구 8개 구군 지자체 |
+| `code_master_init_daegu.sql` | 기본코드 20종 + 세부코드 |
+| `bag_price_tables.sql` | bag_price, bag_price_history |
+| `packaging_unit_tables.sql` | packaging_unit, packaging_unit_history |
+| `sales_agency_tables.sql` | sales_agency |
+| `manager_tables.sql` | manager |
+| `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 |
+| `seed_test_accounts.sql` | 테스터 계정 4개 |
+| `seed_realistic_data.sql` | 실제형 시범 데이터 (대구 남구청 기준) |
+| `fix_double_encoding.sql` | UTF-8 이중인코딩 수정 |

app/Config/Auth.php

@@ -0,0 +1,52 @@
+<?php
+
+namespace Config;
+
+use CodeIgniter\Config\BaseConfig;
+
+/**
+ * 로그인·2차 인증(TOTP) 관련 설정
+ *
+ * .env 예:
+ *   auth.requireTotp = true
+ *   auth.totpIssuer = "쓰레기봉투 물류시스템"
+ */
+class Auth extends BaseConfig
+{
+    /** 운영·스테이징 true 권장. 로컬 개발 시 false 로 1단계만 로그인 가능 */
+    public bool $requireTotp = true;
+
+    /** 인증 앱에 표시되는 발급자(issuer) */
+    public string $totpIssuer = '쓰레기봉투 물류시스템';
+
+    /** TOTP 연속 실패 시 세션 종료 전 허용 횟수 */
+    public int $totpMaxAttempts = 5;
+
+    /** 비밀번호 통과 후 2단계 완료까지 허용 시간(초) */
+    public int $pending2faTtlSeconds = 600;
+
+    public function __construct()
+    {
+        parent::__construct();
+
+        $require = env('auth.requireTotp');
+        if ($require !== null && $require !== '') {
+            $this->requireTotp = filter_var($require, FILTER_VALIDATE_BOOLEAN);
+        }
+
+        $issuer = env('auth.totpIssuer');
+        if (is_string($issuer) && $issuer !== '') {
+            $this->totpIssuer = $issuer;
+        }
+
+        $max = env('auth.totpMaxAttempts');
+        if ($max !== null && $max !== '' && is_numeric($max)) {
+            $this->totpMaxAttempts = max(1, (int) $max);
+        }
+
+        $ttl = env('auth.pending2faTtlSeconds');
+        if ($ttl !== null && $ttl !== '' && is_numeric($ttl)) {
+            $this->pending2faTtlSeconds = max(60, (int) $ttl);
+        }
+    }
+}

app/Config/Pager.php

@@ -21,8 +21,8 @@ class Pager extends BaseConfig
      * @var array<string, string>
      */
     public array $templates = [
-        'default_full'   => 'CodeIgniter\Pager\Views\default_full',
-        'default_simple' => 'CodeIgniter\Pager\Views\default_simple',
+        'default_full'   => 'App\Views\components\pager',
+        'default_simple' => 'App\Views\components\pager',
         'default_head'   => 'CodeIgniter\Pager\Views\default_head',
     ];
 

app/Config/Roles.php

@@ -15,6 +15,8 @@ class Roles extends BaseConfig
      * mb_level 상수 (member.mb_level)
      */
     public const LEVEL_SUPER_ADMIN   = 4;
+    /** 본부 관리자 — 현재는 super admin과 동일한 관리자 권한(지자체 선택 후 작업). 추후 super 전용 기능 분리 시 여기만 조정 */
+    public const LEVEL_HEADQUARTERS_ADMIN = 5;
     public const LEVEL_LOCAL_ADMIN   = 3;  // 지자체관리자
     public const LEVEL_SHOP          = 2;  // 지정판매소
     public const LEVEL_CITIZEN       = 1;  // 일반 사용자(시민)
@@ -29,8 +31,27 @@ class Roles extends BaseConfig
         self::LEVEL_SHOP        => '지정판매소',
         self::LEVEL_LOCAL_ADMIN => '지자체관리자',
         self::LEVEL_SUPER_ADMIN => 'super admin',
+        self::LEVEL_HEADQUARTERS_ADMIN => '본부 관리자',
     ];
 
+    /**
+     * super admin(4) 또는 본부 관리자(5) — 동일 관리자 UX(지자체 선택 등)에 사용
+     */
+    public static function isSuperAdminEquivalent(int $level): bool
+    {
+        return $level === self::LEVEL_SUPER_ADMIN || $level === self::LEVEL_HEADQUARTERS_ADMIN;
+    }
+
+    /**
+     * TOTP 2차 인증 적용 대상 (지자체·super·본부 관리자)
+     */
+    public static function requiresTotp(int $level): bool
+    {
+        return $level === self::LEVEL_LOCAL_ADMIN
+            || $level === self::LEVEL_SUPER_ADMIN
+            || $level === self::LEVEL_HEADQUARTERS_ADMIN;
+    }
+
     /**
      * 자체 회원가입 시 기본 역할 (mb_level)
      */

app/Config/Routes.php

@@ -11,12 +11,44 @@ $routes->get('dashboard/classic-mock', 'Home::dashboardClassicMock');
 $routes->get('dashboard/modern', 'Home::dashboardModern');
 $routes->get('dashboard/dense', 'Home::dashboardDense');
 $routes->get('dashboard/charts', 'Home::dashboardCharts');
+$routes->get('dashboard/blend', 'Home::dashboardBlend');
 $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');
+
+// 사이트 메뉴 CRUD (사이트 레이아웃)
+$routes->get('bag/inventory/adjust', 'Bag::inventoryAdjust');
+$routes->post('bag/inventory/adjust', 'Bag::inventoryAdjustStore');
+$routes->get('bag/issue/create', 'Bag::issueCreate');
+$routes->post('bag/issue/store', 'Bag::issueStore');
+$routes->post('bag/issue/cancel/(:num)', 'Bag::issueCancel/$1');
+$routes->get('bag/order/create', 'Bag::orderCreate');
+$routes->post('bag/order/store', 'Bag::orderStore');
+$routes->get('bag/receiving/create', 'Bag::receivingCreate');
+$routes->post('bag/receiving/store', 'Bag::receivingStore');
+$routes->get('bag/sale/create', 'Bag::saleCreate');
+$routes->post('bag/sale/store', 'Bag::saleStore');
+$routes->get('bag/shop-order/create', 'Bag::shopOrderCreate');
+$routes->post('bag/shop-order/store', 'Bag::shopOrderStore');
+
 // Auth
 $routes->get('login', 'Auth::showLoginForm');
 $routes->post('login', 'Auth::login');
+$routes->get('login/two-factor', 'Auth::showTwoFactor');
+$routes->post('login/two-factor', 'Auth::verifyTwoFactor');
+$routes->get('login/totp-setup', 'Auth::showTotpSetup');
+$routes->post('login/totp-setup', 'Auth::completeTotpSetup');
 $routes->get('logout', 'Auth::logout');
 $routes->get('register', 'Auth::showRegisterForm');
 $routes->post('register', 'Auth::register');
@@ -48,6 +80,13 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($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 +113,42 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($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/export', 'Admin\BagOrder::export');
+    $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/export', 'Admin\BagInventory::export');
+    $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/export', 'Admin\BagSale::export');
+    $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 +158,19 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($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');
+    $routes->get('reports/yearly-sales', 'Admin\SalesReport::yearlySales');
+    $routes->get('reports/shop-sales', 'Admin\SalesReport::shopSales');
+    $routes->get('reports/hometax-export', 'Admin\SalesReport::hometaxExport');
+    $routes->get('reports/returns', 'Admin\SalesReport::returns');
+    $routes->get('reports/lot-flow', 'Admin\SalesReport::lotFlow');
+    $routes->get('reports/misc-flow', 'Admin\SalesReport::miscFlow');
+    $routes->post('reports/misc-flow', 'Admin\SalesReport::miscFlowStore');
+
     // 판매 대행소 관리 (P2-07/08)
     $routes->get('sales-agencies', 'Admin\SalesAgency::index');
     $routes->get('sales-agencies/create', 'Admin\SalesAgency::create');
@@ -115,6 +203,9 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($routes): vo
     $routes->post('free-recipients/update/(:num)', 'Admin\FreeRecipient::update/$1');
     $routes->post('free-recipients/delete/(:num)', 'Admin\FreeRecipient::delete/$1');
 
+    $routes->get('designated-shops/export', 'Admin\DesignatedShop::export');
+    $routes->get('designated-shops/map', 'Admin\DesignatedShop::map');
+    $routes->get('designated-shops/status', 'Admin\DesignatedShop::status');
     $routes->get('designated-shops', 'Admin\DesignatedShop::index');
     $routes->get('designated-shops/create', 'Admin\DesignatedShop::create');
     $routes->post('designated-shops/store', 'Admin\DesignatedShop::store');

app/Controllers/Admin/Access.php

@@ -31,8 +31,7 @@ class Access extends BaseController
     {
         $start = $this->request->getGet('start');
         $end   = $this->request->getGet('end');
-        $builder = $this->memberLogModel->builder();
-        $builder->select('member_log.*');
+        $builder = $this->memberLogModel;
         $builder->orderBy('mll_regdate', 'DESC');
         if ($start !== null && $start !== '') {
             $builder->where('mll_regdate >=', $start . ' 00:00:00');
@@ -40,10 +39,11 @@ class Access extends BaseController
         if ($end !== null && $end !== '') {
             $builder->where('mll_regdate <=', $end . ' 23:59:59');
         }
-        $list = $builder->get()->getResult();
+        $list = $builder->paginate(20);
+        $pager = $this->memberLogModel->pager;
         return view('admin/layout', [
             'title'   => '로그인 이력',
-            'content' => view('admin/access/login_history', ['list' => $list, 'start' => $start, 'end' => $end]),
+            'content' => view('admin/access/login_history', ['list' => $list, 'start' => $start, 'end' => $end, 'pager' => $pager]),
         ]);
     }
 
@@ -59,15 +59,14 @@ class Access extends BaseController
             $status = MemberApprovalRequestModel::STATUS_PENDING;
         }
 
-        $builder = $this->approvalModel->builder();
-        $builder->select(
-            'member_approval_request.*, member.mb_id, member.mb_name, member.mb_lg_idx, local_government.lg_name'
-        );
-        $builder->join('member', 'member.mb_idx = member_approval_request.mb_idx', 'left');
-        $builder->join('local_government', 'local_government.lg_idx = member.mb_lg_idx', 'left');
-        $builder->where('member_approval_request.mar_status', $status);
-        $builder->orderBy('member_approval_request.mar_requested_at', 'DESC');
-        $list = $builder->get()->getResult();
+        $list = $this->approvalModel
+            ->select('member_approval_request.*, member.mb_id, member.mb_name, member.mb_lg_idx, local_government.lg_name')
+            ->join('member', 'member.mb_idx = member_approval_request.mb_idx', 'left')
+            ->join('local_government', 'local_government.lg_idx = member.mb_lg_idx', 'left')
+            ->where('member_approval_request.mar_status', $status)
+            ->orderBy('member_approval_request.mar_requested_at', 'DESC')
+            ->paginate(20);
+        $pager = $this->approvalModel->pager;
 
         return view('admin/layout', [
             'title'   => '승인 대기',
@@ -75,6 +74,7 @@ class Access extends BaseController
                 'list'   => $list,
                 'status' => $status,
                 'roles'  => $this->roles,
+                'pager'  => $pager,
             ]),
         ]);
     }
@@ -90,8 +90,8 @@ class Access extends BaseController
         }
 
         $requestedLevel = (int) $requestRow->mar_requested_level;
-        if ($requestedLevel === Roles::LEVEL_SUPER_ADMIN) {
-            return redirect()->to(site_url('admin/access/approvals'))->with('error', 'super admin 역할 요청은 승인할 수 없습니다.');
+        if ($requestedLevel === Roles::LEVEL_SUPER_ADMIN || $requestedLevel === Roles::LEVEL_HEADQUARTERS_ADMIN) {
+            return redirect()->to(site_url('admin/access/approvals'))->with('error', '상위 관리자 역할 요청은 승인할 수 없습니다.');
         }
 
         $db = db_connect();

app/Controllers/Admin/BagInventory.php

@@ -0,0 +1,53 @@
+<?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.');
+
+        $invModel = model(BagInventoryModel::class);
+        $list = $invModel->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->paginate(20);
+        $pager = $invModel->pager;
+
+        return view('admin/layout', [
+            'title'   => '재고 현황',
+            'content' => view('admin/bag_inventory/index', ['list' => $list, 'pager' => $pager]),
+        ]);
+    }
+
+    public function export()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) {
+            return redirect()->to(site_url('admin/bag-inventory'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $list = model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->findAll();
+
+        $rows = [];
+        foreach ($list as $row) {
+            $rows[] = [
+                $row->bi_idx,
+                $row->bi_bag_code,
+                $row->bi_bag_name,
+                (int) $row->bi_qty,
+                $row->bi_updated_at,
+            ];
+        }
+
+        export_csv(
+            '재고현황_' . date('Ymd') . '.csv',
+            ['번호', '봉투코드', '봉투명', '현재재고(낱장)', '최종갱신'],
+            $rows
+        );
+    }
+}

app/Controllers/Admin/BagIssue.php

@@ -0,0 +1,133 @@
+<?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')->paginate(20);
+        $pager = $this->issueModel->pager;
+
+        return view('admin/layout', [
+            'title'   => '무료용 불출 관리',
+            'content' => view('admin/bag_issue/index', compact('list', 'startDate', 'endDate', 'pager')),
+        ]);
+    }
+
+    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();
+
+        $issueData = [
+            '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'),
+        ];
+        $this->issueModel->insert($issueData);
+        $bi2Idx = (int) $this->issueModel->getInsertID();
+
+        // CT-05: 감사 로그
+        helper('audit');
+        audit_log('create', 'bag_issue', $bi2Idx, null, array_merge($issueData, ['bi2_idx' => $bi2Idx]));
+
+        // 재고 감산
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, -$qty);
+
+        $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();
+
+        $before = (array) $item;
+        $this->issueModel->update($id, ['bi2_status' => 'cancelled']);
+        // CT-05: 감사 로그
+        helper('audit');
+        audit_log('update', 'bag_issue', $id, $before, ['bi2_status' => 'cancelled']);
+        // 재고 복원
+        model(BagInventoryModel::class)->adjustQty((int) $item->bi2_lg_idx, $item->bi2_bag_code, $item->bi2_bag_name, (int) $item->bi2_qty);
+
+        $db->transComplete();
+
+        return redirect()->to(site_url('admin/bag-issues'))->with('success', '불출이 취소되었습니다.');
+    }
+}

app/Controllers/Admin/BagOrder.php

@@ -0,0 +1,278 @@
+<?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')->paginate(20);
+        $pager = $this->orderModel->pager;
+
+        // 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', 'pager')),
+        ]);
+    }
+
+    public function export()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) {
+            return redirect()->to(site_url('admin/bag-orders'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $builder = $this->orderModel->where('bo_lg_idx', $lgIdx);
+        $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();
+
+        $rows = [];
+        $statusMap = ['normal' => '정상', 'cancelled' => '취소', 'deleted' => '삭제'];
+        foreach ($list as $row) {
+            $items = $this->itemModel->where('boi_bo_idx', $row->bo_idx)->findAll();
+            $totalQty = 0;
+            $totalAmt = 0;
+            foreach ($items as $it) {
+                $totalQty += (int) $it->boi_qty_sheet;
+                $totalAmt += (float) $it->boi_amount;
+            }
+            $rows[] = [
+                $row->bo_idx,
+                $row->bo_lot_no,
+                $row->bo_order_date,
+                count($items),
+                $totalQty,
+                $totalAmt,
+                $statusMap[$row->bo_status] ?? $row->bo_status,
+            ];
+        }
+
+        export_csv(
+            '발주현황_' . date('Ymd') . '.csv',
+            ['번호', 'LOT번호', '발주일', '품목수', '총수량', '총금액', '상태'],
+            $rows
+        );
+    }
+
+    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();
+
+        // CT-05: 감사 로그
+        helper('audit');
+        audit_log('create', 'bag_order', $boIdx, null, array_merge($orderData, ['bo_idx' => $boIdx]));
+
+        // 품목 저장
+        $bagCodes = $this->request->getPost('item_bag_code') ?? [];
+        $qtyBoxes = $this->request->getPost('item_qty_box') ?? [];
+        foreach ($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.');
+        }
+
+        $before = (array) $order;
+        $this->orderModel->update($id, ['bo_status' => 'cancelled', 'bo_moddate' => date('Y-m-d H:i:s')]);
+        helper('audit');
+        audit_log('update', 'bag_order', $id, $before, ['bo_status' => 'cancelled']);
+        return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 취소되었습니다.');
+    }
+
+    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.');
+        }
+
+        $before = (array) $order;
+        $this->orderModel->update($id, ['bo_status' => 'deleted', 'bo_moddate' => date('Y-m-d H:i:s')]);
+        helper('audit');
+        audit_log('delete', 'bag_order', $id, $before, ['bo_status' => 'deleted']);
+        return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 삭제 처리되었습니다.');
+    }
+}

app/Controllers/Admin/BagPrice.php

@@ -42,7 +42,8 @@ class BagPrice extends BaseController
             ->groupEnd();
         }
 
-        $list = $builder->orderBy('bp_bag_code', 'ASC')->orderBy('bp_start_date', 'DESC')->findAll();
+        $list = $builder->orderBy('bp_bag_code', 'ASC')->orderBy('bp_start_date', 'DESC')->paginate(20);
+        $pager = $this->priceModel->pager;
 
         return view('admin/layout', [
             'title'   => '봉투 단가 관리',
@@ -50,6 +51,7 @@ class BagPrice extends BaseController
                 'list'      => $list,
                 'startDate' => $startDate,
                 'endDate'   => $endDate,
+                'pager'     => $pager,
             ]),
         ]);
     }

app/Controllers/Admin/BagReceiving.php

@@ -0,0 +1,110 @@
+<?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')->paginate(20);
+        $pager = $this->recvModel->pager;
+
+        return view('admin/layout', [
+            'title'   => '입고 현황',
+            'content' => view('admin/bag_receiving/index', compact('list', 'startDate', 'endDate', 'pager')),
+        ]);
+    }
+
+    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 +1,162 @@
+<?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')->paginate(20);
+        $pager = $this->saleModel->pager;
+
+        return view('admin/layout', [
+            'title'   => '판매/반품 관리',
+            'content' => view('admin/bag_sale/index', compact('list', 'startDate', 'endDate', 'type', 'pager')),
+        ]);
+    }
+
+    public function export()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) {
+            return redirect()->to(site_url('admin/bag-sales'))->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();
+
+        $typeMap = ['sale' => '판매', 'return' => '반품', 'cancel' => '취소'];
+        $rows = [];
+        foreach ($list as $row) {
+            $rows[] = [
+                $row->bs_idx,
+                $row->bs_ds_name,
+                $row->bs_sale_date,
+                $row->bs_bag_code,
+                $row->bs_bag_name,
+                (int) $row->bs_qty,
+                (int) $row->bs_unit_price,
+                (int) $row->bs_amount,
+                $typeMap[$row->bs_type] ?? $row->bs_type,
+            ];
+        }
+
+        export_csv(
+            '판매반품_' . date('Ymd') . '.csv',
+            ['번호', '판매소', '판매일', '봉투코드', '봉투명', '수량', '단가', '금액', '구분'],
+            $rows
+        );
+    }
+
+    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();
+
+        $saleData = [
+            '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'),
+        ];
+        $this->saleModel->insert($saleData);
+        $bsIdx = (int) $this->saleModel->getInsertID();
+
+        // CT-05: 감사 로그
+        helper('audit');
+        audit_log('create', 'bag_sale', $bsIdx, null, array_merge($saleData, ['bs_idx' => $bsIdx]));
+
+        // 재고 감산(판매) / 가산(반품)
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $detail ? $detail->cd_name : '', -$actualQty);
+
+        $db->transComplete();
+
+        $msg = ($type === 'sale') ? '판매 처리되었습니다.' : '반품 처리되었습니다.';
+        return redirect()->to(site_url('admin/bag-sales'))->with('success', $msg);
+    }
+}

app/Controllers/Admin/CodeDetail.php

@@ -24,13 +24,15 @@ class CodeDetail extends BaseController
             return redirect()->to(site_url('admin/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
         }
 
-        $list = $this->detailModel->getByKind($ckIdx);
+        $list = $this->detailModel->where('cd_ck_idx', $ckIdx)->orderBy('cd_sort', 'ASC')->paginate(20);
+        $pager = $this->detailModel->pager;
 
         return view('admin/layout', [
             'title'   => '세부코드 관리 — ' . $kind->ck_name . ' (' . $kind->ck_code . ')',
             'content' => view('admin/code_detail/index', [
-                'kind' => $kind,
-                'list' => $list,
+                'kind'  => $kind,
+                'list'  => $list,
+                'pager' => $pager,
             ]),
         ]);
     }

app/Controllers/Admin/CodeKind.php

@@ -18,7 +18,8 @@ class CodeKind extends BaseController
 
     public function index()
     {
-        $list = $this->kindModel->orderBy('ck_code', 'ASC')->findAll();
+        $list = $this->kindModel->orderBy('ck_code', 'ASC')->paginate(20);
+        $pager = $this->kindModel->pager;
 
         // 세부코드 수 매핑
         $detailModel = model(CodeDetailModel::class);
@@ -32,6 +33,7 @@ class CodeKind extends BaseController
             'content' => view('admin/code_kind/index', [
                 'list'     => $list,
                 'countMap' => $countMap,
+                'pager'    => $pager,
             ]),
         ]);
     }

app/Controllers/Admin/Company.php

@@ -22,11 +22,12 @@ class Company extends BaseController
             return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
         }
 
-        $list = $this->model->where('cp_lg_idx', $lgIdx)->orderBy('cp_idx', 'DESC')->findAll();
+        $list = $this->model->where('cp_lg_idx', $lgIdx)->orderBy('cp_idx', 'DESC')->paginate(20);
+        $pager = $this->model->pager;
 
         return view('admin/layout', [
             'title'   => '업체 관리',
-            'content' => view('admin/company/index', ['list' => $list]),
+            'content' => view('admin/company/index', ['list' => $list, 'pager' => $pager]),
         ]);
     }
 

app/Controllers/Admin/Dashboard.php

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

app/Controllers/Admin/DesignatedShop.php

@@ -22,7 +22,7 @@ class DesignatedShop extends BaseController
 
     private function isSuperAdmin(): bool
     {
-        return (int) session()->get('mb_level') === Roles::LEVEL_SUPER_ADMIN;
+        return Roles::isSuperAdminEquivalent((int) session()->get('mb_level'));
     }
 
     private function isLocalAdmin(): bool
@@ -43,10 +43,25 @@ class DesignatedShop extends BaseController
                 ->with('error', '작업할 지자체가 선택되지 않았습니다. 지자체를 선택해 주세요.');
         }
 
-        $list = $this->shopModel
-            ->where('ds_lg_idx', $lgIdx)
-            ->orderBy('ds_idx', 'DESC')
-            ->findAll();
+        $builder = $this->shopModel->where('ds_lg_idx', $lgIdx);
+
+        // 다조건 검색 (P2-15)
+        $dsName      = $this->request->getGet('ds_name');
+        $dsGugunCode = $this->request->getGet('ds_gugun_code');
+        $dsState     = $this->request->getGet('ds_state');
+
+        if ($dsName !== null && $dsName !== '') {
+            $builder->like('ds_name', $dsName);
+        }
+        if ($dsGugunCode !== null && $dsGugunCode !== '') {
+            $builder->where('ds_gugun_code', $dsGugunCode);
+        }
+        if ($dsState !== null && $dsState !== '') {
+            $builder->where('ds_state', (int) $dsState);
+        }
+
+        $list = $builder->orderBy('ds_idx', 'DESC')->paginate(20);
+        $pager = $this->shopModel->pager;
 
         // 지자체 이름 매핑용
         $lgMap = [];
@@ -54,15 +69,58 @@ class DesignatedShop extends BaseController
             $lgMap[$lg->lg_idx] = $lg->lg_name;
         }
 
+        // 구군코드 목록 (검색 필터용)
+        $db = \Config\Database::connect();
+        $gugunCodes = $db->query("SELECT DISTINCT ds_gugun_code FROM designated_shop WHERE ds_lg_idx = ? AND ds_gugun_code != '' ORDER BY ds_gugun_code", [$lgIdx])->getResult();
+
         return view('admin/layout', [
             'title'   => '지정판매소 관리',
             'content' => view('admin/designated_shop/index', [
-                'list'  => $list,
-                'lgMap' => $lgMap,
+                'list'        => $list,
+                'lgMap'       => $lgMap,
+                'pager'       => $pager,
+                'dsName'      => $dsName ?? '',
+                'dsGugunCode' => $dsGugunCode ?? '',
+                'dsState'     => $dsState ?? '',
+                'gugunCodes'  => $gugunCodes,
             ]),
         ]);
     }
 
+    public function export()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) {
+            return redirect()->to(site_url('admin/designated-shops'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $list = $this->shopModel->where('ds_lg_idx', $lgIdx)->orderBy('ds_idx', 'DESC')->findAll();
+
+        $rows = [];
+        foreach ($list as $row) {
+            $stateMap = [1 => '정상', 2 => '폐업', 3 => '직권해지'];
+            $rows[] = [
+                $row->ds_idx,
+                $row->ds_shop_no,
+                $row->ds_name,
+                $row->ds_rep_name,
+                $row->ds_biz_no,
+                $row->ds_va_number,
+                $row->ds_tel ?? '',
+                $row->ds_addr ?? '',
+                $stateMap[(int) $row->ds_state] ?? '',
+                $row->ds_regdate ?? '',
+            ];
+        }
+
+        export_csv(
+            '지정판매소_' . date('Ymd') . '.csv',
+            ['번호', '판매소번호', '상호명', '대표자', '사업자번호', '가상계좌', '전화번호', '주소', '상태', '등록일'],
+            $rows
+        );
+    }
+
     /**
      * 지정판매소 등록 폼 (효과 지자체 기준)
      */
@@ -281,6 +339,78 @@ class DesignatedShop extends BaseController
             ->with('success', '지정판매소가 삭제되었습니다.');
     }
 
+    /**
+     * P2-17: 지정판매소 지도 표시
+     */
+    public function map()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if ($lgIdx === null || $lgIdx <= 0) {
+            return redirect()->to(site_url('admin'))
+                ->with('error', '작업할 지자체가 선택되지 않았습니다.');
+        }
+
+        $shops = $this->shopModel
+            ->where('ds_lg_idx', $lgIdx)
+            ->where('ds_state', 1)
+            ->findAll();
+
+        return view('admin/layout', [
+            'title'   => '지정판매소 지도',
+            'content' => view('admin/designated_shop/map', [
+                'shops' => $shops,
+            ]),
+        ]);
+    }
+
+    /**
+     * P2-18: 지정판매소 현황 (연도별 신규/취소)
+     */
+    public function status()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if ($lgIdx === null || $lgIdx <= 0) {
+            return redirect()->to(site_url('admin'))
+                ->with('error', '작업할 지자체가 선택되지 않았습니다.');
+        }
+
+        $db = \Config\Database::connect();
+
+        // 연도별 신규등록 건수 (ds_designated_at 기준)
+        $newByYear = $db->query("
+            SELECT YEAR(ds_designated_at) as yr, COUNT(*) as cnt
+            FROM designated_shop
+            WHERE ds_lg_idx = ? AND ds_designated_at IS NOT NULL
+            GROUP BY YEAR(ds_designated_at)
+            ORDER BY yr DESC
+        ", [$lgIdx])->getResult();
+
+        // 연도별 취소/비활성 건수 (ds_state != 1, ds_regdate 기준)
+        $cancelByYear = $db->query("
+            SELECT YEAR(ds_regdate) as yr, COUNT(*) as cnt
+            FROM designated_shop
+            WHERE ds_lg_idx = ? AND ds_state != 1
+            GROUP BY YEAR(ds_regdate)
+            ORDER BY yr DESC
+        ", [$lgIdx])->getResult();
+
+        // 전체 현황 합계
+        $totalActive   = $this->shopModel->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->countAllResults(false);
+        $totalInactive = $this->shopModel->where('ds_lg_idx', $lgIdx)->where('ds_state !=', 1)->countAllResults(false);
+
+        return view('admin/layout', [
+            'title'   => '지정판매소 현황',
+            'content' => view('admin/designated_shop/status', [
+                'newByYear'     => $newByYear,
+                'cancelByYear'  => $cancelByYear,
+                'totalActive'   => $totalActive,
+                'totalInactive' => $totalInactive,
+            ]),
+        ]);
+    }
+
     /**
      * 지자체별 다음 판매소번호 생성 (lg_code + 3자리 일련번호)
      * 문서: docs/기본 개발계획/22-판매소번호_일련번호_결정.md §3

app/Controllers/Admin/FreeRecipient.php

@@ -30,11 +30,12 @@ class FreeRecipient extends BaseController
             return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
         }
 
-        $list = $this->model->where('fr_lg_idx', $lgIdx)->orderBy('fr_idx', 'DESC')->findAll();
+        $list = $this->model->where('fr_lg_idx', $lgIdx)->orderBy('fr_idx', 'DESC')->paginate(20);
+        $pager = $this->model->pager;
 
         return view('admin/layout', [
             'title'   => '무료용 대상자 관리',
-            'content' => view('admin/free_recipient/index', ['list' => $list]),
+            'content' => view('admin/free_recipient/index', ['list' => $list, 'pager' => $pager]),
         ]);
     }
 

app/Controllers/Admin/LocalGovernment.php

@@ -19,7 +19,7 @@ class LocalGovernment extends BaseController
 
     private function isSuperAdmin(): bool
     {
-        return (int) session()->get('mb_level') === Roles::LEVEL_SUPER_ADMIN;
+        return Roles::isSuperAdminEquivalent((int) session()->get('mb_level'));
     }
 
     /**
@@ -29,14 +29,15 @@ class LocalGovernment extends BaseController
     {
         if (! $this->isSuperAdmin()) {
             return redirect()->to(site_url('admin'))
-                ->with('error', '지자체 관리는 super admin만 접근할 수 있습니다.');
+                ->with('error', '지자체 관리는 상위 관리자만 접근할 수 있습니다.');
         }
 
-        $list = $this->lgModel->orderBy('lg_idx', 'DESC')->findAll();
+        $list = $this->lgModel->orderBy('lg_idx', 'DESC')->paginate(20);
+        $pager = $this->lgModel->pager;
 
         return view('admin/layout', [
             'title'   => '지자체 관리',
-            'content' => view('admin/local_government/index', ['list' => $list]),
+            'content' => view('admin/local_government/index', ['list' => $list, 'pager' => $pager]),
         ]);
     }
 
@@ -47,7 +48,7 @@ class LocalGovernment extends BaseController
     {
         if (! $this->isSuperAdmin()) {
             return redirect()->to(site_url('admin/local-governments'))
-                ->with('error', '지자체 등록은 super admin만 가능합니다.');
+                ->with('error', '지자체 등록은 상위 관리자만 가능합니다.');
         }
 
         return view('admin/layout', [
@@ -63,7 +64,7 @@ class LocalGovernment extends BaseController
     {
         if (! $this->isSuperAdmin()) {
             return redirect()->to(site_url('admin/local-governments'))
-                ->with('error', '지자체 등록은 super admin만 가능합니다.');
+                ->with('error', '지자체 등록은 상위 관리자만 가능합니다.');
         }
 
         $rules = [
@@ -95,5 +96,89 @@ 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/Manager.php

@@ -30,11 +30,12 @@ class Manager extends BaseController
             return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
         }
 
-        $list = $this->model->where('mg_lg_idx', $lgIdx)->orderBy('mg_idx', 'DESC')->findAll();
+        $list = $this->model->where('mg_lg_idx', $lgIdx)->orderBy('mg_idx', 'DESC')->paginate(20);
+        $pager = $this->model->pager;
 
         return view('admin/layout', [
             'title'   => '담당자 관리',
-            'content' => view('admin/manager/index', ['list' => $list]),
+            'content' => view('admin/manager/index', ['list' => $list, 'pager' => $pager]),
         ]);
     }
 

app/Controllers/Admin/Menu.php

@@ -205,8 +205,8 @@ class Menu extends BaseController
             return '';
         }
         $levels = array_map('intval', $levels);
-        // super admin(4)은 DB 저장 대상 아님. 1,2,3은 그대로 저장
-        $levels = array_filter($levels, static fn ($v) => $v > 0 && $v !== \Config\Roles::LEVEL_SUPER_ADMIN);
+        // super/본부(4·5)는 mm_level 저장 대상 아님. 1,2,3은 그대로 저장
+        $levels = array_filter($levels, static fn ($v) => $v > 0 && ! \Config\Roles::isSuperAdminEquivalent($v));
 
         return implode(',', array_values($levels));
     }

app/Controllers/Admin/PackagingUnit.php

@@ -38,12 +38,13 @@ class PackagingUnit extends BaseController
             $builder->groupStart()->where('pu_end_date IS NULL')->orWhere('pu_end_date <=', $endDate)->groupEnd();
         }
 
-        $list = $builder->orderBy('pu_bag_code', 'ASC')->orderBy('pu_start_date', 'DESC')->findAll();
+        $list = $builder->orderBy('pu_bag_code', 'ASC')->orderBy('pu_start_date', 'DESC')->paginate(20);
+        $pager = $this->unitModel->pager;
 
         return view('admin/layout', [
             'title'   => '포장 단위 관리',
             'content' => view('admin/packaging_unit/index', [
-                'list' => $list, 'startDate' => $startDate, 'endDate' => $endDate,
+                'list' => $list, 'startDate' => $startDate, 'endDate' => $endDate, 'pager' => $pager,
             ]),
         ]);
     }

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/SalesAgency.php

@@ -22,11 +22,12 @@ class SalesAgency extends BaseController
             return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
         }
 
-        $list = $this->model->where('sa_lg_idx', $lgIdx)->orderBy('sa_idx', 'DESC')->findAll();
+        $list = $this->model->where('sa_lg_idx', $lgIdx)->orderBy('sa_idx', 'DESC')->paginate(20);
+        $pager = $this->model->pager;
 
         return view('admin/layout', [
             'title'   => '판매 대행소 관리',
-            'content' => view('admin/sales_agency/index', ['list' => $list]),
+            'content' => view('admin/sales_agency/index', ['list' => $list, 'pager' => $pager]),
         ]);
     }
 

app/Controllers/Admin/SalesReport.php

@@ -0,0 +1,438 @@
+<?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')),
+        ]);
+    }
+
+    /**
+     * P5-04: 년 판매 현황 (월별)
+     */
+    public function yearlySales()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $year = $this->request->getGet('year') ?? date('Y');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=1  THEN ABS(bs_qty) ELSE 0 END) as m01,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=2  THEN ABS(bs_qty) ELSE 0 END) as m02,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=3  THEN ABS(bs_qty) ELSE 0 END) as m03,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=4  THEN ABS(bs_qty) ELSE 0 END) as m04,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=5  THEN ABS(bs_qty) ELSE 0 END) as m05,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=6  THEN ABS(bs_qty) ELSE 0 END) as m06,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=7  THEN ABS(bs_qty) ELSE 0 END) as m07,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=8  THEN ABS(bs_qty) ELSE 0 END) as m08,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=9  THEN ABS(bs_qty) ELSE 0 END) as m09,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=10 THEN ABS(bs_qty) ELSE 0 END) as m10,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=11 THEN ABS(bs_qty) ELSE 0 END) as m11,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=12 THEN ABS(bs_qty) ELSE 0 END) as m12,
+                   SUM(ABS(bs_qty)) as total
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND YEAR(bs_sale_date) = ? AND bs_type = 'sale'
+            GROUP BY bs_bag_code, bs_bag_name
+            ORDER BY bs_bag_code
+        ", [$lgIdx, $year])->getResult();
+
+        return view('admin/layout', [
+            'title'   => '년 판매 현황',
+            'content' => view('admin/sales_report/yearly_sales', compact('result', 'year')),
+        ]);
+    }
+
+    /**
+     * P5-05: 지정판매소별 판매현황
+     */
+    public function shopSales()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_ds_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_qty) ELSE 0 END) as return_qty,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_amount) ELSE 0 END) as return_amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+            GROUP BY bs_ds_name
+            ORDER BY bs_ds_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        return view('admin/layout', [
+            'title'   => '지정판매소별 판매현황',
+            'content' => view('admin/sales_report/shop_sales', compact('result', 'startDate', 'endDate')),
+        ]);
+    }
+
+    /**
+     * P5-06: 홈택스 세금계산서 엑셀 내보내기
+     */
+    public function hometaxExport()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+
+        $db = \Config\Database::connect();
+        $rows = $db->query("
+            SELECT bs.bs_sale_date, ds.ds_biz_no as buyer_biz_no, ds.ds_name as buyer_name,
+                   bs.bs_bag_name, ABS(bs.bs_qty) as qty, bs.bs_unit_price, bs.bs_amount
+            FROM bag_sale bs
+            LEFT JOIN designated_shop ds ON bs.bs_ds_idx = ds.ds_idx
+            WHERE bs.bs_lg_idx = ? AND bs.bs_sale_date BETWEEN ? AND ? AND bs.bs_type = 'sale'
+            ORDER BY bs.bs_sale_date, ds.ds_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        // 지자체 정보 (공급자)
+        $lg = model(\App\Models\LocalGovernmentModel::class)->find($lgIdx);
+        $supplierBizNo = $lg->lg_biz_no ?? '';
+        $supplierName  = $lg->lg_name ?? '';
+
+        $csvRows = [];
+        foreach ($rows as $row) {
+            $amount = (int) $row->bs_amount;
+            $tax    = (int) round($amount * 0.1);
+            $csvRows[] = [
+                str_replace('-', '', $row->bs_sale_date),  // 작성일자 (YYYYMMDD)
+                $supplierBizNo,                             // 공급자사업자번호
+                $supplierName,                              // 공급자상호
+                $row->buyer_biz_no ?? '',                   // 공급받는자사업자번호
+                $row->buyer_name ?? '',                     // 공급받는자상호
+                $row->bs_bag_name,                          // 품목
+                (int) $row->qty,                            // 수량
+                (int) $row->bs_unit_price,                  // 단가
+                $amount,                                    // 공급가액
+                $tax,                                       // 세액
+            ];
+        }
+
+        export_csv(
+            '홈택스_세금계산서_' . date('Ymd') . '.csv',
+            ['작성일자', '공급자사업자번호', '공급자상호', '공급받는자사업자번호', '공급받는자상호', '품목', '수량', '단가', '공급가액', '세액'],
+            $csvRows
+        );
+    }
+
+    /**
+     * P5-08: 반품/파기 현황
+     */
+    public function returns()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_sale_date, bs_ds_name, bs_bag_code, bs_bag_name, bs_type,
+                   ABS(bs_qty) as qty, ABS(bs_amount) as amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ? AND bs_type IN('return','cancel')
+            ORDER BY bs_sale_date DESC, bs_ds_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        return view('admin/layout', [
+            'title'   => '반품/파기 현황',
+            'content' => view('admin/sales_report/returns', compact('result', 'startDate', 'endDate')),
+        ]);
+    }
+
+    /**
+     * P5-10: LOT 수불 조회
+     */
+    public function lotFlow()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $lotNo = $this->request->getGet('lot_no') ?? '';
+        $order = null;
+        $items = [];
+        $receivings = [];
+
+        if ($lotNo !== '') {
+            $db = \Config\Database::connect();
+            $order = $db->query("SELECT * FROM bag_order WHERE bo_lg_idx = ? AND bo_lot_no = ?", [$lgIdx, $lotNo])->getRow();
+            if ($order) {
+                $items = $db->query("SELECT * FROM bag_order_item WHERE boi_bo_idx = ? ORDER BY boi_bag_code", [(int) $order->bo_idx])->getResult();
+                $receivings = $db->query("SELECT * FROM bag_receiving WHERE br_bo_idx = ? ORDER BY br_receive_date", [(int) $order->bo_idx])->getResult();
+            }
+        }
+
+        return view('admin/layout', [
+            'title'   => 'LOT 수불 조회',
+            'content' => view('admin/sales_report/lot_flow', compact('lotNo', 'order', 'items', 'receivings')),
+        ]);
+    }
+
+    /**
+     * P5-11: 기타 입출고 목록
+     */
+    public function miscFlow()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        // bag_misc_flow 테이블이 존재하는지 확인
+        $tableExists = $db->query("SHOW TABLES LIKE 'bag_misc_flow'")->getNumRows() > 0;
+        $result = [];
+        if ($tableExists) {
+            $result = $db->query("
+                SELECT * FROM bag_misc_flow
+                WHERE bmf_lg_idx = ? AND bmf_date BETWEEN ? AND ?
+                ORDER BY bmf_date DESC, bmf_idx DESC
+            ", [$lgIdx, $startDate, $endDate])->getResult();
+        }
+
+        // 봉투 코드 목록
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kindO ? model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true) : [];
+
+        return view('admin/layout', [
+            'title'   => '기타 입출고',
+            'content' => view('admin/sales_report/misc_flow', compact('result', 'startDate', 'endDate', 'bagCodes', 'tableExists')),
+        ]);
+    }
+
+    /**
+     * P5-11: 기타 입출고 등록 처리
+     */
+    public function miscFlowStore()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(site_url('admin/reports/misc-flow'))->with('error', '지자체를 선택해 주세요.');
+
+        $rules = [
+            'bmf_type'     => 'required|in_list[in,out]',
+            'bmf_bag_code' => 'required|max_length[50]',
+            'bmf_qty'      => 'required|is_natural_no_zero',
+            'bmf_date'     => 'required|valid_date[Y-m-d]',
+            'bmf_reason'   => 'required|max_length[200]',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $bagCode = $this->request->getPost('bmf_bag_code');
+        $qty     = (int) $this->request->getPost('bmf_qty');
+        $type    = $this->request->getPost('bmf_type');
+
+        // 봉투명 조회
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(\App\Models\CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $bagCode)->first() : null;
+        $bagName = $detail ? $detail->cd_name : '';
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        $db->query("
+            INSERT INTO bag_misc_flow (bmf_lg_idx, bmf_type, bmf_bag_code, bmf_bag_name, bmf_qty, bmf_date, bmf_reason, bmf_regdate)
+            VALUES (?, ?, ?, ?, ?, ?, ?, ?)
+        ", [$lgIdx, $type, $bagCode, $bagName, $qty, $this->request->getPost('bmf_date'), $this->request->getPost('bmf_reason'), date('Y-m-d H:i:s')]);
+
+        // 재고 조정
+        $delta = ($type === 'in') ? $qty : -$qty;
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, $delta);
+
+        $db->transComplete();
+
+        return redirect()->to(site_url('admin/reports/misc-flow'))->with('success', '기타 입출고가 등록되었습니다.');
+    }
+
+    /**
+     * P5-07: 봉투 수불 현황
+     */
+    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/SelectLocalGovernment.php

@@ -9,12 +9,12 @@ use Config\Roles;
 class SelectLocalGovernment extends BaseController
 {
     /**
-     * 지자체 선택 화면 (super admin 전용)
+     * 지자체 선택 화면 (super·본부 관리자)
      */
     public function index()
     {
-        if ((int) session()->get('mb_level') !== Roles::LEVEL_SUPER_ADMIN) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 super admin만 사용할 수 있습니다.');
+        if (! Roles::isSuperAdminEquivalent((int) session()->get('mb_level'))) {
+            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 상위 관리자만 사용할 수 있습니다.');
         }
 
         $list = model(LocalGovernmentModel::class)
@@ -35,8 +35,8 @@ class SelectLocalGovernment extends BaseController
      */
     public function store()
     {
-        if ((int) session()->get('mb_level') !== Roles::LEVEL_SUPER_ADMIN) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 super admin만 사용할 수 있습니다.');
+        if (! Roles::isSuperAdminEquivalent((int) session()->get('mb_level'))) {
+            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 상위 관리자만 사용할 수 있습니다.');
         }
 
         $lgIdx = (int) $this->request->getPost('lg_idx');

app/Controllers/Admin/ShopOrder.php

@@ -0,0 +1,154 @@
+<?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')->paginate(20);
+        $pager = $this->orderModel->pager;
+
+        return view('admin/layout', [
+            'title'   => '주문 접수 관리',
+            'content' => view('admin/shop_order/index', compact('list', 'startDate', 'endDate', 'pager')),
+        ]);
+    }
+
+    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/Admin/User.php

@@ -26,7 +26,8 @@ class User extends BaseController
      */
     public function index(): string
     {
-        $list = $this->memberModel->orderBy('mb_idx', 'DESC')->findAll();
+        $list = $this->memberModel->orderBy('mb_idx', 'DESC')->paginate(20);
+        $pager = $this->memberModel->pager;
         $approvalMap = [];
         try {
             $memberIds = array_map(static fn ($row) => (int) $row->mb_idx, $list);
@@ -56,6 +57,7 @@ class User extends BaseController
                 'list'        => $list,
                 'roles'       => $this->roles,
                 'approvalMap' => $approvalMap,
+                'pager'       => $pager,
             ]),
         ]);
     }
@@ -177,7 +179,7 @@ class User extends BaseController
 
     /**
      * 현재 로그인한 관리자가 부여 가능한 역할 목록.
-     * super admin만 super admin(4) 부여 가능, 그 외는 1~3만 허용.
+     * super/본부만 4·5 부여 가능, 지자체 관리자는 1~3만.
      *
      * @return array<int,string>
      */
@@ -185,10 +187,11 @@ class User extends BaseController
     {
         $levelNames = $this->roles->levelNames;
         $myLevel = (int) session()->get('mb_level');
-        if ($myLevel === Roles::LEVEL_SUPER_ADMIN) {
+        if (Roles::isSuperAdminEquivalent($myLevel)) {
             return $levelNames;
         }
-        unset($levelNames[Roles::LEVEL_SUPER_ADMIN]);
+        unset($levelNames[Roles::LEVEL_SUPER_ADMIN], $levelNames[Roles::LEVEL_HEADQUARTERS_ADMIN]);
+
         return $levelNames;
     }
 

app/Controllers/Auth.php

@@ -2,10 +2,12 @@
 
 namespace App\Controllers;
 
+use App\Libraries\TotpService;
 use App\Models\LocalGovernmentModel;
 use App\Models\MemberApprovalRequestModel;
 use App\Models\MemberLogModel;
 use App\Models\MemberModel;
+use CodeIgniter\HTTP\RedirectResponse;
 
 class Auth extends BaseController
 {
@@ -50,8 +52,8 @@ class Auth extends BaseController
         $loginId  = trim($this->request->getPost('login_id'));
         $password = $this->request->getPost('password');
 
-        $memberModel = model(MemberModel::class);
-        $member      = $memberModel->findByLoginId($loginId);
+        $memberModel   = model(MemberModel::class);
+        $member        = $memberModel->findByLoginId($loginId);
         $approvalModel = model(MemberApprovalRequestModel::class);
 
         $logData = $this->buildLogData($loginId, $member?->mb_idx);
@@ -77,11 +79,33 @@ class Auth extends BaseController
                 ->with('error', '정지된 회원입니다.');
         }
 
-        if (! password_verify($password, $member->mb_passwd)) {
-            $this->insertMemberLog($logData, false, '비밀번호 불일치');
+        // P2-21: 로그인 잠금 체크 (5회 실패 시 30분 lock)
+        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)
@@ -101,33 +125,177 @@ class Auth extends BaseController
             }
         }
 
-        // 로그인 성공
-        $sessionData = [
-            'mb_idx'    => $member->mb_idx,
-            'mb_id'     => $member->mb_id,
-            'mb_name'   => $member->mb_name,
-            'mb_level'  => $member->mb_level,
-            'mb_lg_idx' => $member->mb_lg_idx ?? null,
-            'logged_in' => true,
-        ];
-        session()->set($sessionData);
+        if ($this->needsTotpStep($member)) {
+            $this->beginPending2faSession((int) $member->mb_idx);
+            $enabled = (int) ($member->mb_totp_enabled ?? 0) === 1;
+            if ($enabled) {
+                return redirect()->to(site_url('login/two-factor'));
+            }
+            session()->set('pending_totp_setup', true);
 
-        $memberModel->update($member->mb_idx, [
-            'mb_latestdate' => date('Y-m-d H:i:s'),
+            return redirect()->to(site_url('login/totp-setup'));
+        }
+
+        return $this->completeLogin($member, $logData);
+    }
+
+    public function showTwoFactor()
+    {
+        if (session()->get('logged_in')) {
+            return redirect()->to('/');
+        }
+        $member = $this->ensurePending2faContext();
+        if ($member === null) {
+            return redirect()->to(site_url('login'))->with('error', '로그인 세션이 만료되었습니다. 다시 로그인해 주세요.');
+        }
+        if (session()->get('pending_totp_setup')) {
+            return redirect()->to(site_url('login/totp-setup'));
+        }
+        if ((int) ($member->mb_totp_enabled ?? 0) !== 1) {
+            return redirect()->to(site_url('login/totp-setup'));
+        }
+
+        return view('auth/login_two_factor', [
+            'memberId' => $member->mb_id,
         ]);
+    }
 
-        $this->insertMemberLog($logData, true, '로그인 성공', $member->mb_idx);
-
-        // 지자체 관리자 → 관리자 대시보드로 이동
-        if ((int) $member->mb_level === \Config\Roles::LEVEL_LOCAL_ADMIN) {
-            return redirect()->to(site_url('admin'))->with('success', '로그인되었습니다.');
+    public function verifyTwoFactor()
+    {
+        if (session()->get('logged_in')) {
+            return redirect()->to('/');
         }
-        // super admin → 지자체 선택 페이지로 이동 (선택 후 관리자 페이지 사용)
-        if ((int) $member->mb_level === \Config\Roles::LEVEL_SUPER_ADMIN) {
-            return redirect()->to(site_url('admin/select-local-government'))->with('success', '로그인되었습니다.');
+        $member = $this->ensurePending2faContext();
+        if ($member === null) {
+            return redirect()->to(site_url('login'))->with('error', '로그인 세션이 만료되었습니다. 다시 로그인해 주세요.');
+        }
+        if (session()->get('pending_totp_setup') || (int) ($member->mb_totp_enabled ?? 0) !== 1) {
+            return redirect()->to(site_url('login/totp-setup'));
         }
 
-        return redirect()->to(site_url('/'))->with('success', '로그인되었습니다.');
+        $rules = [
+            'totp_code' => 'required|exact_length[6]|numeric',
+        ];
+        $messages = [
+            'totp_code' => [
+                'required'      => '인증 코드 6자리를 입력해 주세요.',
+                'exact_length'  => '인증 코드는 6자리 숫자입니다.',
+                'numeric'       => '인증 코드는 숫자만 입력해 주세요.',
+            ],
+        ];
+        if (! $this->validate($rules, $messages)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $code = (string) $this->request->getPost('totp_code');
+        helper('pii_encryption');
+        $secret = pii_decrypt((string) ($member->mb_totp_secret ?? ''));
+        if ($secret === '') {
+            $this->clearPending2faSession();
+
+            return redirect()->to(site_url('login'))->with('error', '2차 인증 설정이 올바르지 않습니다. 관리자에게 문의해 주세요.');
+        }
+
+        $totp = new TotpService();
+        if (! $totp->verify($secret, $code)) {
+            return $this->handleTotpFailure($member, $this->buildLogData($member->mb_id, (int) $member->mb_idx));
+        }
+
+        return $this->completeLogin($member, $this->buildLogData($member->mb_id, (int) $member->mb_idx));
+    }
+
+    public function showTotpSetup()
+    {
+        if (session()->get('logged_in')) {
+            return redirect()->to('/');
+        }
+        $member = $this->ensurePending2faContext();
+        if ($member === null) {
+            return redirect()->to(site_url('login'))->with('error', '로그인 세션이 만료되었습니다. 다시 로그인해 주세요.');
+        }
+        if (! session()->get('pending_totp_setup')) {
+            if ((int) ($member->mb_totp_enabled ?? 0) === 1) {
+                return redirect()->to(site_url('login/two-factor'));
+            }
+
+            return redirect()->to(site_url('login'));
+        }
+
+        $totp = new TotpService();
+        $secret = session()->get('pending_totp_secret');
+        if (! is_string($secret) || $secret === '') {
+            $secret = $totp->createSecret();
+            session()->set('pending_totp_secret', $secret);
+        }
+
+        $qrDataUri = null;
+        try {
+            $qrDataUri = $totp->getQrDataUri((string) $member->mb_id, $secret);
+        } catch (\Throwable) {
+            $qrDataUri = null;
+        }
+
+        return view('auth/totp_setup', [
+            'memberId'  => $member->mb_id,
+            'qrDataUri' => $qrDataUri,
+            'secret'    => $secret,
+        ]);
+    }
+
+    public function completeTotpSetup()
+    {
+        if (session()->get('logged_in')) {
+            return redirect()->to('/');
+        }
+        $member = $this->ensurePending2faContext();
+        if ($member === null) {
+            return redirect()->to(site_url('login'))->with('error', '로그인 세션이 만료되었습니다. 다시 로그인해 주세요.');
+        }
+        if (! session()->get('pending_totp_setup')) {
+            return redirect()->to(site_url('login/two-factor'));
+        }
+
+        $rules = [
+            'totp_code' => 'required|exact_length[6]|numeric',
+        ];
+        $messages = [
+            'totp_code' => [
+                'required'     => '인증 코드 6자리를 입력해 주세요.',
+                'exact_length' => '인증 코드는 6자리 숫자입니다.',
+                'numeric'      => '인증 코드는 숫자만 입력해 주세요.',
+            ],
+        ];
+        if (! $this->validate($rules, $messages)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $secret = session()->get('pending_totp_secret');
+        if (! is_string($secret) || $secret === '') {
+            return redirect()->to(site_url('login/totp-setup'))->with('error', '설정 정보가 없습니다. 페이지를 새로고침해 주세요.');
+        }
+
+        $code = (string) $this->request->getPost('totp_code');
+        $totp = new TotpService();
+        if (! $totp->verify($secret, $code)) {
+            return $this->handleTotpFailure($member, $this->buildLogData($member->mb_id, (int) $member->mb_idx));
+        }
+
+        helper('pii_encryption');
+        model(MemberModel::class)->update((int) $member->mb_idx, [
+            'mb_totp_secret'  => pii_encrypt($secret),
+            'mb_totp_enabled' => 1,
+        ]);
+        session()->remove('pending_totp_setup');
+        session()->remove('pending_totp_secret');
+
+        $fresh = model(MemberModel::class)->find((int) $member->mb_idx);
+        if ($fresh === null) {
+            $this->clearPending2faSession();
+
+            return redirect()->to(site_url('login'))->with('error', '회원 정보를 다시 확인할 수 없습니다.');
+        }
+
+        return $this->completeLogin($fresh, $this->buildLogData($fresh->mb_id, (int) $fresh->mb_idx));
     }
 
     public function logout()
@@ -158,6 +326,7 @@ class Auth extends BaseController
             }
         }
 
+        $this->clearPending2faSession();
         session()->destroy();
 
         return redirect()->to('login')->with('success', '로그아웃되었습니다.');
@@ -274,6 +443,130 @@ class Auth extends BaseController
         return redirect()->to('login')->with('success', '회원가입이 완료되었습니다. 관리자 승인 후 로그인 가능합니다.');
     }
 
+    private function needsTotpStep(object $member): bool
+    {
+        if (! config('Auth')->requireTotp) {
+            return false;
+        }
+
+        return \Config\Roles::requiresTotp((int) $member->mb_level);
+    }
+
+    private function beginPending2faSession(int $mbIdx): void
+    {
+        session()->set([
+            'pending_2fa'          => true,
+            'pending_mb_idx'       => $mbIdx,
+            'pending_2fa_started'  => time(),
+            'totp_attempts'        => 0,
+        ]);
+        session()->remove('pending_totp_setup');
+        session()->remove('pending_totp_secret');
+    }
+
+    private function clearPending2faSession(): void
+    {
+        session()->remove([
+            'pending_2fa',
+            'pending_mb_idx',
+            'pending_2fa_started',
+            'pending_totp_setup',
+            'pending_totp_secret',
+            'totp_attempts',
+        ]);
+    }
+
+    private function pending2faExpired(): bool
+    {
+        $started = (int) session()->get('pending_2fa_started');
+        if ($started <= 0) {
+            return true;
+        }
+        $ttl = config('Auth')->pending2faTtlSeconds;
+
+        return (time() - $started) > $ttl;
+    }
+
+    private function ensurePending2faContext(): ?object
+    {
+        if (! session()->get('pending_2fa')) {
+            return null;
+        }
+        if ($this->pending2faExpired()) {
+            $this->clearPending2faSession();
+
+            return null;
+        }
+        $mbIdx = (int) session()->get('pending_mb_idx');
+        if ($mbIdx <= 0) {
+            $this->clearPending2faSession();
+
+            return null;
+        }
+        $member = model(MemberModel::class)->find($mbIdx);
+        if ($member === null) {
+            $this->clearPending2faSession();
+
+            return null;
+        }
+
+        return $member;
+    }
+
+    /**
+     * @param array<string, mixed> $logData
+     */
+    private function handleTotpFailure(object $member, array $logData): RedirectResponse
+    {
+        $this->insertMemberLog($logData, false, '2차 인증 실패', (int) $member->mb_idx);
+        $attempts = (int) session()->get('totp_attempts') + 1;
+        session()->set('totp_attempts', $attempts);
+        $max = config('Auth')->totpMaxAttempts;
+        if ($attempts >= $max) {
+            $this->clearPending2faSession();
+
+            return redirect()->to(site_url('login'))->with('error', "인증 코드가 {$max}회 틀려 세션이 종료되었습니다. 처음부터 로그인해 주세요.");
+        }
+
+        return redirect()->back()
+            ->withInput()
+            ->with('error', '인증 코드가 올바르지 않습니다.');
+    }
+
+    /**
+     * @param array<string, mixed> $logData
+     */
+    private function completeLogin(object $member, array $logData): RedirectResponse
+    {
+        $this->clearPending2faSession();
+        $sessionData = [
+            'mb_idx'    => $member->mb_idx,
+            'mb_id'     => $member->mb_id,
+            'mb_name'   => $member->mb_name,
+            'mb_level'  => $member->mb_level,
+            'mb_lg_idx' => $member->mb_lg_idx ?? null,
+            'logged_in' => true,
+        ];
+        session()->set($sessionData);
+
+        model(MemberModel::class)->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', (int) $member->mb_idx);
+
+        if ((int) $member->mb_level === \Config\Roles::LEVEL_LOCAL_ADMIN) {
+            return redirect()->to(site_url('admin'))->with('success', '로그인되었습니다.');
+        }
+        if (\Config\Roles::isSuperAdminEquivalent((int) $member->mb_level)) {
+            return redirect()->to(site_url('admin/select-local-government'))->with('success', '로그인되었습니다.');
+        }
+
+        return redirect()->to(site_url('/'))->with('success', '로그인되었습니다.');
+    }
+
     private function buildLogData(string $mbId, ?int $mbIdx): array
     {
         return [

app/Controllers/Bag.php

@@ -0,0 +1,428 @@
+<?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;
+use App\Models\DesignatedShopModel;
+
+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')->paginate(20, 'orders');
+            $data['orderPager'] = model(BagOrderModel::class)->pager;
+
+            // 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')->paginate(20, 'receivings');
+            $data['recvPager'] = model(BagReceivingModel::class)->pager;
+        }
+
+        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')->paginate(20);
+            $data['pager'] = model(BagIssueModel::class)->pager;
+        }
+
+        return $this->render('불출 관리', 'bag/issue', $data);
+    }
+
+    // ──────────────────────────────────────────────
+    // 재고 관리
+    // ──────────────────────────────────────────────
+    public function inventory(): string
+    {
+        $lgIdx = $this->lgIdx();
+        $data = ['list' => []];
+
+        if ($lgIdx) {
+            $invModel = model(BagInventoryModel::class);
+            $data['list'] = $invModel->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->paginate(20);
+            $data['pager'] = $invModel->pager;
+        }
+
+        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')->paginate(20, 'sales');
+            $data['salesPager'] = model(BagSaleModel::class)->pager;
+
+            // 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')->paginate(20, 'shoporders');
+            $data['orderPager'] = model(ShopOrderModel::class)->pager;
+        }
+
+        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')->paginate(20);
+            $data['pager'] = model(BagSaleModel::class)->pager;
+        }
+
+        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', []);
+    }
+
+    // ──────────────────────────────────────────────
+    // 재고 조정 (실사)
+    // ──────────────────────────────────────────────
+    public function inventoryAdjust(): string
+    {
+        $lgIdx = $this->lgIdx();
+        $inventory = $lgIdx ? model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code')->findAll() : [];
+        return $this->render('재고 조정', 'bag/inventory_adjust', compact('inventory'));
+    }
+
+    public function inventoryAdjustStore()
+    {
+        helper('admin');
+        $lgIdx = $this->lgIdx();
+        if (! $lgIdx) {
+            return redirect()->to(site_url('bag/inventory'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $rules = [
+            'bag_code'    => 'required|max_length[50]',
+            'adjust_type' => 'required|in_list[set,add,sub]',
+            'qty'         => 'required|is_natural',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $bagCode = $this->request->getPost('bag_code');
+        $type    = $this->request->getPost('adjust_type');
+        $qty     = (int) $this->request->getPost('qty');
+
+        $invModel = model(BagInventoryModel::class);
+        $existing = $invModel->where('bi_lg_idx', $lgIdx)->where('bi_bag_code', $bagCode)->first();
+
+        if ($type === 'set') {
+            if ($existing) {
+                $invModel->update($existing->bi_idx, ['bi_qty' => $qty, 'bi_updated_at' => date('Y-m-d H:i:s')]);
+            }
+        } elseif ($type === 'add') {
+            $bagName = $existing ? $existing->bi_bag_name : '';
+            $invModel->adjustQty($lgIdx, $bagCode, $bagName, $qty);
+        } elseif ($type === 'sub') {
+            $bagName = $existing ? $existing->bi_bag_name : '';
+            $invModel->adjustQty($lgIdx, $bagCode, $bagName, -$qty);
+        }
+
+        return redirect()->to(site_url('bag/inventory'))->with('success', '재고가 조정되었습니다.');
+    }
+
+    // ══════════════════════════════════════════════
+    //  CRUD — 사이트 레이아웃으로 등록/처리 폼 제공
+    // ══════════════════════════════════════════════
+
+    // --- 불출 등록 ---
+    public function issueCreate(): string
+    {
+        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->where('cd_ck_idx', $kind->ck_idx)->where('cd_state', 1)->orderBy('cd_sort')->findAll() : [];
+        return $this->render('불출 처리', 'bag/create_bag_issue', compact('bagCodes'));
+    }
+
+    public function issueStore()
+    {
+        $admin = new \App\Controllers\Admin\BagIssue();
+        $admin->initController($this->request, $this->response, service('logger'));
+        $result = $admin->store();
+        if ($result instanceof \CodeIgniter\HTTP\RedirectResponse) {
+            $to = (string) $result->getHeaderLine('Location');
+            $to = str_replace('/admin/bag-issues', '/bag/issue', $to);
+            return redirect()->to($to)->with('success', session()->getFlashdata('success'))->with('errors', session()->getFlashdata('errors'));
+        }
+        return redirect()->to(site_url('bag/issue'))->with('success', '불출 처리되었습니다.');
+    }
+
+    public function issueCancel(int $id)
+    {
+        $admin = new \App\Controllers\Admin\BagIssue();
+        $admin->initController($this->request, $this->response, service('logger'));
+        $admin->cancel($id);
+        return redirect()->to(site_url('bag/issue'))->with('success', session()->getFlashdata('success') ?? '취소되었습니다.');
+    }
+
+    // --- 발주 등록 ---
+    public function orderCreate(): string
+    {
+        helper('admin');
+        $lgIdx = $this->lgIdx();
+        $companies = $lgIdx ? model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->where('cp_type', 'manufacturer')->where('cp_state', 1)->findAll() : [];
+        $agencies = $lgIdx ? model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->where('sa_state', 1)->findAll() : [];
+        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->where('cd_ck_idx', $kind->ck_idx)->where('cd_state', 1)->orderBy('cd_sort')->findAll() : [];
+        return $this->render('발주 등록', 'bag/create_bag_order', compact('companies', 'agencies', 'bagCodes'));
+    }
+
+    public function orderStore()
+    {
+        $admin = new \App\Controllers\Admin\BagOrder();
+        $admin->initController($this->request, $this->response, service('logger'));
+        $result = $admin->store();
+        if ($result instanceof \CodeIgniter\HTTP\RedirectResponse) {
+            return redirect()->to(site_url('bag/purchase-inbound'))->with('success', session()->getFlashdata('success'))->with('errors', session()->getFlashdata('errors'));
+        }
+        return redirect()->to(site_url('bag/purchase-inbound'))->with('success', '발주 등록되었습니다.');
+    }
+
+    // --- 입고 처리 ---
+    public function receivingCreate(): string
+    {
+        helper('admin');
+        $lgIdx = $this->lgIdx();
+        $orders = $lgIdx ? model(BagOrderModel::class)->where('bo_lg_idx', $lgIdx)->where('bo_status', 'normal')->orderBy('bo_order_date', 'DESC')->findAll() : [];
+        return $this->render('입고 처리', 'bag/create_bag_receiving', compact('orders'));
+    }
+
+    public function receivingStore()
+    {
+        $admin = new \App\Controllers\Admin\BagReceiving();
+        $admin->initController($this->request, $this->response, service('logger'));
+        $result = $admin->store();
+        if ($result instanceof \CodeIgniter\HTTP\RedirectResponse) {
+            return redirect()->to(site_url('bag/purchase-inbound'))->with('success', session()->getFlashdata('success'))->with('errors', session()->getFlashdata('errors'));
+        }
+        return redirect()->to(site_url('bag/purchase-inbound'))->with('success', '입고 처리되었습니다.');
+    }
+
+    // --- 판매 등록 ---
+    public function saleCreate(): string
+    {
+        helper('admin');
+        $lgIdx = $this->lgIdx();
+        $shops = $lgIdx ? 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)->where('cd_ck_idx', $kind->ck_idx)->where('cd_state', 1)->orderBy('cd_sort')->findAll() : [];
+        return $this->render('판매 등록', 'bag/create_bag_sale', compact('shops', 'bagCodes'));
+    }
+
+    public function saleStore()
+    {
+        $admin = new \App\Controllers\Admin\BagSale();
+        $admin->initController($this->request, $this->response, service('logger'));
+        $result = $admin->store();
+        if ($result instanceof \CodeIgniter\HTTP\RedirectResponse) {
+            return redirect()->to(site_url('bag/sales'))->with('success', session()->getFlashdata('success'))->with('errors', session()->getFlashdata('errors'));
+        }
+        return redirect()->to(site_url('bag/sales'))->with('success', '판매 등록되었습니다.');
+    }
+
+    // --- 주문 접수 ---
+    public function shopOrderCreate(): string
+    {
+        helper('admin');
+        $lgIdx = $this->lgIdx();
+        $shops = $lgIdx ? 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)->where('cd_ck_idx', $kind->ck_idx)->where('cd_state', 1)->orderBy('cd_sort')->findAll() : [];
+        return $this->render('주문 접수', 'bag/create_shop_order', compact('shops', 'bagCodes'));
+    }
+
+    public function shopOrderStore()
+    {
+        $admin = new \App\Controllers\Admin\ShopOrder();
+        $admin->initController($this->request, $this->response, service('logger'));
+        $result = $admin->store();
+        if ($result instanceof \CodeIgniter\HTTP\RedirectResponse) {
+            return redirect()->to(site_url('bag/sales'))->with('success', session()->getFlashdata('success'))->with('errors', session()->getFlashdata('errors'));
+        }
+        return redirect()->to(site_url('bag/sales'))->with('success', '주문 접수되었습니다.');
+    }
+}

app/Controllers/Home.php

@@ -61,6 +61,16 @@ class Home extends BaseController
         ]);
     }
 
+    /**
+     * dense(표·KPI) + charts(Chart.js) 혼합. URL: /dashboard/blend
+     */
+    public function dashboardBlend()
+    {
+        return view('bag/lg_dashboard_blend', [
+            'lgLabel' => $this->resolveLgLabel(),
+        ]);
+    }
+
     /**
      * 재고 조회(수불) 화면 (목업)
      */

app/Filters/AdminAuthFilter.php

@@ -11,7 +11,7 @@ use Config\Roles;
 
 /**
  * 관리자 전용 접근 필터.
- * logged_in 이고 mb_level 이 SUPER_ADMIN(4) 또는 LOCAL_ADMIN(3) 일 때만 통과.
+ * logged_in 이고 mb_level 이 SUPER_ADMIN(4)·HEADQUARTERS_ADMIN(5)·LOCAL_ADMIN(3) 일 때만 통과.
  */
 class AdminAuthFilter implements FilterInterface
 {
@@ -22,15 +22,16 @@ class AdminAuthFilter implements FilterInterface
         }
 
         $level = (int) session()->get('mb_level');
-        if ($level !== Roles::LEVEL_SUPER_ADMIN && $level !== Roles::LEVEL_LOCAL_ADMIN) {
+        $isAdminLevel = Roles::isSuperAdminEquivalent($level) || $level === Roles::LEVEL_LOCAL_ADMIN;
+        if (! $isAdminLevel) {
             return redirect()->to(site_url('/'))->with('error', '관리자만 접근할 수 있습니다.');
         }
 
-        // Super admin: 지자체 미선택 시 지자체 선택 페이지로 유도 (지자체 선택·지자체 CRUD는 미선택도 허용)
+        // Super/본부: 지자체 미선택 시 지자체 선택 페이지로 유도 (지자체 선택·지자체 CRUD는 미선택도 허용)
         $uri = $request->getUri();
         $seg2 = $uri->getSegment(2);
         $allowedWithoutSelection = ['select-local-government', 'local-governments'];
-        if ($level === Roles::LEVEL_SUPER_ADMIN && ! in_array($seg2, $allowedWithoutSelection, true)) {
+        if (Roles::isSuperAdminEquivalent($level) && ! in_array($seg2, $allowedWithoutSelection, true)) {
             $selected = session()->get('admin_selected_lg_idx');
             if ($selected === null || $selected === '') {
                 return redirect()->to(site_url('admin/select-local-government'))->with('error', '작업할 지자체를 먼저 선택해 주세요.');

app/Helpers/admin_helper.php

@@ -7,12 +7,12 @@ use Config\Roles;
 if (! function_exists('admin_effective_lg_idx')) {
     /**
      * 현재 로그인한 관리자가 작업 대상으로 사용하는 지자체 PK.
-     * Super admin → admin_selected_lg_idx, 지자체 관리자 → mb_lg_idx, 그 외 null.
+     * Super/본부 관리자 → admin_selected_lg_idx, 지자체 관리자 → mb_lg_idx, 그 외 null.
      */
     function admin_effective_lg_idx(): ?int
     {
         $level = (int) session()->get('mb_level');
-        if ($level === Roles::LEVEL_SUPER_ADMIN) {
+        if (Roles::isSuperAdminEquivalent($level)) {
             $idx = session()->get('admin_selected_lg_idx');
             return $idx !== null && $idx !== '' ? (int) $idx : null;
         }
@@ -27,7 +27,7 @@ if (! function_exists('admin_effective_lg_idx')) {
 if (! function_exists('get_admin_nav_items')) {
     /**
      * 관리자 상단 메뉴 항목 (DB menu 테이블, admin 타입, 현재 지자체·mb_level 기준, 평면 배열).
-     * 지자체 미선택(super admin)이면 빈 배열. 테이블/조회 실패 시에도 빈 배열.
+     * 지자체 미선택(super/본부)이면 빈 배열. 테이블/조회 실패 시에도 빈 배열.
      *
      * 하위 메뉴 포함 트리 구조가 필요하면 get_admin_nav_tree() 사용.
      */

app/Helpers/audit_helper.php

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

app/Helpers/export_helper.php

@@ -0,0 +1,69 @@
+<?php
+
+declare(strict_types=1);
+
+/**
+ * CSV 엑셀 내보내기 헬퍼
+ *
+ * UTF-8 BOM 포함으로 한글 엑셀 호환성 보장
+ */
+
+if (! function_exists('export_csv')) {
+    /**
+     * CSV 파일을 브라우저로 다운로드 전송
+     *
+     * @param string   $filename  파일명 (확장자 포함, 예: 'export.csv')
+     * @param string[] $headers   컬럼 헤더 배열
+     * @param array    $rows      데이터 행 배열 (각 행은 배열)
+     */
+    function export_csv(string $filename, array $headers, array $rows): void
+    {
+        // 파일명에 .csv 확장자 보장
+        if (! str_ends_with($filename, '.csv')) {
+            $filename .= '.csv';
+        }
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'text/csv; charset=UTF-8');
+        $response->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"');
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+
+        // UTF-8 BOM (한글 엑셀 호환)
+        $output = "\xEF\xBB\xBF";
+
+        // 헤더 행
+        $output .= csv_encode_row($headers);
+
+        // 데이터 행
+        foreach ($rows as $row) {
+            $output .= csv_encode_row(array_values((array) $row));
+        }
+
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}
+
+if (! function_exists('csv_encode_row')) {
+    /**
+     * 배열 한 행을 CSV 문자열로 변환
+     *
+     * @param array $fields
+     * @return string
+     */
+    function csv_encode_row(array $fields): string
+    {
+        $escaped = [];
+        foreach ($fields as $field) {
+            $val = (string) ($field ?? '');
+            // 쌍따옴표 이스케이프 및 감싸기
+            if (str_contains($val, '"') || str_contains($val, ',') || str_contains($val, "\n") || str_contains($val, "\r")) {
+                $val = '"' . str_replace('"', '""', $val) . '"';
+            }
+            $escaped[] = $val;
+        }
+        return implode(',', $escaped) . "\r\n";
+    }
+}

app/Libraries/TotpService.php

@@ -0,0 +1,49 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+use Config\Auth as AuthConfig;
+use RobThree\Auth\Providers\Qr\QRServerProvider;
+use RobThree\Auth\TwoFactorAuth;
+
+/**
+ * TOTP 생성·검증·QR (robthree/twofactorauth)
+ */
+class TotpService
+{
+    private TwoFactorAuth $tfa;
+
+    public function __construct(?AuthConfig $authConfig = null)
+    {
+        $authConfig ??= config('Auth');
+        $this->tfa = new TwoFactorAuth(
+            new QRServerProvider(),
+            $authConfig->totpIssuer,
+        );
+    }
+
+    public function createSecret(): string
+    {
+        return $this->tfa->createSecret();
+    }
+
+    public function verify(string $plainSecret, string $code): bool
+    {
+        $code = preg_replace('/\s+/', '', $code) ?? '';
+        if (strlen($code) !== 6 || ! ctype_digit($code)) {
+            return false;
+        }
+
+        return $this->tfa->verifyCode($plainSecret, $code);
+    }
+
+    /**
+     * PNG data URI (외부 QR API 호출 — 네트워크 필요)
+     */
+    public function getQrDataUri(string $accountLabel, string $secret): string
+    {
+        return $this->tfa->getQRCodeImageAsDataUri($accountLabel, $secret);
+    }
+}

app/Models/ActivityLogModel.php

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

app/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

@@ -13,6 +13,8 @@ class MemberModel extends Model
     protected $allowedFields  = [
         'mb_id',
         'mb_passwd',
+        'mb_totp_secret',
+        'mb_totp_enabled',
         'mb_name',
         'mb_email',
         'mb_phone',
@@ -24,6 +26,8 @@ class MemberModel extends Model
         'mb_regdate',
         'mb_latestdate',
         'mb_leavedate',
+        'mb_login_fail_count',
+        'mb_locked_until',
     ];
 
     /**

app/Models/MenuModel.php

@@ -28,12 +28,12 @@ class MenuModel extends Model
 
     /**
      * 특정 mb_level에 노출할 메뉴만 필터링 (mm_is_view=Y, mm_level에 해당 레벨 포함 또는 빈값).
-     * lg_idx 기준 해당 지자체 메뉴만 대상. super admin(4)은 mm_level 무관하게 해당 지자체 메뉴 전체 노출.
+     * lg_idx 기준 해당 지자체 메뉴만 대상. super/본부(4·5)는 mm_level 무관하게 해당 지자체 메뉴 전체 노출.
      */
     public function getVisibleByLevel(int $mtIdx, int $mbLevel, int $lgIdx): array
     {
         $all = $this->getAllByType($mtIdx, $lgIdx);
-        if ($mbLevel === \Config\Roles::LEVEL_SUPER_ADMIN) {
+        if (\Config\Roles::isSuperAdminEquivalent($mbLevel)) {
             return array_values(array_filter($all, static fn ($row) => (string) $row->mm_is_view === 'Y'));
         }
         $levelStr = (string) $mbLevel;

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/access/approvals.php

@@ -1,5 +1,9 @@
+<?= view('components/print_header', ['printTitle' => '권한 승인 대기']) ?>
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
-  <span class="text-sm font-bold text-gray-700">권한 승인 대기</span>
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">권한 승인 대기</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
 </section>
 <div class="border border-gray-300 p-4 mt-2">
   <form method="get" action="<?= base_url('admin/access/approvals') ?>" class="mb-4 flex flex-wrap items-center gap-2 text-sm">
@@ -64,3 +68,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/access/login_history.php

@@ -1,3 +1,4 @@
+<?= view('components/print_header', ['printTitle' => '로그인 이력']) ?>
 <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">
     <div class="flex items-center gap-4 text-sm">
@@ -9,6 +10,7 @@
         <button type="submit" 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">조회</button>
       </form>
     </div>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -35,3 +37,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/bag_inventory/index.php

@@ -0,0 +1,38 @@
+<?= view('components/print_header', ['printTitle' => '재고 현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">재고 현황</span>
+    <div class="flex items-center gap-2">
+      <a href="<?= base_url('admin/bag-inventory/export') ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    </div>
+  </div>
+</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($list)): ?>
+      <tr><td colspan="5" class="text-center text-gray-400 py-4">등록된 재고가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

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 +1,65 @@
+<?= view('components/print_header', ['printTitle' => '무료용 불출 관리']) ?>
+<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>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/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>
+  </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>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

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 +1,81 @@
+<?= view('components/print_header', ['printTitle' => '발주 현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">발주 현황</span>
+    <div class="flex items-center gap-2">
+      <a href="<?= base_url('admin/bag-orders/export') . '?' . http_build_query(array_filter(['start_date' => $startDate ?? '', 'end_date' => $endDate ?? '', 'status' => $status ?? ''])) ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/bag-orders/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">발주 등록</a>
+    </div>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/bag-orders') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">발주일</label>
+    <input type="date" name="start_date" value="<?= esc($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>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/bag_price/index.php

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '봉투 단가 관리']) ?>
 <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">봉투 단가 관리</span>
-    <a href="<?= base_url('admin/bag-prices/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">단가 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/bag-prices/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">단가 등록</a>
+    </div>
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
@@ -58,3 +62,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

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 +1,54 @@
+<?= view('components/print_header', ['printTitle' => '입고 현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">입고 현황</span>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/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>
+  </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($list)): ?>
+      <tr><td colspan="8" class="text-center text-gray-400 py-4">등록된 입고가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

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 +1,69 @@
+<?= view('components/print_header', ['printTitle' => '판매/반품 관리']) ?>
+<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>
+    <div class="flex items-center gap-2">
+      <a href="<?= base_url('admin/bag-sales/export') . '?' . http_build_query(array_filter(['start_date' => $startDate ?? '', 'end_date' => $endDate ?? '', 'type' => $type ?? ''])) ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/bag-sales/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">판매 등록</a>
+    </div>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/bag-sales') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">판매일</label>
+    <input type="date" name="start_date" value="<?= esc($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>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/code_detail/index.php

@@ -1,3 +1,4 @@
+<?= view('components/print_header', ['printTitle' => '세부코드 관리 - ' . esc($kind->ck_name)]) ?>
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <div class="flex items-center gap-2">
@@ -5,7 +6,10 @@
       <span class="text-gray-400">|</span>
       <span class="text-sm font-bold text-gray-700">세부코드 — <?= esc($kind->ck_name) ?> (<?= esc($kind->ck_code) ?>)</span>
     </div>
-    <a href="<?= base_url('admin/code-details/' . (int) $kind->ck_idx . '/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">세부코드 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/code-details/' . (int) $kind->ck_idx . '/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">세부코드 등록</a>
+    </div>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -42,3 +46,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/code_kind/index.php

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '기본코드 종류 관리']) ?>
 <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">기본코드 종류 관리</span>
-    <a href="<?= base_url('admin/code-kinds/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">코드 종류 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/code-kinds/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">코드 종류 등록</a>
+    </div>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -41,3 +45,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/company/index.php

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '업체 관리']) ?>
 <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">업체 관리</span>
-    <a href="<?= base_url('admin/companies/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">업체 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/companies/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">업체 등록</a>
+    </div>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -45,3 +49,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/dashboard/index.php

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

app/Views/admin/designated_shop/index.php

@@ -1,9 +1,37 @@
+<?= view('components/print_header', ['printTitle' => '지정판매소 목록']) ?>
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">지정판매소 목록</span>
-    <a href="<?= base_url('admin/designated-shops/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">지정판매소 등록</a>
+    <div class="flex items-center gap-2">
+      <a href="<?= base_url('admin/designated-shops/export') ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/designated-shops/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">지정판매소 등록</a>
+    </div>
   </div>
 </section>
+<!-- P2-15: 다조건 검색 -->
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= base_url('admin/designated-shops') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">상호명</label>
+    <input type="text" name="ds_name" value="<?= esc($dsName ?? '') ?>" placeholder="상호명 검색" class="border border-gray-300 rounded px-2 py-1 text-sm w-40"/>
+    <label class="text-sm text-gray-600">구군코드</label>
+    <select name="ds_gugun_code" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <?php foreach (($gugunCodes ?? []) as $gc): ?>
+      <option value="<?= esc($gc->ds_gugun_code) ?>" <?= ($dsGugunCode ?? '') === $gc->ds_gugun_code ? 'selected' : '' ?>><?= esc($gc->ds_gugun_code) ?></option>
+      <?php endforeach; ?>
+    </select>
+    <label class="text-sm text-gray-600">상태</label>
+    <select name="ds_state" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <option value="1" <?= ($dsState ?? '') === '1' ? 'selected' : '' ?>>정상</option>
+      <option value="2" <?= ($dsState ?? '') === '2' ? 'selected' : '' ?>>폐업</option>
+      <option value="3" <?= ($dsState ?? '') === '3' ? 'selected' : '' ?>>직권해지</option>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= base_url('admin/designated-shops') ?>" class="border border-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">초기화</a>
+  </form>
+</section>
 <div class="border border-gray-300 overflow-auto mt-2">
   <table class="w-full data-table">
     <thead>
@@ -44,4 +72,5 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>
 

app/Views/admin/designated_shop/map.php

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

app/Views/admin/designated_shop/status.php

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

app/Views/admin/free_recipient/index.php

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '무료용 대상자 관리']) ?>
 <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 대상자 관리</span>
-    <a href="<?= base_url('admin/free-recipients/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">대상자 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/free-recipients/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">대상자 등록</a>
+    </div>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -47,3 +51,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/layout.php

@@ -5,7 +5,7 @@ $n = $uriObj->getTotalSegments();
 $uri = $n >= 2 ? $uriObj->getSegment(2) : '';
 $seg3 = $n >= 3 ? $uriObj->getSegment(3) : '';
 $mbLevel = (int) session()->get('mb_level');
-$isSuperAdmin = ($mbLevel === \Config\Roles::LEVEL_SUPER_ADMIN);
+$isSuperAdmin = \Config\Roles::isSuperAdminEquivalent($mbLevel);
 $effectiveLgIdx = admin_effective_lg_idx();
 $effectiveLgName = null;
 if ($effectiveLgIdx) {
@@ -70,6 +70,14 @@ tailwind.config = {
 .data-table tbody tr:hover td { background-color: #e6f7ff !important; }
 .main-content-area { height: calc(100vh - 170px); overflow: auto; }
 body { overflow: hidden; }
+@media print {
+  header, footer, .no-print, nav { display: none !important; }
+  .main-content-area { height: auto !important; overflow: visible !important; }
+  body { overflow: visible !important; }
+  .bg-title-bar { display: none !important; }
+  .bg-control-panel { break-inside: avoid; }
+  .print-header { display: block !important; }
+}
 </style>
 </head>
 <body class="bg-gray-100 text-gray-800 flex flex-col h-screen font-sans antialiased select-none">

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

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '지자체 목록']) ?>
 <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">지자체 목록</span>
-    <a href="<?= base_url('admin/local-governments/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">지자체 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/local-governments/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">지자체 등록</a>
+    </div>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -15,6 +19,7 @@
         <th>구/군</th>
         <th>상태</th>
         <th>등록일</th>
+        <th class="w-28">작업</th>
       </tr>
     </thead>
     <tbody class="text-right">
@@ -27,9 +32,17 @@
         <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) $row->lg_idx) ?>" method="POST" class="inline ml-1" onsubmit="return confirm('이 지자체를 비활성화하시겠습니까?');">
+            <?= csrf_field() ?>
+            <button type="submit" class="text-red-600 hover:underline text-sm">비활성</button>
+          </form>
+        </td>
       </tr>
       <?php endforeach; ?>
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>
 

app/Views/admin/manager/index.php

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '담당자 관리']) ?>
 <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">담당자 관리</span>
-    <a href="<?= base_url('admin/managers/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">담당자 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/managers/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">담당자 등록</a>
+    </div>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -45,3 +49,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/menu/index.php

@@ -4,7 +4,6 @@ $list = $list ?? [];
 $mtIdx = (int) ($mtIdx ?? 0);
 $mtCode = (string) ($mtCode ?? '');
 $levelNames = $levelNames ?? [];
-$superAdminLevel = \Config\Roles::LEVEL_SUPER_ADMIN;
 ?>
 <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">
@@ -76,7 +75,7 @@ $superAdminLevel = \Config\Roles::LEVEL_SUPER_ADMIN;
               if ((string) $row->mm_level === '') {
                   echo '전체';
               } else {
-                  $levels = array_filter(explode(',', $row->mm_level), fn ($lv) => (int) trim($lv) !== $superAdminLevel);
+                  $levels = array_filter(explode(',', $row->mm_level), fn ($lv) => ! \Config\Roles::isSuperAdminEquivalent((int) trim($lv)));
                   $labels = array_map(fn ($lv) => $levelNames[trim($lv)] ?? trim($lv), $levels);
                   echo esc(implode(', ', $labels) ?: '전체');
               }
@@ -146,7 +145,7 @@ $superAdminLevel = \Config\Roles::LEVEL_SUPER_ADMIN;
               <span class="text-sm">전체</span>
             </label>
             <?php foreach ($levelNames as $lv => $name): ?>
-            <?php if ((int) $lv === $superAdminLevel) { continue; } ?>
+            <?php if (\Config\Roles::isSuperAdminEquivalent((int) $lv)) { continue; } ?>
             <label class="inline-flex items-center gap-1 mm-level-label">
             <input type="checkbox" name="mm_level[]" value="<?= (int) $lv ?>" class="mm-level-cb"/>
               <span class="text-sm"><?= esc($name) ?></span>

app/Views/admin/packaging_unit/index.php

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '포장 단위 관리']) ?>
 <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">포장 단위 관리</span>
-    <a href="<?= base_url('admin/packaging-units/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">포장 단위 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/packaging-units/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">포장 단위 등록</a>
+    </div>
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
@@ -58,3 +62,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

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_agency/index.php

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '판매 대행소 관리']) ?>
 <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 대행소 관리</span>
-    <a href="<?= base_url('admin/sales-agencies/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">대행소 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/sales-agencies/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">대행소 등록</a>
+    </div>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -43,3 +47,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/sales_report/daily_summary.php

@@ -0,0 +1,106 @@
+<?= view('components/print_header', ['printTitle' => '일계표']) ?>
+<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">일계표</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/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/lot_flow.php

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

app/Views/admin/sales_report/misc_flow.php

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

app/Views/admin/sales_report/period_sales.php

@@ -0,0 +1,73 @@
+<?= view('components/print_header', ['printTitle' => '기간별 판매현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">기간별 판매현황</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/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/returns.php

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

app/Views/admin/sales_report/sales_ledger.php

@@ -0,0 +1,97 @@
+<?= view('components/print_header', ['printTitle' => '판매 대장']) ?>
+<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 대장</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/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/shop_sales.php

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

app/Views/admin/sales_report/supply_demand.php

@@ -0,0 +1,134 @@
+<?= view('components/print_header', ['printTitle' => '봉투 수불 현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">봉투 수불 현황</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= base_url('admin/reports/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/sales_report/yearly_sales.php

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

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 +1,80 @@
+<?= view('components/print_header', ['printTitle' => '주문 접수 관리']) ?>
+<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>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/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>
+  </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>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/user/index.php

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '회원 목록']) ?>
 <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">회원 목록</span>
-    <a href="<?= base_url('admin/users/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">회원 등록</a>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('admin/users/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">회원 등록</a>
+    </div>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -53,3 +57,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/auth/login_two_factor.php

@@ -0,0 +1,61 @@
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+<meta charset="utf-8"/>
+<meta content="width=device-width, initial-scale=1.0" name="viewport"/>
+<title>2차 인증 - 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',
+      }
+    }
+  }
+}
+</script>
+<style>body { -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; }</style>
+</head>
+<body class="bg-gray-100 text-gray-800 flex flex-col min-h-screen font-sans antialiased">
+<header class="bg-white border-b border-gray-300 h-12 flex items-center justify-between px-4 shrink-0">
+  <div class="flex items-center gap-2">
+    <a href="<?= base_url() ?>" class="text-base font-semibold text-gray-800 tracking-tight hover:text-blue-600">쓰레기봉투 물류시스템</a>
+  </div>
+</header>
+<div class="bg-title-bar text-white px-4 py-2 text-sm font-medium shrink-0">
+  2차 인증 (TOTP)
+</div>
+<?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; ?>
+<?php if (session()->getFlashdata('errors')): ?>
+<div class="mx-4 mt-2 p-3 rounded-lg bg-red-50 text-red-700 text-sm space-y-1" role="alert">
+  <?php foreach (session()->getFlashdata('errors') as $error): ?><p><?= esc($error) ?></p><?php endforeach; ?>
+</div>
+<?php endif; ?>
+<main class="flex-grow bg-control-panel border-b border-gray-300 p-6 flex items-center justify-center">
+  <section class="w-full max-w-md bg-white border border-gray-300 rounded shadow-sm p-6 space-y-4">
+    <p class="text-sm text-gray-600">계정 <strong class="text-gray-800"><?= esc($memberId) ?></strong> 에 대해 인증 앱의 6자리 코드를 입력해 주세요.</p>
+    <form action="<?= base_url('login/two-factor') ?>" method="POST" class="space-y-4">
+      <?= csrf_field() ?>
+      <div>
+        <label class="block text-sm font-bold text-gray-700 mb-1" for="totp_code">인증 코드</label>
+        <input class="block w-full border border-gray-300 rounded px-3 py-2 text-sm tracking-widest focus:ring-blue-500 focus:border-blue-500" id="totp_code" name="totp_code" type="text" inputmode="numeric" pattern="[0-9]*" maxlength="6" autocomplete="one-time-code" autofocus placeholder="000000" value="<?= esc(old('totp_code')) ?>"/>
+      </div>
+      <div class="flex gap-2 pt-2">
+        <button type="submit" class="bg-btn-search text-white px-4 py-2 rounded-sm text-sm font-medium shadow hover:opacity-90 transition border border-transparent">확인</button>
+        <a href="<?= base_url('login') ?>" class="bg-white text-gray-700 border border-gray-300 px-4 py-2 rounded-sm text-sm shadow hover:bg-gray-50 transition">처음으로</a>
+      </div>
+    </form>
+  </section>
+</main>
+<footer class="bg-gray-200 border-t border-gray-300 px-4 py-1 text-xs text-gray-600 shrink-0">쓰레기봉투 물류시스템</footer>
+</body>
+</html>

app/Views/auth/register.php

@@ -89,7 +89,7 @@ tailwind.config = {
         <label class="block text-sm font-bold text-gray-700 mb-1" for="mb_level">사용자 역할 <span class="text-red-500">*</span></label>
         <select class="block w-full border border-gray-300 rounded px-3 py-2 text-sm focus:ring-blue-500 focus:border-blue-500" id="mb_level" name="mb_level">
           <?php foreach (config('Roles')->levelNames as $level => $name): ?>
-          <?php if ((int) $level === \Config\Roles::LEVEL_SUPER_ADMIN) continue; ?>
+          <?php if (\Config\Roles::isSuperAdminEquivalent((int) $level)) continue; ?>
           <option value="<?= $level ?>" <?= old('mb_level', config('Roles')->defaultLevelForSelfRegister) == $level ? 'selected' : '' ?>><?= esc($name) ?></option>
           <?php endforeach; ?>
         </select>

app/Views/auth/totp_setup.php

@@ -0,0 +1,69 @@
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+<meta charset="utf-8"/>
+<meta content="width=device-width, initial-scale=1.0" name="viewport"/>
+<title>2차 인증 등록 - 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: {
+        'title-bar': '#2c3e50',
+        'control-panel': '#f8f9fa',
+        'btn-search': '#1c4e80',
+      }
+    }
+  }
+}
+</script>
+<style>body { -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; }</style>
+</head>
+<body class="bg-gray-100 text-gray-800 flex flex-col min-h-screen font-sans antialiased">
+<header class="bg-white border-b border-gray-300 h-12 flex items-center px-4 shrink-0">
+  <a href="<?= base_url() ?>" class="text-base font-semibold text-gray-800 tracking-tight hover:text-blue-600">쓰레기봉투 물류시스템</a>
+</header>
+<div class="bg-title-bar text-white px-4 py-2 text-sm font-medium shrink-0">
+  2차 인증 앱 등록
+</div>
+<?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; ?>
+<?php if (session()->getFlashdata('errors')): ?>
+<div class="mx-4 mt-2 p-3 rounded-lg bg-red-50 text-red-700 text-sm space-y-1" role="alert">
+  <?php foreach (session()->getFlashdata('errors') as $error): ?><p><?= esc($error) ?></p><?php endforeach; ?>
+</div>
+<?php endif; ?>
+<main class="flex-grow bg-control-panel border-b border-gray-300 p-6 flex items-center justify-center">
+  <section class="w-full max-w-lg bg-white border border-gray-300 rounded shadow-sm p-6 space-y-4">
+    <p class="text-sm text-gray-600">관리자 계정 <strong class="text-gray-800"><?= esc($memberId) ?></strong> 에 Google Authenticator, Microsoft Authenticator 등으로 아래 시크릿 또는 QR을 등록한 뒤, 표시되는 6자리 코드를 입력해 주세요.</p>
+    <?php if (! empty($qrDataUri)): ?>
+    <div class="flex justify-center">
+      <img src="<?= esc($qrDataUri, 'attr') ?>" alt="TOTP QR 코드" class="border border-gray-200 rounded max-w-[200px] h-auto"/>
+    </div>
+    <?php else: ?>
+    <p class="text-xs text-amber-700 bg-amber-50 border border-amber-200 rounded p-2">QR 이미지를 불러올 수 없습니다. 아래 시크릿을 앱에 직접 입력해 주세요.</p>
+    <?php endif; ?>
+    <div>
+      <span class="block text-xs font-semibold text-gray-500 mb-1">수동 입력용 시크릿</span>
+      <code class="block text-sm bg-gray-100 border border-gray-200 rounded px-3 py-2 break-all select-all"><?= esc($secret) ?></code>
+    </div>
+    <form action="<?= base_url('login/totp-setup') ?>" method="POST" class="space-y-4 pt-2 border-t border-gray-200">
+      <?= csrf_field() ?>
+      <div>
+        <label class="block text-sm font-bold text-gray-700 mb-1" for="totp_code">확인용 인증 코드</label>
+        <input class="block w-full border border-gray-300 rounded px-3 py-2 text-sm tracking-widest focus:ring-blue-500 focus:border-blue-500" id="totp_code" name="totp_code" type="text" inputmode="numeric" pattern="[0-9]*" maxlength="6" autocomplete="one-time-code" autofocus placeholder="000000" value="<?= esc(old('totp_code')) ?>"/>
+      </div>
+      <div class="flex gap-2">
+        <button type="submit" class="bg-btn-search text-white px-4 py-2 rounded-sm text-sm font-medium shadow hover:opacity-90 transition border border-transparent">등록 완료</button>
+        <a href="<?= base_url('login') ?>" class="bg-white text-gray-700 border border-gray-300 px-4 py-2 rounded-sm text-sm shadow hover:bg-gray-50 transition">취소</a>
+      </div>
+    </form>
+  </section>
+</main>
+<footer class="bg-gray-200 border-t border-gray-300 px-4 py-1 text-xs text-gray-600 shrink-0">쓰레기봉투 물류시스템</footer>
+</body>
+</html>

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/create_bag_issue.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('bag/issue/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('bag/issue') ?>" 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/bag/create_bag_order.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('bag/order/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('bag/purchase-inbound') ?>" 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/bag/create_bag_receiving.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('bag/receiving/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('bag/purchase-inbound') ?>" 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/bag/create_bag_sale.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('bag/sale/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('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/bag/create_shop_order.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('bag/shop-order/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('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/bag/daily_inventory.php

@@ -147,7 +147,7 @@ $siteNavTree = get_site_nav_tree();
 </nav>
 <?php
 $mbLevel = (int) session()->get('mb_level');
-$isAdmin = ($mbLevel === \Config\Roles::LEVEL_SUPER_ADMIN || $mbLevel === \Config\Roles::LEVEL_LOCAL_ADMIN);
+$isAdmin = (\Config\Roles::isSuperAdminEquivalent($mbLevel) || $mbLevel === \Config\Roles::LEVEL_LOCAL_ADMIN);
 ?>
 <!-- 관리자 이동 버튼(관리자만) · 종료 -->
 <div class="flex items-center gap-2">

app/Views/bag/flow.php

@@ -0,0 +1,93 @@
+<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>
+  <div class="flex gap-2 mb-2">
+    <a href="<?= base_url('bag/receiving/create') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm text-sm">입고 처리</a>
+    <a href="<?= base_url('bag/sale/create') ?>" class="bg-white text-blue-600 border border-blue-300 px-3 py-1.5 rounded-sm text-sm">판매 등록</a>
+    <a href="<?= base_url('bag/issue/create') ?>" class="bg-white text-blue-600 border border-blue-300 px-3 py-1.5 rounded-sm text-sm">불출 처리</a>
+  </div>
+
+  <!-- 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>