Initial financial project import

.gitignore

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+.env
+.agents/
+.codex/
+*.log
+*.db
+*.sqlite
+*.sql
+cache/
+tmp/
+uploads/
+secrets/
+secret/

README.md

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+# Financial
+
+PHP based personal finance service for accounts, transactions, categories, installments, loans, recurring transactions, and merchant classification rules.
+
+## Main Features
+
+- Server-rendered authenticated screens for personal finance data.
+- Account, transaction, installment, loan, recurring transaction, and merchant rule management.
+- CSRF protected form POST workflows.
+- Category suggestion API based on merchant rules and confidence.
+
+## Main APIs
+
+- `public/api/category_suggest.php`
+- Standard authenticated form POST save flows.
+
+## Structure
+
+- `app/config/database.php`: DB config bridge.
+- `app/lib/auth.php`: authentication, remember token, CSRF, and no-store headers.
+- `app/lib/*_service.php`: domain services.
+- `public/*.php`: screens and form handlers.
+
+## Secrets
+
+DB credentials are loaded from `/home/seo/secret/financial.php`. Do not commit that file.
+
+## Security
+
+- Uses login sessions and remember tokens.
+- POST forms validate CSRF tokens.
+- Personal financial responses should remain private and no-store.
+

app/config/database.php

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+<?php
+$financialSecretFile = '/home/seo/secret/financial.php';
+$financialSecretConfig = is_file($financialSecretFile) ? require $financialSecretFile : [];
+
+return [
+    'host' => getenv('FINANCIAL_DB_HOST') ?: ($financialSecretConfig['host'] ?? '127.0.0.1'),
+    'port' => (int)(getenv('FINANCIAL_DB_PORT') ?: ($financialSecretConfig['port'] ?? 3306)),
+    'dbname' => getenv('FINANCIAL_DB_NAME') ?: ($financialSecretConfig['dbname'] ?? 'financial'),
+    'username' => getenv('FINANCIAL_DB_USER') ?: ($financialSecretConfig['username'] ?? 'financial'),
+    'password' => getenv('FINANCIAL_DB_PASSWORD') ?: ($financialSecretConfig['password'] ?? ''),
+    'charset' => getenv('FINANCIAL_DB_CHARSET') ?: ($financialSecretConfig['charset'] ?? 'utf8mb4'),
+];

app/lib/account_service.php

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+<?php
+
+require_once __DIR__ . '/db.php';
+
+function recalculate_account_balance(int $accountId): void
+{
+    $pdo = db();
+
+    $stmt = $pdo->prepare("SELECT id, account_type, opening_balance FROM accounts WHERE id = ?");
+    $stmt->execute([$accountId]);
+    $account = $stmt->fetch();
+
+    if (!$account) {
+        return;
+    }
+
+    $opening = (float)$account['opening_balance'];
+    $type = $account['account_type'];
+    $balance = $opening;
+
+    if ($type === 'bank' || $type === 'cash' || $type === 'other') {
+        $stmt = $pdo->prepare("
+            SELECT
+                COALESCE(SUM(CASE
+                    WHEN transaction_type = 'income' AND account_id = :id THEN amount
+                    ELSE 0 END), 0) AS income_sum,
+
+                COALESCE(SUM(CASE
+                    WHEN transaction_type = 'expense' AND account_id = :id THEN amount
+                    ELSE 0 END), 0) AS expense_sum,
+
+                COALESCE(SUM(CASE
+                    WHEN transaction_type = 'transfer' AND account_id = :id THEN amount
+                    ELSE 0 END), 0) AS transfer_out_sum,
+
+                COALESCE(SUM(CASE
+                    WHEN transaction_type = 'transfer' AND related_account_id = :id THEN amount
+                    ELSE 0 END), 0) AS transfer_in_sum,
+
+                COALESCE(SUM(CASE
+                    WHEN transaction_type = 'card_payment' AND account_id = :id THEN amount
+                    ELSE 0 END), 0) AS card_payment_sum
+            FROM transactions
+            WHERE account_id = :id OR related_account_id = :id
+        ");
+        $stmt->execute(['id' => $accountId]);
+        $row = $stmt->fetch();
+
+        $balance += (float)$row['income_sum'];
+        $balance -= (float)$row['expense_sum'];
+        $balance -= (float)$row['transfer_out_sum'];
+        $balance += (float)$row['transfer_in_sum'];
+        $balance -= (float)$row['card_payment_sum'];
+    } elseif ($type === 'card') {
+        $stmt = $pdo->prepare("
+            SELECT
+                COALESCE(SUM(CASE
+                    WHEN transaction_type = 'expense' AND account_id = :id THEN amount
+                    ELSE 0 END), 0) AS card_use_sum,
+
+                COALESCE(SUM(CASE
+                    WHEN transaction_type = 'card_payment' AND related_account_id = :id THEN amount
+                    ELSE 0 END), 0) AS paid_sum
+            FROM transactions
+            WHERE account_id = :id OR related_account_id = :id
+        ");
+        $stmt->execute(['id' => $accountId]);
+        $row = $stmt->fetch();
+
+        $balance += (float)$row['card_use_sum'];
+        $balance -= (float)$row['paid_sum'];
+    }
+
+    $stmt = $pdo->prepare("UPDATE accounts SET current_balance = ? WHERE id = ?");
+    $stmt->execute([$balance, $accountId]);
+}

app/lib/auth.php

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+<?php
+
+require_once __DIR__ . '/db.php';
+
+if (session_status() === PHP_SESSION_NONE) {
+    session_set_cookie_params([
+        'lifetime' => 0,
+        'path' => '/',
+        'secure' => !empty($_SERVER['HTTPS']) && $_SERVER['HTTPS'] !== 'off',
+        'httponly' => true,
+        'samesite' => 'Lax',
+    ]);
+    session_start();
+}
+
+function send_private_no_store_headers(): void
+{
+    if (headers_sent()) {
+        return;
+    }
+
+    header('Cache-Control: no-store, no-cache, must-revalidate, max-age=0');
+    header('Pragma: no-cache');
+    header('Expires: 0');
+    header('X-Content-Type-Options: nosniff');
+    header('Referrer-Policy: same-origin');
+}
+
+function csrf_token(): string
+{
+    if (empty($_SESSION['csrf_token'])) {
+        $_SESSION['csrf_token'] = bin2hex(random_bytes(32));
+    }
+
+    return $_SESSION['csrf_token'];
+}
+
+function csrf_field(): string
+{
+    return '<input type="hidden" name="csrf_token" value="' .
+        htmlspecialchars(csrf_token(), ENT_QUOTES, 'UTF-8') .
+        '">';
+}
+
+function verify_csrf_token(?string $token): bool
+{
+    return is_string($token)
+        && isset($_SESSION['csrf_token'])
+        && hash_equals($_SESSION['csrf_token'], $token);
+}
+
+function require_valid_csrf_for_post(): void
+{
+    if (($_SERVER['REQUEST_METHOD'] ?? '') !== 'POST') {
+        return;
+    }
+
+    if (verify_csrf_token($_POST['csrf_token'] ?? null)) {
+        return;
+    }
+
+    http_response_code(419);
+    exit('Invalid CSRF token.');
+}
+
+function enable_csrf_form_injection(): void
+{
+    if (PHP_SAPI === 'cli' || defined('FINANCIAL_CSRF_INJECTION_ENABLED')) {
+        return;
+    }
+
+    define('FINANCIAL_CSRF_INJECTION_ENABLED', true);
+
+    ob_start(static function (string $buffer): string {
+        if (
+            stripos($buffer, '<form') === false ||
+            !preg_match('/method\s*=\s*["\']?post/i', $buffer)
+        ) {
+            return $buffer;
+        }
+
+        $field = csrf_field();
+
+        return preg_replace_callback(
+            '/<form\b([^>]*)>/i',
+            static function (array $matches) use ($field): string {
+                $tag = $matches[0];
+
+                if (
+                    stripos($tag, 'method="post"') === false &&
+                    stripos($tag, "method='post'") === false &&
+                    !preg_match('/method\s*=\s*post/i', $tag)
+                ) {
+                    return $tag;
+                }
+
+                if (stripos($tag, 'csrf_token') !== false) {
+                    return $tag;
+                }
+
+                return $tag . $field;
+            },
+            $buffer
+        ) ?? $buffer;
+    });
+}
+
+function throttle_login_attempts(string $username): void
+{
+    $key = 'login_attempts_' . hash('sha256', strtolower($username) . '|' . ($_SERVER['REMOTE_ADDR'] ?? ''));
+    $now = time();
+    $attempt = $_SESSION[$key] ?? ['count' => 0, 'first_at' => $now];
+
+    if (($now - (int)$attempt['first_at']) > 900) {
+        $attempt = ['count' => 0, 'first_at' => $now];
+    }
+
+    if ((int)$attempt['count'] >= 8) {
+        throw new RuntimeException('로그인 시도가 많습니다. 잠시 후 다시 시도하세요.');
+    }
+
+    $attempt['count']++;
+    $_SESSION[$key] = $attempt;
+}
+
+function clear_login_attempts(string $username): void
+{
+    $key = 'login_attempts_' . hash('sha256', strtolower($username) . '|' . ($_SERVER['REMOTE_ADDR'] ?? ''));
+    unset($_SESSION[$key]);
+}
+
+function login_user(array $user, bool $remember = false): void
+{
+    session_regenerate_id(true);
+
+    $_SESSION['user_id'] = (int)$user['id'];
+    $_SESSION['username'] = $user['username'];
+
+    if ($remember) {
+        $token = bin2hex(random_bytes(32));
+        $tokenHash = hash('sha256', $token);
+        $expiresAt = date('Y-m-d H:i:s', strtotime('+30 days'));
+
+        $pdo = db();
+        $stmt = $pdo->prepare("
+            UPDATE users
+            SET remember_token = ?, remember_expires_at = ?
+            WHERE id = ?
+        ");
+        $stmt->execute([$tokenHash, $expiresAt, $user['id']]);
+
+        setcookie(
+            'remember_token',
+            $token,
+            [
+                'expires' => strtotime('+30 days'),
+                'path' => '/',
+                'secure' => true,
+                'httponly' => true,
+                'samesite' => 'Lax',
+            ]
+        );
+    }
+}
+
+function logout_user(): void
+{
+    if (!empty($_SESSION['user_id'])) {
+        $pdo = db();
+        $stmt = $pdo->prepare("
+            UPDATE users
+            SET remember_token = NULL, remember_expires_at = NULL
+            WHERE id = ?
+        ");
+        $stmt->execute([$_SESSION['user_id']]);
+    }
+
+    setcookie(
+        'remember_token',
+        '',
+        [
+            'expires' => time() - 3600,
+            'path' => '/',
+            'secure' => true,
+            'httponly' => true,
+            'samesite' => 'Lax',
+        ]
+    );
+
+    $_SESSION = [];
+    if (ini_get('session.use_cookies')) {
+        $params = session_get_cookie_params();
+        setcookie(session_name(), '', time() - 42000, $params['path'], $params['domain'] ?? '', $params['secure'] ?? false, $params['httponly'] ?? false);
+    }
+    session_destroy();
+}
+
+function try_auto_login(): void
+{
+    if (!empty($_SESSION['user_id'])) {
+        return;
+    }
+
+    if (empty($_COOKIE['remember_token'])) {
+        return;
+    }
+
+    $token = $_COOKIE['remember_token'];
+    $tokenHash = hash('sha256', $token);
+
+    $pdo = db();
+    $stmt = $pdo->prepare("
+        SELECT *
+        FROM users
+        WHERE remember_token = ?
+          AND remember_expires_at IS NOT NULL
+          AND remember_expires_at > NOW()
+        LIMIT 1
+    ");
+    $stmt->execute([$tokenHash]);
+    $user = $stmt->fetch();
+
+    if (!$user) {
+        setcookie(
+            'remember_token',
+            '',
+            [
+                'expires' => time() - 3600,
+                'path' => '/',
+                'secure' => true,
+                'httponly' => true,
+                'samesite' => 'Lax',
+            ]
+        );
+        return;
+    }
+
+    $_SESSION['user_id'] = (int)$user['id'];
+    $_SESSION['username'] = $user['username'];
+
+    $newToken = bin2hex(random_bytes(32));
+    $newHash = hash('sha256', $newToken);
+    $expiresAt = date('Y-m-d H:i:s', strtotime('+30 days'));
+
+    $stmt = $pdo->prepare("
+        UPDATE users
+        SET remember_token = ?, remember_expires_at = ?
+        WHERE id = ?
+    ");
+    $stmt->execute([$newHash, $expiresAt, $user['id']]);
+
+    setcookie(
+        'remember_token',
+        $newToken,
+        [
+            'expires' => strtotime('+30 days'),
+            'path' => '/',
+            'secure' => true,
+            'httponly' => true,
+            'samesite' => 'Lax',
+        ]
+    );
+}
+
+function check_auth(): void
+{
+    try_auto_login();
+
+    if (empty($_SESSION['user_id'])) {
+        header('Location: /login.php');
+        exit;
+    }
+
+    send_private_no_store_headers();
+}
+
+function user_id(): int
+{
+    return (int)($_SESSION['user_id'] ?? 0);
+}
+
+send_private_no_store_headers();
+require_valid_csrf_for_post();
+enable_csrf_form_injection();

app/lib/card_billing_service.php

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+<?php
+
+function normalize_card_kind(array $account): ?string
+{
+    $kind = strtolower(trim((string)($account['card_kind'] ?? '')));
+
+    if ($kind === 'credit') {
+        return 'credit';
+    }
+
+    if ($kind === 'check') {
+        return 'check';
+    }
+
+    return null;
+}
+
+function safe_date_ts(string $date): ?int
+{
+    $ts = strtotime($date);
+    return $ts === false ? null : $ts;
+}
+
+function card_month_day_date(string $billingYearMonth, int $monthOffset, int $day): ?DateTime
+{
+    if (!preg_match('/^\d{4}-\d{2}$/', $billingYearMonth)) {
+        return null;
+    }
+
+    if ($day < 1 || $day > 31) {
+        return null;
+    }
+
+    $base = new DateTime($billingYearMonth . '-01');
+
+    if ($monthOffset !== 0) {
+        $base->modify(($monthOffset > 0 ? '+' : '') . $monthOffset . ' month');
+    }
+
+    $lastDay = (int)$base->format('t');
+    $realDay = min($day, $lastDay);
+
+    $base->setDate(
+        (int)$base->format('Y'),
+        (int)$base->format('m'),
+        $realDay
+    );
+
+    return $base;
+}
+
+function account_has_statement_period(array $account): bool
+{
+    return isset(
+        $account['statement_start_month_offset'],
+        $account['statement_start_day'],
+        $account['statement_end_month_offset'],
+        $account['statement_end_day']
+    )
+    && $account['statement_start_month_offset'] !== null
+    && $account['statement_start_day'] !== null
+    && $account['statement_end_month_offset'] !== null
+    && $account['statement_end_day'] !== null
+    && (int)$account['statement_start_day'] >= 1
+    && (int)$account['statement_start_day'] <= 31
+    && (int)$account['statement_end_day'] >= 1
+    && (int)$account['statement_end_day'] <= 31;
+}
+
+function transaction_date_in_card_statement_month(array $account, string $transactionDate, string $billingYearMonth): bool
+{
+    $txTs = safe_date_ts($transactionDate);
+    if ($txTs === null) {
+        return false;
+    }
+
+    if (!account_has_statement_period($account)) {
+        return false;
+    }
+
+    $start = card_month_day_date(
+        $billingYearMonth,
+        (int)$account['statement_start_month_offset'],
+        (int)$account['statement_start_day']
+    );
+
+    $end = card_month_day_date(
+        $billingYearMonth,
+        (int)$account['statement_end_month_offset'],
+        (int)$account['statement_end_day']
+    );
+
+    if (!$start || !$end) {
+        return false;
+    }
+
+    $tx = new DateTime(date('Y-m-d', $txTs));
+
+    return $tx >= $start && $tx <= $end;
+}
+
+function get_card_billing_year_month_by_statement_period(array $account, string $transactionDate): ?string
+{
+    $txTs = safe_date_ts($transactionDate);
+    if ($txTs === null) {
+        return null;
+    }
+
+    if (!account_has_statement_period($account)) {
+        return null;
+    }
+
+    $tx = new DateTime(date('Y-m-d', $txTs));
+
+    /*
+     * 청구월 기준 사용기간 예:
+     * 2026-05 청구월 = 2026-04-11 ~ 2026-05-10
+     *
+     * 거래일 주변의 청구월만 검사하면 됨.
+     * 전월/당월/익월/익익월까지 여유 있게 검사.
+     */
+    $base = new DateTime($tx->format('Y-m-01'));
+
+    for ($i = -1; $i <= 2; $i++) {
+        $candidate = clone $base;
+        if ($i !== 0) {
+            $candidate->modify(($i > 0 ? '+' : '') . $i . ' month');
+        }
+
+        $candidateYm = $candidate->format('Y-m');
+
+        if (transaction_date_in_card_statement_month($account, $transactionDate, $candidateYm)) {
+            return $candidateYm;
+        }
+    }
+
+    return null;
+}
+
+function get_card_billing_year_month(array $account, string $transactionDate): ?string
+{
+    if (($account['account_type'] ?? '') !== 'card') {
+        return null;
+    }
+
+    $ts = safe_date_ts($transactionDate);
+    if ($ts === null) {
+        return null;
+    }
+
+    $cardKind = normalize_card_kind($account);
+
+    // 체크카드는 즉시형으로 보고 거래월 그대로
+    if ($cardKind === 'check') {
+        return date('Y-m', $ts);
+    }
+
+    // 신용카드인데 신용공여기간 계산을 안 쓰면 거래월 그대로
+    if (empty($account['use_credit_grace_period'])) {
+        return date('Y-m', $ts);
+    }
+
+    // 신규 방식: 카드사별 실제 사용기간 설정 우선
+    $statementYm = get_card_billing_year_month_by_statement_period($account, $transactionDate);
+    if ($statementYm !== null) {
+        return $statementYm;
+    }
+
+    // fallback: 기존 billing_day 단순 방식
+    $billingDay = (int)($account['billing_day'] ?? 0);
+    if ($billingDay <= 0 || $billingDay > 31) {
+        return date('Y-m', $ts);
+    }
+
+    $dt = new DateTime(date('Y-m-d', $ts));
+    $day = (int)$dt->format('d');
+
+    if ($day <= $billingDay) {
+        return $dt->format('Y-m');
+    }
+
+    $dt->modify('first day of next month');
+    return $dt->format('Y-m');
+}
+
+function get_card_payment_date(array $account, string $billingYearMonth): ?string
+{
+    if (($account['account_type'] ?? '') !== 'card') {
+        return null;
+    }
+
+    if (!preg_match('/^\d{4}-\d{2}$/', $billingYearMonth)) {
+        return null;
+    }
+
+    $paymentDay = (int)($account['payment_day'] ?? 0);
+    if ($paymentDay <= 0 || $paymentDay > 31) {
+        return null;
+    }
+
+    [$year, $month] = explode('-', $billingYearMonth);
+    $year = (int)$year;
+    $month = (int)$month;
+
+    $firstDay = new DateTime(sprintf('%04d-%02d-01', $year, $month));
+    $lastDay = (int)$firstDay->format('t');
+    $day = min($paymentDay, $lastDay);
+
+    $firstDay->setDate($year, $month, $day);
+    return $firstDay->format('Y-m-d');
+}
+
+function get_card_statement_period_label(array $account): ?string
+{
+    if (!account_has_statement_period($account)) {
+        return null;
+    }
+
+    $startOffset = (int)$account['statement_start_month_offset'];
+    $startDay = (int)$account['statement_start_day'];
+    $endOffset = (int)$account['statement_end_month_offset'];
+    $endDay = (int)$account['statement_end_day'];
+
+    $monthText = function (int $offset): string {
+        if ($offset === -2) return '전전월';
+        if ($offset === -1) return '전월';
+        if ($offset === 0) return '당월';
+        if ($offset === 1) return '익월';
+        if ($offset === 2) return '익익월';
+        return $offset . '개월';
+    };
+
+    return $monthText($startOffset) . ' ' . $startDay . '일 ~ ' .
+           $monthText($endOffset) . ' ' . $endDay . '일 사용분';
+}
+
+function get_card_billing_label(array $account): string
+{
+    if (($account['account_type'] ?? '') !== 'card') {
+        return '-';
+    }
+
+    $cardKind = normalize_card_kind($account);
+
+    if ($cardKind === 'check') {
+        return '체크카드 · 즉시출금';
+    }
+
+    if ($cardKind === 'credit') {
+        $paymentDay = (int)($account['payment_day'] ?? 0);
+
+        if (!empty($account['billing_cycle_memo'])) {
+            return (string)$account['billing_cycle_memo'];
+        }
+
+        $periodLabel = get_card_statement_period_label($account);
+        if ($periodLabel !== null && $paymentDay > 0) {
+            return '신용카드 · ' . $periodLabel . ' / 납부일 ' . $paymentDay . '일';
+        }
+
+        if ($periodLabel !== null) {
+            return '신용카드 · ' . $periodLabel;
+        }
+
+        $billingDay = (int)($account['billing_day'] ?? 0);
+        if ($billingDay > 0 && $paymentDay > 0) {
+            return '신용카드 · 결제기준일 ' . $billingDay . '일 / 납부일 ' . $paymentDay . '일';
+        }
+
+        return '신용카드';
+    }
+
+    return '카드';
+}

app/lib/db.php

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+<?php
+
+function db(): PDO
+{
+    static $pdo = null;
+
+    if ($pdo instanceof PDO) {
+        return $pdo;
+    }
+
+    $config = require __DIR__ . '/../config/database.php';
+
+    $dsn = sprintf(
+        'mysql:host=%s;port=%d;dbname=%s;charset=%s',
+        $config['host'],
+        $config['port'],
+        $config['dbname'],
+        $config['charset']
+    );
+
+    $pdo = new PDO(
+        $dsn,
+        $config['username'],
+        $config['password'],
+        [
+            PDO::ATTR_ERRMODE => PDO::ERRMODE_EXCEPTION,
+            PDO::ATTR_DEFAULT_FETCH_MODE => PDO::FETCH_ASSOC,
+        ]
+    );
+
+    return $pdo;
+}

app/lib/helpers.php

@@ -0,0 +1,98 @@
+<?php
+
+function h($value): string
+{
+    return htmlspecialchars((string)($value ?? ''), ENT_QUOTES, 'UTF-8');
+}
+
+function won($value): string
+{
+    return number_format((float)$value, 0) . '원';
+}
+
+function money_plain($value, int $decimals = 0): string
+{
+    return number_format((float)$value, $decimals);
+}
+
+function numf($value, int $decimals = 0): string
+{
+    return number_format((float)$value, $decimals);
+}
+
+function intvalf($value): string
+{
+    return number_format((int)$value);
+}
+
+function percentf($value, int $decimals = 1): string
+{
+    return number_format((float)$value, $decimals) . '%';
+}
+
+function blank_to_dash($value): string
+{
+    $value = trim((string)($value ?? ''));
+    return $value === '' ? '-' : $value;
+}
+
+function ymd($value): string
+{
+    if (empty($value)) {
+        return '-';
+    }
+
+    $ts = strtotime((string)$value);
+    if ($ts === false) {
+        return h((string)$value);
+    }
+
+    return date('Y-m-d', $ts);
+}
+
+function ym($value): string
+{
+    if (empty($value)) {
+        return '-';
+    }
+
+    $ts = strtotime((string)$value . '-01');
+    if ($ts === false) {
+        return h((string)$value);
+    }
+
+    return date('Y-m', $ts);
+}
+
+function redirect(string $url): void
+{
+    header("Location: {$url}");
+    exit;
+}
+
+function set_flash_message(string $type, string $message): void
+{
+    if (session_status() === PHP_SESSION_NONE) {
+        session_start();
+    }
+
+    $_SESSION['flash_message'] = [
+        'type' => $type,
+        'message' => $message,
+    ];
+}
+
+function get_flash_message(): ?array
+{
+    if (session_status() === PHP_SESSION_NONE) {
+        session_start();
+    }
+
+    if (empty($_SESSION['flash_message'])) {
+        return null;
+    }
+
+    $flash = $_SESSION['flash_message'];
+    unset($_SESSION['flash_message']);
+    return $flash;
+}

app/lib/installment_service.php

@@ -0,0 +1,704 @@
+<?php
+
+require_once __DIR__ . '/db.php';
+require_once __DIR__ . '/account_service.php';
+require_once __DIR__ . '/card_billing_service.php';
+
+function split_amount_evenly(float $amount, int $months): array
+{
+    if ($months <= 0) {
+        throw new RuntimeException('개월 수가 올바르지 않습니다.');
+    }
+
+    // 원화 기준: 소수점 제거
+    $amount = (int)floor($amount);
+
+    $base = intdiv($amount, $months);
+    $remainder = $amount % $months;
+
+    $amounts = array_fill(0, $months, $base);
+
+    // 남는 원 단위는 마지막 회차에 몰아줌
+    if ($remainder > 0) {
+        $amounts[$months - 1] += $remainder;
+    }
+
+    return $amounts;
+}
+
+function calculate_installment_interest_total(
+    float $principalAmount,
+    int $installmentMonths,
+    float $annualInterestRate
+): float {
+    if ($installmentMonths <= 1 || $annualInterestRate <= 0) {
+        return 0.0;
+    }
+
+    $principalAmount = floor($principalAmount);
+    $monthlyRate = ($annualInterestRate / 100.0) / 12.0;
+
+    $averageOutstanding = $principalAmount / 2.0;
+    $interestTotal = $averageOutstanding * $monthlyRate * $installmentMonths;
+
+    // 원화 기준 버림
+    return (float)floor($interestTotal);
+}
+
+function create_installment_schedule(
+    int $userId,
+    int $transactionId,
+    int $accountId,
+    float $principalAmount,
+    int $installmentMonths,
+    string $transactionDate,
+    float $annualInterestRate = 0.0,
+    ?float $interestTotal = null,
+    ?float $totalBilledAmount = null,
+    string $interestType = 'none'
+): void {
+    $pdo = db();
+
+    if ($installmentMonths <= 1) {
+        return;
+    }
+
+    // 원화 기준
+    $principalAmount = (float)floor($principalAmount);
+    $annualInterestRate = round($annualInterestRate, 4);
+
+    if ($interestTotal === null) {
+        $interestTotal = calculate_installment_interest_total(
+            $principalAmount,
+            $installmentMonths,
+            $annualInterestRate
+        );
+    }
+
+    $interestTotal = (float)floor($interestTotal);
+
+    if ($totalBilledAmount === null) {
+        $totalBilledAmount = $principalAmount + $interestTotal;
+    }
+
+    $totalBilledAmount = (float)floor($totalBilledAmount);
+
+    if ($totalBilledAmount < $principalAmount) {
+        throw new RuntimeException('총 청구금액은 원금보다 작을 수 없습니다.');
+    }
+
+    if (($principalAmount + $interestTotal) !== $totalBilledAmount) {
+        throw new RuntimeException('원금 + 총이자와 총 청구금액이 일치해야 합니다.');
+    }
+
+    $pdo->beginTransaction();
+
+    try {
+        $stmtAcc = $pdo->prepare("
+            SELECT *
+            FROM accounts
+            WHERE id = ?
+              AND user_id = ?
+            LIMIT 1
+        ");
+        $stmtAcc->execute([$accountId, $userId]);
+        $account = $stmtAcc->fetch();
+
+        /*
+         * 핵심:
+         * 1회차 시작월은 거래월이 아니라
+         * 카드사 신용공여기간 계산 결과인 billing_year_month 기준.
+         *
+         * 예:
+         * 2026-04-24 사용 + 우리카드 25일 결제
+         * => startYm = 2026-05
+         * => 1회차 2026-05
+         */
+        $startYm = null;
+
+        if ($account) {
+            $startYm = get_card_billing_year_month($account, $transactionDate);
+        }
+
+        if (!$startYm) {
+            $startYm = date('Y-m', strtotime($transactionDate));
+        }
+
+        $principalParts = split_amount_evenly($principalAmount, $installmentMonths);
+        $interestParts = split_amount_evenly($interestTotal, $installmentMonths);
+
+        $stmt = $pdo->prepare("
+            INSERT INTO installments
+            (
+                user_id,
+                transaction_id,
+                account_id,
+                principal_amount,
+                interest_total,
+                total_billed_amount,
+                installment_months,
+                annual_interest_rate,
+                start_year_month,
+                interest_type,
+                current_cycle,
+                is_completed,
+                prepaid_principal_amount,
+                prepaid_interest_amount
+            )
+            VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, 1, 0, 0, 0)
+        ");
+
+        $stmt->execute([
+            $userId,
+            $transactionId,
+            $accountId,
+            $principalAmount,
+            $interestTotal,
+            $totalBilledAmount,
+            $installmentMonths,
+            $annualInterestRate,
+            $startYm,
+            $annualInterestRate > 0 ? $interestType : 'none'
+        ]);
+
+        $installmentId = (int)$pdo->lastInsertId();
+
+        $stmt = $pdo->prepare("
+            INSERT INTO installment_schedules
+            (
+                installment_id,
+                cycle_no,
+                bill_year_month,
+                principal_amount,
+                interest_amount,
+                total_amount,
+                is_billed,
+                billed_at
+            )
+            VALUES (?, ?, ?, ?, ?, ?, ?, ?)
+        ");
+
+        $currentYm = date('Y-m');
+
+        for ($i = 1; $i <= $installmentMonths; $i++) {
+            $ym = date('Y-m', strtotime($startYm . '-01 +' . ($i - 1) . ' month'));
+
+            $principalPart = (float)$principalParts[$i - 1];
+            $interestPart = (float)$interestParts[$i - 1];
+            $totalPart = $principalPart + $interestPart;
+
+            // 과거 청구월은 자동 청구완료
+            $isBilled = ($ym < $currentYm) ? 1 : 0;
+            $billedAt = $isBilled ? date('Y-m-d H:i:s') : null;
+
+            $stmt->execute([
+                $installmentId,
+                $i,
+                $ym,
+                $principalPart,
+                $interestPart,
+                $totalPart,
+                $isBilled,
+                $billedAt
+            ]);
+        }
+
+        recalculate_installment_status($installmentId);
+
+        $pdo->commit();
+    } catch (Throwable $e) {
+        $pdo->rollBack();
+        throw $e;
+    }
+}
+
+function delete_installment_by_transaction_id(int $transactionId): void
+{
+    $pdo = db();
+    $stmt = $pdo->prepare("DELETE FROM installments WHERE transaction_id = ?");
+    $stmt->execute([$transactionId]);
+}
+
+function get_installment_due_this_month(int $userId, string $yearMonth): float
+{
+    $pdo = db();
+
+    $stmt = $pdo->prepare("
+        SELECT COALESCE(SUM(s.total_amount), 0) AS total_due
+        FROM installment_schedules s
+        JOIN installments i ON i.id = s.installment_id
+        WHERE i.user_id = ?
+          AND s.bill_year_month = ?
+          AND s.is_billed = 0
+    ");
+    $stmt->execute([$userId, $yearMonth]);
+    $row = $stmt->fetch();
+
+    return (float)($row['total_due'] ?? 0);
+}
+
+function get_installment_remaining_principal(int $userId): float
+{
+    $pdo = db();
+
+    $stmt = $pdo->prepare("
+        SELECT COALESCE(SUM(s.principal_amount), 0) AS total_principal
+        FROM installment_schedules s
+        JOIN installments i ON i.id = s.installment_id
+        WHERE i.user_id = ?
+          AND s.is_billed = 0
+    ");
+    $stmt->execute([$userId]);
+    $row = $stmt->fetch();
+
+    return (float)($row['total_principal'] ?? 0);
+}
+
+function get_installment_remaining_interest(int $userId): float
+{
+    $pdo = db();
+
+    $stmt = $pdo->prepare("
+        SELECT COALESCE(SUM(s.interest_amount), 0) AS total_interest
+        FROM installment_schedules s
+        JOIN installments i ON i.id = s.installment_id
+        WHERE i.user_id = ?
+          AND s.is_billed = 0
+    ");
+    $stmt->execute([$userId]);
+    $row = $stmt->fetch();
+
+    return (float)($row['total_interest'] ?? 0);
+}
+
+function get_installment_remaining_total(int $userId): float
+{
+    $pdo = db();
+
+    $stmt = $pdo->prepare("
+        SELECT COALESCE(SUM(s.total_amount), 0) AS remaining_total
+        FROM installment_schedules s
+        JOIN installments i ON i.id = s.installment_id
+        WHERE i.user_id = ?
+          AND s.is_billed = 0
+    ");
+    $stmt->execute([$userId]);
+    $row = $stmt->fetch();
+
+    return (float)($row['remaining_total'] ?? 0);
+}
+
+function recalculate_installment_status(int $installmentId): void
+{
+    $pdo = db();
+
+    $stmt = $pdo->prepare("
+        SELECT
+            COALESCE(SUM(CASE WHEN is_billed = 0 THEN 1 ELSE 0 END), 0) AS remaining_count,
+            COALESCE(MIN(CASE WHEN is_billed = 0 THEN cycle_no ELSE NULL END), 0) AS next_cycle
+        FROM installment_schedules
+        WHERE installment_id = ?
+    ");
+    $stmt->execute([$installmentId]);
+    $row = $stmt->fetch();
+
+    $remainingCount = (int)($row['remaining_count'] ?? 0);
+    $nextCycle = (int)($row['next_cycle'] ?? 0);
+
+    $stmt = $pdo->prepare("
+        UPDATE installments
+        SET
+            current_cycle = ?,
+            is_completed = ?
+        WHERE id = ?
+    ");
+    $stmt->execute([
+        $nextCycle > 0 ? $nextCycle : 0,
+        $remainingCount === 0 ? 1 : 0,
+        $installmentId
+    ]);
+}
+
+function mark_installment_month_billed_for_card_payment(
+    int $userId,
+    int $cardAccountId,
+    string $yearMonth
+): int {
+    $pdo = db();
+    $pdo->beginTransaction();
+
+    try {
+        $stmt = $pdo->prepare("
+            SELECT s.id, s.installment_id
+            FROM installment_schedules s
+            JOIN installments i ON i.id = s.installment_id
+            WHERE i.user_id = ?
+              AND i.account_id = ?
+              AND s.bill_year_month = ?
+              AND s.is_billed = 0
+            ORDER BY s.id ASC
+        ");
+        $stmt->execute([$userId, $cardAccountId, $yearMonth]);
+        $rows = $stmt->fetchAll();
+
+        if (!$rows) {
+            $pdo->commit();
+            return 0;
+        }
+
+        $scheduleIds = array_column($rows, 'id');
+        $installmentIds = array_values(array_unique(array_map(
+            fn($r) => (int)$r['installment_id'],
+            $rows
+        )));
+
+        $placeholders = implode(',', array_fill(0, count($scheduleIds), '?'));
+
+        $stmt = $pdo->prepare("
+            UPDATE installment_schedules
+            SET is_billed = 1,
+                billed_at = NOW()
+            WHERE id IN ($placeholders)
+        ");
+        $stmt->execute($scheduleIds);
+
+        foreach ($installmentIds as $installmentId) {
+            recalculate_installment_status($installmentId);
+        }
+
+        $pdo->commit();
+        return count($scheduleIds);
+    } catch (Throwable $e) {
+        $pdo->rollBack();
+        throw $e;
+    }
+}
+
+function prepay_installment(
+    int $userId,
+    int $installmentId,
+    int $paymentAccountId,
+    string $prepayDate,
+    float $prepayPrincipalAmount,
+    float $prepayInterestAmount = 0.0,
+    ?string $description = null,
+    ?int $targetScheduleId = null
+): void {
+    $pdo = db();
+    $pdo->beginTransaction();
+
+    try {
+        $stmt = $pdo->prepare("
+            SELECT i.*, t.merchant_name
+            FROM installments i
+            JOIN transactions t ON t.id = i.transaction_id
+            WHERE i.id = ?
+              AND i.user_id = ?
+        ");
+        $stmt->execute([$installmentId, $userId]);
+        $installment = $stmt->fetch();
+
+        if (!$installment) {
+            throw new RuntimeException('할부 정보를 찾을 수 없습니다.');
+        }
+
+        $prepayPrincipalAmount = (float)floor($prepayPrincipalAmount);
+        $prepayInterestAmount = (float)floor($prepayInterestAmount);
+
+        if ($prepayPrincipalAmount <= 0 && $prepayInterestAmount <= 0) {
+            throw new RuntimeException('선결제 금액이 0보다 커야 합니다.');
+        }
+
+        $sql = "
+            SELECT id, principal_amount, interest_amount, total_amount
+            FROM installment_schedules
+            WHERE installment_id = ?
+            AND is_billed = 0
+        ";
+
+        $params = [$installmentId];
+
+        if ($targetScheduleId !== null && $targetScheduleId > 0) {
+            $sql .= " AND id = ? ";
+            $params[] = $targetScheduleId;
+        }
+
+        $sql .= " ORDER BY cycle_no ASC ";
+
+        $stmt = $pdo->prepare($sql);
+        $stmt->execute($params);
+        $remainingSchedules = $stmt->fetchAll();
+
+        if (!$remainingSchedules) {
+            throw new RuntimeException('남아있는 회차가 없습니다.');
+        }
+
+        $remainingPrincipal = (float)floor(array_sum(array_map(
+            fn($r) => (float)$r['principal_amount'],
+            $remainingSchedules
+        )));
+
+        $remainingInterest = (float)floor(array_sum(array_map(
+            fn($r) => (float)$r['interest_amount'],
+            $remainingSchedules
+        )));
+
+        // 초과 입력 시 남은 금액까지만 자동 보정
+        if ($prepayPrincipalAmount > $remainingPrincipal) {
+            $prepayPrincipalAmount = $remainingPrincipal;
+        }
+
+        if ($prepayInterestAmount > $remainingInterest) {
+            $prepayInterestAmount = $remainingInterest;
+        }
+
+        if ($prepayPrincipalAmount <= 0 && $prepayInterestAmount <= 0) {
+            throw new RuntimeException('남아있는 선결제 가능 금액이 없습니다.');
+        }
+
+        $remainingPrincipalToApply = $prepayPrincipalAmount;
+        $remainingInterestToApply = $prepayInterestAmount;
+
+        foreach ($remainingSchedules as $schedule) {
+            $scheduleId = (int)$schedule['id'];
+            $principal = (float)$schedule['principal_amount'];
+            $interest = (float)$schedule['interest_amount'];
+
+            $newPrincipal = $principal;
+            $newInterest = $interest;
+
+            if ($remainingPrincipalToApply > 0) {
+                $deduct = min($newPrincipal, $remainingPrincipalToApply);
+                $newPrincipal = $newPrincipal - $deduct;
+                $remainingPrincipalToApply = $remainingPrincipalToApply - $deduct;
+            }
+
+            if ($remainingInterestToApply > 0) {
+                $deduct = min($newInterest, $remainingInterestToApply);
+                $newInterest = $newInterest - $deduct;
+                $remainingInterestToApply = $remainingInterestToApply - $deduct;
+            }
+
+            $newPrincipal = (float)max(0, floor($newPrincipal));
+            $newInterest = (float)max(0, floor($newInterest));
+            $newTotal = $newPrincipal + $newInterest;
+
+            $isNowZero = ($newTotal <= 0) ? 1 : 0;
+
+            $stmt2 = $pdo->prepare("
+                UPDATE installment_schedules
+                SET principal_amount = ?,
+                    interest_amount = ?,
+                    total_amount = ?,
+                    is_billed = CASE WHEN ? = 1 THEN 1 ELSE is_billed END,
+                    billed_at = CASE WHEN ? = 1 THEN NOW() ELSE billed_at END
+                WHERE id = ?
+            ");
+
+            $stmt2->execute([
+                $newPrincipal,
+                $newInterest,
+                $newTotal,
+                $isNowZero,
+                $isNowZero,
+                $scheduleId
+            ]);
+        }
+
+        $totalAmount = $prepayPrincipalAmount + $prepayInterestAmount;
+
+        $stmt = $pdo->prepare("
+            INSERT INTO installment_prepayments
+            (
+                user_id,
+                installment_id,
+                account_id,
+                prepay_date,
+                principal_amount,
+                interest_amount,
+                total_amount,
+                description
+            )
+            VALUES (?, ?, ?, ?, ?, ?, ?, ?)
+        ");
+        $stmt->execute([
+            $userId,
+            $installmentId,
+            $paymentAccountId,
+            $prepayDate,
+            $prepayPrincipalAmount,
+            $prepayInterestAmount,
+            $totalAmount,
+            $description
+        ]);
+
+        $stmt = $pdo->prepare("
+            UPDATE installments
+            SET
+                prepaid_principal_amount = prepaid_principal_amount + ?,
+                prepaid_interest_amount = prepaid_interest_amount + ?
+            WHERE id = ?
+        ");
+        $stmt->execute([
+            $prepayPrincipalAmount,
+            $prepayInterestAmount,
+            $installmentId
+        ]);
+
+        recalculate_installment_status($installmentId);
+
+        $stmt = $pdo->prepare("
+            INSERT INTO transactions
+            (
+                user_id,
+                account_id,
+                category_id,
+                transaction_type,
+                amount,
+                is_installment,
+                installment_months,
+                installment_interest_rate,
+                installment_interest_total,
+                installment_total_billed,
+                installment_prepay_amount,
+                transaction_date,
+                merchant_name,
+                description,
+                related_account_id,
+                fingerprint
+            )
+            VALUES (?, ?, ?, 'expense', ?, 0, NULL, 0, 0, NULL, ?, ?, ?, ?, NULL, ?)
+        ");
+
+        $desc = $description ?: '할부 선결제/중도상환';
+
+        $fingerprint = hash('sha256', implode('|', [
+            $userId,
+            $paymentAccountId,
+            'installment_prepay',
+            $installmentId,
+            $prepayDate,
+            number_format($totalAmount, 2, '.', ''),
+            $desc
+        ]));
+
+        $stmtCat = $pdo->prepare("
+            SELECT id
+            FROM categories
+            WHERE user_id = ?
+              AND category_type = 'expense'
+              AND name = '기타지출'
+            LIMIT 1
+        ");
+        $stmtCat->execute([$userId]);
+        $category = $stmtCat->fetch();
+
+        if (!$category) {
+            throw new RuntimeException('선결제 기록용 expense 카테고리(기타지출)를 찾을 수 없습니다.');
+        }
+
+        $stmt->execute([
+            $userId,
+            $paymentAccountId,
+            (int)$category['id'],
+            $totalAmount,
+            $totalAmount,
+            $prepayDate,
+            $installment['merchant_name'],
+            '[할부 선결제] ' . $desc,
+            $fingerprint
+        ]);
+
+        $pdo->commit();
+
+        recalculate_account_balance($paymentAccountId);
+    } catch (Throwable $e) {
+        $pdo->rollBack();
+        throw $e;
+    }
+}
+
+function rebuild_all_installments_for_user(int $userId): int
+{
+    $pdo = db();
+    $pdo->beginTransaction();
+
+    try {
+        $stmt = $pdo->prepare("
+            SELECT
+                id,
+                account_id,
+                amount,
+                transaction_date,
+                installment_months,
+                installment_interest_rate,
+                installment_interest_total,
+                installment_total_billed
+            FROM transactions
+            WHERE user_id = ?
+              AND transaction_type = 'expense'
+              AND is_installment = 1
+              AND installment_months > 1
+            ORDER BY transaction_date ASC, id ASC
+        ");
+        $stmt->execute([$userId]);
+        $rows = $stmt->fetchAll();
+
+        $stmt = $pdo->prepare("
+            DELETE ip
+            FROM installment_prepayments ip
+            JOIN installments i ON i.id = ip.installment_id
+            WHERE i.user_id = ?
+        ");
+        $stmt->execute([$userId]);
+
+        $stmt = $pdo->prepare("
+            DELETE s
+            FROM installment_schedules s
+            JOIN installments i ON i.id = s.installment_id
+            WHERE i.user_id = ?
+        ");
+        $stmt->execute([$userId]);
+
+        $stmt = $pdo->prepare("
+            DELETE FROM installments
+            WHERE user_id = ?
+        ");
+        $stmt->execute([$userId]);
+
+        $pdo->commit();
+
+        $count = 0;
+
+        foreach ($rows as $row) {
+            create_installment_schedule(
+                $userId,
+                (int)$row['id'],
+                (int)$row['account_id'],
+                (float)$row['amount'],
+                (int)$row['installment_months'],
+                (string)$row['transaction_date'],
+                (float)($row['installment_interest_rate'] ?? 0),
+                $row['installment_interest_total'] !== null
+                    ? (float)$row['installment_interest_total']
+                    : null,
+                $row['installment_total_billed'] !== null
+                    ? (float)$row['installment_total_billed']
+                    : null,
+                ((float)($row['installment_interest_rate'] ?? 0) > 0)
+                    ? 'fixed_total'
+                    : 'none'
+            );
+
+            $count++;
+        }
+
+        return $count;
+    } catch (Throwable $e) {
+        if ($pdo->inTransaction()) {
+            $pdo->rollBack();
+        }
+
+        throw $e;
+    }
+}

app/lib/merchant_pattern_service.php

@@ -0,0 +1,172 @@
+<?php
+
+require_once __DIR__ . '/db.php';
+
+function normalize_merchant_text(string $text): string
+{
+    $text = trim($text);
+    $text = mb_strtolower($text, 'UTF-8');
+
+    $removeWords = [
+        '주식회사',
+        '(주)',
+        '㈜',
+        '유한회사',
+        '영농조합법인',
+        '농업회사법인',
+        '사단법인',
+        '재단법인',
+        '법인',
+        '카드',
+        '체크',
+        '승인',
+        '취소',
+        '일시불',
+        '할부',
+        '누적',
+        '잔액',
+    ];
+
+    foreach ($removeWords as $word) {
+        $text = str_replace($word, '', $text);
+    }
+
+    $replace = [
+        ' ' => '',
+        '-' => '',
+        '_' => '',
+        '(' => '',
+        ')' => '',
+        '[' => '',
+        ']' => '',
+        '{' => '',
+        '}' => '',
+        '.' => '',
+        ',' => '',
+        ':' => '',
+        ';' => '',
+        '/' => '',
+        '\\' => '',
+        '|' => '',
+        '\'' => '',
+        '"' => '',
+        "\t" => '',
+        "\n" => '',
+        "\r" => '',
+    ];
+
+    $text = strtr($text, $replace);
+
+    // 금액/시간/승인번호처럼 추천에 방해되는 숫자 덩어리 완화
+    $text = preg_replace('/\d{4,}/u', '', $text);
+
+    return trim((string)$text);
+}
+
+function map_transaction_type_to_category_type(string $transactionType): string
+{
+    if ($transactionType === 'income') {
+        return 'income';
+    }
+
+    if ($transactionType === 'expense') {
+        return 'expense';
+    }
+
+    return 'transfer';
+}
+
+function merchant_starts_with(string $haystack, string $needle): bool
+{
+    if ($needle === '') {
+        return false;
+    }
+
+    return mb_substr($haystack, 0, mb_strlen($needle, 'UTF-8'), 'UTF-8') === $needle;
+}
+
+function suggest_category_from_merchant(int $userId, string $merchantText, string $transactionType): ?array
+{
+    $pdo = db();
+
+    $merchantText = trim($merchantText);
+    if ($merchantText === '') {
+        return null;
+    }
+
+    $normalized = normalize_merchant_text($merchantText);
+    if ($normalized === '') {
+        return null;
+    }
+
+    $categoryType = map_transaction_type_to_category_type($transactionType);
+
+    $stmt = $pdo->prepare("
+        SELECT
+            r.id,
+            r.pattern_text,
+            r.normalized_pattern,
+            r.match_type,
+            r.priority,
+            r.confidence,
+            c.id AS category_id,
+            c.name AS category_name,
+            c.category_type
+        FROM merchant_pattern_rules r
+        JOIN categories c
+          ON c.id = r.category_id
+         AND c.user_id = r.user_id
+        WHERE r.user_id = ?
+          AND r.is_active = 1
+          AND c.is_active = 1
+          AND c.category_type = ?
+          AND r.normalized_pattern IS NOT NULL
+          AND r.normalized_pattern <> ''
+        ORDER BY
+          CASE r.match_type
+            WHEN 'exact' THEN 1
+            WHEN 'prefix' THEN 2
+            ELSE 3
+          END ASC,
+          r.priority ASC,
+          CHAR_LENGTH(r.normalized_pattern) DESC,
+          r.id ASC
+    ");
+    $stmt->execute([$userId, $categoryType]);
+    $rows = $stmt->fetchAll();
+
+    foreach ($rows as $row) {
+        $pattern = (string)$row['normalized_pattern'];
+
+        if ($pattern === '') {
+            continue;
+        }
+
+        $matched = false;
+
+        if ($row['match_type'] === 'exact') {
+            $matched = ($normalized === $pattern);
+        } elseif ($row['match_type'] === 'prefix') {
+            $matched = merchant_starts_with($normalized, $pattern);
+        } else {
+            $matched = mb_strpos($normalized, $pattern, 0, 'UTF-8') !== false;
+        }
+
+        if ($matched) {
+            return [
+                'rule_id' => (int)$row['id'],
+                'pattern_text' => (string)$row['pattern_text'],
+                'keyword' => (string)$row['pattern_text'],
+                'match_type' => (string)$row['match_type'],
+                'priority' => (int)$row['priority'],
+                'confidence' => (float)$row['confidence'],
+                'category_id' => (int)$row['category_id'],
+                'category_name' => (string)$row['category_name'],
+                'category_type' => (string)$row['category_type'],
+                'normalized_input' => $normalized,
+            ];
+        }
+    }
+
+    return null;
+}

app/lib/recurring_service.php

@@ -0,0 +1,49 @@
+<?php
+
+require_once __DIR__ . '/db.php';
+require_once __DIR__ . '/transaction_service.php';
+
+function apply_recurring_transactions_for_month(int $userId, string $ym, bool $skipDuplicates = true): int
+{
+    $pdo = db();
+
+    $stmt = $pdo->prepare("
+        SELECT *
+        FROM recurring_transactions
+        WHERE user_id = ?
+          AND is_active = 1
+          AND (last_applied_ym IS NULL OR last_applied_ym <> ?)
+        ORDER BY id ASC
+    ");
+    $stmt->execute([$userId, $ym]);
+    $items = $stmt->fetchAll();
+
+    $count = 0;
+    $lastDay = (int)date('t', strtotime($ym . '-01'));
+
+    foreach ($items as $item) {
+        $day = min((int)$item['day_of_month'], $lastDay);
+        $date = sprintf('%s-%02d', $ym, $day);
+
+        $inserted = create_transaction([
+            'user_id' => $userId,
+            'account_id' => (int)$item['account_id'],
+            'category_id' => (int)$item['category_id'],
+            'transaction_type' => $item['transaction_type'],
+            'amount' => (float)$item['amount'],
+            'transaction_date' => $date,
+            'merchant_name' => $item['merchant_name'],
+            'description' => $item['description'],
+            'related_account_id' => $item['related_account_id'] ? (int)$item['related_account_id'] : null,
+        ], $skipDuplicates);
+
+        $stmt2 = $pdo->prepare("UPDATE recurring_transactions SET last_applied_ym = ? WHERE id = ?");
+        $stmt2->execute([$ym, $item['id']]);
+
+        if ($inserted) {
+            $count++;
+        }
+    }
+
+    return $count;
+}

app/lib/transaction_form_service.php

@@ -0,0 +1,325 @@
+<?php
+
+require_once __DIR__ . '/db.php';
+require_once __DIR__ . '/helpers.php';
+
+/*
+테이블 필요
+
+CREATE TABLE IF NOT EXISTS user_transaction_defaults (
+    user_id BIGINT UNSIGNED NOT NULL PRIMARY KEY,
+    default_account_id BIGINT UNSIGNED DEFAULT NULL,
+    default_card_account_id BIGINT UNSIGNED DEFAULT NULL,
+    default_income_category_id BIGINT UNSIGNED DEFAULT NULL,
+    default_expense_category_id BIGINT UNSIGNED DEFAULT NULL,
+    default_transfer_category_id BIGINT UNSIGNED DEFAULT NULL,
+    default_card_payment_category_id BIGINT UNSIGNED DEFAULT NULL,
+    keep_last_values TINYINT(1) NOT NULL DEFAULT 1,
+    continue_after_save TINYINT(1) NOT NULL DEFAULT 1,
+    quick_amounts VARCHAR(255) DEFAULT NULL,
+    updated_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+        ON UPDATE CURRENT_TIMESTAMP
+);
+*/
+
+function get_transaction_form_defaults(int $userId): array
+{
+    $pdo = db();
+
+    $stmt = $pdo->prepare("
+        SELECT *
+        FROM user_transaction_defaults
+        WHERE user_id = ?
+        LIMIT 1
+    ");
+    $stmt->execute([$userId]);
+
+    $row = $stmt->fetch();
+
+    if (!$row) {
+        return get_transaction_form_default_seed();
+    }
+
+    $row['keep_last_values'] = (int)$row['keep_last_values'];
+    $row['continue_after_save'] = (int)$row['continue_after_save'];
+    $row['quick_amounts'] = parse_quick_amounts($row['quick_amounts'] ?? '');
+
+    return array_merge(get_transaction_form_default_seed(), $row);
+}
+
+function get_transaction_form_default_seed(): array
+{
+    return [
+        'default_account_id' => null,
+        'default_card_account_id' => null,
+
+        'default_income_category_id' => null,
+        'default_expense_category_id' => null,
+        'default_transfer_category_id' => null,
+        'default_card_payment_category_id' => null,
+
+        'keep_last_values' => 1,
+        'continue_after_save' => 1,
+
+        'quick_amounts' => [10000, 30000, 50000, 100000],
+    ];
+}
+
+function save_transaction_form_defaults(int $userId, array $data): void
+{
+    $pdo = db();
+
+    $quickAmounts = normalize_quick_amounts(
+        $data['quick_amounts'] ?? []
+    );
+
+    $stmt = $pdo->prepare("
+        INSERT INTO user_transaction_defaults
+        (
+            user_id,
+            default_account_id,
+            default_card_account_id,
+            default_income_category_id,
+            default_expense_category_id,
+            default_transfer_category_id,
+            default_card_payment_category_id,
+            keep_last_values,
+            continue_after_save,
+            quick_amounts
+        )
+        VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
+        ON DUPLICATE KEY UPDATE
+            default_account_id = VALUES(default_account_id),
+            default_card_account_id = VALUES(default_card_account_id),
+            default_income_category_id = VALUES(default_income_category_id),
+            default_expense_category_id = VALUES(default_expense_category_id),
+            default_transfer_category_id = VALUES(default_transfer_category_id),
+            default_card_payment_category_id = VALUES(default_card_payment_category_id),
+            keep_last_values = VALUES(keep_last_values),
+            continue_after_save = VALUES(continue_after_save),
+            quick_amounts = VALUES(quick_amounts)
+    ");
+
+    $stmt->execute([
+        $userId,
+
+        nullable_id($data['default_account_id'] ?? null),
+        nullable_id($data['default_card_account_id'] ?? null),
+
+        nullable_id($data['default_income_category_id'] ?? null),
+        nullable_id($data['default_expense_category_id'] ?? null),
+        nullable_id($data['default_transfer_category_id'] ?? null),
+        nullable_id($data['default_card_payment_category_id'] ?? null),
+
+        !empty($data['keep_last_values']) ? 1 : 0,
+        !empty($data['continue_after_save']) ? 1 : 0,
+
+        implode(',', $quickAmounts),
+    ]);
+}
+
+function nullable_id($value): ?int
+{
+    $v = (int)$value;
+
+    return $v > 0 ? $v : null;
+}
+
+function parse_quick_amounts(string $csv): array
+{
+    if (trim($csv) === '') {
+        return [10000, 30000, 50000, 100000];
+    }
+
+    $items = explode(',', $csv);
+    $result = [];
+
+    foreach ($items as $item) {
+        $v = (int)trim($item);
+        if ($v > 0) {
+            $result[] = $v;
+        }
+    }
+
+    if (!$result) {
+        return [10000, 30000, 50000, 100000];
+    }
+
+    return array_values(array_unique($result));
+}
+
+function normalize_quick_amounts(array $items): array
+{
+    $result = [];
+
+    foreach ($items as $item) {
+        $v = (int)$item;
+        if ($v > 0) {
+            $result[] = $v;
+        }
+    }
+
+    if (!$result) {
+        $result = [10000, 30000, 50000, 100000];
+    }
+
+    $result = array_values(array_unique($result));
+    sort($result);
+
+    return $result;
+}
+
+/**
+ * 거래 등록 화면 초기값
+ */
+function build_transaction_form_state(
+    int $userId,
+    array $defaults,
+    ?array $lastState = null
+): array {
+    $state = [
+        'transaction_date' => current_date_ymd(),
+        'transaction_type' => 'expense',
+
+        'account_id' => $defaults['default_account_id'] ?: 0,
+        'related_account_id' => 0,
+
+        'category_id' => $defaults['default_expense_category_id'] ?: 0,
+
+        'amount' => '',
+        'merchant_name' => '',
+        'description' => '',
+
+        'is_installment' => 0,
+        'installment_months' => '',
+        'installment_interest_rate' => '',
+
+        'continue_after_save' => $defaults['continue_after_save'],
+        'keep_last_values' => $defaults['keep_last_values'],
+        'save_as_defaults' => 0,
+    ];
+
+    if (!empty($defaults['keep_last_values']) && is_array($lastState)) {
+        $state = array_merge($state, $lastState);
+        $state['transaction_date'] = current_date_ymd();
+        $state['amount'] = '';
+    }
+
+    return $state;
+}
+
+/**
+ * 유형 변경 시 기본 카테고리 자동 선택
+ */
+function apply_default_category_by_type(array &$state, array $defaults): void
+{
+    $type = $state['transaction_type'] ?? 'expense';
+
+    if ($type === 'income') {
+        $state['category_id'] = $defaults['default_income_category_id'] ?: 0;
+        return;
+    }
+
+    if ($type === 'expense') {
+        $state['category_id'] = $defaults['default_expense_category_id'] ?: 0;
+        return;
+    }
+
+    if ($type === 'transfer') {
+        $state['category_id'] = $defaults['default_transfer_category_id'] ?: 0;
+        return;
+    }
+
+    if ($type === 'card_payment') {
+        $state['category_id'] = $defaults['default_card_payment_category_id'] ?: 0;
+        return;
+    }
+}
+
+/**
+ * 카드 지출이면 카드 기본계좌 우선 적용
+ */
+function apply_default_card_account(array &$state, array $defaults): void
+{
+    if (($state['transaction_type'] ?? '') !== 'expense') {
+        return;
+    }
+
+    if (!empty($defaults['default_card_account_id'])) {
+        $state['account_id'] = (int)$defaults['default_card_account_id'];
+    }
+}
+
+/**
+ * 저장 후 마지막 상태 저장
+ */
+function remember_transaction_form_state(array $state): void
+{
+    $_SESSION['tx_create_last_form'] = [
+        'transaction_type' => $state['transaction_type'],
+        'account_id' => $state['account_id'],
+        'related_account_id' => $state['related_account_id'],
+        'category_id' => $state['category_id'],
+
+        'merchant_name' => $state['merchant_name'],
+        'description' => '',
+
+        'is_installment' => $state['is_installment'],
+        'installment_months' => $state['installment_months'],
+        'installment_interest_rate' => $state['installment_interest_rate'],
+
+        'continue_after_save' => $state['continue_after_save'],
+        'keep_last_values' => $state['keep_last_values'],
+
+        'transaction_date' => current_date_ymd(),
+        'amount' => '',
+    ];
+}
+
+function get_remembered_transaction_form_state(): ?array
+{
+    return $_SESSION['tx_create_last_form'] ?? null;
+}
+
+function clear_remembered_transaction_form_state(): void
+{
+    unset($_SESSION['tx_create_last_form']);
+}
+
+/**
+ * 기본값 자동 저장용 데이터 만들기
+ */
+function make_default_payload_from_form(array $state): array
+{
+    $payload = [
+        'default_account_id' => 0,
+        'default_card_account_id' => 0,
+
+        'default_income_category_id' => 0,
+        'default_expense_category_id' => 0,
+        'default_transfer_category_id' => 0,
+        'default_card_payment_category_id' => 0,
+
+        'keep_last_values' => $state['keep_last_values'] ?? 1,
+        'continue_after_save' => $state['continue_after_save'] ?? 1,
+    ];
+
+    $type = $state['transaction_type'] ?? 'expense';
+
+    if ($type === 'income') {
+        $payload['default_account_id'] = $state['account_id'];
+        $payload['default_income_category_id'] = $state['category_id'];
+    } elseif ($type === 'expense') {
+        $payload['default_account_id'] = $state['account_id'];
+        $payload['default_expense_category_id'] = $state['category_id'];
+        $payload['default_card_account_id'] = $state['account_id'];
+    } elseif ($type === 'transfer') {
+        $payload['default_account_id'] = $state['account_id'];
+        $payload['default_transfer_category_id'] = $state['category_id'];
+    } elseif ($type === 'card_payment') {
+        $payload['default_account_id'] = $state['account_id'];
+        $payload['default_card_payment_category_id'] = $state['category_id'];
+    }
+
+    return $payload;
+}

app/lib/transaction_service.php

@@ -0,0 +1,441 @@
+<?php
+
+require_once __DIR__ . '/db.php';
+require_once __DIR__ . '/account_service.php';
+require_once __DIR__ . '/installment_service.php';
+require_once __DIR__ . '/helpers.php';
+require_once __DIR__ . '/card_billing_service.php';
+
+function build_transaction_fingerprint(
+    int $userId,
+    int $accountId,
+    ?int $relatedAccountId,
+    int $categoryId,
+    string $transactionType,
+    float $amount,
+    string $transactionDate,
+    ?string $merchantName,
+    ?string $description
+): string {
+    $raw = implode('|', [
+        $userId,
+        $accountId,
+        $relatedAccountId ?? 0,
+        $categoryId,
+        $transactionType,
+        number_format($amount, 2, '.', ''),
+        $transactionDate,
+        trim((string)$merchantName),
+        trim((string)$description),
+    ]);
+
+    return hash('sha256', $raw);
+}
+
+function get_account_for_transaction(int $userId, int $accountId): ?array
+{
+    $pdo = db();
+
+    $stmt = $pdo->prepare("
+        SELECT *
+        FROM accounts
+        WHERE id = ?
+          AND user_id = ?
+        LIMIT 1
+    ");
+    $stmt->execute([$accountId, $userId]);
+
+    $row = $stmt->fetch();
+    return $row ?: null;
+}
+
+function create_transaction(array $data, bool $skipIfDuplicate = false): bool
+{
+    $pdo = db();
+    $pdo->beginTransaction();
+
+    try {
+        $fingerprint = build_transaction_fingerprint(
+            (int)$data['user_id'],
+            (int)$data['account_id'],
+            !empty($data['related_account_id']) ? (int)$data['related_account_id'] : null,
+            (int)$data['category_id'],
+            (string)$data['transaction_type'],
+            (float)$data['amount'],
+            (string)$data['transaction_date'],
+            $data['merchant_name'] ?? null,
+            $data['description'] ?? null
+        );
+
+        if ($skipIfDuplicate) {
+            $stmt = $pdo->prepare("
+                SELECT id
+                FROM transactions
+                WHERE user_id = ?
+                  AND fingerprint = ?
+                LIMIT 1
+            ");
+            $stmt->execute([$data['user_id'], $fingerprint]);
+
+            if ($stmt->fetch()) {
+                $pdo->commit();
+                return false;
+            }
+        }
+
+        $account = get_account_for_transaction(
+            (int)$data['user_id'],
+            (int)$data['account_id']
+        );
+
+        $billingYearMonth = null;
+        if ($account) {
+            $billingYearMonth = get_card_billing_year_month(
+                $account,
+                (string)$data['transaction_date']
+            );
+        }
+
+        $isInstallment = !empty($data['is_installment']) ? 1 : 0;
+        $installmentMonths = !empty($data['installment_months']) ? (int)$data['installment_months'] : null;
+        $installmentInterestRate = !empty($data['installment_interest_rate']) ? (float)$data['installment_interest_rate'] : 0.0;
+
+        $installmentInterestTotal =
+            isset($data['installment_interest_total']) &&
+            $data['installment_interest_total'] !== null &&
+            $data['installment_interest_total'] !== ''
+            ? (float)$data['installment_interest_total']
+            : null;
+
+        $installmentTotalBilled =
+            isset($data['installment_total_billed']) &&
+            $data['installment_total_billed'] !== null &&
+            $data['installment_total_billed'] !== ''
+            ? (float)$data['installment_total_billed']
+            : null;
+
+        if ($isInstallment && ($installmentMonths === null || $installmentMonths <= 1)) {
+            throw new RuntimeException('할부 개월 수가 올바르지 않습니다.');
+        }
+
+        if ($isInstallment) {
+            if ($installmentInterestTotal === null) {
+                $installmentInterestTotal = calculate_installment_interest_total(
+                    (float)$data['amount'],
+                    $installmentMonths,
+                    $installmentInterestRate
+                );
+            }
+
+            $expectedTotal = round(
+                (float)$data['amount'] + (float)$installmentInterestTotal,
+                2
+            );
+
+            if ($installmentTotalBilled === null) {
+                $installmentTotalBilled = $expectedTotal;
+            }
+
+            if (round($installmentTotalBilled, 2) !== $expectedTotal) {
+                throw new RuntimeException('총 청구금액은 원금 + 할부이자와 같아야 합니다.');
+            }
+        } else {
+            $installmentMonths = null;
+            $installmentInterestRate = 0.0;
+            $installmentInterestTotal = 0.0;
+            $installmentTotalBilled = null;
+        }
+
+        $stmt = $pdo->prepare("
+            INSERT INTO transactions
+            (
+                user_id,
+                account_id,
+                category_id,
+                transaction_type,
+                amount,
+                is_installment,
+                installment_months,
+                installment_interest_rate,
+                installment_interest_total,
+                installment_total_billed,
+                installment_prepay_amount,
+                transaction_date,
+                billing_year_month,
+                merchant_name,
+                description,
+                related_account_id,
+                fingerprint
+            )
+            VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, 0, ?, ?, ?, ?, ?, ?)
+        ");
+
+        $stmt->execute([
+            $data['user_id'],
+            $data['account_id'],
+            $data['category_id'],
+            $data['transaction_type'],
+            $data['amount'],
+            $isInstallment,
+            $installmentMonths,
+            $installmentInterestRate,
+            $installmentInterestTotal,
+            $installmentTotalBilled,
+            $data['transaction_date'],
+            $billingYearMonth,
+            $data['merchant_name'],
+            $data['description'],
+            $data['related_account_id'],
+            $fingerprint,
+        ]);
+
+        $transactionId = (int)$pdo->lastInsertId();
+        $pdo->commit();
+
+        if (
+            $data['transaction_type'] === 'expense' &&
+            $isInstallment === 1 &&
+            $installmentMonths !== null &&
+            $installmentMonths > 1
+        ) {
+            create_installment_schedule(
+                (int)$data['user_id'],
+                $transactionId,
+                (int)$data['account_id'],
+                (float)$data['amount'],
+                $installmentMonths,
+                (string)$data['transaction_date'],
+                $installmentInterestRate,
+                $installmentInterestTotal,
+                $installmentTotalBilled,
+                $installmentInterestRate > 0 ? 'fixed_total' : 'none'
+            );
+        }
+
+        if (
+            $data['transaction_type'] === 'card_payment' &&
+            !empty($data['related_account_id'])
+        ) {
+            $yearMonth = date('Y-m', strtotime((string)$data['transaction_date']));
+
+            $processedCount = mark_installment_month_billed_for_card_payment(
+                (int)$data['user_id'],
+                (int)$data['related_account_id'],
+                $yearMonth
+            );
+
+            if ($processedCount > 0) {
+                set_flash_message(
+                    'success',
+                    $yearMonth . ' 할부 청구 회차 ' . intvalf($processedCount) . '건 자동 처리'
+                );
+            }
+        }
+
+        recalculate_account_balance((int)$data['account_id']);
+
+        if (!empty($data['related_account_id'])) {
+            recalculate_account_balance((int)$data['related_account_id']);
+        }
+
+        return true;
+
+    } catch (Throwable $e) {
+        if ($pdo->inTransaction()) {
+            $pdo->rollBack();
+        }
+        throw $e;
+    }
+}
+
+function update_transaction(int $transactionId, int $userId, array $data): void
+{
+    $pdo = db();
+    $pdo->beginTransaction();
+
+    try {
+        $stmt = $pdo->prepare("
+            SELECT account_id, related_account_id
+            FROM transactions
+            WHERE id = ?
+              AND user_id = ?
+            LIMIT 1
+        ");
+        $stmt->execute([$transactionId, $userId]);
+
+        $old = $stmt->fetch();
+
+        if (!$old) {
+            throw new RuntimeException('거래를 찾을 수 없습니다.');
+        }
+
+        $fingerprint = build_transaction_fingerprint(
+            $userId,
+            (int)$data['account_id'],
+            !empty($data['related_account_id']) ? (int)$data['related_account_id'] : null,
+            (int)$data['category_id'],
+            (string)$data['transaction_type'],
+            (float)$data['amount'],
+            (string)$data['transaction_date'],
+            $data['merchant_name'] ?? null,
+            $data['description'] ?? null
+        );
+
+        $account = get_account_for_transaction(
+            $userId,
+            (int)$data['account_id']
+        );
+
+        $billingYearMonth = null;
+        if ($account) {
+            $billingYearMonth = get_card_billing_year_month(
+                $account,
+                (string)$data['transaction_date']
+            );
+        }
+
+        $isInstallment = !empty($data['is_installment']) ? 1 : 0;
+        $installmentMonths = !empty($data['installment_months']) ? (int)$data['installment_months'] : null;
+        $installmentInterestRate = !empty($data['installment_interest_rate']) ? (float)$data['installment_interest_rate'] : 0.0;
+
+        $stmt = $pdo->prepare("
+            UPDATE transactions
+            SET
+                account_id = ?,
+                category_id = ?,
+                transaction_type = ?,
+                amount = ?,
+                is_installment = ?,
+                installment_months = ?,
+                installment_interest_rate = ?,
+                installment_interest_total = ?,
+                installment_total_billed = ?,
+                transaction_date = ?,
+                billing_year_month = ?,
+                merchant_name = ?,
+                description = ?,
+                related_account_id = ?,
+                fingerprint = ?
+            WHERE id = ?
+              AND user_id = ?
+        ");
+
+        $stmt->execute([
+            $data['account_id'],
+            $data['category_id'],
+            $data['transaction_type'],
+            $data['amount'],
+            $isInstallment,
+            $installmentMonths,
+            $installmentInterestRate,
+            $data['installment_interest_total'] ?? 0,
+            $data['installment_total_billed'] ?? null,
+            $data['transaction_date'],
+            $billingYearMonth,
+            $data['merchant_name'],
+            $data['description'],
+            $data['related_account_id'],
+            $fingerprint,
+            $transactionId,
+            $userId
+        ]);
+
+        delete_installment_by_transaction_id($transactionId);
+
+        if (
+            $data['transaction_type'] === 'expense' &&
+            $isInstallment === 1 &&
+            $installmentMonths !== null &&
+            $installmentMonths > 1
+        ) {
+            $interestTotal = calculate_installment_interest_total(
+                (float)$data['amount'],
+                $installmentMonths,
+                $installmentInterestRate
+            );
+
+            $totalBilled = round(
+                (float)$data['amount'] + (float)$interestTotal,
+                2
+            );
+
+            create_installment_schedule(
+                $userId,
+                $transactionId,
+                (int)$data['account_id'],
+                (float)$data['amount'],
+                $installmentMonths,
+                (string)$data['transaction_date'],
+                $installmentInterestRate,
+                $interestTotal,
+                $totalBilled,
+                $installmentInterestRate > 0 ? 'fixed_total' : 'none'
+            );
+        }
+
+        $pdo->commit();
+
+        $recalcIds = array_unique(array_filter([
+            (int)$old['account_id'],
+            !empty($old['related_account_id']) ? (int)$old['related_account_id'] : null,
+            (int)$data['account_id'],
+            !empty($data['related_account_id']) ? (int)$data['related_account_id'] : null,
+        ]));
+
+        foreach ($recalcIds as $id) {
+            recalculate_account_balance((int)$id);
+        }
+
+    } catch (Throwable $e) {
+        if ($pdo->inTransaction()) {
+            $pdo->rollBack();
+        }
+        throw $e;
+    }
+}
+
+function delete_transaction(int $transactionId, int $userId): void
+{
+    $pdo = db();
+    $pdo->beginTransaction();
+
+    try {
+        $stmt = $pdo->prepare("
+            SELECT account_id, related_account_id
+            FROM transactions
+            WHERE id = ?
+              AND user_id = ?
+            LIMIT 1
+        ");
+        $stmt->execute([$transactionId, $userId]);
+
+        $row = $stmt->fetch();
+
+        if (!$row) {
+            throw new RuntimeException('거래를 찾을 수 없습니다.');
+        }
+
+        delete_installment_by_transaction_id($transactionId);
+
+        $stmt = $pdo->prepare("
+            DELETE FROM transactions
+            WHERE id = ?
+              AND user_id = ?
+        ");
+        $stmt->execute([$transactionId, $userId]);
+
+        $pdo->commit();
+
+        recalculate_account_balance((int)$row['account_id']);
+
+        if (!empty($row['related_account_id'])) {
+            recalculate_account_balance((int)$row['related_account_id']);
+        }
+
+    } catch (Throwable $e) {
+        if ($pdo->inTransaction()) {
+            $pdo->rollBack();
+        }
+        throw $e;
+    }
+}

app/views/footer.php

@@ -0,0 +1,6 @@
+</div>
+<script src="/assets/vendor/bootstrap.bundle.min.js"></script>
+<script src="https://chaegeon.com/log/logger.js"></script>
+<script src="/assets/pwa.js"></script>
+</body>
+</html>

app/views/header.php

@@ -0,0 +1,82 @@
+<?php require_once __DIR__ . '/../lib/helpers.php'; ?>
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+    <meta charset="UTF-8">
+    <meta name="viewport" content="width=device-width, initial-scale=1.0">
+    <title>Financial | 개인 자산관리 · 가계부 · 대출 · 할부 통합 관리</title>
+
+    <meta name="description" content="수입·지출 가계부, 계좌·카드 관리, 대출 상환 일정, 카드 할부 청구, 자동 분류 규칙까지 한 번에 관리하는 개인 금융 통합 서비스 Financial.">
+
+    <meta name="keywords" content="가계부, 자산관리, 개인재무, 대출관리, 할부관리, 카드관리, 수입지출, 금융관리, Financial">
+
+    <meta name="author" content="Financial">
+    <meta name="robots" content="index,follow">
+    <meta name="theme-color" content="#0b2a66">
+    <meta name="mobile-web-app-capable" content="yes">
+    <meta name="apple-mobile-web-app-capable" content="yes">
+    <meta name="apple-mobile-web-app-title" content="Financial">
+    <meta name="apple-mobile-web-app-status-bar-style" content="default">
+
+    <link rel="icon" type="image/png" href="/favicon.png?v=2">
+    <link rel="shortcut icon" href="/favicon.png?v=2">
+    <link rel="apple-touch-icon" href="/favicon.png?v=2">
+    <link rel="manifest" href="/manifest.webmanifest">
+
+    <meta property="og:type" content="website">
+    <meta property="og:site_name" content="Financial">
+    <meta property="og:title" content="Financial | 개인 자산관리 · 가계부 · 대출 · 할부 통합 관리">
+    <meta property="og:description" content="계좌, 카드, 가계부, 대출, 할부를 한 곳에서 쉽고 체계적으로 관리하세요.">
+    <meta property="og:image" content="https://seo.chaegeon.com/favicon.png">
+    <meta property="og:url" content="https://seo.chaegeon.com/">
+
+    <meta name="twitter:card" content="summary">
+    <meta name="twitter:title" content="Financial">
+    <meta name="twitter:description" content="개인 금융 통합 관리 서비스">
+    <meta name="twitter:image" content="https://seo.chaegeon.com/favicon.png">
+    
+    <link href="/assets/vendor/bootstrap.min.css" rel="stylesheet">
+    <link href="/assets/app.css" rel="stylesheet">
+    <script src="https://chaegeon.com/log/bancheck.min.js?_=<?php echo time(); ?>"></script>
+    <script src="/assets/vendor/chart.umd.js"></script>
+</head>
+<body>
+<nav class="navbar navbar-expand-lg sticky-top">
+    <div class="container">
+        <a class="navbar-brand" href="/dashboard.php">Financial</a>
+        <button class="navbar-toggler" type="button" data-bs-toggle="collapse" data-bs-target="#topnav">
+            <span class="navbar-toggler-icon"></span>
+        </button>
+        <div class="collapse navbar-collapse" id="topnav">
+            <ul class="navbar-nav me-auto mb-2 mb-lg-0">
+                <li class="nav-item"><a class="nav-link" href="/dashboard.php">대시보드</a></li>
+                <li class="nav-item"><a class="nav-link" href="/accounts.php">계좌/카드</a></li>
+                <li class="nav-item"><a class="nav-link" href="/transactions.php">거래내역</a></li>
+                <li class="nav-item"><a class="nav-link" href="/installments.php">할부내역</a></li>
+                <li class="nav-item"><a class="nav-link" href="/transaction_create.php">거래등록</a></li>
+                <li class="nav-item"><a class="nav-link" href="/categories.php">카테고리</a></li>
+                <li class="nav-item"><a class="nav-link" href="/merchant_rules.php">자동분류</a></li>
+                <li class="nav-item"><a class="nav-link" href="/recurring.php">고정거래</a></li>
+                <li class="nav-item"><a class="nav-link" href="/loans.php">대출</a></li>
+            </ul>
+            <div class="d-flex align-items-center gap-3">
+                <span class="text-secondary small"><?= h($_SESSION['username'] ?? '') ?></span>
+                <a class="btn btn-outline-secondary btn-sm" href="/logout.php">로그아웃</a>
+            </div>
+        </div>
+    </div>
+</nav>
+<nav class="app-tabbar" aria-label="주요 메뉴">
+    <a href="/dashboard.php" class="app-tabbar-item">대시보드</a>
+    <a href="/transaction_create.php" class="app-tabbar-item app-tabbar-primary">거래등록</a>
+    <a href="/transactions.php" class="app-tabbar-item">거래내역</a>
+    <a href="/accounts.php" class="app-tabbar-item">계좌</a>
+    <a href="/loans.php" class="app-tabbar-item">대출</a>
+</nav>
+<div class="container py-4">
+<?php $flash = function_exists('get_flash_message') ? get_flash_message() : null; ?>
+<?php if ($flash): ?>
+    <div class="alert alert-<?= h($flash['type']) ?> mb-4">
+        <?= h($flash['message']) ?>
+    </div>
+<?php endif; ?>

public/account_create.php

@@ -0,0 +1,329 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $accountType = $_POST['account_type'] ?? '';
+        $institutionName = trim($_POST['institution_name'] ?? '');
+        $accountName = trim($_POST['account_name'] ?? '');
+        $openingBalance = (float)str_replace(',', '', (string)($_POST['opening_balance'] ?? 0));
+
+        $cardKind = $_POST['card_kind'] ?? null;
+        $billingDay = !empty($_POST['billing_day']) ? (int)$_POST['billing_day'] : null;
+        $paymentDay = !empty($_POST['payment_day']) ? (int)$_POST['payment_day'] : null;
+        $useCreditGracePeriod = !empty($_POST['use_credit_grace_period']) ? 1 : 0;
+        $billingCycleMemo = trim($_POST['billing_cycle_memo'] ?? '');
+
+        $statementStartMonthOffset = isset($_POST['statement_start_month_offset']) && $_POST['statement_start_month_offset'] !== ''
+            ? (int)$_POST['statement_start_month_offset']
+            : null;
+        $statementStartDay = !empty($_POST['statement_start_day']) ? (int)$_POST['statement_start_day'] : null;
+        $statementEndMonthOffset = isset($_POST['statement_end_month_offset']) && $_POST['statement_end_month_offset'] !== ''
+            ? (int)$_POST['statement_end_month_offset']
+            : null;
+        $statementEndDay = !empty($_POST['statement_end_day']) ? (int)$_POST['statement_end_day'] : null;
+
+        if (!in_array($accountType, ['bank', 'card', 'cash', 'other'], true)) {
+            throw new RuntimeException('계정 유형이 올바르지 않습니다.');
+        }
+
+        if ($institutionName === '' || $accountName === '') {
+            throw new RuntimeException('기관명과 계좌명을 입력하세요.');
+        }
+
+        if ($accountType !== 'card') {
+            $cardKind = null;
+            $billingDay = null;
+            $paymentDay = null;
+            $useCreditGracePeriod = 0;
+            $billingCycleMemo = null;
+            $statementStartMonthOffset = null;
+            $statementStartDay = null;
+            $statementEndMonthOffset = null;
+            $statementEndDay = null;
+        } else {
+            if (!in_array($cardKind, ['credit', 'check'], true)) {
+                throw new RuntimeException('카드 종류를 선택하세요.');
+            }
+
+            if ($cardKind === 'check') {
+                $billingDay = null;
+                $paymentDay = null;
+                $useCreditGracePeriod = 0;
+                $billingCycleMemo = '즉시출금';
+                $statementStartMonthOffset = null;
+                $statementStartDay = null;
+                $statementEndMonthOffset = null;
+                $statementEndDay = null;
+            }
+
+            if ($cardKind === 'credit') {
+                if ($paymentDay === null || $paymentDay < 1 || $paymentDay > 31) {
+                    throw new RuntimeException('납부일은 1~31 사이여야 합니다.');
+                }
+
+                if ($useCreditGracePeriod) {
+                    if ($statementStartMonthOffset === null || $statementEndMonthOffset === null) {
+                        throw new RuntimeException('사용기간 기준 월을 선택하세요.');
+                    }
+
+                    if ($statementStartDay === null || $statementStartDay < 1 || $statementStartDay > 31) {
+                        throw new RuntimeException('사용기간 시작일은 1~31 사이여야 합니다.');
+                    }
+
+                    if ($statementEndDay === null || $statementEndDay < 1 || $statementEndDay > 31) {
+                        throw new RuntimeException('사용기간 종료일은 1~31 사이여야 합니다.');
+                    }
+                } else {
+                    $statementStartMonthOffset = null;
+                    $statementStartDay = null;
+                    $statementEndMonthOffset = null;
+                    $statementEndDay = null;
+                }
+
+                if ($billingCycleMemo === '') {
+                    $billingCycleMemo = null;
+                }
+            }
+        }
+
+        $stmt = $pdo->prepare("
+            INSERT INTO accounts
+            (
+                user_id,
+                account_type,
+                institution_name,
+                account_name,
+                opening_balance,
+                current_balance,
+                is_active,
+                card_kind,
+                billing_day,
+                payment_day,
+                use_credit_grace_period,
+                statement_start_month_offset,
+                statement_start_day,
+                statement_end_month_offset,
+                statement_end_day,
+                billing_cycle_memo
+            )
+            VALUES
+            (?, ?, ?, ?, ?, ?, 1, ?, ?, ?, ?, ?, ?, ?, ?, ?)
+        ");
+
+        $stmt->execute([
+            $uid,
+            $accountType,
+            $institutionName,
+            $accountName,
+            $openingBalance,
+            $openingBalance,
+            $cardKind,
+            $billingDay,
+            $paymentDay,
+            $useCreditGracePeriod,
+            $statementStartMonthOffset,
+            $statementStartDay,
+            $statementEndMonthOffset,
+            $statementEndDay,
+            $billingCycleMemo
+        ]);
+
+        redirect('/accounts.php');
+
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>계좌 / 카드 추가</h2>
+    <a href="/accounts.php" class="btn btn-outline-secondary">목록</a>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card">
+    <div class="card-body">
+        <form method="post" class="row g-3" id="accountCreateForm">
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">유형</label>
+                <select name="account_type" id="account_type" class="form-select" required>
+                    <option value="bank">은행계좌</option>
+                    <option value="card">카드</option>
+                    <option value="cash">현금</option>
+                    <option value="other">기타</option>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">기관명</label>
+                <input type="text" name="institution_name" class="form-control" placeholder="예: IBK, 우리, 농협" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">계좌명</label>
+                <input type="text" name="account_name" class="form-control" placeholder="예: IBK 신용카드 / IBK 체크카드" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">시작 잔액</label>
+                <input type="text" name="opening_balance" id="opening_balance" class="form-control" value="0" inputmode="numeric" required>
+            </div>
+
+            <div class="col-12" id="card_setting_wrap" style="display:none;">
+                <div class="loan-create-highlight">
+                    <div class="title">카드 설정</div>
+                    <div class="desc">
+                        카드사마다 신용공여기간이 다르므로 직접 설정 가능합니다.
+                    </div>
+
+                    <div class="row g-3 mt-1">
+
+                        <div class="col-12 col-md-3">
+                            <label class="form-label">카드 종류</label>
+                            <select name="card_kind" id="card_kind" class="form-select">
+                                <option value="">선택하세요</option>
+                                <option value="credit">신용카드</option>
+                                <option value="check">체크카드</option>
+                            </select>
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-only">
+                            <label class="form-label">납부일</label>
+                            <input type="number" name="payment_day" class="form-control" min="1" max="31" placeholder="예: 25">
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-only d-flex align-items-end">
+                            <div class="form-check">
+                                <input class="form-check-input" type="checkbox" name="use_credit_grace_period" id="use_credit_grace_period" value="1" checked>
+                                <label class="form-check-label">신용공여기간 계산 사용</label>
+                            </div>
+                        </div>
+
+                        <div class="col-12 credit-only">
+                            <hr>
+                            <div class="fw-bold mb-2">청구월 기준 사용기간</div>
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-period-only">
+                            <label class="form-label">시작 월 기준</label>
+                            <select name="statement_start_month_offset" class="form-select">
+                                <option value="-2">전전월</option>
+                                <option value="-1" selected>전월</option>
+                                <option value="0">당월</option>
+                                <option value="1">익월</option>
+                            </select>
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-period-only">
+                            <label class="form-label">시작일</label>
+                            <input type="number" name="statement_start_day" class="form-control" min="1" max="31" placeholder="예: 11">
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-period-only">
+                            <label class="form-label">종료 월 기준</label>
+                            <select name="statement_end_month_offset" class="form-select">
+                                <option value="-2">전전월</option>
+                                <option value="-1">전월</option>
+                                <option value="0" selected>당월</option>
+                                <option value="1">익월</option>
+                            </select>
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-period-only">
+                            <label class="form-label">종료일</label>
+                            <input type="number" name="statement_end_day" class="form-control" min="1" max="31" placeholder="예: 10">
+                        </div>
+
+                        <div class="col-12 credit-only">
+                            <label class="form-label">메모</label>
+                            <input type="text" name="billing_cycle_memo" class="form-control" placeholder="예: 전월 11일 ~ 당월 10일 사용분">
+                        </div>
+
+                        <div class="col-12 check-only" style="display:none;">
+                            <div class="alert alert-secondary mb-0">
+                                체크카드는 즉시출금 기준으로 처리됩니다.
+                            </div>
+                        </div>
+
+                    </div>
+                </div>
+            </div>
+
+            <div class="col-12 d-flex gap-2">
+                <button class="btn btn-primary">추가</button>
+                <a href="/accounts.php" class="btn btn-outline-secondary">목록</a>
+            </div>
+
+        </form>
+    </div>
+</div>
+
+<script>
+(function () {
+    const accountTypeEl = document.getElementById('account_type');
+    const cardWrapEl = document.getElementById('card_setting_wrap');
+    const cardKindEl = document.getElementById('card_kind');
+    const useGraceEl = document.getElementById('use_credit_grace_period');
+
+    const creditOnlyEls = document.querySelectorAll('.credit-only');
+    const creditPeriodOnlyEls = document.querySelectorAll('.credit-period-only');
+    const checkOnlyEls = document.querySelectorAll('.check-only');
+
+    const openingBalanceEl = document.getElementById('opening_balance');
+
+    function comma(v) {
+        v = String(v).replace(/,/g, '').replace(/[^\d.-]/g, '');
+        if (!v) return '';
+        return Number(v).toLocaleString('ko-KR');
+    }
+
+    function show(nodes, on) {
+        nodes.forEach(el => el.style.display = on ? '' : 'none');
+    }
+
+    function refresh() {
+        const isCard = accountTypeEl.value === 'card';
+        const isCredit = cardKindEl.value === 'credit';
+        const isCheck = cardKindEl.value === 'check';
+        const useGrace = useGraceEl.checked;
+
+        cardWrapEl.style.display = isCard ? '' : 'none';
+
+        show(creditOnlyEls, isCredit);
+        show(checkOnlyEls, isCheck);
+        show(creditPeriodOnlyEls, isCredit && useGrace);
+    }
+
+    openingBalanceEl.addEventListener('input', function () {
+        this.value = comma(this.value);
+    });
+
+    document.getElementById('accountCreateForm').addEventListener('submit', function () {
+        openingBalanceEl.value = openingBalanceEl.value.replace(/,/g, '');
+    });
+
+    accountTypeEl.addEventListener('change', refresh);
+    cardKindEl.addEventListener('change', refresh);
+    useGraceEl.addEventListener('change', refresh);
+
+    refresh();
+})();
+</script>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/account_edit.php

@@ -0,0 +1,362 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/account_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$id = (int)($_GET['id'] ?? 0);
+$error = '';
+
+$stmt = $pdo->prepare("SELECT * FROM accounts WHERE id = ? AND user_id = ?");
+$stmt->execute([$id, $uid]);
+$account = $stmt->fetch();
+
+if (!$account) {
+    exit('계좌를 찾을 수 없습니다.');
+}
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $accountType = $_POST['account_type'] ?? '';
+        $institutionName = trim($_POST['institution_name'] ?? '');
+        $accountName = trim($_POST['account_name'] ?? '');
+        $openingBalance = (float)str_replace(',', '', (string)($_POST['opening_balance'] ?? 0));
+        $isActive = isset($_POST['is_active']) ? 1 : 0;
+
+        $cardKind = $_POST['card_kind'] ?? null;
+        $billingDay = !empty($_POST['billing_day']) ? (int)$_POST['billing_day'] : null;
+        $paymentDay = !empty($_POST['payment_day']) ? (int)$_POST['payment_day'] : null;
+        $useCreditGracePeriod = !empty($_POST['use_credit_grace_period']) ? 1 : 0;
+        $billingCycleMemo = trim($_POST['billing_cycle_memo'] ?? '');
+
+        $statementStartMonthOffset = isset($_POST['statement_start_month_offset']) && $_POST['statement_start_month_offset'] !== ''
+            ? (int)$_POST['statement_start_month_offset']
+            : null;
+        $statementStartDay = !empty($_POST['statement_start_day']) ? (int)$_POST['statement_start_day'] : null;
+        $statementEndMonthOffset = isset($_POST['statement_end_month_offset']) && $_POST['statement_end_month_offset'] !== ''
+            ? (int)$_POST['statement_end_month_offset']
+            : null;
+        $statementEndDay = !empty($_POST['statement_end_day']) ? (int)$_POST['statement_end_day'] : null;
+
+        if (!in_array($accountType, ['bank', 'card', 'cash', 'other'], true)) {
+            throw new RuntimeException('계정 유형이 올바르지 않습니다.');
+        }
+
+        if ($institutionName === '' || $accountName === '') {
+            throw new RuntimeException('기관명과 계좌명을 입력하세요.');
+        }
+
+        if ($accountType !== 'card') {
+            $cardKind = null;
+            $billingDay = null;
+            $paymentDay = null;
+            $useCreditGracePeriod = 0;
+            $billingCycleMemo = null;
+            $statementStartMonthOffset = null;
+            $statementStartDay = null;
+            $statementEndMonthOffset = null;
+            $statementEndDay = null;
+        } else {
+            if (!in_array($cardKind, ['credit', 'check'], true)) {
+                throw new RuntimeException('카드 종류를 선택하세요.');
+            }
+
+            if ($cardKind === 'check') {
+                $billingDay = null;
+                $paymentDay = null;
+                $useCreditGracePeriod = 0;
+                $billingCycleMemo = '즉시출금';
+                $statementStartMonthOffset = null;
+                $statementStartDay = null;
+                $statementEndMonthOffset = null;
+                $statementEndDay = null;
+            }
+
+            if ($cardKind === 'credit') {
+                if ($paymentDay === null || $paymentDay < 1 || $paymentDay > 31) {
+                    throw new RuntimeException('납부일은 1~31 사이여야 합니다.');
+                }
+
+                if ($useCreditGracePeriod) {
+                    if ($statementStartMonthOffset === null || $statementEndMonthOffset === null) {
+                        throw new RuntimeException('사용기간의 시작/종료 월 기준을 선택하세요.');
+                    }
+
+                    if ($statementStartDay === null || $statementStartDay < 1 || $statementStartDay > 31) {
+                        throw new RuntimeException('사용기간 시작일은 1~31 사이여야 합니다.');
+                    }
+
+                    if ($statementEndDay === null || $statementEndDay < 1 || $statementEndDay > 31) {
+                        throw new RuntimeException('사용기간 종료일은 1~31 사이여야 합니다.');
+                    }
+                } else {
+                    $statementStartMonthOffset = null;
+                    $statementStartDay = null;
+                    $statementEndMonthOffset = null;
+                    $statementEndDay = null;
+                }
+
+                if ($billingCycleMemo === '') {
+                    $billingCycleMemo = null;
+                }
+
+                if ($billingDay !== null && ($billingDay < 1 || $billingDay > 31)) {
+                    throw new RuntimeException('구형 결제기준일은 1~31 사이여야 합니다.');
+                }
+            }
+        }
+
+        $stmt = $pdo->prepare("
+            UPDATE accounts
+            SET
+                account_type = ?,
+                institution_name = ?,
+                account_name = ?,
+                opening_balance = ?,
+                is_active = ?,
+                card_kind = ?,
+                billing_day = ?,
+                payment_day = ?,
+                use_credit_grace_period = ?,
+                statement_start_month_offset = ?,
+                statement_start_day = ?,
+                statement_end_month_offset = ?,
+                statement_end_day = ?,
+                billing_cycle_memo = ?
+            WHERE id = ?
+              AND user_id = ?
+        ");
+        $stmt->execute([
+            $accountType,
+            $institutionName,
+            $accountName,
+            $openingBalance,
+            $isActive,
+            $cardKind,
+            $billingDay,
+            $paymentDay,
+            $useCreditGracePeriod,
+            $statementStartMonthOffset,
+            $statementStartDay,
+            $statementEndMonthOffset,
+            $statementEndDay,
+            $billingCycleMemo,
+            $id,
+            $uid
+        ]);
+
+        recalculate_account_balance($id);
+
+        redirect('/accounts.php');
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>계좌 / 카드 수정</h2>
+    <a href="/accounts.php" class="btn btn-outline-secondary">목록</a>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card">
+    <div class="card-body">
+        <form method="post" class="row g-3" id="accountEditForm">
+            <div class="col-12 col-md-4">
+                <label class="form-label">유형</label>
+                <select name="account_type" id="account_type" class="form-select" required>
+                    <?php foreach (['bank'=>'은행계좌','card'=>'카드','cash'=>'현금','other'=>'기타'] as $k => $v): ?>
+                        <option value="<?= $k ?>" <?= $account['account_type'] === $k ? 'selected' : '' ?>><?= $v ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">기관명</label>
+                <input type="text" name="institution_name" class="form-control" value="<?= h($account['institution_name']) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">계좌명</label>
+                <input type="text" name="account_name" class="form-control" value="<?= h($account['account_name']) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">시작 잔액</label>
+                <input type="text" name="opening_balance" id="opening_balance" class="form-control" inputmode="numeric" value="<?= h(money_plain($account['opening_balance'])) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-4 d-flex align-items-end">
+                <div class="form-check">
+                    <input class="form-check-input" type="checkbox" name="is_active" id="is_active" <?= $account['is_active'] ? 'checked' : '' ?>>
+                    <label class="form-check-label" for="is_active">활성</label>
+                </div>
+            </div>
+
+            <div class="col-12" id="card_setting_wrap" style="display:none;">
+                <div class="loan-create-highlight">
+                    <div class="title">카드 설정</div>
+                    <div class="desc">
+                        카드사/결제일마다 신용공여기간이 다르므로 사용기간을 직접 설정합니다.
+                    </div>
+
+                    <div class="row g-3 mt-1">
+                        <div class="col-12 col-md-3">
+                            <label class="form-label">카드 종류</label>
+                            <select name="card_kind" id="card_kind" class="form-select">
+                                <option value="">선택하세요</option>
+                                <option value="credit" <?= ($account['card_kind'] ?? '') === 'credit' ? 'selected' : '' ?>>신용카드</option>
+                                <option value="check" <?= ($account['card_kind'] ?? '') === 'check' ? 'selected' : '' ?>>체크카드</option>
+                            </select>
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-only">
+                            <label class="form-label">납부일</label>
+                            <input type="number" name="payment_day" id="payment_day" class="form-control" min="1" max="31" value="<?= h((string)($account['payment_day'] ?? '')) ?>" placeholder="예: 25">
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-only d-flex align-items-end">
+                            <div class="form-check">
+                                <input class="form-check-input" type="checkbox" name="use_credit_grace_period" id="use_credit_grace_period" value="1" <?= !empty($account['use_credit_grace_period']) ? 'checked' : '' ?>>
+                                <label class="form-check-label" for="use_credit_grace_period">신용공여기간 계산 사용</label>
+                            </div>
+                        </div>
+
+                        <div class="col-12 credit-only">
+                            <hr>
+                            <div class="fw-bold mb-2">청구월 기준 사용기간</div>
+                            <div class="form-text mb-3">
+                                예: 결제일 25일 기준 IBK는 “전월 11일 ~ 당월 10일 사용분” → 시작 월 기준 전월 / 시작일 11 / 종료 월 기준 당월 / 종료일 10
+                            </div>
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-period-only">
+                            <label class="form-label">시작 월 기준</label>
+                            <select name="statement_start_month_offset" class="form-select">
+                                <?php foreach ([-2=>'전전월', -1=>'전월', 0=>'당월', 1=>'익월'] as $k => $v): ?>
+                                    <option value="<?= $k ?>" <?= (string)($account['statement_start_month_offset'] ?? '') === (string)$k ? 'selected' : '' ?>><?= $v ?></option>
+                                <?php endforeach; ?>
+                            </select>
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-period-only">
+                            <label class="form-label">시작일</label>
+                            <input type="number" name="statement_start_day" class="form-control" min="1" max="31" value="<?= h((string)($account['statement_start_day'] ?? '')) ?>" placeholder="예: 11">
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-period-only">
+                            <label class="form-label">종료 월 기준</label>
+                            <select name="statement_end_month_offset" class="form-select">
+                                <?php foreach ([-2=>'전전월', -1=>'전월', 0=>'당월', 1=>'익월'] as $k => $v): ?>
+                                    <option value="<?= $k ?>" <?= (string)($account['statement_end_month_offset'] ?? '') === (string)$k ? 'selected' : '' ?>><?= $v ?></option>
+                                <?php endforeach; ?>
+                            </select>
+                        </div>
+
+                        <div class="col-12 col-md-3 credit-period-only">
+                            <label class="form-label">종료일</label>
+                            <input type="number" name="statement_end_day" class="form-control" min="1" max="31" value="<?= h((string)($account['statement_end_day'] ?? '')) ?>" placeholder="예: 10">
+                        </div>
+
+                        <div class="col-12 credit-only">
+                            <label class="form-label">신용공여기간 메모</label>
+                            <input type="text" name="billing_cycle_memo" class="form-control" value="<?= h($account['billing_cycle_memo'] ?? '') ?>" placeholder="예: 전월 11일 ~ 당월 10일 사용분">
+                        </div>
+
+                        <div class="col-12 credit-only">
+                            <div class="alert alert-info mb-0">
+                                결제일 25일 기준 예시:
+                                IBK 신용카드 = 전월 11일 ~ 당월 10일,
+                                우리카드 = 전월 12일 ~ 당월 11일.
+                                신규 카드사는 카드사 안내표를 보고 직접 입력하면 됩니다.
+                            </div>
+                        </div>
+
+                        <div class="col-12 check-only" style="display:none;">
+                            <div class="alert alert-secondary mb-0">
+                                체크카드는 신용공여기간 없이 거래월 기준으로 반영됩니다.
+                            </div>
+                        </div>
+                    </div>
+                </div>
+            </div>
+
+            <div class="col-12 d-flex flex-wrap gap-2">
+                <button class="btn btn-primary">저장</button>
+                <a href="/accounts.php" class="btn btn-outline-secondary">목록</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<script>
+(function () {
+    const accountTypeEl = document.getElementById('account_type');
+    const cardWrapEl = document.getElementById('card_setting_wrap');
+    const cardKindEl = document.getElementById('card_kind');
+    const creditOnlyEls = document.querySelectorAll('.credit-only');
+    const creditPeriodOnlyEls = document.querySelectorAll('.credit-period-only');
+    const checkOnlyEls = document.querySelectorAll('.check-only');
+    const useGraceEl = document.getElementById('use_credit_grace_period');
+    const openingBalanceEl = document.getElementById('opening_balance');
+
+    function formatWithComma(value) {
+        const normalized = String(value || '').replace(/,/g, '').replace(/[^\d.-]/g, '');
+        if (normalized === '' || normalized === '-') return normalized;
+        const negative = normalized.startsWith('-');
+        const raw = negative ? normalized.slice(1) : normalized;
+        const parts = raw.split('.');
+        parts[0] = parts[0].replace(/\B(?=(\d{3})+(?!\d))/g, ',');
+        return (negative ? '-' : '') + parts.join('.');
+    }
+
+    function setDisplay(nodes, visible) {
+        nodes.forEach(el => el.style.display = visible ? '' : 'none');
+    }
+
+    function toggleCardSettings() {
+        const isCard = accountTypeEl.value === 'card';
+        const isCredit = cardKindEl.value === 'credit';
+        const isCheck = cardKindEl.value === 'check';
+        const useGrace = useGraceEl && useGraceEl.checked;
+
+        cardWrapEl.style.display = isCard ? '' : 'none';
+
+        if (!isCard) {
+            return;
+        }
+
+        setDisplay(creditOnlyEls, isCredit);
+        setDisplay(checkOnlyEls, isCheck);
+        setDisplay(creditPeriodOnlyEls, isCredit && useGrace);
+    }
+
+    openingBalanceEl.addEventListener('input', function () {
+        this.value = formatWithComma(this.value);
+    });
+
+    document.getElementById('accountEditForm').addEventListener('submit', function () {
+        openingBalanceEl.value = openingBalanceEl.value.replace(/,/g, '');
+    });
+
+    accountTypeEl.addEventListener('change', toggleCardSettings);
+    cardKindEl.addEventListener('change', toggleCardSettings);
+    if (useGraceEl) {
+        useGraceEl.addEventListener('change', toggleCardSettings);
+    }
+
+    toggleCardSettings();
+})();
+</script>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/accounts.php

@@ -0,0 +1,174 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/card_billing_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+
+$ym = $_GET['ym'] ?? date('Y-m');
+$nextYm = date('Y-m', strtotime($ym . '-01 +1 month'));
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM accounts
+    WHERE user_id = ?
+    ORDER BY FIELD(account_type, 'bank', 'card', 'cash', 'other'), id ASC
+");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+$cardDueMap = [];
+
+$stmt = $pdo->prepare("
+    SELECT
+        t.account_id,
+        t.billing_year_month,
+        COALESCE(SUM(t.amount),0) total_amount
+    FROM transactions t
+    JOIN accounts a ON a.id=t.account_id
+    WHERE t.user_id=?
+      AND t.transaction_type='expense'
+      AND a.account_type='card'
+      AND a.card_kind='credit'
+      AND COALESCE(t.is_installment,0)=0
+      AND t.billing_year_month IN (?,?)
+    GROUP BY t.account_id,t.billing_year_month
+");
+$stmt->execute([$uid,$ym,$nextYm]);
+
+foreach ($stmt->fetchAll() as $row) {
+    $aid = (int)$row['account_id'];
+    $billYm = $row['billing_year_month'];
+
+    $cardDueMap[$aid][$billYm] =
+        ($cardDueMap[$aid][$billYm] ?? 0) + (float)$row['total_amount'];
+}
+
+$stmt = $pdo->prepare("
+    SELECT
+        i.account_id AS account_id,
+        s.bill_year_month,
+        COALESCE(SUM(s.total_amount),0) total_amount
+    FROM installment_schedules s
+    JOIN installments i ON i.id=s.installment_id
+    WHERE i.user_id=?
+      AND s.is_billed=0
+      AND s.total_amount>0
+      AND s.bill_year_month IN (?,?)
+    GROUP BY i.account_id,s.bill_year_month
+");
+$stmt->execute([$uid,$ym,$nextYm]);
+
+foreach ($stmt->fetchAll() as $row) {
+    $aid = (int)$row['account_id'];
+    $billYm = $row['bill_year_month'];
+
+    $cardDueMap[$aid][$billYm] =
+        ($cardDueMap[$aid][$billYm] ?? 0) + (float)$row['total_amount'];
+}
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>계좌 / 카드 현황</h2>
+    <div class="d-flex gap-2">
+        <form method="get" class="d-flex gap-2">
+            <input type="month" name="ym" class="form-control" value="<?= h($ym) ?>">
+            <button class="btn btn-outline-primary">조회</button>
+        </form>
+        <a href="/account_create.php" class="btn btn-primary">추가</a>
+    </div>
+</div>
+
+<div class="row g-3">
+    <?php foreach ($accounts as $account): ?>
+        <?php
+        $isCard = $account['account_type'] === 'card';
+        $cardKind = $account['card_kind'] ?? null;
+        $thisMonthDue = $cardDueMap[(int)$account['id']][$ym] ?? 0;
+        $nextMonthDue = $cardDueMap[(int)$account['id']][$nextYm] ?? 0;
+        ?>
+        <div class="col-12 col-md-6 col-xl-4">
+            <div class="card finance-card h-100">
+                <div class="card-body">
+                    <div class="d-flex justify-content-between align-items-start gap-3 mb-2">
+                        <div>
+                            <div class="eyebrow">
+                                <?= h(blank_to_dash($account['institution_name'])) ?> / <?= h($account['account_type']) ?>
+                            </div>
+                            <div class="card-title-lg"><?= h($account['account_name']) ?></div>
+                        </div>
+
+                        <span class="badge <?= $account['is_active'] ? 'text-bg-success' : 'text-bg-secondary' ?>">
+                            <?= $account['is_active'] ? 'active' : 'inactive' ?>
+                        </span>
+                    </div>
+
+                    <?php if ($isCard): ?>
+                        <div class="mb-3">
+                            <span class="badge <?= $cardKind === 'credit' ? 'text-bg-warning' : 'text-bg-info' ?>">
+                                <?= $cardKind === 'credit' ? '신용카드' : ($cardKind === 'check' ? '체크카드' : '카드') ?>
+                            </span>
+                        </div>
+
+                        <?php if ($cardKind === 'credit'): ?>
+                            <div class="row g-3">
+                                <div class="col-6">
+                                    <div class="stat-label"><?= h($ym) ?> 청구예정</div>
+                                    <div class="stat-value text-danger"><?= won($thisMonthDue) ?></div>
+                                </div>
+                                <div class="col-6">
+                                    <div class="stat-label"><?= h($nextYm) ?> 이월예정</div>
+                                    <div class="stat-value"><?= won($nextMonthDue) ?></div>
+                                </div>
+
+                                <div class="col-6">
+                                    <div class="stat-label">결제기준일</div>
+                                    <div class="stat-value">
+                                        <?= !empty($account['billing_day']) ? intvalf($account['billing_day']) . '일' : '-' ?>
+                                    </div>
+                                </div>
+                                <div class="col-6">
+                                    <div class="stat-label">납부일</div>
+                                    <div class="stat-value">
+                                        <?= !empty($account['payment_day']) ? intvalf($account['payment_day']) . '일' : '-' ?>
+                                    </div>
+                                </div>
+                            </div>
+
+                            <div class="small text-secondary mt-3">
+                                <?= h(get_card_billing_label($account)) ?>
+                            </div>
+                        <?php else: ?>
+                            <div class="stat-label">체크카드 잔액 기준</div>
+                            <div class="stat-value text-primary"><?= won($account['current_balance']) ?></div>
+                            <div class="small text-secondary mt-2">체크카드는 신용공여기간 없이 거래월 기준으로 반영됩니다.</div>
+                        <?php endif; ?>
+                    <?php else: ?>
+                        <div class="stat-label">현재 잔액</div>
+                        <div class="stat-value text-primary"><?= won($account['current_balance']) ?></div>
+                    <?php endif; ?>
+
+                    <div class="mt-3 d-flex gap-2">
+                        <a href="/account_edit.php?id=<?= $account['id'] ?>" class="btn btn-sm btn-outline-primary">수정</a>
+                    </div>
+                </div>
+            </div>
+        </div>
+    <?php endforeach; ?>
+
+    <?php if (!$accounts): ?>
+        <div class="col-12">
+            <div class="card finance-card">
+                <div class="card-body empty-state">등록된 계좌/카드가 없습니다.</div>
+            </div>
+        </div>
+    <?php endif; ?>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/api/category_suggest.php

@@ -0,0 +1,61 @@
+<?php
+require_once __DIR__ . '/../../app/lib/auth.php';
+require_once __DIR__ . '/../../app/lib/merchant_pattern_service.php';
+
+check_auth();
+
+header('Content-Type: application/json; charset=UTF-8');
+header('Cache-Control: no-store');
+
+$merchant = trim((string)($_GET['merchant_name'] ?? ''));
+$transactionType = trim((string)($_GET['transaction_type'] ?? ''));
+
+$allowedTypes = ['income', 'expense', 'transfer'];
+
+if ($merchant === '' || $transactionType === '' || !in_array($transactionType, $allowedTypes, true)) {
+    echo json_encode([
+        'ok' => true,
+        'found' => false,
+    ], JSON_UNESCAPED_UNICODE);
+    exit;
+}
+
+if (mb_strlen($merchant, 'UTF-8') < 2) {
+    echo json_encode([
+        'ok' => true,
+        'found' => false,
+    ], JSON_UNESCAPED_UNICODE);
+    exit;
+}
+
+try {
+    $suggested = suggest_category_from_merchant(user_id(), $merchant, $transactionType);
+
+    if (!$suggested) {
+        echo json_encode([
+            'ok' => true,
+            'found' => false,
+        ], JSON_UNESCAPED_UNICODE);
+        exit;
+    }
+
+    echo json_encode([
+        'ok' => true,
+        'found' => true,
+        'category_id' => (int)$suggested['category_id'],
+        'category_name' => (string)$suggested['category_name'],
+        'category_type' => (string)$suggested['category_type'],
+        'pattern_text' => (string)($suggested['pattern_text'] ?? ''),
+        'keyword' => (string)($suggested['keyword'] ?? $suggested['pattern_text'] ?? ''),
+        'match_type' => (string)($suggested['match_type'] ?? ''),
+        'priority' => (int)($suggested['priority'] ?? 0),
+        'confidence' => (float)($suggested['confidence'] ?? 0),
+    ], JSON_UNESCAPED_UNICODE);
+} catch (Throwable $e) {
+    http_response_code(500);
+    echo json_encode([
+        'ok' => false,
+        'found' => false,
+        'message' => '자동추천 조회 실패',
+    ], JSON_UNESCAPED_UNICODE);
+}

public/assets/app.css

@@ -0,0 +1,576 @@
+:root {
+    --app-bg: #f3f6fb;
+    --card-bg: #ffffff;
+    --text-main: #07152b;
+    --text-sub: #51627a;
+    --border: #dbe4f0;
+    --line: #e7edf5;
+    --primary: #2563eb;
+    --primary-dark: #1d4ed8;
+    --danger: #dc2626;
+    --success: #16a34a;
+    --warning: #f59e0b;
+    --shadow: 0 10px 28px rgba(15, 23, 42, 0.06);
+}
+
+* {
+    box-sizing: border-box;
+}
+
+body {
+    margin: 0;
+    background: var(--app-bg);
+    color: var(--text-main);
+    font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "Noto Sans KR", sans-serif;
+    font-size: 15px;
+    font-weight: 600;
+}
+
+.app-tabbar {
+    display: none;
+}
+
+main,
+.container,
+.container-fluid {
+    max-width: 1480px;
+    margin: 0 auto;
+    padding: 28px 22px 60px;
+}
+
+/* top nav */
+.navbar,
+header.navbar {
+    min-height: 52px;
+    background: #fff !important;
+    border-bottom: 1px solid var(--line);
+    padding: 0 20px;
+}
+
+.navbar-brand {
+    font-size: 22px;
+    font-weight: 900;
+    color: var(--text-main) !important;
+    margin-right: 26px;
+}
+
+.navbar-nav {
+    gap: 2px;
+}
+
+.nav-link {
+    color: #334155 !important;
+    font-size: 15px;
+    font-weight: 800;
+    padding: 15px 9px !important;
+    white-space: nowrap;
+}
+
+.nav-link:hover {
+    color: var(--primary) !important;
+}
+
+/* page head */
+.page-head {
+    display: flex;
+    justify-content: space-between;
+    align-items: center;
+    gap: 14px;
+    flex-wrap: wrap;
+    margin-bottom: 22px;
+}
+
+.page-head h1,
+.page-head h2 {
+    margin: 0;
+    font-size: 32px;
+    font-weight: 950;
+    letter-spacing: -0.05em;
+}
+
+/* card */
+.card,
+.finance-card,
+.finance-summary-card {
+    border: 0 !important;
+    border-radius: 16px !important;
+    background: var(--card-bg);
+    box-shadow: var(--shadow);
+}
+
+.card-body {
+    padding: 24px !important;
+}
+
+.finance-summary-card .card-body {
+    padding: 26px !important;
+}
+
+.finance-summary-income {
+    background: linear-gradient(135deg, #dcfce7, #ffffff);
+}
+
+.finance-summary-expense {
+    background: linear-gradient(135deg, #fee2e2, #ffffff);
+}
+
+.finance-summary-loan {
+    background: linear-gradient(135deg, #fef3c7, #ffffff);
+}
+
+.finance-summary-net {
+    background: linear-gradient(135deg, #dbeafe, #ffffff);
+}
+
+/* text */
+.eyebrow {
+    color: var(--text-sub);
+    font-size: 13px;
+    font-weight: 900;
+    margin-bottom: 8px;
+}
+
+.card-title-lg {
+    font-size: 24px;
+    font-weight: 950;
+    letter-spacing: -0.05em;
+    line-height: 1.25;
+    word-break: keep-all;
+}
+
+.card-title-sm {
+    font-size: 20px;
+    font-weight: 950;
+    letter-spacing: -0.04em;
+    line-height: 1.25;
+}
+
+.stat-label {
+    color: #334155;
+    font-size: 13px;
+    font-weight: 900;
+    margin-bottom: 8px;
+}
+
+.stat-value {
+    font-size: 24px;
+    font-weight: 950;
+    letter-spacing: -0.04em;
+    line-height: 1.2;
+}
+
+.hero-value {
+    font-size: 34px;
+    font-weight: 950;
+    letter-spacing: -0.05em;
+    line-height: 1.15;
+}
+
+.small,
+.form-text,
+.text-secondary {
+    color: var(--text-sub) !important;
+    font-weight: 650;
+}
+
+/* amount colors */
+.text-primary,
+.amount-income {
+    color: #0b63ff !important;
+}
+
+.text-danger,
+.amount-expense {
+    color: #c90000 !important;
+}
+
+.amount-card {
+    color: #7c3aed !important;
+}
+
+.amount-transfer {
+    color: var(--text-main);
+}
+
+/* forms */
+.form-label {
+    color: #26364d;
+    font-size: 14px;
+    font-weight: 900;
+    margin-bottom: 8px;
+}
+
+.form-control,
+.form-select {
+    min-height: 48px;
+    border-radius: 12px !important;
+    border: 1px solid #c9d5e6 !important;
+    color: var(--text-main);
+    font-weight: 700;
+    background-color: #fff;
+}
+
+.form-control:focus,
+.form-select:focus {
+    border-color: var(--primary) !important;
+    box-shadow: 0 0 0 0.18rem rgba(37, 99, 235, 0.12) !important;
+}
+
+/* buttons */
+.btn {
+    border-radius: 12px !important;
+    font-weight: 900 !important;
+    min-height: 42px;
+    padding: 9px 16px;
+}
+
+.btn-sm {
+    min-height: 34px;
+    padding: 6px 12px;
+    border-radius: 10px !important;
+    font-size: 13px;
+}
+
+.btn-primary {
+    background: var(--primary) !important;
+    border-color: var(--primary) !important;
+}
+
+.btn-primary:hover {
+    background: var(--primary-dark) !important;
+}
+
+.btn-outline-primary {
+    color: var(--primary) !important;
+    border-color: #adc6ff !important;
+}
+
+.btn-outline-danger {
+    color: var(--danger) !important;
+    border-color: #f5b5b5 !important;
+}
+
+/* badges */
+.badge {
+    border-radius: 999px;
+    padding: 7px 11px;
+    font-size: 12px;
+    font-weight: 900;
+}
+
+.text-bg-success {
+    background: #dcfce7 !important;
+    color: #047857 !important;
+}
+
+.text-bg-warning {
+    background: #fef3c7 !important;
+    color: #92400e !important;
+}
+
+.text-bg-secondary {
+    background: #e5e7eb !important;
+    color: #374151 !important;
+}
+
+.text-bg-info {
+    background: #dbeafe !important;
+    color: #1d4ed8 !important;
+}
+
+/* tables */
+.table {
+    margin-bottom: 0;
+    color: var(--text-main);
+}
+
+.table th {
+    color: #334155;
+    font-size: 13px;
+    font-weight: 950;
+    white-space: nowrap;
+    border-bottom: 1px solid var(--border) !important;
+    padding: 14px 10px !important;
+}
+
+.table td {
+    font-size: 15px;
+    font-weight: 650;
+    vertical-align: middle;
+    padding: 14px 10px !important;
+    border-bottom: 1px solid var(--line) !important;
+}
+
+.table-hover tbody tr:hover {
+    background: #f8fbff;
+}
+
+.mobile-scroll {
+    width: 100%;
+    overflow-x: auto;
+}
+
+.mobile-scroll table {
+    min-width: 900px;
+}
+
+/* progress */
+.finance-progress,
+.progress.finance-progress {
+    width: 100%;
+    height: 12px;
+    background: #e5edf7;
+    border-radius: 999px;
+    overflow: hidden;
+}
+
+.finance-progress .progress-bar,
+.progress.finance-progress .progress-bar {
+    height: 100%;
+    background: linear-gradient(90deg, #2563eb, #60a5fa);
+    border-radius: 999px;
+}
+
+/* highlight */
+.loan-create-highlight {
+    border: 1px solid #bfdbfe;
+    background: #eff6ff;
+    border-radius: 16px;
+    padding: 18px;
+}
+
+.loan-create-highlight .title {
+    color: #1d4ed8;
+    font-size: 15px;
+    font-weight: 950;
+    margin-bottom: 6px;
+}
+
+.loan-create-highlight .desc {
+    color: #475569;
+    font-size: 13px;
+    font-weight: 700;
+}
+
+/* alert */
+.alert {
+    border: 0;
+    border-radius: 14px;
+    font-weight: 800;
+    box-shadow: var(--shadow);
+}
+
+/* empty */
+.empty-state {
+    text-align: center;
+    color: var(--text-sub);
+    font-weight: 800;
+    padding: 42px 10px;
+}
+
+/* charts */
+canvas {
+    min-height: 280px;
+}
+
+/* card link */
+a.text-decoration-none .finance-card,
+a .finance-card {
+    transition: transform 0.12s ease, box-shadow 0.12s ease;
+}
+
+a.text-decoration-none:hover .finance-card,
+a:hover .finance-card {
+    transform: translateY(-2px);
+    box-shadow: 0 14px 32px rgba(15, 23, 42, 0.1);
+}
+
+/* loan/installment cards */
+.finance-card .row.g-3 {
+    row-gap: 18px !important;
+}
+
+.finance-card .stat-value {
+    word-break: keep-all;
+}
+
+/* long text */
+.text-truncate-cell {
+    max-width: 220px;
+    white-space: nowrap;
+    overflow: hidden;
+    text-overflow: ellipsis;
+}
+
+td {
+    word-break: keep-all;
+}
+
+/* danger border */
+.border-danger {
+    border: 1px solid rgba(220, 38, 38, 0.75) !important;
+}
+
+/* responsive */
+@media (max-width: 1200px) {
+    .nav-link {
+        font-size: 14px;
+        padding-left: 6px !important;
+        padding-right: 6px !important;
+    }
+
+    .hero-value {
+        font-size: 30px;
+    }
+
+    .stat-value {
+        font-size: 22px;
+    }
+}
+
+@media (max-width: 768px) {
+    body {
+        padding-bottom: 76px;
+    }
+
+    main,
+    .container,
+    .container-fluid {
+        padding: 20px 14px 44px;
+    }
+
+    .page-head {
+        align-items: stretch;
+    }
+
+    .page-head h1,
+    .page-head h2 {
+        font-size: 28px;
+    }
+
+    .page-head > * {
+        width: 100%;
+    }
+
+    .page-head .d-flex,
+    .page-head form {
+        width: 100%;
+    }
+
+    .page-head .btn {
+        flex: 1;
+    }
+
+    .card-body {
+        padding: 18px !important;
+    }
+
+    .hero-value {
+        font-size: 28px;
+    }
+
+    .stat-value {
+        font-size: 21px;
+    }
+
+    .card-title-lg {
+        font-size: 21px;
+    }
+
+    .navbar {
+        overflow-x: auto;
+        white-space: nowrap;
+    }
+
+    .navbar-nav {
+        flex-direction: row;
+    }
+
+    .app-tabbar {
+        position: fixed;
+        right: 0;
+        bottom: 0;
+        left: 0;
+        z-index: 1030;
+        display: grid;
+        grid-template-columns: repeat(5, 1fr);
+        gap: 4px;
+        padding: 8px 10px calc(8px + env(safe-area-inset-bottom));
+        background: rgba(255, 255, 255, 0.96);
+        border-top: 1px solid var(--line);
+        box-shadow: 0 -10px 24px rgba(15, 23, 42, 0.08);
+    }
+
+    .app-tabbar-item {
+        display: flex;
+        min-height: 42px;
+        align-items: center;
+        justify-content: center;
+        border-radius: 10px;
+        color: #334155;
+        font-size: 12px;
+        font-weight: 900;
+        text-decoration: none;
+        white-space: nowrap;
+    }
+
+    .app-tabbar-primary {
+        background: var(--primary);
+        color: #fff;
+    }
+
+    .transaction-list-table {
+        min-width: 0 !important;
+        border-collapse: separate;
+        border-spacing: 0 12px;
+    }
+
+    .transaction-list-table thead {
+        display: none;
+    }
+
+    .transaction-list-table,
+    .transaction-list-table tbody,
+    .transaction-list-table tr,
+    .transaction-list-table td {
+        display: block;
+        width: 100%;
+    }
+
+    .transaction-list-table tr {
+        padding: 14px;
+        border: 1px solid var(--line);
+        border-radius: 14px;
+        background: #fff;
+        box-shadow: 0 8px 18px rgba(15, 23, 42, 0.05);
+    }
+
+    .transaction-list-table td {
+        display: flex;
+        align-items: flex-start;
+        justify-content: space-between;
+        gap: 14px;
+        border-bottom: 0 !important;
+        padding: 6px 0 !important;
+        text-align: right !important;
+        word-break: break-word;
+    }
+
+    .transaction-list-table td::before {
+        content: attr(data-label);
+        flex: 0 0 78px;
+        color: var(--text-sub);
+        font-size: 12px;
+        font-weight: 900;
+        text-align: left;
+    }
+
+    .transaction-list-table td:last-child {
+        justify-content: flex-end;
+        padding-top: 12px !important;
+    }
+
+    .transaction-list-table td:last-child::before {
+        display: none;
+    }
+}

public/assets/pwa.js

@@ -0,0 +1,9 @@
+(function () {
+    if (!('serviceWorker' in navigator)) {
+        return;
+    }
+
+    window.addEventListener('load', function () {
+        navigator.serviceWorker.register('/sw.js').catch(function () {});
+    });
+})();

public/categories.php

@@ -0,0 +1,117 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $name = trim($_POST['name'] ?? '');
+        $type = $_POST['category_type'] ?? '';
+        $sort = (int)($_POST['sort_order'] ?? 0);
+
+        if ($name === '') {
+            throw new RuntimeException('카테고리명을 입력하세요.');
+        }
+
+        if (!in_array($type, ['income','expense','transfer'], true)) {
+            throw new RuntimeException('카테고리 유형이 올바르지 않습니다.');
+        }
+
+        $stmt = $pdo->prepare("
+            INSERT INTO categories (user_id, category_type, name, sort_order, is_active)
+            VALUES (?, ?, ?, ?, 1)
+        ");
+        $stmt->execute([$uid, $type, $name, $sort]);
+
+        redirect('/categories.php');
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM categories
+    WHERE user_id = ?
+    ORDER BY category_type, sort_order, id
+");
+$stmt->execute([$uid]);
+$list = $stmt->fetchAll();
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>카테고리 관리</h2>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<div class="row g-4">
+    <div class="col-12 col-lg-4">
+        <div class="card border-0 shadow-sm">
+            <div class="card-body">
+                <form method="post" class="row g-3">
+                    <div class="col-12">
+                        <label class="form-label">유형</label>
+                        <select name="category_type" class="form-select">
+                            <option value="expense">지출</option>
+                            <option value="income">수입</option>
+                            <option value="transfer">이동</option>
+                        </select>
+                    </div>
+                    <div class="col-12">
+                        <label class="form-label">카테고리명</label>
+                        <input type="text" name="name" class="form-control" required>
+                    </div>
+                    <div class="col-12">
+                        <label class="form-label">정렬순서</label>
+                        <input type="number" name="sort_order" class="form-control" value="0">
+                    </div>
+                    <div class="col-12">
+                        <button class="btn btn-primary">추가</button>
+                    </div>
+                </form>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-lg-8">
+        <div class="card border-0 shadow-sm">
+            <div class="card-body mobile-scroll">
+                <table class="table mb-0">
+                    <thead>
+                    <tr>
+                        <th>ID</th>
+                        <th>유형</th>
+                        <th>이름</th>
+                        <th>정렬</th>
+                        <th>활성</th>
+                    </tr>
+                    </thead>
+                    <tbody>
+                    <?php foreach ($list as $row): ?>
+                    <tr>
+                        <td><?= $row['id'] ?></td>
+                        <td><?= h($row['category_type']) ?></td>
+                        <td><?= h($row['name']) ?></td>
+                        <td><?= $row['sort_order'] ?></td>
+                        <td><?= $row['is_active'] ? 'Y' : 'N' ?></td>
+                    </tr>
+                    <?php endforeach; ?>
+                    </tbody>
+                </table>
+            </div>
+        </div>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/dashboard.php

@@ -0,0 +1,498 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/installment_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+
+$ym = $_GET['ym'] ?? date('Y-m');
+$start = $ym . '-01';
+$end = date('Y-m-t', strtotime($start));
+$today = date('Y-m-d');
+$nextYm = date('Y-m', strtotime($ym . '-01 +1 month'));
+
+$stmt = $pdo->prepare("
+    SELECT
+        COALESCE(SUM(CASE WHEN transaction_type = 'income' THEN amount ELSE 0 END), 0) AS income_total,
+        COALESCE(SUM(CASE WHEN transaction_type = 'expense' THEN amount ELSE 0 END), 0) AS expense_total,
+        COALESCE(SUM(CASE WHEN transaction_type = 'card_payment' THEN amount ELSE 0 END), 0) AS card_payment_total
+    FROM transactions
+    WHERE user_id = ?
+      AND transaction_date BETWEEN ? AND ?
+");
+$stmt->execute([$uid, $start, $end]);
+$summary = $stmt->fetch();
+
+$stmt = $pdo->prepare("
+    SELECT
+        COALESCE(SUM(CASE WHEN account_type IN ('bank','cash','other') THEN current_balance ELSE 0 END), 0) AS liquid_assets
+    FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+");
+$stmt->execute([$uid]);
+$assetSummary = $stmt->fetch();
+
+$stmt = $pdo->prepare("
+    SELECT COALESCE(SUM(t.amount), 0)
+    FROM transactions t
+    JOIN accounts a ON a.id = t.account_id
+    WHERE t.user_id = ?
+      AND t.transaction_type = 'expense'
+      AND a.account_type = 'card'
+      AND a.card_kind = 'credit'
+      AND t.billing_year_month = ?
+      AND COALESCE(t.is_installment, 0) = 0
+");
+$stmt->execute([$uid, $ym]);
+$cardDueThisMonth = (float)$stmt->fetchColumn();
+
+$stmt = $pdo->prepare("
+    SELECT COALESCE(SUM(t.amount), 0)
+    FROM transactions t
+    JOIN accounts a ON a.id = t.account_id
+    WHERE t.user_id = ?
+      AND t.transaction_type = 'expense'
+      AND a.account_type = 'card'
+      AND a.card_kind = 'credit'
+      AND t.billing_year_month = ?
+      AND COALESCE(t.is_installment, 0) = 0
+");
+$stmt->execute([$uid, $nextYm]);
+$cardDueNextMonth = (float)$stmt->fetchColumn();
+
+$installmentDueNextMonth = get_installment_due_this_month($uid, $nextYm);
+$cardTotalDueNextMonth = $cardDueNextMonth + $installmentDueNextMonth;
+
+$installmentDueThisMonth = get_installment_due_this_month($uid, $ym);
+$installmentRemainingPrincipal = get_installment_remaining_principal($uid);
+$installmentRemainingInterest = get_installment_remaining_interest($uid);
+$installmentRemainingTotal = get_installment_remaining_total($uid);
+
+$cardTotalDueThisMonth = $cardDueThisMonth + $installmentDueThisMonth;
+
+$stmt = $pdo->prepare("
+    SELECT c.name, SUM(t.amount) AS total_amount
+    FROM transactions t
+    JOIN categories c ON t.category_id = c.id
+    WHERE t.user_id = ?
+      AND t.transaction_type = 'expense'
+      AND t.transaction_date BETWEEN ? AND ?
+    GROUP BY c.id, c.name
+    ORDER BY total_amount DESC
+    LIMIT 8
+");
+$stmt->execute([$uid, $start, $end]);
+$expenseByCategory = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT
+        DATE_FORMAT(transaction_date, '%d') AS day_num,
+        COALESCE(SUM(CASE WHEN transaction_type = 'expense' THEN amount ELSE 0 END), 0) AS daily_expense
+    FROM transactions
+    WHERE user_id = ?
+      AND transaction_date BETWEEN ? AND ?
+    GROUP BY DATE_FORMAT(transaction_date, '%Y-%m-%d'), DATE_FORMAT(transaction_date, '%d')
+    ORDER BY DATE_FORMAT(transaction_date, '%Y-%m-%d') ASC
+");
+$stmt->execute([$uid, $start, $end]);
+$dailyRows = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+    ORDER BY FIELD(account_type, 'bank', 'card', 'cash', 'other'), id ASC
+");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT
+        COALESCE(SUM(scheduled_principal), 0) AS due_principal,
+        COALESCE(SUM(scheduled_interest), 0) AS due_interest,
+        COALESCE(SUM(scheduled_total), 0) AS due_total
+    FROM loan_schedules ls
+    JOIN loans l ON l.id = ls.loan_id
+    WHERE l.user_id = ?
+      AND ls.is_paid = 0
+      AND ls.due_date BETWEEN ? AND ?
+");
+$stmt->execute([$uid, $start, $end]);
+$loanDue = $stmt->fetch();
+
+$stmt = $pdo->prepare("
+    SELECT
+        COALESCE(SUM(scheduled_principal), 0) AS overdue_principal,
+        COALESCE(SUM(scheduled_interest), 0) AS overdue_interest,
+        COALESCE(SUM(scheduled_total), 0) AS overdue_total
+    FROM loan_schedules ls
+    JOIN loans l ON l.id = ls.loan_id
+    WHERE l.user_id = ?
+      AND ls.is_paid = 0
+      AND ls.due_date < ?
+");
+$stmt->execute([$uid, $today]);
+$loanOverdue = $stmt->fetch();
+
+$stmt = $pdo->prepare("
+    SELECT COALESCE(SUM(current_principal_balance), 0) AS remaining_principal
+    FROM loans
+    WHERE user_id = ?
+      AND status = 'active'
+");
+$stmt->execute([$uid]);
+$loanPrincipalRow = $stmt->fetch();
+
+$stmt = $pdo->prepare("
+    SELECT
+        COALESCE(SUM(CASE WHEN ls.is_paid = 0 THEN ls.scheduled_interest ELSE 0 END), 0) AS remaining_interest,
+        COALESCE(SUM(CASE WHEN ls.is_paid = 0 THEN ls.scheduled_total ELSE 0 END), 0) AS remaining_total
+    FROM loan_schedules ls
+    JOIN loans l ON l.id = ls.loan_id
+    WHERE l.user_id = ?
+      AND l.status = 'active'
+");
+$stmt->execute([$uid]);
+$loanRemaining = $stmt->fetch();
+
+$stmt = $pdo->prepare("
+    SELECT
+        DATE_FORMAT(payment_date, '%d') AS day_num,
+        COALESCE(SUM(total_amount), 0) AS daily_loan_payment
+    FROM loan_payments
+    WHERE user_id = ?
+      AND payment_date BETWEEN ? AND ?
+    GROUP BY DATE_FORMAT(payment_date, '%Y-%m-%d'), DATE_FORMAT(payment_date, '%d')
+    ORDER BY DATE_FORMAT(payment_date, '%Y-%m-%d') ASC
+");
+$stmt->execute([$uid, $start, $end]);
+$loanPaymentRows = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT
+        l.loan_name,
+        l.lender_name,
+        ls.due_date,
+        ls.scheduled_principal,
+        ls.scheduled_interest,
+        ls.scheduled_total
+    FROM loan_schedules ls
+    JOIN loans l ON l.id = ls.loan_id
+    WHERE l.user_id = ?
+      AND ls.is_paid = 0
+      AND ls.due_date BETWEEN ? AND ?
+    ORDER BY ls.due_date ASC, l.id ASC
+    LIMIT 10
+");
+$stmt->execute([$uid, $start, $end]);
+$loanUpcoming = $stmt->fetchAll();
+
+$liquidAssets = (float)($assetSummary['liquid_assets'] ?? 0);
+
+$incomeTotal = (float)($summary['income_total'] ?? 0);
+$expenseTotal = (float)($summary['expense_total'] ?? 0);
+$cardPaymentTotal = (float)($summary['card_payment_total'] ?? 0);
+
+$loanDuePrincipal = (float)($loanDue['due_principal'] ?? 0);
+$loanDueInterest = (float)($loanDue['due_interest'] ?? 0);
+$loanDueTotal = (float)($loanDue['due_total'] ?? 0);
+
+$loanOverduePrincipal = (float)($loanOverdue['overdue_principal'] ?? 0);
+$loanOverdueInterest = (float)($loanOverdue['overdue_interest'] ?? 0);
+$loanOverdueTotal = (float)($loanOverdue['overdue_total'] ?? 0);
+
+$loanRemainingPrincipal = (float)($loanPrincipalRow['remaining_principal'] ?? 0);
+$loanRemainingInterest = (float)($loanRemaining['remaining_interest'] ?? 0);
+$loanRemainingTotal = (float)($loanRemaining['remaining_total'] ?? 0);
+
+$netCashFlow = $incomeTotal - $expenseTotal - $loanDueTotal;
+
+$categoryLabels = array_map(fn($r) => $r['name'], $expenseByCategory);
+$categoryValues = array_map(fn($r) => (float)$r['total_amount'], $expenseByCategory);
+
+$dayLabels = array_map(fn($r) => $r['day_num'] . '일', $dailyRows);
+$dayValues = array_map(fn($r) => (float)$r['daily_expense'], $dailyRows);
+
+$loanDayLabels = array_map(fn($r) => $r['day_num'] . '일', $loanPaymentRows);
+$loanDayValues = array_map(fn($r) => (float)$r['daily_loan_payment'], $loanPaymentRows);
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>대시보드</h2>
+    <form method="get" class="d-flex gap-2">
+        <input type="month" name="ym" class="form-control" value="<?= h($ym) ?>">
+        <button class="btn btn-outline-primary">조회</button>
+    </form>
+</div>
+
+<div class="row g-3 mb-4">
+    <div class="col-12 col-md-6 col-xl-3">
+        <div class="card finance-summary-card finance-summary-income h-100">
+            <div class="card-body">
+                <div class="stat-label">이번 달 수입</div>
+                <div class="hero-value"><?= won($incomeTotal) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-md-6 col-xl-3">
+        <div class="card finance-summary-card finance-summary-expense h-100">
+            <div class="card-body">
+                <div class="stat-label">이번 달 지출</div>
+                <div class="hero-value"><?= won($expenseTotal) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-md-6 col-xl-3">
+        <div class="card finance-summary-card finance-summary-loan h-100">
+            <div class="card-body">
+                <div class="stat-label">이번 달 카드 총청구액</div>
+                <div class="hero-value"><?= won($cardTotalDueThisMonth) ?></div>
+                <div class="small text-secondary mt-2">
+                    일반 <?= won($cardDueThisMonth) ?> · 할부 <?= won($installmentDueThisMonth) ?>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-md-6 col-xl-3">
+        <div class="card finance-summary-card finance-summary-net h-100">
+            <div class="card-body">
+                <div class="stat-label">이번 달 대출 납부 예정액</div>
+                <div class="hero-value"><?= won($loanDueTotal) ?></div>
+                <div class="small text-secondary mt-2">
+                    원금 <?= won($loanDuePrincipal) ?> · 이자 <?= won($loanDueInterest) ?>
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
+
+<div class="row g-3 mb-4">
+    <div class="col-12 col-md-6 col-xl-3">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">유동자산 합계</div>
+                <div class="stat-value text-primary"><?= won($liquidAssets) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-md-6 col-xl-3">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">다음달 카드 예정액</div>
+                <div class="stat-value text-danger"><?= won($cardTotalDueNextMonth) ?></div>
+                <div class="small text-secondary mt-2">
+                    일반 <?= won($cardDueNextMonth) ?> · 할부 <?= won($installmentDueNextMonth) ?>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-md-6 col-xl-3">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">남은 할부 총액</div>
+                <div class="stat-value"><?= won($installmentRemainingTotal) ?></div>
+                <div class="small text-secondary mt-2">
+                    원금 <?= won($installmentRemainingPrincipal) ?> · 이자 <?= won($installmentRemainingInterest) ?>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-md-6 col-xl-3">
+        <div class="card finance-card h-100 border-danger">
+            <div class="card-body">
+                <div class="stat-label">대출 미납액</div>
+                <div class="stat-value text-danger"><?= won($loanOverdueTotal) ?></div>
+                <div class="small text-secondary mt-2">
+                    원금 <?= won($loanOverduePrincipal) ?> · 이자 <?= won($loanOverdueInterest) ?>
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
+
+<div class="row g-3 mb-4">
+    <div class="col-12 col-md-4">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">남은 대출 원금</div>
+                <div class="stat-value text-primary"><?= won($loanRemainingPrincipal) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-md-4">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">남은 대출 이자</div>
+                <div class="stat-value text-danger"><?= won($loanRemainingInterest) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-md-4">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">이번 달 순현금흐름</div>
+                <div class="stat-value <?= $netCashFlow >= 0 ? 'text-primary' : 'text-danger' ?>">
+                    <?= won($netCashFlow) ?>
+                </div>
+                <div class="small text-secondary mt-2">수입 - 지출 - 대출예정</div>
+            </div>
+        </div>
+    </div>
+</div>
+
+<div class="row g-3 mb-4">
+    <?php foreach ($accounts as $account): ?>
+        <div class="col-12 col-md-6 col-xl-4">
+            <a href="/transactions.php?ym=<?= h($ym) ?>&account_id=<?= (int)$account['id'] ?>" class="text-decoration-none">
+                <div class="card finance-card h-100">
+                    <div class="card-body">
+                        <div class="eyebrow"><?= h($account['institution_name']) ?> / <?= h($account['account_type']) ?></div>
+                        <div class="card-title-sm"><?= h($account['account_name']) ?></div>
+                        <div class="stat-value <?= $account['account_type'] === 'card' ? 'text-danger' : 'text-primary' ?>">
+                            <?= won($account['current_balance']) ?>
+                        </div>
+                    </div>
+                </div>
+            </a>
+        </div>
+    <?php endforeach; ?>
+</div>
+
+<div class="row g-3 mb-4">
+    <div class="col-12 col-xl-4">
+        <div class="card finance-card h-100">
+            <div class="card-header bg-transparent border-0 fw-bold pt-4 px-4">카테고리별 지출</div>
+            <div class="card-body pt-0">
+                <canvas id="categoryChart" style="min-height:280px;"></canvas>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-xl-4">
+        <div class="card finance-card h-100">
+            <div class="card-header bg-transparent border-0 fw-bold pt-4 px-4">일자별 지출</div>
+            <div class="card-body pt-0">
+                <canvas id="dailyChart" style="min-height:280px;"></canvas>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-xl-4">
+        <div class="card finance-card h-100">
+            <div class="card-header bg-transparent border-0 fw-bold pt-4 px-4">일자별 대출 납부</div>
+            <div class="card-body pt-0">
+                <canvas id="loanPaymentChart" style="min-height:280px;"></canvas>
+            </div>
+        </div>
+    </div>
+</div>
+
+<div class="row g-3">
+    <div class="col-12">
+        <div class="card finance-card">
+            <div class="card-header bg-transparent border-0 fw-bold pt-4 px-4">이번 달 대출 납부 예정</div>
+            <div class="card-body pt-0 mobile-scroll">
+                <table class="table table-hover align-middle mb-0">
+                    <thead>
+                    <tr>
+                        <th>대출명</th>
+                        <th>기관</th>
+                        <th>납부일</th>
+                        <th class="text-end">원금</th>
+                        <th class="text-end">이자</th>
+                        <th class="text-end">합계</th>
+                    </tr>
+                    </thead>
+                    <tbody>
+                    <?php foreach ($loanUpcoming as $row): ?>
+                        <tr>
+                            <td><?= h($row['loan_name']) ?></td>
+                            <td><?= h($row['lender_name'] ?: '-') ?></td>
+                            <td><?= ymd($row['due_date']) ?></td>
+                            <td class="text-end"><?= won($row['scheduled_principal']) ?></td>
+                            <td class="text-end text-danger"><?= won($row['scheduled_interest']) ?></td>
+                            <td class="text-end fw-bold"><?= won($row['scheduled_total']) ?></td>
+                        </tr>
+                    <?php endforeach; ?>
+
+                    <?php if (!$loanUpcoming): ?>
+                        <tr>
+                            <td colspan="6" class="text-center text-secondary py-5">이번 달 대출 납부 예정이 없습니다.</td>
+                        </tr>
+                    <?php endif; ?>
+                    </tbody>
+                </table>
+            </div>
+        </div>
+    </div>
+</div>
+
+<script>
+const categoryLabels = <?= json_encode($categoryLabels, JSON_UNESCAPED_UNICODE) ?>;
+const categoryValues = <?= json_encode($categoryValues, JSON_UNESCAPED_UNICODE) ?>;
+const dayLabels = <?= json_encode($dayLabels, JSON_UNESCAPED_UNICODE) ?>;
+const dayValues = <?= json_encode($dayValues, JSON_UNESCAPED_UNICODE) ?>;
+const loanDayLabels = <?= json_encode($loanDayLabels, JSON_UNESCAPED_UNICODE) ?>;
+const loanDayValues = <?= json_encode($loanDayValues, JSON_UNESCAPED_UNICODE) ?>;
+
+new Chart(document.getElementById('categoryChart'), {
+    type: 'doughnut',
+    data: {
+        labels: categoryLabels,
+        datasets: [{ data: categoryValues }]
+    },
+    options: {
+        plugins: { legend: { position: 'bottom' } }
+    }
+});
+
+new Chart(document.getElementById('dailyChart'), {
+    type: 'bar',
+    data: {
+        labels: dayLabels,
+        datasets: [{
+            label: '지출',
+            data: dayValues,
+            borderRadius: 8
+        }]
+    },
+    options: {
+        responsive: true,
+        maintainAspectRatio: true
+    }
+});
+
+new Chart(document.getElementById('loanPaymentChart'), {
+    type: 'bar',
+    data: {
+        labels: loanDayLabels,
+        datasets: [{
+            label: '대출 납부',
+            data: loanDayValues,
+            borderRadius: 8
+        }]
+    },
+    options: {
+        responsive: true,
+        maintainAspectRatio: true
+    }
+});
+</script>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/index.php

@@ -0,0 +1,3 @@
+<?php
+header('Location: /dashboard.php');
+exit;

public/installment_billing.php

@@ -0,0 +1,430 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+$msg = '';
+
+$ym = $_GET['ym'] ?? date('Y-m');
+$accountId = (int)($_GET['account_id'] ?? 0);
+$q = trim($_GET['q'] ?? '');
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $mode = $_POST['mode'] ?? '';
+
+        require_once __DIR__ . '/../app/lib/installment_service.php';
+
+        if ($mode === 'mark_billed') {
+            $scheduleId = (int)($_POST['schedule_id'] ?? 0);
+
+            $stmt = $pdo->prepare("
+                SELECT s.installment_id
+                FROM installment_schedules s
+                JOIN installments i ON i.id = s.installment_id
+                WHERE s.id = ?
+                  AND i.user_id = ?
+            ");
+            $stmt->execute([$scheduleId, $uid]);
+            $row = $stmt->fetch();
+
+            if (!$row) {
+                throw new RuntimeException('회차를 찾을 수 없습니다.');
+            }
+
+            $stmt = $pdo->prepare("
+                UPDATE installment_schedules s
+                JOIN installments i ON i.id = s.installment_id
+                SET s.is_billed = 1,
+                    s.billed_at = NOW()
+                WHERE s.id = ?
+                  AND i.user_id = ?
+            ");
+            $stmt->execute([$scheduleId, $uid]);
+
+            recalculate_installment_status((int)$row['installment_id']);
+            $msg = '청구완료 처리되었습니다.';
+        }
+
+        if ($mode === 'mark_unbilled') {
+            $scheduleId = (int)($_POST['schedule_id'] ?? 0);
+
+            $stmt = $pdo->prepare("
+                SELECT s.installment_id
+                FROM installment_schedules s
+                JOIN installments i ON i.id = s.installment_id
+                WHERE s.id = ?
+                  AND i.user_id = ?
+            ");
+            $stmt->execute([$scheduleId, $uid]);
+            $row = $stmt->fetch();
+
+            if (!$row) {
+                throw new RuntimeException('회차를 찾을 수 없습니다.');
+            }
+
+            $stmt = $pdo->prepare("
+                UPDATE installment_schedules s
+                JOIN installments i ON i.id = s.installment_id
+                SET s.is_billed = 0,
+                    s.billed_at = NULL
+                WHERE s.id = ?
+                  AND i.user_id = ?
+            ");
+            $stmt->execute([$scheduleId, $uid]);
+
+            recalculate_installment_status((int)$row['installment_id']);
+            $msg = '청구완료 취소되었습니다.';
+        }
+
+        if ($mode === 'mark_month_all_billed' || $mode === 'mark_month_all_unbilled') {
+            $targetYm = trim($_POST['target_ym'] ?? '');
+
+            if ($targetYm === '') {
+                throw new RuntimeException('대상 월이 없습니다.');
+            }
+
+            $wantBilled = ($mode === 'mark_month_all_billed');
+            $fromState = $wantBilled ? 0 : 1;
+
+            $params = [$uid, $targetYm];
+            $sql = "
+                SELECT s.id, s.installment_id
+                FROM installment_schedules s
+                JOIN installments i ON i.id = s.installment_id
+                JOIN transactions t ON t.id = i.transaction_id
+                WHERE i.user_id = ?
+                  AND s.bill_year_month = ?
+                  AND s.is_billed = ?
+            ";
+            $params[] = $fromState;
+
+            if ($accountId > 0) {
+                $sql .= " AND i.account_id = ? ";
+                $params[] = $accountId;
+            }
+
+            if ($q !== '') {
+                $sql .= " AND (t.merchant_name LIKE ? OR t.description LIKE ?) ";
+                $like = '%' . $q . '%';
+                $params[] = $like;
+                $params[] = $like;
+            }
+
+            $stmt = $pdo->prepare($sql);
+            $stmt->execute($params);
+            $rows = $stmt->fetchAll();
+
+            if ($rows) {
+                $scheduleIds = array_column($rows, 'id');
+                $installmentIds = array_values(array_unique(array_column($rows, 'installment_id')));
+
+                $placeholders = implode(',', array_fill(0, count($scheduleIds), '?'));
+
+                if ($wantBilled) {
+                    $stmt = $pdo->prepare("
+                        UPDATE installment_schedules
+                        SET is_billed = 1,
+                            billed_at = NOW()
+                        WHERE id IN ($placeholders)
+                    ");
+                } else {
+                    $stmt = $pdo->prepare("
+                        UPDATE installment_schedules
+                        SET is_billed = 0,
+                            billed_at = NULL
+                        WHERE id IN ($placeholders)
+                    ");
+                }
+
+                $stmt->execute($scheduleIds);
+
+                foreach ($installmentIds as $iid) {
+                    recalculate_installment_status((int)$iid);
+                }
+            }
+
+            $msg = $wantBilled
+                ? $targetYm . ' 조회건 전체 청구완료 처리되었습니다.'
+                : $targetYm . ' 조회건 전체 취소되었습니다.';
+        }
+
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$params = [$uid, $ym];
+$where = [
+    "i.user_id = ?",
+    "s.bill_year_month = ?"
+];
+
+if ($accountId > 0) {
+    $where[] = "i.account_id = ?";
+    $params[] = $accountId;
+}
+
+if ($q !== '') {
+    $where[] = "(t.merchant_name LIKE ? OR t.description LIKE ? OR a.account_name LIKE ?)";
+    $like = '%' . $q . '%';
+    $params[] = $like;
+    $params[] = $like;
+    $params[] = $like;
+}
+
+$sql = "
+SELECT
+    s.id AS schedule_id,
+    s.installment_id,
+    s.cycle_no,
+    s.bill_year_month,
+    s.principal_amount,
+    s.interest_amount,
+    s.total_amount,
+    s.is_billed,
+    s.billed_at,
+
+    i.installment_months,
+    i.annual_interest_rate,
+
+    a.account_name,
+    a.institution_name,
+
+    t.merchant_name,
+    t.description
+
+FROM installment_schedules s
+JOIN installments i ON i.id = s.installment_id
+JOIN accounts a ON a.id = i.account_id
+JOIN transactions t ON t.id = i.transaction_id
+WHERE " . implode(' AND ', $where) . "
+ORDER BY s.is_billed ASC, a.account_name ASC, s.cycle_no ASC, s.id ASC
+";
+
+$stmt = $pdo->prepare($sql);
+$stmt->execute($params);
+$list = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+SELECT id, account_name, institution_name
+FROM accounts
+WHERE user_id = ?
+  AND is_active = 1
+  AND account_type = 'card'
+ORDER BY id ASC
+");
+$stmt->execute([$uid]);
+$cardAccounts = $stmt->fetchAll();
+
+$summaryStmt = $pdo->prepare("
+SELECT
+    COALESCE(SUM(CASE WHEN s.is_billed=0 THEN s.principal_amount ELSE 0 END),0) AS unbilled_principal,
+    COALESCE(SUM(CASE WHEN s.is_billed=0 THEN s.interest_amount ELSE 0 END),0) AS unbilled_interest,
+    COALESCE(SUM(CASE WHEN s.is_billed=0 THEN s.total_amount ELSE 0 END),0) AS unbilled_total,
+    COALESCE(SUM(CASE WHEN s.is_billed=1 THEN s.total_amount ELSE 0 END),0) AS billed_total
+FROM installment_schedules s
+JOIN installments i ON i.id = s.installment_id
+JOIN transactions t ON t.id = i.transaction_id
+JOIN accounts a ON a.id = i.account_id
+WHERE " . implode(' AND ', $where));
+
+$summaryStmt->execute($params);
+$summary = $summaryStmt->fetch();
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>할부 청구 관리</h2>
+    <div class="d-flex flex-wrap gap-2">
+        <a href="/installments.php" class="btn btn-outline-secondary">할부 목록</a>
+    </div>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<?php if ($msg): ?>
+<div class="alert alert-success"><?= h($msg) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card mb-4">
+    <div class="card-body">
+        <form method="get" class="row g-3">
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">청구월</label>
+                <input type="month" name="ym" class="form-control" value="<?= h($ym) ?>">
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">카드</label>
+                <select name="account_id" class="form-select">
+                    <option value="0">전체</option>
+                    <?php foreach ($cardAccounts as $acc): ?>
+                        <option value="<?= $acc['id'] ?>" <?= $accountId === (int)$acc['id'] ? 'selected' : '' ?>>
+                            <?= h($acc['institution_name']) ?> / <?= h($acc['account_name']) ?>
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">검색</label>
+                <input type="text" name="q" class="form-control" value="<?= h($q) ?>" placeholder="사용처, 메모, 카드명">
+            </div>
+
+            <div class="col-12 col-md-2 d-flex align-items-end gap-2">
+                <button class="btn btn-primary w-100">조회</button>
+            </div>
+
+        </form>
+    </div>
+</div>
+
+<div class="row g-3 mb-4">
+
+    <div class="col-6 col-xl-3">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">미청구 원금</div>
+                <div class="stat-value"><?= won($summary['unbilled_principal']) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-6 col-xl-3">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">미청구 이자</div>
+                <div class="stat-value text-danger"><?= won($summary['unbilled_interest']) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-6 col-xl-3">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">미청구 합계</div>
+                <div class="stat-value"><?= won($summary['unbilled_total']) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-6 col-xl-3">
+        <div class="card finance-card h-100">
+            <div class="card-body">
+                <div class="stat-label">청구완료 합계</div>
+                <div class="stat-value text-primary"><?= won($summary['billed_total']) ?></div>
+            </div>
+        </div>
+    </div>
+
+</div>
+
+<div class="d-flex flex-wrap gap-2 mb-4">
+    <form method="post">
+        <input type="hidden" name="mode" value="mark_month_all_billed">
+        <input type="hidden" name="target_ym" value="<?= h($ym) ?>">
+        <button class="btn btn-primary" onclick="return confirm('조회 조건 전체를 청구완료 처리하시겠습니까?');">
+            전체 청구완료
+        </button>
+    </form>
+
+    <form method="post">
+        <input type="hidden" name="mode" value="mark_month_all_unbilled">
+        <input type="hidden" name="target_ym" value="<?= h($ym) ?>">
+        <button class="btn btn-outline-danger" onclick="return confirm('조회 조건 전체를 취소하시겠습니까?');">
+            전체 취소
+        </button>
+    </form>
+</div>
+
+<div class="card finance-card">
+    <div class="card-body mobile-scroll">
+        <table class="table table-hover align-middle mb-0">
+            <thead>
+            <tr>
+                <th>카드</th>
+                <th>사용처</th>
+                <th>회차</th>
+                <th>청구월</th>
+                <th class="text-end">원금</th>
+                <th class="text-end">이자</th>
+                <th class="text-end">합계</th>
+                <th>상태</th>
+                <th>관리</th>
+            </tr>
+            </thead>
+            <tbody>
+
+            <?php foreach ($list as $row): ?>
+                <tr>
+                    <td>
+                        <div class="fw-bold"><?= h($row['account_name']) ?></div>
+                        <div class="small text-secondary"><?= h($row['institution_name']) ?></div>
+                    </td>
+
+                    <td>
+                        <div class="fw-bold"><?= h($row['merchant_name'] ?: '-') ?></div>
+                        <div class="small text-secondary"><?= h($row['description'] ?: '-') ?></div>
+                        <div class="small text-secondary">연이자율 <?= numf($row['annual_interest_rate'], 2) ?>%</div>
+                    </td>
+
+                    <td><?= intvalf($row['cycle_no']) ?> / <?= intvalf($row['installment_months']) ?></td>
+                    <td><?= h($row['bill_year_month']) ?></td>
+
+                    <td class="text-end"><?= won($row['principal_amount']) ?></td>
+                    <td class="text-end text-danger"><?= won($row['interest_amount']) ?></td>
+                    <td class="text-end fw-bold"><?= won($row['total_amount']) ?></td>
+
+                    <td>
+                        <?php if ((int)$row['is_billed'] === 1): ?>
+                            <span class="badge text-bg-success">청구완료</span>
+                            <?php if (!empty($row['billed_at'])): ?>
+                                <div class="small text-secondary mt-1">
+                                    <?= h(date('Y-m-d H:i', strtotime($row['billed_at']))) ?>
+                                </div>
+                            <?php endif; ?>
+                        <?php else: ?>
+                            <span class="badge text-bg-secondary">미청구</span>
+                        <?php endif; ?>
+                    </td>
+
+                    <td class="text-nowrap">
+                        <?php if ((int)$row['is_billed'] === 0): ?>
+                            <form method="post" class="d-inline">
+                                <input type="hidden" name="mode" value="mark_billed">
+                                <input type="hidden" name="schedule_id" value="<?= $row['schedule_id'] ?>">
+                                <button class="btn btn-sm btn-primary">완료</button>
+                            </form>
+                        <?php else: ?>
+                            <form method="post" class="d-inline">
+                                <input type="hidden" name="mode" value="mark_unbilled">
+                                <input type="hidden" name="schedule_id" value="<?= $row['schedule_id'] ?>">
+                                <button class="btn btn-sm btn-outline-danger">취소</button>
+                            </form>
+                        <?php endif; ?>
+                    </td>
+                </tr>
+            <?php endforeach; ?>
+
+            <?php if (!$list): ?>
+                <tr>
+                    <td colspan="9" class="text-center text-secondary py-5">조회 결과가 없습니다.</td>
+                </tr>
+            <?php endif; ?>
+
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/installment_prepay.php

@@ -0,0 +1,554 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/installment_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+$msg = '';
+
+$installmentId = (int)($_GET['id'] ?? 0);
+
+$stmt = $pdo->prepare("
+    SELECT
+        i.*,
+        a.account_name,
+        a.institution_name,
+        t.transaction_date,
+        t.merchant_name,
+        t.description,
+        COALESCE(SUM(CASE WHEN s.is_billed = 0 THEN s.principal_amount ELSE 0 END), 0) AS remaining_principal,
+        COALESCE(SUM(CASE WHEN s.is_billed = 0 THEN s.interest_amount ELSE 0 END), 0) AS remaining_interest,
+        COALESCE(SUM(CASE WHEN s.is_billed = 0 THEN s.total_amount ELSE 0 END), 0) AS remaining_total,
+        COALESCE(SUM(CASE WHEN s.is_billed = 1 THEN s.total_amount ELSE 0 END), 0) AS billed_total,
+        COALESCE(MIN(CASE WHEN s.is_billed = 0 THEN s.cycle_no ELSE NULL END), 0) AS next_cycle
+    FROM installments i
+    JOIN accounts a ON a.id = i.account_id
+    JOIN transactions t ON t.id = i.transaction_id
+    LEFT JOIN installment_schedules s ON s.installment_id = i.id
+    WHERE i.id = ?
+      AND i.user_id = ?
+    GROUP BY
+        i.id, i.user_id, i.transaction_id, i.account_id,
+        i.principal_amount, i.interest_total, i.total_billed_amount,
+        i.installment_months, i.annual_interest_rate, i.start_year_month,
+        i.interest_type, i.current_cycle, i.is_completed,
+        i.prepaid_principal_amount, i.prepaid_interest_amount,
+        i.created_at, i.updated_at,
+        a.account_name, a.institution_name,
+        t.transaction_date, t.merchant_name, t.description
+");
+$stmt->execute([$installmentId, $uid]);
+$installment = $stmt->fetch();
+
+if (!$installment) {
+    require __DIR__ . '/../app/views/header.php';
+    ?>
+
+    <div class="page-head">
+        <h2>할부 선결제 / 중도상환</h2>
+        <a href="/installments.php" class="btn btn-outline-secondary">할부내역</a>
+    </div>
+
+    <div class="card finance-card">
+        <div class="card-body text-center py-5">
+            <div class="card-title-sm mb-3">할부 정보를 찾을 수 없습니다.</div>
+            <div class="text-secondary mb-4">
+                이미 초기화되었거나 삭제된 할부 내역일 수 있습니다.
+            </div>
+
+            <div class="d-flex justify-content-center gap-2 flex-wrap">
+                <a href="/installments.php" class="btn btn-primary">할부내역으로 이동</a>
+                <button type="button" class="btn btn-outline-secondary" onclick="history.back();">뒤로가기</button>
+            </div>
+        </div>
+    </div>
+
+    <?php
+    require __DIR__ . '/../app/views/footer.php';
+    exit;
+}
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+      AND account_type IN ('bank','cash','other')
+    ORDER BY FIELD(account_type, 'bank', 'cash', 'other'), id ASC
+");
+$stmt->execute([$uid]);
+$paymentAccounts = $stmt->fetchAll();
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $paymentAccountId = (int)($_POST['payment_account_id'] ?? 0);
+        $prepayDate = $_POST['prepay_date'] ?? date('Y-m-d');
+        $prepayPrincipal = (float)str_replace(',', '', (string)($_POST['prepay_principal_amount'] ?? 0));
+        $prepayInterest = (float)str_replace(',', '', (string)($_POST['prepay_interest_amount'] ?? 0));
+        $description = trim($_POST['description'] ?? '') ?: null;
+
+        $targetScheduleId = !empty($_POST['target_schedule_id'])
+            ? (int)$_POST['target_schedule_id']
+            : null;
+
+        if ($paymentAccountId <= 0) {
+            throw new RuntimeException('결제 계좌를 선택하세요.');
+        }
+
+        prepay_installment(
+            $uid,
+            $installmentId,
+            $paymentAccountId,
+            $prepayDate,
+            $prepayPrincipal,
+            $prepayInterest,
+            $description,
+            $targetScheduleId
+        );
+
+        $msg = '선결제/중도상환이 처리되었습니다.';
+
+        $stmt = $pdo->prepare("
+            SELECT
+                i.*,
+                a.account_name,
+                a.institution_name,
+                t.transaction_date,
+                t.merchant_name,
+                t.description,
+                COALESCE(SUM(CASE WHEN s.is_billed = 0 THEN s.principal_amount ELSE 0 END), 0) AS remaining_principal,
+                COALESCE(SUM(CASE WHEN s.is_billed = 0 THEN s.interest_amount ELSE 0 END), 0) AS remaining_interest,
+                COALESCE(SUM(CASE WHEN s.is_billed = 0 THEN s.total_amount ELSE 0 END), 0) AS remaining_total,
+                COALESCE(SUM(CASE WHEN s.is_billed = 1 THEN s.total_amount ELSE 0 END), 0) AS billed_total,
+                COALESCE(MIN(CASE WHEN s.is_billed = 0 THEN s.cycle_no ELSE NULL END), 0) AS next_cycle
+            FROM installments i
+            JOIN accounts a ON a.id = i.account_id
+            JOIN transactions t ON t.id = i.transaction_id
+            LEFT JOIN installment_schedules s ON s.installment_id = i.id
+            WHERE i.id = ?
+              AND i.user_id = ?
+            GROUP BY
+                i.id, i.user_id, i.transaction_id, i.account_id,
+                i.principal_amount, i.interest_total, i.total_billed_amount,
+                i.installment_months, i.annual_interest_rate, i.start_year_month,
+                i.interest_type, i.current_cycle, i.is_completed,
+                i.prepaid_principal_amount, i.prepaid_interest_amount,
+                i.created_at, i.updated_at,
+                a.account_name, a.institution_name,
+                t.transaction_date, t.merchant_name, t.description
+        ");
+        $stmt->execute([$installmentId, $uid]);
+        $installment = $stmt->fetch();
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM installment_schedules
+    WHERE installment_id = ?
+    ORDER BY cycle_no ASC
+");
+$stmt->execute([$installmentId]);
+$schedules = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM installment_prepayments
+    WHERE installment_id = ?
+      AND user_id = ?
+    ORDER BY prepay_date DESC, id DESC
+");
+$stmt->execute([$installmentId, $uid]);
+$prepayments = $stmt->fetchAll();
+
+$remainingPrincipal = (float)($installment['remaining_principal'] ?? 0);
+$remainingInterest = (float)($installment['remaining_interest'] ?? 0);
+$remainingTotal = (float)($installment['remaining_total'] ?? 0);
+$totalBilled = (float)($installment['total_billed_amount'] ?? 0);
+$billedTotal = (float)($installment['billed_total'] ?? 0);
+
+$progress = $totalBilled > 0 ? (($totalBilled - $remainingTotal) / $totalBilled) * 100 : 0;
+$progress = max(0, min(100, $progress));
+$barWidth = $progress > 0 ? max($progress, 2) : 0;
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>할부 선결제 / 중도상환</h2>
+    <div class="d-flex flex-wrap gap-2">
+        <a href="/installments.php" class="btn btn-outline-secondary">할부내역</a>
+        <a href="/installment_billing.php?ym=<?= h($installment['start_year_month']) ?>&account_id=<?= h((string)$installment['account_id']) ?>" class="btn btn-outline-primary">청구관리</a>
+    </div>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<?php if ($msg): ?>
+<div class="alert alert-success"><?= h($msg) ?></div>
+<?php endif; ?>
+
+<div class="row g-4">
+    <div class="col-12 col-xl-5">
+        <div class="card finance-card mb-4">
+            <div class="card-body">
+                <div class="d-flex justify-content-between align-items-start gap-3 flex-wrap mb-2">
+                    <div>
+                        <div class="eyebrow"><?= h($installment['institution_name']) ?> / <?= h($installment['account_name']) ?></div>
+                        <div class="card-title-lg"><?= h($installment['merchant_name'] ?: '사용처 없음') ?></div>
+                    </div>
+
+                    <span class="badge <?= $remainingTotal > 0 ? 'text-bg-warning' : 'text-bg-success' ?>">
+                        <?= $remainingTotal > 0 ? '진행중' : '완료' ?>
+                    </span>
+                </div>
+
+                <div class="small text-secondary mb-3">
+                    결제일 <?= ymd($installment['transaction_date']) ?>
+                    · 시작 청구월 <?= h($installment['start_year_month']) ?>
+                    · <?= intvalf($installment['installment_months']) ?>개월
+                    <?php if (!empty($installment['description'])): ?>
+                        <br><?= h($installment['description']) ?>
+                    <?php endif; ?>
+                </div>
+
+                <div class="row g-3">
+                    <div class="col-6">
+                        <div class="stat-label">남은 원금</div>
+                        <div class="stat-value"><?= won($remainingPrincipal) ?></div>
+                    </div>
+                    <div class="col-6">
+                        <div class="stat-label">남은 이자</div>
+                        <div class="stat-value text-danger"><?= won($remainingInterest) ?></div>
+                    </div>
+                    <div class="col-6">
+                        <div class="stat-label">남은 총액</div>
+                        <div class="stat-value"><?= won($remainingTotal) ?></div>
+                    </div>
+                    <div class="col-6">
+                        <div class="stat-label">연이자율</div>
+                        <div class="stat-value"><?= numf($installment['annual_interest_rate'], 2) ?>%</div>
+                    </div>
+                    <div class="col-6">
+                        <div class="stat-label">총 청구금액</div>
+                        <div class="stat-value"><?= won($totalBilled) ?></div>
+                    </div>
+                    <div class="col-6">
+                        <div class="stat-label">청구완료 금액</div>
+                        <div class="stat-value text-primary"><?= won($billedTotal) ?></div>
+                    </div>
+                </div>
+
+                <div class="mt-3">
+                    <div class="finance-progress">
+                        <div class="progress-bar" role="progressbar" style="width: <?= number_format($barWidth, 1) ?>%"></div>
+                    </div>
+                    <div class="small text-secondary mt-2">
+                        진행률 <?= percentf($progress) ?>
+                        <?php if ((int)$installment['next_cycle'] > 0): ?>
+                            · 다음 <?= intvalf($installment['next_cycle']) ?>회차
+                        <?php endif; ?>
+                    </div>
+                </div>
+            </div>
+        </div>
+
+        <div class="card finance-card">
+            <div class="card-body">
+                <div class="card-title-sm mb-3">선결제 입력</div>
+
+                <?php if ($remainingTotal <= 0): ?>
+                    <div class="alert alert-success mb-0">
+                        남아있는 할부 금액이 없습니다.
+                    </div>
+                <?php else: ?>
+                    <form method="post" class="row g-3" id="prepayForm">
+                        <input type="hidden" name="target_schedule_id" id="target_schedule_id" value="">
+                        <div class="col-12">
+                            <label class="form-label">선결제 출금 계좌</label>
+                            <select name="payment_account_id" class="form-select" required>
+                                <option value="">선택하세요</option>
+                                <?php foreach ($paymentAccounts as $acc): ?>
+                                    <option value="<?= $acc['id'] ?>">
+                                        <?= h($acc['account_name']) ?> (<?= h($acc['account_type']) ?>)
+                                    </option>
+                                <?php endforeach; ?>
+                            </select>
+                        </div>
+
+                        <div class="col-12">
+                            <label class="form-label">선결제일</label>
+                            <input type="date" name="prepay_date" class="form-control" value="<?= date('Y-m-d') ?>" required>
+                        </div>
+
+                        <div class="col-12 col-md-6">
+                            <label class="form-label">선결제 원금</label>
+                            <input
+                                type="text"
+                                name="prepay_principal_amount"
+                                id="prepay_principal_amount"
+                                class="form-control"
+                                inputmode="numeric"
+                                value="0"
+                                required
+                            >
+                            <div class="mt-2 d-flex flex-wrap gap-2">
+                                <button type="button" class="btn btn-sm btn-outline-secondary fill-principal">남은 원금</button>
+                                <button type="button" class="btn btn-sm btn-outline-secondary clear-principal">초기화</button>
+                            </div>
+                        </div>
+
+                        <div class="col-12 col-md-6">
+                            <label class="form-label">선결제 이자</label>
+                            <input
+                                type="text"
+                                name="prepay_interest_amount"
+                                id="prepay_interest_amount"
+                                class="form-control"
+                                inputmode="numeric"
+                                value="0"
+                            >
+                            <div class="mt-2 d-flex flex-wrap gap-2">
+                                <button type="button" class="btn btn-sm btn-outline-secondary fill-interest">남은 이자</button>
+                                <button type="button" class="btn btn-sm btn-outline-secondary clear-interest">초기화</button>
+                            </div>
+                        </div>
+
+                        <div class="col-12">
+                            <div class="loan-create-highlight">
+                                <div class="title">빠른 입력</div>
+                                <div class="desc">남은 금액 전체를 선결제하려면 전체상환 버튼을 사용하세요.</div>
+                                <div class="mt-3 d-flex flex-wrap gap-2">
+                                    <button type="button" class="btn btn-outline-primary" id="fill_all_btn">전체상환 입력</button>
+                                    <button type="button" class="btn btn-outline-secondary" id="clear_all_btn">전체 초기화</button>
+                                </div>
+                            </div>
+                        </div>
+
+                        <div class="col-12">
+                            <label class="form-label">메모</label>
+                            <input type="text" name="description"  id="description" class="form-control" placeholder="예: 카드 선결제">
+                        </div>
+
+                        <div class="col-12 d-flex flex-wrap gap-2">
+                            <button class="btn btn-primary" onclick="return confirm('선결제/중도상환 처리하시겠습니까?');">
+                                선결제 실행
+                            </button>
+                            <a href="/installments.php" class="btn btn-outline-secondary">취소</a>
+                        </div>
+                    </form>
+                <?php endif; ?>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-xl-7">
+        <div class="card finance-card mb-4">
+            <div class="card-body">
+                <div class="card-title-sm mb-3">남은 회차 상세</div>
+
+                <div class="mobile-scroll">
+                    <table class="table table-hover align-middle mb-0">
+                        <thead>
+                        <tr>
+                            <th>회차</th>
+                            <th>청구월</th>
+                            <th class="text-end">원금</th>
+                            <th class="text-end">이자</th>
+                            <th class="text-end">합계</th>
+                            <th>상태</th>
+                            <th>선납</th>
+                        </tr>
+                        </thead>
+                        <tbody>
+                        <?php foreach ($schedules as $s): ?>
+                            <?php $isBilled = (int)$s['is_billed'] === 1; ?>
+                            <tr class="<?= $isBilled ? 'text-secondary' : '' ?>">
+                                <td><?= intvalf($s['cycle_no']) ?>회차</td>
+                                <td><?= h($s['bill_year_month']) ?></td>
+                                <td class="text-end"><?= won($s['principal_amount']) ?></td>
+                                <td class="text-end text-danger"><?= won($s['interest_amount']) ?></td>
+                                <td class="text-end fw-bold"><?= won($s['total_amount']) ?></td>
+                                <td>
+                                    <?php if ($isBilled): ?>
+                                        <span class="badge text-bg-success">청구완료</span>
+                                    <?php else: ?>
+                                        <span class="badge text-bg-secondary">미청구</span>
+                                    <?php endif; ?>
+                                </td>
+
+                                <td>
+                                    <?php if (!$isBilled && (float)$s['total_amount'] > 0): ?>
+                                        <button
+                                            type="button"
+                                            class="btn btn-sm btn-outline-primary cycle-prepay-btn"
+                                            data-schedule-id="<?= (int)$s['id'] ?>"
+                                            data-cycle="<?= (int)$s['cycle_no'] ?>"
+                                            data-principal="<?= (float)$s['principal_amount'] ?>"
+                                            data-interest="<?= (float)$s['interest_amount'] ?>"
+                                        >
+                                            선납
+                                        </button>
+                                    <?php else: ?>
+                                        -
+                                    <?php endif; ?>
+                                </td>
+                            </tr>
+                        <?php endforeach; ?>
+
+                        <?php if (!$schedules): ?>
+                            <tr>
+                                <td colspan="7" class="text-center text-secondary py-4">회차 정보가 없습니다.</td>
+                            </tr>
+                        <?php endif; ?>
+                        </tbody>
+                    </table>
+                </div>
+            </div>
+        </div>
+
+        <div class="card finance-card">
+            <div class="card-body">
+                <div class="card-title-sm mb-3">선결제 이력</div>
+
+                <div class="mobile-scroll">
+                    <table class="table table-hover align-middle mb-0">
+                        <thead>
+                        <tr>
+                            <th>일자</th>
+                            <th class="text-end">원금</th>
+                            <th class="text-end">이자</th>
+                            <th class="text-end">합계</th>
+                            <th>메모</th>
+                        </tr>
+                        </thead>
+                        <tbody>
+                        <?php foreach ($prepayments as $p): ?>
+                            <tr>
+                                <td><?= ymd($p['prepay_date']) ?></td>
+                                <td class="text-end"><?= won($p['principal_amount']) ?></td>
+                                <td class="text-end text-danger"><?= won($p['interest_amount']) ?></td>
+                                <td class="text-end fw-bold"><?= won($p['total_amount']) ?></td>
+                                <td><?= h($p['description'] ?: '-') ?></td>
+                            </tr>
+                        <?php endforeach; ?>
+
+                        <?php if (!$prepayments): ?>
+                            <tr>
+                                <td colspan="5" class="text-center text-secondary py-4">선결제 이력이 없습니다.</td>
+                            </tr>
+                        <?php endif; ?>
+                        </tbody>
+                    </table>
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
+
+<script>
+(function () {
+    const remainPrincipal = <?= json_encode($remainingPrincipal) ?>;
+    const remainInterest = <?= json_encode($remainingInterest) ?>;
+
+    const principalEl = document.getElementById('prepay_principal_amount');
+    const interestEl = document.getElementById('prepay_interest_amount');
+
+    if (!principalEl || !interestEl) return;
+
+    function formatWithComma(value) {
+        const normalized = String(value || '').replace(/,/g, '').replace(/[^\d.]/g, '');
+        if (normalized === '') return '';
+        const parts = normalized.split('.');
+        parts[0] = parts[0].replace(/\B(?=(\d{3})+(?!\d))/g, ',');
+        return parts.join('.');
+    }
+
+    function setMoney(el, value) {
+        el.value = formatWithComma(Math.round(Number(value || 0)));
+    }
+
+    principalEl.addEventListener('input', function () {
+        this.value = formatWithComma(this.value);
+    });
+
+    interestEl.addEventListener('input', function () {
+        this.value = formatWithComma(this.value);
+    });
+
+    document.querySelector('.fill-principal')?.addEventListener('click', function () {
+        setMoney(principalEl, remainPrincipal);
+    });
+
+    document.querySelector('.clear-principal')?.addEventListener('click', function () {
+        principalEl.value = '0';
+    });
+
+    document.querySelector('.fill-interest')?.addEventListener('click', function () {
+        setMoney(interestEl, remainInterest);
+    });
+
+    document.querySelector('.clear-interest')?.addEventListener('click', function () {
+        interestEl.value = '0';
+    });
+
+    document.getElementById('fill_all_btn')?.addEventListener('click', function () {
+        setMoney(principalEl, remainPrincipal);
+        setMoney(interestEl, remainInterest);
+
+        const targetScheduleEl = document.getElementById('target_schedule_id');
+        if (targetScheduleEl) targetScheduleEl.value = '';
+    });
+
+    document.getElementById('clear_all_btn')?.addEventListener('click', function () {
+        principalEl.value = '0';
+        interestEl.value = '0';
+
+        const targetScheduleEl = document.getElementById('target_schedule_id');
+        if (targetScheduleEl) targetScheduleEl.value = '';
+    });
+
+    document.getElementById('prepayForm')?.addEventListener('submit', function () {
+        principalEl.value = principalEl.value.replace(/,/g, '');
+        interestEl.value = interestEl.value.replace(/,/g, '');
+    });
+
+    const descEl = document.getElementById('description');
+    const targetScheduleEl = document.getElementById('target_schedule_id');
+
+    document.querySelectorAll('.cycle-prepay-btn').forEach(btn => {
+        btn.addEventListener('click', function () {
+            const cycle = this.dataset.cycle;
+            const principal = Number(this.dataset.principal || 0);
+            const interest = Number(this.dataset.interest || 0);
+
+            setMoney(principalEl, principal);
+            setMoney(interestEl, interest);
+
+            if (targetScheduleEl) {
+                targetScheduleEl.value = this.dataset.scheduleId || '';
+            }
+
+            if (descEl) {
+                descEl.value = cycle + '회차 선납';
+            }
+
+            principalEl.scrollIntoView({
+                behavior: 'smooth',
+                block: 'center'
+            });
+        });
+    });
+})();
+</script>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/installments.php

@@ -0,0 +1,325 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/installment_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+
+$msg = '';
+$error = '';
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $mode = $_POST['mode'] ?? '';
+
+        if ($mode === 'rebuild_installments') {
+            $count = rebuild_all_installments_for_user($uid);
+            $msg = '할부 자동반영 재적용 완료 (' . number_format($count) . '건)';
+        }
+
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$ym = $_GET['ym'] ?? '';
+$accountId = (int)($_GET['account_id'] ?? 0);
+$q = trim($_GET['q'] ?? '');
+
+$params = [$uid];
+$where = ["i.user_id = ?"];
+
+if ($ym !== '') {
+    $where[] = "i.start_year_month = ?";
+    $params[] = $ym;
+}
+
+if ($accountId > 0) {
+    $where[] = "i.account_id = ?";
+    $params[] = $accountId;
+}
+
+if ($q !== '') {
+    $where[] = "(t.merchant_name LIKE ? OR t.description LIKE ? OR a.account_name LIKE ?)";
+    $like = '%' . $q . '%';
+    $params[] = $like;
+    $params[] = $like;
+    $params[] = $like;
+}
+
+$sql = "
+    SELECT
+        i.*,
+        a.account_name,
+        a.institution_name,
+        t.transaction_date,
+        t.merchant_name,
+        t.description,
+
+        COALESCE(SUM(CASE WHEN s.is_billed = 0 THEN s.principal_amount ELSE 0 END), 0) AS remaining_principal,
+        COALESCE(SUM(CASE WHEN s.is_billed = 0 THEN s.interest_amount ELSE 0 END), 0) AS remaining_interest,
+        COALESCE(SUM(CASE WHEN s.is_billed = 0 THEN s.total_amount ELSE 0 END), 0) AS remaining_total,
+
+        COALESCE(SUM(CASE WHEN s.is_billed = 1 THEN s.total_amount ELSE 0 END), 0) AS billed_total,
+        COALESCE(MIN(CASE WHEN s.is_billed = 0 THEN s.cycle_no ELSE NULL END), 0) AS next_cycle
+    FROM installments i
+    JOIN accounts a ON a.id = i.account_id
+    JOIN transactions t ON t.id = i.transaction_id
+    LEFT JOIN installment_schedules s ON s.installment_id = i.id
+    WHERE " . implode(' AND ', $where) . "
+    GROUP BY
+        i.id, i.user_id, i.transaction_id, i.account_id,
+        i.principal_amount, i.interest_total, i.total_billed_amount,
+        i.installment_months, i.annual_interest_rate, i.start_year_month,
+        i.interest_type, i.current_cycle, i.is_completed,
+        i.prepaid_principal_amount, i.prepaid_interest_amount,
+        i.created_at, i.updated_at,
+        a.account_name, a.institution_name,
+        t.transaction_date, t.merchant_name, t.description
+    ORDER BY i.created_at DESC, i.id DESC
+";
+
+$stmt = $pdo->prepare($sql);
+$stmt->execute($params);
+$installments = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT id, account_name, institution_name
+    FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+      AND account_type = 'card'
+    ORDER BY id ASC
+");
+$stmt->execute([$uid]);
+$cardAccounts = $stmt->fetchAll();
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>할부 내역</h2>
+
+    <div class="d-flex flex-wrap gap-2">
+        <a href="/installment_billing.php" class="btn btn-outline-primary">
+            할부 청구 관리
+        </a>
+
+        <form method="post" class="d-inline">
+            <input type="hidden" name="mode" value="rebuild_installments">
+
+            <button
+                class="btn btn-outline-danger"
+                onclick="return confirm('기존 할부 스케줄을 초기화 후 재생성합니다. 진행하시겠습니까?');">
+                자동반영 리셋 후 재적용
+            </button>
+        </form>
+    </div>
+</div>
+
+<?php if ($msg): ?>
+<div class="alert alert-success"><?= h($msg) ?></div>
+<?php endif; ?>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card mb-4">
+    <div class="card-body">
+        <form method="get" class="row g-3">
+            <div class="col-12 col-md-3">
+                <label class="form-label">시작월</label>
+                <input type="month" name="ym" class="form-control" value="<?= h($ym) ?>">
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">카드</label>
+                <select name="account_id" class="form-select">
+                    <option value="0">전체</option>
+                    <?php foreach ($cardAccounts as $acc): ?>
+                        <option value="<?= $acc['id'] ?>" <?= $accountId === (int)$acc['id'] ? 'selected' : '' ?>>
+                            <?= h($acc['institution_name']) ?> / <?= h($acc['account_name']) ?>
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">검색</label>
+                <input type="text" name="q" class="form-control" value="<?= h($q) ?>" placeholder="사용처, 메모, 카드명">
+            </div>
+
+            <div class="col-12 col-md-2 d-flex align-items-end gap-2">
+                <button class="btn btn-primary w-100">조회</button>
+                <a href="/installments.php" class="btn btn-outline-secondary w-100">초기화</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<div class="row g-3">
+    <?php foreach ($installments as $row): ?>
+        <?php
+        $progress = 0;
+        if ((float)$row['total_billed_amount'] > 0) {
+            $progress = (($row['total_billed_amount'] - $row['remaining_total']) / (float)$row['total_billed_amount']) * 100;
+            $progress = max(0, min(100, $progress));
+        }
+
+        $scheduleStmt = $pdo->prepare("
+            SELECT *
+            FROM installment_schedules
+            WHERE installment_id = ?
+            ORDER BY cycle_no ASC
+        ");
+        $scheduleStmt->execute([$row['id']]);
+        $schedules = $scheduleStmt->fetchAll();
+        ?>
+        <div class="col-12">
+            <div class="card finance-card">
+                <div class="card-body">
+                    <div class="d-flex flex-column flex-xl-row justify-content-between gap-3">
+                        <div>
+                            <div class="eyebrow"><?= h($row['institution_name']) ?> / <?= h($row['account_name']) ?></div>
+                            <div class="card-title-lg"><?= h($row['merchant_name'] ?: '사용처 없음') ?></div>
+                            <div class="text-secondary small">
+                                결제일 <?= h($row['transaction_date']) ?>
+                                <?php if (!empty($row['description'])): ?>
+                                    · <?= h($row['description']) ?>
+                                <?php endif; ?>
+                            </div>
+                        </div>
+
+                        <div class="text-xl-end">
+                            <span class="badge <?= (float)$row['remaining_total'] > 0 ? 'text-bg-warning' : 'text-bg-success' ?>">
+                                <?= (float)$row['remaining_total'] > 0 ? '진행중' : '완료' ?>
+                            </span>
+                            <div class="small text-secondary mt-2">연이자율 <?= h((string)$row['annual_interest_rate']) ?>%</div>
+                        </div>
+                    </div>
+
+                    <div class="row g-3 mt-2">
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">원금</div>
+                            <div class="stat-value"><?= won($row['principal_amount']) ?></div>
+                        </div>
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">총 할부이자</div>
+                            <div class="stat-value text-danger"><?= won($row['interest_total']) ?></div>
+                        </div>
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">총 청구금액</div>
+                            <div class="stat-value"><?= won($row['total_billed_amount']) ?></div>
+                        </div>
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">개월 수</div>
+                            <div class="stat-value"><?= h((string)$row['installment_months']) ?>개월</div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">남은 원금</div>
+                            <div class="stat-value"><?= won($row['remaining_principal']) ?></div>
+                        </div>
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">남은 이자</div>
+                            <div class="stat-value text-danger"><?= won($row['remaining_interest']) ?></div>
+                        </div>
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">남은 총액</div>
+                            <div class="stat-value"><?= won($row['remaining_total']) ?></div>
+                        </div>
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">다음 회차</div>
+                            <div class="stat-value"><?= (int)$row['next_cycle'] > 0 ? ((int)$row['next_cycle'] . '회차') : '-' ?></div>
+                        </div>
+                    </div>
+
+                    <div class="mt-3">
+                        <div class="progress finance-progress">
+                            <div class="progress-bar" role="progressbar" style="width: <?= number_format($progress, 1) ?>%"></div>
+                        </div>
+                        <div class="small text-secondary mt-2">진행률 <?= number_format($progress, 1) ?>%</div>
+                    </div>
+
+                    <div class="mt-3 d-flex flex-wrap gap-2">
+                        <button
+                            class="btn btn-sm btn-outline-primary"
+                            type="button"
+                            data-bs-toggle="collapse"
+                            data-bs-target="#schedule-<?= $row['id'] ?>"
+                        >
+                            회차별 보기
+                        </button>
+
+                        <?php if ((float)$row['remaining_total'] > 0): ?>
+                            <a href="/installment_prepay.php?id=<?= $row['id'] ?>" class="btn btn-sm btn-outline-danger">선결제 / 중도상환</a>
+                        <?php endif; ?>
+
+                        <a href="/installment_billing.php?ym=<?= h($row['start_year_month']) ?>&account_id=<?= $row['account_id'] ?>&q=<?= urlencode((string)($row['merchant_name'] ?? '')) ?>" class="btn btn-sm btn-outline-secondary">
+                            청구관리로 보기
+                        </a>
+                    </div>
+
+                    <div class="collapse mt-3" id="schedule-<?= $row['id'] ?>">
+                        <div class="mobile-scroll">
+                            <table class="table align-middle mb-0">
+                                <thead>
+                                <tr>
+                                    <th>회차</th>
+                                    <th>청구월</th>
+                                    <th class="text-end">원금</th>
+                                    <th class="text-end">이자</th>
+                                    <th class="text-end">합계</th>
+                                    <th>상태</th>
+                                </tr>
+                                </thead>
+                                <tbody>
+                                <?php foreach ($schedules as $s): ?>
+                                    <tr>
+                                        <td><?= $s['cycle_no'] ?>회차</td>
+                                        <td><?= h($s['bill_year_month']) ?></td>
+                                        <td class="text-end"><?= won($s['principal_amount']) ?></td>
+                                        <td class="text-end text-danger"><?= won($s['interest_amount']) ?></td>
+                                        <td class="text-end fw-bold"><?= won($s['total_amount']) ?></td>
+                                        <td>
+                                            <?php if ((int)$s['is_billed'] === 1): ?>
+                                                <span class="badge text-bg-success">청구완료</span>
+                                            <?php else: ?>
+                                                <span class="badge text-bg-secondary">미청구</span>
+                                            <?php endif; ?>
+                                        </td>
+                                    </tr>
+                                <?php endforeach; ?>
+
+                                <?php if (!$schedules): ?>
+                                    <tr>
+                                        <td colspan="6" class="text-center text-secondary py-4">회차 정보가 없습니다.</td>
+                                    </tr>
+                                <?php endif; ?>
+                                </tbody>
+                            </table>
+                        </div>
+                    </div>
+
+                </div>
+            </div>
+        </div>
+    <?php endforeach; ?>
+
+    <?php if (!$installments): ?>
+        <div class="col-12">
+            <div class="card finance-card">
+                <div class="card-body text-center text-secondary py-5">
+                    등록된 할부 내역이 없습니다.
+                </div>
+            </div>
+        </div>
+    <?php endif; ?>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/loan_create.php

@@ -0,0 +1,247 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/loan_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+
+$stmt = $pdo->prepare("
+    SELECT * FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+      AND account_type IN ('bank','cash','other')
+    ORDER BY id ASC
+");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $loanName = trim($_POST['loan_name'] ?? '');
+        $lenderName = trim($_POST['lender_name'] ?? '');
+        $principalAmount = (float)($_POST['principal_amount'] ?? 0);
+        $annualInterestRate = (float)($_POST['annual_interest_rate'] ?? 0);
+        $startDate = $_POST['start_date'] ?? date('Y-m-d');
+        $graceMonths = (int)($_POST['grace_period_months'] ?? 0);
+        $repaymentMonths = (int)($_POST['repayment_months'] ?? 0);
+        $repaymentMethod = $_POST['repayment_method'] ?? '';
+        $paymentDay = (int)($_POST['payment_day'] ?? 1);
+        $accountId = !empty($_POST['account_id']) ? (int)$_POST['account_id'] : null;
+        $description = trim($_POST['description'] ?? '');
+        $createFullHistory = !empty($_POST['create_full_history']) ? 1 : 0;
+
+        if ($loanName === '') {
+            throw new RuntimeException('대출명을 입력하세요.');
+        }
+
+        if ($principalAmount <= 0) {
+            throw new RuntimeException('대출원금은 0보다 커야 합니다.');
+        }
+
+        if ($annualInterestRate < 0) {
+            throw new RuntimeException('연이자율이 올바르지 않습니다.');
+        }
+
+        if ($repaymentMonths <= 0) {
+            throw new RuntimeException('상환개월 수는 1 이상이어야 합니다.');
+        }
+
+        if ($paymentDay < 1 || $paymentDay > 31) {
+            throw new RuntimeException('납부일은 1~31 사이여야 합니다.');
+        }
+
+        $allowed = [
+            'interest_only_then_equal_payment',
+            'interest_only_then_equal_principal',
+            'interest_only_then_bullet',
+            'equal_payment',
+            'equal_principal',
+            'bullet',
+        ];
+
+        if (!in_array($repaymentMethod, $allowed, true)) {
+            throw new RuntimeException('상환방식이 올바르지 않습니다.');
+        }
+
+        if ($createFullHistory && !$accountId) {
+            throw new RuntimeException('완전 반영 방식을 사용할 때는 입출금 계좌를 선택하세요.');
+        }
+
+        create_loan_with_full_backfill([
+            'user_id' => $uid,
+            'account_id' => $accountId,
+            'loan_name' => $loanName,
+            'lender_name' => $lenderName,
+            'principal_amount' => $principalAmount,
+            'annual_interest_rate' => $annualInterestRate,
+            'start_date' => $startDate,
+            'maturity_date' => null,
+            'grace_period_months' => $graceMonths,
+            'repayment_months' => $repaymentMonths,
+            'repayment_method' => $repaymentMethod,
+            'payment_day' => $paymentDay,
+            'description' => $description,
+            'create_full_history' => $createFullHistory,
+            'today_date' => date('Y-m-d'),
+        ]);
+
+        redirect('/loans.php');
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<style>
+.loan-create-highlight {
+    border: 1px solid rgba(37, 99, 235, 0.18);
+    background: linear-gradient(180deg, rgba(37,99,235,0.06), rgba(37,99,235,0.03));
+    border-radius: 16px;
+    padding: 18px 18px 16px 18px;
+}
+.loan-create-highlight .title {
+    font-weight: 700;
+    margin-bottom: 8px;
+}
+.loan-create-highlight .desc {
+    color: #5b6475;
+    font-size: 14px;
+    line-height: 1.6;
+}
+.loan-create-check {
+    margin-top: 14px;
+    padding: 14px 16px;
+    background: #fff;
+    border-radius: 14px;
+    border: 1px solid rgba(37, 99, 235, 0.14);
+}
+.loan-create-check .form-check-label {
+    font-weight: 700;
+}
+.loan-create-check small {
+    display: block;
+    color: #6b7280;
+    margin-top: 6px;
+    line-height: 1.5;
+}
+</style>
+
+<div class="d-flex justify-content-between align-items-center mb-4">
+    <h2 class="mb-0">대출 등록</h2>
+    <a href="/loans.php" class="btn btn-outline-secondary">목록</a>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card">
+    <div class="card-body">
+        <form method="post" class="row g-3">
+            <div class="col-12 col-md-6">
+                <label class="form-label">대출명</label>
+                <input type="text" name="loan_name" class="form-control" required>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">대출기관</label>
+                <input type="text" name="lender_name" class="form-control">
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">대출원금</label>
+                <input type="number" name="principal_amount" class="form-control" min="1" step="1" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">연이자율(%)</label>
+                <input type="number" name="annual_interest_rate" class="form-control" min="0" step="0.01" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">시작일</label>
+                <input type="date" name="start_date" class="form-control" value="<?= date('Y-m-d') ?>" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">거치기간(개월)</label>
+                <input type="number" name="grace_period_months" class="form-control" min="0" value="0" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">상환기간(개월)</label>
+                <input type="number" name="repayment_months" class="form-control" min="1" value="12" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">납부일</label>
+                <input type="number" name="payment_day" class="form-control" min="1" max="31" value="1" required>
+            </div>
+
+            <div class="col-12">
+                <label class="form-label">상환방식</label>
+                <select name="repayment_method" class="form-select" required>
+                    <option value="interest_only_then_equal_payment">거치 후 원리금균등</option>
+                    <option value="interest_only_then_equal_principal">거치 후 원금균등</option>
+                    <option value="interest_only_then_bullet">거치 후 만기일시상환</option>
+                    <option value="equal_payment">원리금균등</option>
+                    <option value="equal_principal">원금균등</option>
+                    <option value="bullet">만기일시상환</option>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">입출금 계좌</label>
+                <select name="account_id" class="form-select">
+                    <option value="">선택안함</option>
+                    <?php foreach ($accounts as $acc): ?>
+                        <option value="<?= $acc['id'] ?>"><?= h($acc['account_name']) ?> (<?= h($acc['account_type']) ?>)</option>
+                    <?php endforeach; ?>
+                </select>
+                <div class="form-text">과거 거래까지 자동 생성하려면 계좌를 선택하세요.</div>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">메모</label>
+                <input type="text" name="description" class="form-control">
+            </div>
+
+            <div class="col-12">
+                <div class="loan-create-highlight">
+                    <div class="title">완전 반영 방식</div>
+                    <div class="desc">
+                        대출 시작일이 과거라면, 대출 실행 거래와 오늘까지의 과거 상환 거래를 자동으로 모두 생성합니다.
+                        미래 회차는 예정 스케줄로 남겨둡니다.
+                    </div>
+
+                    <div class="loan-create-check">
+                        <div class="form-check">
+                            <input class="form-check-input" type="checkbox" name="create_full_history" id="create_full_history" value="1" checked>
+                            <label class="form-check-label" for="create_full_history">
+                                대출 실행 + 과거 납부분 거래내역까지 전부 자동 생성
+                            </label>
+                            <small>
+                                예: 2024년에 받은 대출을 지금 등록하면<br>
+                                대출 실행일의 유입 거래 1건 + 오늘까지 도래한 상환 거래들이 자동 생성됩니다.
+                            </small>
+                        </div>
+                    </div>
+                </div>
+            </div>
+
+            <div class="col-12 d-flex gap-2">
+                <button class="btn btn-primary">저장</button>
+                <a href="/loans.php" class="btn btn-outline-secondary">목록</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/loan_detail.php

@@ -0,0 +1,206 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/loan_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$id = (int)($_GET['id'] ?? 0);
+$error = '';
+$msg = '';
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM loans
+    WHERE id = ? AND user_id = ?
+");
+$stmt->execute([$id, $uid]);
+$loan = $stmt->fetch();
+
+if (!$loan) {
+    exit('대출 정보를 찾을 수 없습니다.');
+}
+
+$stmt = $pdo->prepare("
+    SELECT * FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+      AND account_type IN ('bank','cash','other')
+    ORDER BY id ASC
+");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $scheduleId = (int)($_POST['schedule_id'] ?? 0);
+        $accountId = !empty($_POST['account_id']) ? (int)$_POST['account_id'] : null;
+        $paymentDate = $_POST['payment_date'] ?? date('Y-m-d');
+        $description = trim($_POST['description'] ?? '') ?: null;
+
+        pay_loan_schedule($uid, $scheduleId, $accountId, $paymentDate, $description);
+        $msg = '상환 처리되었습니다.';
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$stmt = $pdo->prepare("
+    SELECT
+        ls.*,
+        lp.payment_date,
+        lp.description AS payment_description,
+        lp.is_auto_generated,
+        lp.payment_type
+    FROM loan_schedules ls
+    LEFT JOIN loan_payments lp
+        ON lp.loan_schedule_id = ls.id
+    WHERE ls.loan_id = ?
+    ORDER BY ls.cycle_no ASC
+");
+$stmt->execute([$id]);
+$schedules = $stmt->fetchAll();
+
+$summary = get_loan_remaining_summary($id);
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="d-flex justify-content-between align-items-center mb-4">
+    <h2 class="mb-0">대출 상세</h2>
+    <div class="d-flex gap-2">
+        <?php if ($loan['status'] === 'active'): ?>
+            <a href="/loan_prepay.php?id=<?= $loan['id'] ?>" class="btn btn-outline-danger">중도상환</a>
+        <?php endif; ?>
+        <a href="/loans.php" class="btn btn-outline-secondary">목록</a>
+    </div>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<?php if ($msg): ?>
+<div class="alert alert-success"><?= h($msg) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card mb-4">
+    <div class="card-body">
+        <div class="eyebrow"><?= h($loan['lender_name'] ?: '-') ?></div>
+        <div class="card-title-lg"><?= h($loan['loan_name']) ?></div>
+
+        <div class="row g-3 mt-2">
+            <div class="col-6 col-md-3">
+                <div class="stat-label">원금</div>
+                <div class="stat-value"><?= won($loan['principal_amount']) ?></div>
+            </div>
+            <div class="col-6 col-md-3">
+                <div class="stat-label">연이자율</div>
+                <div class="stat-value"><?= h((string)$loan['annual_interest_rate']) ?>%</div>
+            </div>
+            <div class="col-6 col-md-3">
+                <div class="stat-label">거치기간</div>
+                <div class="stat-value"><?= h((string)$loan['grace_period_months']) ?>개월</div>
+            </div>
+            <div class="col-6 col-md-3">
+                <div class="stat-label">상환기간</div>
+                <div class="stat-value"><?= h((string)$loan['repayment_months']) ?>개월</div>
+            </div>
+
+            <div class="col-6 col-md-4">
+                <div class="stat-label">남은 원금</div>
+                <div class="stat-value"><?= won($summary['remaining_principal']) ?></div>
+            </div>
+            <div class="col-6 col-md-4">
+                <div class="stat-label">남은 이자</div>
+                <div class="stat-value text-danger"><?= won($summary['remaining_interest']) ?></div>
+            </div>
+            <div class="col-6 col-md-4">
+                <div class="stat-label">남은 총액</div>
+                <div class="stat-value"><?= won($summary['remaining_total']) ?></div>
+            </div>
+        </div>
+    </div>
+</div>
+
+<div class="card finance-card">
+    <div class="card-body mobile-scroll">
+        <table class="table align-middle mb-0">
+            <thead>
+            <tr>
+                <th>회차</th>
+                <th>납부일</th>
+                <th>구간</th>
+                <th class="text-end">기초원금</th>
+                <th class="text-end">원금</th>
+                <th class="text-end">이자</th>
+                <th class="text-end">합계</th>
+                <th class="text-end">기말원금</th>
+                <th>상태</th>
+                <th>처리</th>
+            </tr>
+            </thead>
+            <tbody>
+            <?php foreach ($schedules as $s): ?>
+                <tr>
+                    <td><?= $s['cycle_no'] ?></td>
+                    <td><?= h($s['due_date']) ?></td>
+                    <td><?= $s['payment_phase'] === 'grace' ? '거치' : '상환' ?></td>
+                    <td class="text-end"><?= won($s['opening_principal']) ?></td>
+                    <td class="text-end"><?= won($s['scheduled_principal']) ?></td>
+                    <td class="text-end text-danger"><?= won($s['scheduled_interest']) ?></td>
+                    <td class="text-end fw-bold"><?= won($s['scheduled_total']) ?></td>
+                    <td class="text-end"><?= won($s['closing_principal']) ?></td>
+                    <td>
+                        <?php if ((int)$s['is_paid'] === 1): ?>
+                            <?php if ((int)($s['is_auto_generated'] ?? 0) === 1): ?>
+                                <span class="badge text-bg-info">자동반영</span>
+                            <?php else: ?>
+                                <span class="badge text-bg-success">납부완료</span>
+                            <?php endif; ?>
+
+                            <?php if (!empty($s['payment_date'])): ?>
+                                <div class="small text-secondary mt-1"><?= h($s['payment_date']) ?></div>
+                            <?php endif; ?>
+
+                            <?php if (!empty($s['payment_description'])): ?>
+                                <div class="small text-secondary"><?= h($s['payment_description']) ?></div>
+                            <?php endif; ?>
+                        <?php else: ?>
+                            <span class="badge text-bg-secondary">예정</span>
+                        <?php endif; ?>
+                    </td>
+                    <td>
+                        <?php if ((int)$s['is_paid'] === 0): ?>
+                            <form method="post" class="d-flex flex-column gap-2">
+                                <input type="hidden" name="schedule_id" value="<?= $s['id'] ?>">
+                                <select name="account_id" class="form-select form-select-sm">
+                                    <option value="">출금계좌</option>
+                                    <?php foreach ($accounts as $acc): ?>
+                                        <option value="<?= $acc['id'] ?>"><?= h($acc['account_name']) ?></option>
+                                    <?php endforeach; ?>
+                                </select>
+                                <input type="date" name="payment_date" class="form-control form-control-sm" value="<?= date('Y-m-d') ?>">
+                                <button class="btn btn-sm btn-primary">상환처리</button>
+                            </form>
+                        <?php else: ?>
+                            -
+                        <?php endif; ?>
+                    </td>
+                </tr>
+            <?php endforeach; ?>
+
+            <?php if (!$schedules): ?>
+                <tr>
+                    <td colspan="10" class="text-center text-secondary py-5">스케줄이 없습니다.</td>
+                </tr>
+            <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/loan_edit.php

@@ -0,0 +1,223 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/loan_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$id = (int)($_GET['id'] ?? $_POST['id'] ?? 0);
+$error = '';
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM loans
+    WHERE id = ? AND user_id = ?
+    LIMIT 1
+");
+$stmt->execute([$id, $uid]);
+$loan = $stmt->fetch();
+
+if (!$loan) {
+    exit('대출 정보를 찾을 수 없습니다.');
+}
+
+$stmt = $pdo->prepare("
+    SELECT * FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+      AND account_type IN ('bank','cash','other')
+    ORDER BY id ASC
+");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $loanName = trim($_POST['loan_name'] ?? '');
+        $lenderName = trim($_POST['lender_name'] ?? '');
+        $principalAmount = (float)($_POST['principal_amount'] ?? 0);
+        $annualInterestRate = (float)($_POST['annual_interest_rate'] ?? 0);
+        $startDate = $_POST['start_date'] ?? date('Y-m-d');
+        $graceMonths = (int)($_POST['grace_period_months'] ?? 0);
+        $repaymentMonths = (int)($_POST['repayment_months'] ?? 0);
+        $repaymentMethod = $_POST['repayment_method'] ?? '';
+        $paymentDay = (int)($_POST['payment_day'] ?? 1);
+        $accountId = !empty($_POST['account_id']) ? (int)$_POST['account_id'] : null;
+        $description = trim($_POST['description'] ?? '');
+        $createFullHistory = !empty($_POST['create_full_history']) ? 1 : 0;
+
+        if ($loanName === '') {
+            throw new RuntimeException('대출명을 입력하세요.');
+        }
+
+        if ($principalAmount <= 0) {
+            throw new RuntimeException('대출원금은 0보다 커야 합니다.');
+        }
+
+        if ($annualInterestRate < 0) {
+            throw new RuntimeException('연이자율이 올바르지 않습니다.');
+        }
+
+        if ($repaymentMonths <= 0) {
+            throw new RuntimeException('상환개월 수는 1 이상이어야 합니다.');
+        }
+
+        if ($paymentDay < 1 || $paymentDay > 31) {
+            throw new RuntimeException('납부일은 1~31 사이여야 합니다.');
+        }
+
+        $allowed = [
+            'interest_only_then_equal_payment',
+            'interest_only_then_equal_principal',
+            'interest_only_then_bullet',
+            'equal_payment',
+            'equal_principal',
+            'bullet',
+        ];
+
+        if (!in_array($repaymentMethod, $allowed, true)) {
+            throw new RuntimeException('상환방식이 올바르지 않습니다.');
+        }
+
+        update_loan_and_rebuild_full_history($uid, $id, [
+            'account_id' => $accountId,
+            'loan_name' => $loanName,
+            'lender_name' => $lenderName,
+            'principal_amount' => $principalAmount,
+            'annual_interest_rate' => $annualInterestRate,
+            'start_date' => $startDate,
+            'grace_period_months' => $graceMonths,
+            'repayment_months' => $repaymentMonths,
+            'repayment_method' => $repaymentMethod,
+            'payment_day' => $paymentDay,
+            'description' => $description,
+            'create_full_history' => $createFullHistory,
+            'today_date' => date('Y-m-d'),
+        ]);
+
+        header('Location: /loans.php');
+        exit;
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>대출 수정</h2>
+    <a href="/loans.php" class="btn btn-outline-secondary">목록</a>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card">
+    <div class="card-body">
+        <form method="post" class="row g-3">
+            <input type="hidden" name="id" value="<?= $loan['id'] ?>">
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">대출명</label>
+                <input type="text" name="loan_name" class="form-control" value="<?= h($loan['loan_name']) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">대출기관</label>
+                <input type="text" name="lender_name" class="form-control" value="<?= h($loan['lender_name'] ?? '') ?>">
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">대출원금</label>
+                <input type="number" name="principal_amount" class="form-control" min="1" step="1" value="<?= h((string)$loan['principal_amount']) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">연이자율(%)</label>
+                <input type="number" name="annual_interest_rate" class="form-control" min="0" step="0.01" value="<?= h((string)$loan['annual_interest_rate']) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">시작일</label>
+                <input type="date" name="start_date" class="form-control" value="<?= h($loan['start_date']) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">거치기간(개월)</label>
+                <input type="number" name="grace_period_months" class="form-control" min="0" value="<?= h((string)$loan['grace_period_months']) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">상환기간(개월)</label>
+                <input type="number" name="repayment_months" class="form-control" min="1" value="<?= h((string)$loan['repayment_months']) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-4">
+                <label class="form-label">납부일</label>
+                <input type="number" name="payment_day" class="form-control" min="1" max="31" value="<?= h((string)$loan['payment_day']) ?>" required>
+            </div>
+
+            <div class="col-12">
+                <label class="form-label">상환방식</label>
+                <select name="repayment_method" class="form-select" required>
+                    <option value="interest_only_then_equal_payment" <?= $loan['repayment_method'] === 'interest_only_then_equal_payment' ? 'selected' : '' ?>>거치 후 원리금균등</option>
+                    <option value="interest_only_then_equal_principal" <?= $loan['repayment_method'] === 'interest_only_then_equal_principal' ? 'selected' : '' ?>>거치 후 원금균등</option>
+                    <option value="interest_only_then_bullet" <?= $loan['repayment_method'] === 'interest_only_then_bullet' ? 'selected' : '' ?>>거치 후 만기일시상환</option>
+                    <option value="equal_payment" <?= $loan['repayment_method'] === 'equal_payment' ? 'selected' : '' ?>>원리금균등</option>
+                    <option value="equal_principal" <?= $loan['repayment_method'] === 'equal_principal' ? 'selected' : '' ?>>원금균등</option>
+                    <option value="bullet" <?= $loan['repayment_method'] === 'bullet' ? 'selected' : '' ?>>만기일시상환</option>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">입출금 계좌</label>
+                <select name="account_id" class="form-select">
+                    <option value="">선택안함</option>
+                    <?php foreach ($accounts as $acc): ?>
+                        <option value="<?= $acc['id'] ?>" <?= (int)$loan['account_id'] === (int)$acc['id'] ? 'selected' : '' ?>>
+                            <?= h($acc['account_name']) ?> (<?= h($acc['account_type']) ?>)
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">메모</label>
+                <input type="text" name="description" class="form-control" value="<?= h($loan['description'] ?? '') ?>">
+            </div>
+
+            <div class="col-12">
+                <div class="loan-create-highlight">
+                    <div class="title">수정 시 전체 재계산</div>
+                    <div class="desc">
+                        대출 정보를 수정하면 기존 스케줄과 자동반영 이력을 다시 생성합니다.
+                    </div>
+
+                    <div class="loan-create-check">
+                        <div class="form-check">
+                            <input class="form-check-input" type="checkbox" name="create_full_history" id="create_full_history" value="1" checked>
+                            <label class="form-check-label" for="create_full_history">
+                                수정 후 자동반영까지 다시 적용
+                            </label>
+                            <small>
+                                과거 회차는 자동 반영, 미래 회차는 예정 상태로 다시 생성합니다.
+                            </small>
+                        </div>
+                    </div>
+                </div>
+            </div>
+
+            <div class="col-12 d-flex gap-2">
+                <button class="btn btn-primary">저장</button>
+                <a href="/loans.php" class="btn btn-outline-secondary">취소</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/loan_payment_create.php

@@ -0,0 +1,153 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/loan_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+$msg = '';
+
+$stmt = $pdo->prepare("SELECT * FROM loans WHERE user_id = ? AND is_active = 1 ORDER BY id DESC");
+$stmt->execute([$uid]);
+$loans = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("SELECT * FROM accounts WHERE user_id = ? AND is_active = 1 AND account_type IN ('bank','cash','other') ORDER BY id ASC");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("SELECT * FROM categories WHERE user_id = ? AND category_type = 'expense' AND is_active = 1 ORDER BY sort_order, id");
+$stmt->execute([$uid]);
+$categories = $stmt->fetchAll();
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $loanId = (int)($_POST['loan_id'] ?? 0);
+        $accountId = (int)($_POST['account_id'] ?? 0);
+        $paymentDate = $_POST['payment_date'] ?? date('Y-m-d');
+        $totalAmount = (float)($_POST['total_amount'] ?? 0);
+        $principalAmount = (float)($_POST['principal_amount'] ?? 0);
+        $interestAmount = (float)($_POST['interest_amount'] ?? 0);
+        $feeAmount = (float)($_POST['fee_amount'] ?? 0);
+        $categoryId = (int)($_POST['category_id'] ?? 0);
+        $description = trim($_POST['description'] ?? '') ?: null;
+        $skipDuplicate = isset($_POST['skip_duplicate']);
+
+        if ($loanId <= 0 || $accountId <= 0 || $categoryId <= 0) {
+            throw new RuntimeException('대출, 출금계좌, 카테고리를 선택하세요.');
+        }
+        if ($totalAmount <= 0) {
+            throw new RuntimeException('총 납부금액은 0보다 커야 합니다.');
+        }
+        if (($principalAmount + $interestAmount + $feeAmount) != $totalAmount) {
+            throw new RuntimeException('원금 + 이자 + 수수료 합계가 총 납부금액과 같아야 합니다.');
+        }
+
+        $inserted = create_loan_payment([
+            'user_id' => $uid,
+            'loan_id' => $loanId,
+            'account_id' => $accountId,
+            'payment_date' => $paymentDate,
+            'total_amount' => $totalAmount,
+            'principal_amount' => $principalAmount,
+            'interest_amount' => $interestAmount,
+            'fee_amount' => $feeAmount,
+            'category_id' => $categoryId,
+            'description' => $description,
+        ], $skipDuplicate);
+
+        $msg = $inserted ? '상환 내역이 저장되었습니다.' : '중복으로 판단되어 건너뛰었습니다.';
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<h2 class="mb-4">대출 상환 등록</h2>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<?php if ($msg): ?>
+<div class="alert alert-success"><?= h($msg) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card">
+    <div class="card-body">
+        <form method="post" class="row g-3">
+            <div class="col-md-4">
+                <label class="form-label">대출</label>
+                <select name="loan_id" class="form-select" required>
+                    <option value="">선택하세요</option>
+                    <?php foreach ($loans as $loan): ?>
+                        <option value="<?= $loan['id'] ?>"><?= h($loan['loan_name']) ?> / <?= h($loan['institution_name']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-md-4">
+                <label class="form-label">출금 계좌</label>
+                <select name="account_id" class="form-select" required>
+                    <option value="">선택하세요</option>
+                    <?php foreach ($accounts as $account): ?>
+                        <option value="<?= $account['id'] ?>"><?= h($account['account_name']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-md-4">
+                <label class="form-label">거래 카테고리</label>
+                <select name="category_id" class="form-select" required>
+                    <?php foreach ($categories as $category): ?>
+                        <option value="<?= $category['id'] ?>"><?= h($category['name']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-md-3">
+                <label class="form-label">상환일</label>
+                <input type="date" name="payment_date" class="form-control" value="<?= date('Y-m-d') ?>" required>
+            </div>
+            <div class="col-md-3">
+                <label class="form-label">총 납부금액</label>
+                <input type="number" name="total_amount" class="form-control" min="1" step="1" required>
+            </div>
+            <div class="col-md-2">
+                <label class="form-label">원금</label>
+                <input type="number" name="principal_amount" class="form-control" min="0" step="1" required>
+            </div>
+            <div class="col-md-2">
+                <label class="form-label">이자</label>
+                <input type="number" name="interest_amount" class="form-control" min="0" step="1" value="0" required>
+            </div>
+            <div class="col-md-2">
+                <label class="form-label">수수료</label>
+                <input type="number" name="fee_amount" class="form-control" min="0" step="1" value="0" required>
+            </div>
+
+            <div class="col-md-8">
+                <label class="form-label">메모</label>
+                <input type="text" name="description" class="form-control" placeholder="예: 5월 정기상환">
+            </div>
+            <div class="col-md-4 d-flex align-items-end">
+                <div class="form-check">
+                    <input class="form-check-input" type="checkbox" name="skip_duplicate" id="skip_duplicate" checked>
+                    <label class="form-check-label" for="skip_duplicate">중복이면 건너뛰기</label>
+                </div>
+            </div>
+
+            <div class="col-12">
+                <button class="btn btn-primary">상환 저장</button>
+                <a href="/loans.php" class="btn btn-outline-secondary">목록</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/loan_prepay.php

@@ -0,0 +1,271 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/loan_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$id = (int)($_GET['id'] ?? 0);
+$error = '';
+$msg = '';
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM loans
+    WHERE id = ? AND user_id = ?
+");
+$stmt->execute([$id, $uid]);
+$loan = $stmt->fetch();
+
+if (!$loan) {
+    exit('대출 정보를 찾을 수 없습니다.');
+}
+
+$stmt = $pdo->prepare("
+    SELECT * FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+      AND account_type IN ('bank','cash','other')
+    ORDER BY id ASC
+");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $accountId = !empty($_POST['account_id']) ? (int)$_POST['account_id'] : null;
+        $paymentDate = $_POST['payment_date'] ?? date('Y-m-d');
+        $principalAmount = (float)($_POST['principal_amount'] ?? 0);
+        $interestAmount = (float)($_POST['interest_amount'] ?? 0);
+        $feeAmount = (float)($_POST['fee_amount'] ?? 0);
+        $description = trim($_POST['description'] ?? '') ?: null;
+
+        prepay_loan(
+            $uid,
+            $id,
+            $accountId,
+            $paymentDate,
+            $principalAmount,
+            $interestAmount,
+            $feeAmount,
+            $description
+        );
+
+        $msg = '중도상환 처리되었습니다.';
+
+        $stmt->execute([$id, $uid]);
+        $loan = $stmt->fetch();
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$summary = get_loan_remaining_summary($id);
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM loan_schedules
+    WHERE loan_id = ?
+    ORDER BY cycle_no ASC
+");
+$stmt->execute([$id]);
+$schedules = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM loan_payments
+    WHERE loan_id = ?
+      AND payment_type = 'prepayment'
+    ORDER BY payment_date DESC, id DESC
+");
+$stmt->execute([$id]);
+$prepayments = $stmt->fetchAll();
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="d-flex justify-content-between align-items-center mb-4">
+    <h2 class="mb-0">대출 중도상환</h2>
+    <a href="/loan_detail.php?id=<?= $loan['id'] ?>" class="btn btn-outline-secondary">대출 상세</a>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<?php if ($msg): ?>
+<div class="alert alert-success"><?= h($msg) ?></div>
+<?php endif; ?>
+
+<div class="row g-4">
+    <div class="col-12 col-xl-5">
+        <div class="card finance-card">
+            <div class="card-body">
+                <div class="eyebrow"><?= h($loan['lender_name'] ?: '-') ?></div>
+                <div class="card-title-lg"><?= h($loan['loan_name']) ?></div>
+
+                <div class="row g-3 mt-2">
+                    <div class="col-6">
+                        <div class="stat-label">현재 남은 원금</div>
+                        <div class="stat-value"><?= won($loan['current_principal_balance']) ?></div>
+                    </div>
+                    <div class="col-6">
+                        <div class="stat-label">연이자율</div>
+                        <div class="stat-value"><?= h((string)$loan['annual_interest_rate']) ?>%</div>
+                    </div>
+                    <div class="col-6">
+                        <div class="stat-label">남은 스케줄 원금</div>
+                        <div class="stat-value"><?= won($summary['remaining_principal']) ?></div>
+                    </div>
+                    <div class="col-6">
+                        <div class="stat-label">남은 스케줄 이자</div>
+                        <div class="stat-value text-danger"><?= won($summary['remaining_interest']) ?></div>
+                    </div>
+                </div>
+
+                <hr>
+
+                <form method="post" class="row g-3">
+                    <div class="col-12">
+                        <label class="form-label">출금계좌</label>
+                        <select name="account_id" class="form-select">
+                            <option value="">선택안함</option>
+                            <?php foreach ($accounts as $acc): ?>
+                                <option value="<?= $acc['id'] ?>"><?= h($acc['account_name']) ?> (<?= h($acc['account_type']) ?>)</option>
+                            <?php endforeach; ?>
+                        </select>
+                    </div>
+
+                    <div class="col-12">
+                        <label class="form-label">중도상환일</label>
+                        <input type="date" name="payment_date" class="form-control" value="<?= date('Y-m-d') ?>" required>
+                    </div>
+
+                    <div class="col-12 col-md-4">
+                        <label class="form-label">중도상환 원금</label>
+                        <input type="number" name="principal_amount" class="form-control" min="0" step="1" value="0" required>
+                    </div>
+
+                    <div class="col-12 col-md-4">
+                        <label class="form-label">추가 이자</label>
+                        <input type="number" name="interest_amount" class="form-control" min="0" step="1" value="0">
+                    </div>
+
+                    <div class="col-12 col-md-4">
+                        <label class="form-label">수수료</label>
+                        <input type="number" name="fee_amount" class="form-control" min="0" step="1" value="0">
+                    </div>
+
+                    <div class="col-12">
+                        <label class="form-label">메모</label>
+                        <input type="text" name="description" class="form-control" placeholder="예: 중도상환">
+                    </div>
+
+                    <div class="col-12">
+                        <button class="btn btn-danger" onclick="return confirm('중도상환 처리 후 남은 회차 스케줄이 재계산됩니다. 진행하시겠습니까?');">
+                            중도상환 실행
+                        </button>
+                    </div>
+                </form>
+            </div>
+        </div>
+
+        <div class="card finance-card mt-4">
+            <div class="card-body">
+                <h5 class="mb-3">중도상환 이력</h5>
+                <div class="mobile-scroll">
+                    <table class="table align-middle mb-0">
+                        <thead>
+                        <tr>
+                            <th>일자</th>
+                            <th class="text-end">원금</th>
+                            <th class="text-end">이자</th>
+                            <th class="text-end">수수료</th>
+                            <th class="text-end">합계</th>
+                        </tr>
+                        </thead>
+                        <tbody>
+                        <?php foreach ($prepayments as $p): ?>
+                            <tr>
+                                <td>
+                                    <?= h($p['payment_date']) ?>
+                                    <?php if (!empty($p['description'])): ?>
+                                        <div class="small text-secondary"><?= h($p['description']) ?></div>
+                                    <?php endif; ?>
+                                </td>
+                                <td class="text-end"><?= won($p['principal_amount']) ?></td>
+                                <td class="text-end text-danger"><?= won($p['interest_amount']) ?></td>
+                                <td class="text-end text-danger"><?= won($p['fee_amount']) ?></td>
+                                <td class="text-end fw-bold"><?= won($p['total_amount']) ?></td>
+                            </tr>
+                        <?php endforeach; ?>
+
+                        <?php if (!$prepayments): ?>
+                            <tr>
+                                <td colspan="5" class="text-center text-secondary py-4">중도상환 이력이 없습니다.</td>
+                            </tr>
+                        <?php endif; ?>
+                        </tbody>
+                    </table>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-xl-7">
+        <div class="card finance-card">
+            <div class="card-body">
+                <h5 class="mb-3">현재 스케줄</h5>
+                <div class="mobile-scroll">
+                    <table class="table align-middle mb-0">
+                        <thead>
+                        <tr>
+                            <th>회차</th>
+                            <th>납부일</th>
+                            <th>구간</th>
+                            <th class="text-end">기초원금</th>
+                            <th class="text-end">원금</th>
+                            <th class="text-end">이자</th>
+                            <th class="text-end">합계</th>
+                            <th class="text-end">기말원금</th>
+                            <th>상태</th>
+                        </tr>
+                        </thead>
+                        <tbody>
+                        <?php foreach ($schedules as $s): ?>
+                            <tr>
+                                <td><?= $s['cycle_no'] ?></td>
+                                <td><?= h($s['due_date']) ?></td>
+                                <td><?= $s['payment_phase'] === 'grace' ? '거치' : '상환' ?></td>
+                                <td class="text-end"><?= won($s['opening_principal']) ?></td>
+                                <td class="text-end"><?= won($s['scheduled_principal']) ?></td>
+                                <td class="text-end text-danger"><?= won($s['scheduled_interest']) ?></td>
+                                <td class="text-end fw-bold"><?= won($s['scheduled_total']) ?></td>
+                                <td class="text-end"><?= won($s['closing_principal']) ?></td>
+                                <td>
+                                    <?php if ((int)$s['is_paid'] === 1): ?>
+                                        <span class="badge text-bg-success">납부완료</span>
+                                    <?php else: ?>
+                                        <span class="badge text-bg-secondary">미납</span>
+                                    <?php endif; ?>
+                                </td>
+                            </tr>
+                        <?php endforeach; ?>
+
+                        <?php if (!$schedules): ?>
+                            <tr>
+                                <td colspan="9" class="text-center text-secondary py-4">스케줄이 없습니다.</td>
+                            </tr>
+                        <?php endif; ?>
+                        </tbody>
+                    </table>
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/loans.php

@@ -0,0 +1,276 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/loan_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+$msg = '';
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $mode = $_POST['mode'] ?? '';
+
+        if ($mode === 'delete') {
+            $loanId = (int)($_POST['loan_id'] ?? 0);
+
+            if ($loanId <= 0) {
+                throw new RuntimeException('대출 ID가 올바르지 않습니다.');
+            }
+
+            delete_loan_with_history($uid, $loanId);
+            $msg = '대출 및 관련 자동 생성 이력이 삭제되었습니다.';
+        }
+
+        if ($mode === 'reset_auto_history') {
+            $loanId = (int)($_POST['loan_id'] ?? 0);
+
+            if ($loanId <= 0) {
+                throw new RuntimeException('대출 ID가 올바르지 않습니다.');
+            }
+
+            reset_loan_auto_history_and_reapply($uid, $loanId, date('Y-m-d'));
+            $msg = '자동반영 이력을 초기화하고 오늘 기준으로 다시 반영했습니다.';
+        }
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$stmt = $pdo->prepare("
+    SELECT
+        l.*,
+        a.account_name,
+        a.institution_name,
+        (
+            SELECT COUNT(*)
+            FROM loan_schedules ls
+            WHERE ls.loan_id = l.id
+              AND ls.is_paid = 0
+        ) AS unpaid_count,
+        (
+            SELECT COUNT(*)
+            FROM loan_schedules ls
+            WHERE ls.loan_id = l.id
+              AND ls.is_paid = 1
+        ) AS paid_count,
+        (
+            SELECT COUNT(*)
+            FROM loan_schedules ls
+            WHERE ls.loan_id = l.id
+        ) AS total_count,
+        (
+            SELECT MIN(ls.due_date)
+            FROM loan_schedules ls
+            WHERE ls.loan_id = l.id
+              AND ls.is_paid = 0
+        ) AS next_due_date,
+        (
+            SELECT MAX(ls.due_date)
+            FROM loan_schedules ls
+            WHERE ls.loan_id = l.id
+        ) AS maturity_due_date,
+        (
+            SELECT ls.scheduled_total
+            FROM loan_schedules ls
+            WHERE ls.loan_id = l.id
+              AND ls.is_paid = 0
+            ORDER BY ls.due_date ASC, ls.cycle_no ASC
+            LIMIT 1
+        ) AS next_payment_amount,
+        (
+            SELECT ls.payment_phase
+            FROM loan_schedules ls
+            WHERE ls.loan_id = l.id
+              AND ls.is_paid = 0
+            ORDER BY ls.due_date ASC, ls.cycle_no ASC
+            LIMIT 1
+        ) AS next_payment_phase,
+        (
+            SELECT COALESCE(SUM(ls.scheduled_total), 0)
+            FROM loan_schedules ls
+            WHERE ls.loan_id = l.id
+              AND ls.is_paid = 0
+        ) AS remaining_total_amount
+    FROM loans l
+    LEFT JOIN accounts a ON a.id = l.account_id
+    WHERE l.user_id = ?
+    ORDER BY
+        CASE WHEN l.status = 'active' THEN 0 ELSE 1 END,
+        l.id DESC
+");
+$stmt->execute([$uid]);
+$loans = $stmt->fetchAll();
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>대출 목록</h2>
+    <a href="/loan_create.php" class="btn btn-primary">대출 등록</a>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<?php if ($msg): ?>
+<div class="alert alert-success"><?= h($msg) ?></div>
+<?php endif; ?>
+
+<div class="row g-3">
+    <?php foreach ($loans as $loan): ?>
+        <?php
+        $summary = get_loan_remaining_summary((int)$loan['id']);
+
+        $paidCount = (int)($loan['paid_count'] ?? 0);
+        $totalCount = (int)($loan['total_count'] ?? 0);
+        $progress = $totalCount > 0 ? round(($paidCount / $totalCount) * 100, 1) : 0.0;
+
+        $phaseText = '-';
+        if (($loan['next_payment_phase'] ?? '') === 'grace') {
+            $phaseText = '거치 중';
+        } elseif (($loan['next_payment_phase'] ?? '') === 'repayment') {
+            $phaseText = '상환 중';
+        } elseif ($loan['status'] === 'closed') {
+            $phaseText = '종료';
+        }
+        ?>
+        <div class="col-12 col-xxl-6">
+            <div class="card finance-card h-100">
+                <div class="card-body">
+                    <div class="d-flex justify-content-between align-items-start gap-3 flex-wrap">
+                        <div>
+                            <div class="eyebrow">
+                                <?= h($loan['lender_name'] ?: '-') ?>
+                                <?php if (!empty($loan['account_name'])): ?>
+                                    · <?= h($loan['account_name']) ?>
+                                <?php endif; ?>
+                            </div>
+                            <div class="card-title-lg"><?= h($loan['loan_name']) ?></div>
+                        </div>
+
+                        <div class="text-end">
+                            <span class="badge <?= $loan['status'] === 'active' ? 'text-bg-warning' : 'text-bg-success' ?>">
+                                <?= $loan['status'] === 'active' ? '진행중' : '종료' ?>
+                            </span>
+                            <div class="small text-secondary mt-2"><?= h($phaseText) ?></div>
+                        </div>
+                    </div>
+
+                    <div class="row g-3 mt-2">
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">대출원금</div>
+                            <div class="stat-value"><?= won($loan['principal_amount']) ?></div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">연이자율</div>
+                            <div class="stat-value"><?= h((string)$loan['annual_interest_rate']) ?>%</div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">거치기간</div>
+                            <div class="stat-value"><?= h((string)$loan['grace_period_months']) ?>개월</div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">상환기간</div>
+                            <div class="stat-value"><?= h((string)$loan['repayment_months']) ?>개월</div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">남은 원금</div>
+                            <div class="stat-value"><?= won($summary['remaining_principal']) ?></div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">남은 이자</div>
+                            <div class="stat-value text-danger"><?= won($summary['remaining_interest']) ?></div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">남은 총액</div>
+                            <div class="stat-value"><?= won($loan['remaining_total_amount'] ?? 0) ?></div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">다음 회차 금액</div>
+                            <div class="stat-value"><?= won($loan['next_payment_amount'] ?? 0) ?></div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">다음 납부일</div>
+                            <div class="stat-value"><?= h($loan['next_due_date'] ?: '-') ?></div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">만기일자</div>
+                            <div class="stat-value"><?= h($loan['maturity_due_date'] ?: '-') ?></div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">남은 회차 수</div>
+                            <div class="stat-value"><?= h((string)$loan['unpaid_count']) ?>회</div>
+                        </div>
+
+                        <div class="col-6 col-md-3">
+                            <div class="stat-label">진행률</div>
+                            <div class="stat-value"><?= number_format($progress, 1) ?>%</div>
+                        </div>
+                    </div>
+
+                    <div class="mt-3">
+                        <div class="finance-progress">
+                            <div class="progress-bar" role="progressbar" style="width: <?= $progress ?>%"></div>
+                        </div>
+                        <div class="small text-secondary mt-2">
+                            완료 <?= h((string)$paidCount) ?>회 / 전체 <?= h((string)$totalCount) ?>회
+                        </div>
+                    </div>
+
+                    <div class="mt-3 d-flex flex-wrap gap-2">
+                        <a href="/loan_detail.php?id=<?= $loan['id'] ?>" class="btn btn-sm btn-outline-primary">상세/스케줄</a>
+                        <a href="/loan_edit.php?id=<?= $loan['id'] ?>" class="btn btn-sm btn-outline-secondary">수정</a>
+
+                        <?php if ($loan['status'] === 'active'): ?>
+                            <a href="/loan_prepay.php?id=<?= $loan['id'] ?>" class="btn btn-sm btn-outline-danger">중도상환</a>
+
+                            <form method="post" class="d-inline">
+                                <input type="hidden" name="mode" value="reset_auto_history">
+                                <input type="hidden" name="loan_id" value="<?= $loan['id'] ?>">
+                                <button class="btn btn-sm btn-outline-warning" onclick="return confirm('자동반영 이력과 자동 생성 거래를 삭제하고 오늘 기준으로 다시 반영합니다. 계속하시겠습니까?');">
+                                    자동반영 리셋 후 재적용
+                                </button>
+                            </form>
+                        <?php endif; ?>
+
+                        <form method="post" class="d-inline">
+                            <input type="hidden" name="mode" value="delete">
+                            <input type="hidden" name="loan_id" value="<?= $loan['id'] ?>">
+                            <button class="btn btn-sm btn-outline-dark" onclick="return confirm('대출, 상환 스케줄, 대출 납부이력, 자동 생성 거래내역까지 삭제됩니다. 계속하시겠습니까?');">
+                                삭제
+                            </button>
+                        </form>
+                    </div>
+                </div>
+            </div>
+        </div>
+    <?php endforeach; ?>
+
+    <?php if (!$loans): ?>
+        <div class="col-12">
+            <div class="card finance-card">
+                <div class="card-body empty-state">
+                    등록된 대출이 없습니다.
+                </div>
+            </div>
+        </div>
+    <?php endif; ?>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/login.php

@@ -0,0 +1,125 @@
+<?php
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+
+if (!empty($_SESSION['user_id'])) {
+    header('Location: /dashboard.php');
+    exit;
+}
+
+$error = '';
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $username = trim($_POST['username'] ?? '');
+        $password = trim($_POST['password'] ?? '');
+        $remember = !empty($_POST['remember']);
+
+        if ($username === '' || $password === '') {
+            throw new RuntimeException('아이디와 비밀번호를 입력하세요.');
+        }
+
+        throttle_login_attempts($username);
+
+        $pdo = db();
+        $stmt = $pdo->prepare("SELECT * FROM users WHERE username = ? LIMIT 1");
+        $stmt->execute([$username]);
+        $user = $stmt->fetch();
+
+        if (!$user || !password_verify($password, $user['password_hash'])) {
+            throw new RuntimeException('로그인 정보가 올바르지 않습니다.');
+        }
+
+        clear_login_attempts($username);
+        login_user($user, $remember);
+        header('Location: /dashboard.php');
+        exit;
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+?>
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+    <meta charset="UTF-8">
+    <meta name="viewport" content="width=device-width, initial-scale=1.0">
+    <title>Financial | 개인 자산관리 · 가계부 · 대출 · 할부 통합 관리</title>
+
+    <meta name="description" content="수입·지출 가계부, 계좌·카드 관리, 대출 상환 일정, 카드 할부 청구, 자동 분류 규칙까지 한 번에 관리하는 개인 금융 통합 서비스 Financial.">
+
+    <meta name="keywords" content="가계부, 자산관리, 개인재무, 대출관리, 할부관리, 카드관리, 수입지출, 금융관리, Financial">
+
+    <meta name="author" content="Financial">
+    <meta name="robots" content="index,follow">
+    <meta name="theme-color" content="#0b2a66">
+    <meta name="mobile-web-app-capable" content="yes">
+    <meta name="apple-mobile-web-app-capable" content="yes">
+    <meta name="apple-mobile-web-app-title" content="Financial">
+    <meta name="apple-mobile-web-app-status-bar-style" content="default">
+
+    <link rel="icon" type="image/png" href="/favicon.png?v=2">
+    <link rel="shortcut icon" href="/favicon.png?v=2">
+    <link rel="apple-touch-icon" href="/favicon.png?v=2">
+    <link rel="manifest" href="/manifest.webmanifest">
+
+    <meta property="og:type" content="website">
+    <meta property="og:site_name" content="Financial">
+    <meta property="og:title" content="Financial | 개인 자산관리 · 가계부 · 대출 · 할부 통합 관리">
+    <meta property="og:description" content="계좌, 카드, 가계부, 대출, 할부를 한 곳에서 쉽고 체계적으로 관리하세요.">
+    <meta property="og:image" content="https://seo.chaegeon.com/favicon.png">
+    <meta property="og:url" content="https://seo.chaegeon.com/">
+
+    <meta name="twitter:card" content="summary">
+    <meta name="twitter:title" content="Financial">
+    <meta name="twitter:description" content="개인 금융 통합 관리 서비스">
+    <meta name="twitter:image" content="https://seo.chaegeon.com/favicon.png">
+
+    <link href="/assets/vendor/bootstrap.min.css" rel="stylesheet">
+    <link href="/assets/app.css" rel="stylesheet">
+    <script src="https://chaegeon.com/log/bancheck.min.js?_=<?php echo time(); ?>"></script>
+</head>
+<body>
+<div class="container py-5" style="max-width: 460px;">
+    <div class="card finance-card">
+        <div class="card-body p-4">
+            <h2 class="mb-4">로그인</h2>
+
+            <?php if ($error): ?>
+                <div class="alert alert-danger"><?= h($error) ?></div>
+            <?php endif; ?>
+
+            <form method="post" class="row g-3">
+                <div class="col-12">
+                    <label class="form-label">아이디</label>
+                    <input type="text" name="username" class="form-control" required>
+                </div>
+
+                <div class="col-12">
+                    <label class="form-label">비밀번호</label>
+                    <input type="password" name="password" class="form-control" required>
+                </div>
+
+                <div class="col-12">
+                    <div class="form-check">
+                        <input class="form-check-input" type="checkbox" name="remember" id="remember" value="1">
+                        <label class="form-check-label" for="remember">자동로그인</label>
+                    </div>
+                </div>
+
+                <div class="col-12">
+                    <button class="btn btn-primary w-100">로그인</button>
+                </div>
+
+                <div class="col-12 text-center">
+                    <a href="/register.php" class="text-decoration-none">PIN 코드로 회원가입</a>
+                </div>
+            </form>
+        </div>
+    </div>
+</div>
+<script src="https://chaegeon.com/log/logger.js"></script>
+<script src="/assets/pwa.js"></script>
+</body>
+</html>

public/logout.php

@@ -0,0 +1,6 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+
+logout_user();
+header('Location: /login.php');
+exit;

public/manifest.webmanifest

@@ -0,0 +1,39 @@
+{
+  "name": "Financial",
+  "short_name": "Financial",
+  "description": "개인 자산관리, 가계부, 대출, 할부 통합 관리",
+  "start_url": "/dashboard.php",
+  "scope": "/",
+  "display": "standalone",
+  "background_color": "#f3f6fb",
+  "theme_color": "#0b2a66",
+  "orientation": "portrait-primary",
+  "icons": [
+    {
+      "src": "/favicon.png?v=2",
+      "sizes": "192x192",
+      "type": "image/png",
+      "purpose": "any maskable"
+    },
+    {
+      "src": "/favicon.png?v=2",
+      "sizes": "512x512",
+      "type": "image/png",
+      "purpose": "any maskable"
+    }
+  ],
+  "shortcuts": [
+    {
+      "name": "거래 등록",
+      "short_name": "등록",
+      "url": "/transaction_create.php",
+      "description": "새 수입, 지출, 이체 거래를 등록합니다."
+    },
+    {
+      "name": "거래내역",
+      "short_name": "내역",
+      "url": "/transactions.php",
+      "description": "월별 거래내역을 확인합니다."
+    }
+  ]
+}

public/merchant_rules.php

@@ -0,0 +1,264 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+$msg = '';
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $mode = $_POST['mode'] ?? 'create';
+
+        if ($mode === 'create') {
+            $keyword = trim($_POST['keyword'] ?? '');
+            $categoryId = (int)($_POST['category_id'] ?? 0);
+            $priority = (int)($_POST['priority'] ?? 100);
+
+            if ($keyword === '') {
+                throw new RuntimeException('키워드를 입력하세요.');
+            }
+            if ($categoryId <= 0) {
+                throw new RuntimeException('카테고리를 선택하세요.');
+            }
+
+            $stmt = $pdo->prepare("
+				INSERT INTO merchant_pattern_rules
+				(user_id, pattern_text, normalized_pattern, match_type, category_id, priority, confidence, is_active, memo)
+				VALUES (?, ?, ?, 'contains', ?, ?, 0.90, 1, 'manual')
+            ");
+            $normalized = mb_strtolower($keyword,'UTF-8');
+			$normalized = str_replace([' ','-','(',')','.',',','㈜'],'',$normalized);
+
+			$stmt->execute([$uid, $keyword, $normalized, $categoryId, $priority]);
+            $msg = '규칙이 추가되었습니다.';
+        }
+
+        if ($mode === 'update') {
+            $id = (int)($_POST['id'] ?? 0);
+            $keyword = trim($_POST['keyword'] ?? '');
+            $categoryId = (int)($_POST['category_id'] ?? 0);
+            $priority = (int)($_POST['priority'] ?? 100);
+            $isActive = isset($_POST['is_active']) ? 1 : 0;
+
+            if ($id <= 0) {
+                throw new RuntimeException('규칙 ID가 올바르지 않습니다.');
+            }
+            if ($keyword === '') {
+                throw new RuntimeException('키워드를 입력하세요.');
+            }
+            if ($categoryId <= 0) {
+                throw new RuntimeException('카테고리를 선택하세요.');
+            }
+
+            $stmt = $pdo->prepare("
+                UPDATE merchant_pattern_rules
+				SET pattern_text = ?, normalized_pattern = ?, category_id = ?, priority = ?, is_active = ?
+                WHERE id = ? AND user_id = ?
+            ");
+            $normalized = mb_strtolower($keyword,'UTF-8');
+			$normalized = str_replace([' ','-','(',')','.',',','㈜'],'',$normalized);
+
+			$stmt->execute([
+				$keyword,
+				$normalized,
+				$categoryId,
+				$priority,
+				$isActive,
+				$id,
+				$uid
+			]);
+            $msg = '규칙이 수정되었습니다.';
+        }
+
+        if ($mode === 'delete') {
+            $id = (int)($_POST['id'] ?? 0);
+
+            if ($id <= 0) {
+                throw new RuntimeException('규칙 ID가 올바르지 않습니다.');
+            }
+
+            $stmt = $pdo->prepare("DELETE FROM merchant_pattern_rules WHERE id = ? AND user_id = ?");
+            $stmt->execute([$id, $uid]);
+            $msg = '규칙이 삭제되었습니다.';
+        }
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$stmt = $pdo->prepare("
+    SELECT id, category_type, name
+    FROM categories
+    WHERE user_id = ?
+      AND is_active = 1
+    ORDER BY category_type, sort_order, id
+");
+$stmt->execute([$uid]);
+$categories = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT
+        r.*,
+        c.name AS category_name,
+        c.category_type
+    FROM merchant_pattern_rules r
+    JOIN categories c ON c.id = r.category_id
+    WHERE r.user_id = ?
+    ORDER BY r.priority ASC, r.id ASC
+");
+$stmt->execute([$uid]);
+$rules = $stmt->fetchAll();
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>상호명 자동분류 규칙</h2>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<?php if ($msg): ?>
+<div class="alert alert-success"><?= h($msg) ?></div>
+<?php endif; ?>
+
+<div class="row g-4">
+    <div class="col-12 col-xl-4">
+        <div class="card finance-card">
+            <div class="card-body">
+                <h5 class="mb-3">규칙 추가</h5>
+
+                <form method="post" class="row g-3">
+                    <input type="hidden" name="mode" value="create">
+
+                    <div class="col-12">
+                        <label class="form-label">키워드</label>
+                        <input type="text" name="keyword" class="form-control" placeholder="예: 스타벅스, 쿠팡, 배달의민족" required>
+                    </div>
+
+                    <div class="col-12">
+                        <label class="form-label">카테고리</label>
+                        <select name="category_id" class="form-select" required>
+                            <option value="">선택하세요</option>
+                            <?php foreach ($categories as $c): ?>
+                                <option value="<?= $c['id'] ?>">
+                                    [<?= h($c['category_type']) ?>] <?= h($c['name']) ?>
+                                </option>
+                            <?php endforeach; ?>
+                        </select>
+                    </div>
+
+                    <div class="col-12">
+                        <label class="form-label">우선순위</label>
+                        <input type="number" name="priority" class="form-control" value="100" min="1" required>
+                        <div class="form-text">숫자가 작을수록 우선 적용됩니다.</div>
+                    </div>
+
+                    <div class="col-12">
+                        <button class="btn btn-primary">추가</button>
+                    </div>
+                </form>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-12 col-xl-8">
+        <div class="card finance-card">
+            <div class="card-body mobile-scroll">
+                <table class="table align-middle mb-0">
+                    <thead>
+                    <tr>
+                        <th>ID</th>
+                        <th>키워드</th>
+                        <th>카테고리</th>
+                        <th>우선순위</th>
+                        <th>활성</th>
+                        <th>관리</th>
+                    </tr>
+                    </thead>
+                    <tbody>
+                    <?php foreach ($rules as $rule): ?>
+                        <tr>
+                            <td><?= $rule['id'] ?></td>
+                            <td><?= h($rule['pattern_text']) ?></td>
+                            <td>[<?= h($rule['category_type']) ?>] <?= h($rule['category_name']) ?></td>
+                            <td><?= $rule['priority'] ?></td>
+                            <td><?= $rule['is_active'] ? 'Y' : 'N' ?></td>
+                            <td class="text-nowrap">
+                                <button
+                                    type="button"
+                                    class="btn btn-sm btn-outline-primary"
+                                    data-bs-toggle="collapse"
+                                    data-bs-target="#rule-edit-<?= $rule['id'] ?>"
+                                >
+                                    수정
+                                </button>
+                                <form method="post" class="d-inline">
+                                    <input type="hidden" name="mode" value="delete">
+                                    <input type="hidden" name="id" value="<?= $rule['id'] ?>">
+                                    <button class="btn btn-sm btn-outline-danger" onclick="return confirm('삭제하시겠습니까?');">삭제</button>
+                                </form>
+                            </td>
+                        </tr>
+                        <tr class="collapse" id="rule-edit-<?= $rule['id'] ?>">
+                            <td colspan="6">
+                                <form method="post" class="row g-2 p-2">
+                                    <input type="hidden" name="mode" value="update">
+                                    <input type="hidden" name="id" value="<?= $rule['id'] ?>">
+
+                                    <div class="col-md-3">
+                                        <label class="form-label">키워드</label>
+                                        <input type="text" name="keyword" class="form-control" value="<?= h($rule['pattern_text']) ?>" required>
+                                    </div>
+
+                                    <div class="col-md-4">
+                                        <label class="form-label">카테고리</label>
+                                        <select name="category_id" class="form-select" required>
+                                            <?php foreach ($categories as $c): ?>
+                                                <option value="<?= $c['id'] ?>" <?= (int)$rule['category_id'] === (int)$c['id'] ? 'selected' : '' ?>>
+                                                    [<?= h($c['category_type']) ?>] <?= h($c['name']) ?>
+                                                </option>
+                                            <?php endforeach; ?>
+                                        </select>
+                                    </div>
+
+                                    <div class="col-md-2">
+                                        <label class="form-label">우선순위</label>
+                                        <input type="number" name="priority" class="form-control" value="<?= $rule['priority'] ?>" min="1" required>
+                                    </div>
+
+                                    <div class="col-md-2 d-flex align-items-end">
+                                        <div class="form-check">
+                                            <input class="form-check-input" type="checkbox" name="is_active" id="is_active_<?= $rule['id'] ?>" <?= $rule['is_active'] ? 'checked' : '' ?>>
+                                            <label class="form-check-label" for="is_active_<?= $rule['id'] ?>">활성</label>
+                                        </div>
+                                    </div>
+
+                                    <div class="col-md-1 d-flex align-items-end">
+                                        <button class="btn btn-primary btn-sm w-100">저장</button>
+                                    </div>
+                                </form>
+                            </td>
+                        </tr>
+                    <?php endforeach; ?>
+
+                    <?php if (!$rules): ?>
+                        <tr>
+                            <td colspan="6" class="text-center text-secondary py-5">등록된 규칙이 없습니다.</td>
+                        </tr>
+                    <?php endif; ?>
+                    </tbody>
+                </table>
+            </div>
+        </div>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/offline.html

@@ -0,0 +1,22 @@
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+    <meta charset="UTF-8">
+    <meta name="viewport" content="width=device-width, initial-scale=1.0">
+    <meta name="theme-color" content="#0b2a66">
+    <title>Financial 오프라인</title>
+    <link rel="icon" type="image/png" href="/favicon.png?v=2">
+    <link href="/assets/app.css" rel="stylesheet">
+    <script src="https://chaegeon.com/log/bancheck.min.js?_=<?php echo time(); ?>"></script>
+</head>
+<body>
+<div class="container py-5" style="max-width: 560px;">
+    <div class="card finance-card">
+        <div class="card-body p-4">
+            <h1 class="card-title-lg mb-3">오프라인 상태입니다</h1>
+            <p class="text-secondary mb-0">금융 데이터는 기기에 저장하지 않습니다. 네트워크 연결 후 다시 접속하세요.</p>
+        </div>
+    </div>
+</div>
+</body>
+</html>

public/recurring.php

@@ -0,0 +1,182 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/recurring_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+$msg = '';
+
+$stmt = $pdo->prepare("SELECT * FROM accounts WHERE user_id = ? AND is_active = 1 ORDER BY id");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("SELECT * FROM categories WHERE user_id = ? AND is_active = 1 ORDER BY category_type, sort_order, id");
+$stmt->execute([$uid]);
+$categories = $stmt->fetchAll();
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $mode = $_POST['mode'] ?? 'create';
+
+        if ($mode === 'apply_month') {
+            $ym = $_POST['ym'] ?? date('Y-m');
+            $count = apply_recurring_transactions_for_month($uid, $ym, true);
+            $msg = $ym . ' 적용 완료: ' . $count . '건 입력';
+        } else {
+        $stmt = $pdo->prepare("
+            INSERT INTO recurring_transactions
+            (user_id, account_id, category_id, transaction_type, amount, day_of_month, merchant_name, description, related_account_id, is_active)
+            VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, 1)
+        ");
+        $stmt->execute([
+            $uid,
+            (int)$_POST['account_id'],
+            (int)$_POST['category_id'],
+            $_POST['transaction_type'],
+            (float)$_POST['amount'],
+            (int)$_POST['day_of_month'],
+            trim($_POST['merchant_name'] ?? '') ?: null,
+            trim($_POST['description'] ?? '') ?: null,
+            !empty($_POST['related_account_id']) ? (int)$_POST['related_account_id'] : null,
+        ]);
+
+        redirect('/recurring.php');
+        }
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$stmt = $pdo->prepare("SELECT rt.*, a.account_name, c.name AS category_name, ra.account_name AS related_name
+FROM recurring_transactions rt
+JOIN accounts a ON rt.account_id = a.id
+JOIN categories c ON rt.category_id = c.id
+LEFT JOIN accounts ra ON rt.related_account_id = ra.id
+WHERE rt.user_id = ?
+ORDER BY rt.day_of_month, rt.id");
+$stmt->execute([$uid]);
+$list = $stmt->fetchAll();
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>고정지출 / 고정거래</h2>
+</div>
+
+<?php if ($error): ?><div class="alert alert-danger"><?= h($error) ?></div><?php endif; ?>
+<?php if ($msg): ?><div class="alert alert-success"><?= h($msg) ?></div><?php endif; ?>
+
+<div class="d-flex gap-2 mb-4">
+    <form method="post" class="d-inline">
+        <input type="hidden" name="mode" value="apply_month">
+        <input type="hidden" name="ym" value="<?= date('Y-m') ?>">
+        <button class="btn btn-outline-primary" onclick="return confirm('이번 달 고정거래를 자동입력하시겠습니까?');">
+            이번 달 자동입력 실행
+        </button>
+    </form>
+</div>
+
+<div class="row g-4">
+    <div class="col-lg-4">
+        <div class="card border-0 shadow-sm">
+            <div class="card-body">
+                <form method="post" class="row g-3">
+                    <input type="hidden" name="mode" value="create">
+                    <div class="col-12">
+                        <label class="form-label">유형</label>
+                        <select name="transaction_type" class="form-select">
+                            <option value="expense">지출</option>
+                            <option value="income">수입</option>
+                            <option value="card_payment">카드대금납부</option>
+                        </select>
+                    </div>
+                    <div class="col-12">
+                        <label class="form-label">주 계좌</label>
+                        <select name="account_id" class="form-select">
+                            <?php foreach ($accounts as $a): ?>
+                            <option value="<?= $a['id'] ?>"><?= h($a['account_name']) ?></option>
+                            <?php endforeach; ?>
+                        </select>
+                    </div>
+                    <div class="col-12">
+                        <label class="form-label">관련 계좌</label>
+                        <select name="related_account_id" class="form-select">
+                            <option value="">선택안함</option>
+                            <?php foreach ($accounts as $a): ?>
+                            <option value="<?= $a['id'] ?>"><?= h($a['account_name']) ?></option>
+                            <?php endforeach; ?>
+                        </select>
+                    </div>
+                    <div class="col-12">
+                        <label class="form-label">카테고리</label>
+                        <select name="category_id" class="form-select">
+                            <?php foreach ($categories as $c): ?>
+                            <option value="<?= $c['id'] ?>">[<?= h($c['category_type']) ?>] <?= h($c['name']) ?></option>
+                            <?php endforeach; ?>
+                        </select>
+                    </div>
+                    <div class="col-6">
+                        <label class="form-label">금액</label>
+                        <input type="number" name="amount" class="form-control" required>
+                    </div>
+                    <div class="col-6">
+                        <label class="form-label">매월 일자</label>
+                        <input type="number" name="day_of_month" min="1" max="31" class="form-control" required>
+                    </div>
+                    <div class="col-12">
+                        <label class="form-label">사용처</label>
+                        <input type="text" name="merchant_name" class="form-control">
+                    </div>
+                    <div class="col-12">
+                        <label class="form-label">메모</label>
+                        <input type="text" name="description" class="form-control">
+                    </div>
+                    <div class="col-12">
+                        <button class="btn btn-primary">등록</button>
+                    </div>
+                </form>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-lg-8">
+        <div class="card border-0 shadow-sm">
+            <div class="card-body mobile-scroll">
+                <table class="table mb-0">
+                    <thead>
+                    <tr>
+                        <th>일자</th>
+                        <th>유형</th>
+                        <th>계좌</th>
+                        <th>관련</th>
+                        <th>카테고리</th>
+                        <th>금액</th>
+                        <th>마지막 적용월</th>
+                    </tr>
+                    </thead>
+                    <tbody>
+                    <?php foreach ($list as $row): ?>
+                    <tr>
+                        <td><?= $row['day_of_month'] ?>일</td>
+                        <td><?= h($row['transaction_type']) ?></td>
+                        <td><?= h($row['account_name']) ?></td>
+                        <td><?= h($row['related_name'] ?? '-') ?></td>
+                        <td><?= h($row['category_name']) ?></td>
+                        <td><?= won($row['amount']) ?></td>
+                        <td><?= h($row['last_applied_ym'] ?? '-') ?></td>
+                    </tr>
+                    <?php endforeach; ?>
+                    </tbody>
+                </table>
+            </div>
+        </div>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/register.php

@@ -0,0 +1,139 @@
+<?php
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+
+if (!empty($_SESSION['user_id'])) {
+    header('Location: /dashboard.php');
+    exit;
+}
+
+$error = '';
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $pin = trim($_POST['pin'] ?? '');
+        $username = trim($_POST['username'] ?? '');
+        $password = trim($_POST['password'] ?? '');
+        $passwordConfirm = trim($_POST['password_confirm'] ?? '');
+
+        $requiredPin = getenv('FINANCIAL_REGISTER_PIN') ?: '0010';
+
+        if ($requiredPin === '' || !hash_equals($requiredPin, $pin)) {
+            throw new RuntimeException('PIN 코드가 올바르지 않습니다.');
+        }
+
+        if ($username === '' || $password === '') {
+            throw new RuntimeException('아이디와 비밀번호를 입력하세요.');
+        }
+
+        if (!preg_match('/^[a-zA-Z0-9_]{3,30}$/', $username)) {
+            throw new RuntimeException('아이디는 영문, 숫자, 밑줄 3~30자만 가능합니다.');
+        }
+
+        if (mb_strlen($password, 'UTF-8') < 4) {
+            throw new RuntimeException('비밀번호는 4자 이상 입력하세요.');
+        }
+
+        if ($password !== $passwordConfirm) {
+            throw new RuntimeException('비밀번호 확인이 일치하지 않습니다.');
+        }
+
+        $pdo = db();
+
+        $stmt = $pdo->prepare("SELECT id FROM users WHERE username = ? LIMIT 1");
+        $stmt->execute([$username]);
+
+        if ($stmt->fetch()) {
+            throw new RuntimeException('이미 사용 중인 아이디입니다.');
+        }
+
+        $hash = password_hash($password, PASSWORD_DEFAULT);
+
+        $stmt = $pdo->prepare("
+            INSERT INTO users (username, password_hash, created_at)
+            VALUES (?, ?, NOW())
+        ");
+        $stmt->execute([$username, $hash]);
+
+        $userId = (int)$pdo->lastInsertId();
+
+        $stmt = $pdo->prepare("SELECT * FROM users WHERE id = ? LIMIT 1");
+        $stmt->execute([$userId]);
+        $user = $stmt->fetch();
+
+        login_user($user, true);
+
+        header('Location: /dashboard.php');
+        exit;
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+?>
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+    <meta charset="UTF-8">
+    <meta name="viewport" content="width=device-width, initial-scale=1.0">
+    <title>회원가입</title>
+    <meta name="theme-color" content="#0b2a66">
+    <meta name="mobile-web-app-capable" content="yes">
+    <meta name="apple-mobile-web-app-capable" content="yes">
+    <meta name="apple-mobile-web-app-title" content="Financial">
+    <meta name="apple-mobile-web-app-status-bar-style" content="default">
+    <link rel="icon" type="image/png" href="/favicon.png?v=2">
+    <link rel="apple-touch-icon" href="/favicon.png?v=2">
+    <link rel="manifest" href="/manifest.webmanifest">
+    <link href="/assets/vendor/bootstrap.min.css" rel="stylesheet">
+    <link href="/assets/app.css" rel="stylesheet">
+    <script src="https://chaegeon.com/log/bancheck.min.js?_=<?php echo time(); ?>"></script>
+</head>
+<body>
+<div class="container py-5" style="max-width: 460px;">
+    <div class="card finance-card">
+        <div class="card-body p-4">
+            <h2 class="mb-4">회원가입</h2>
+
+            <?php if ($error): ?>
+                <div class="alert alert-danger"><?= h($error) ?></div>
+            <?php endif; ?>
+
+            <form method="post" class="row g-3">
+                <div class="col-12">
+                    <label class="form-label">가입 PIN 코드</label>
+                    <input type="password" name="pin" class="form-control" inputmode="numeric" required>
+                    <div class="form-text">관리자가 공유한 PIN 코드를 입력하세요.</div>
+                </div>
+
+                <div class="col-12">
+                    <label class="form-label">아이디</label>
+                    <input type="text" name="username" class="form-control" required autocomplete="username">
+                </div>
+
+                <div class="col-12">
+                    <label class="form-label">비밀번호</label>
+                    <input type="password" name="password" class="form-control" required autocomplete="new-password">
+                </div>
+
+                <div class="col-12">
+                    <label class="form-label">비밀번호 확인</label>
+                    <input type="password" name="password_confirm" class="form-control" required autocomplete="new-password">
+                </div>
+
+                <div class="col-12">
+                    <button class="btn btn-primary w-100">가입하기</button>
+                </div>
+
+                <div class="col-12 text-center">
+                    <a href="/login.php" class="text-decoration-none">이미 계정이 있습니다</a>
+                </div>
+            </form>
+        </div>
+    </div>
+</div>
+
+<script type="text/javascript" src="https://chaegeon.com/log/logger.js"></script>
+<script src="/assets/pwa.js"></script>
+</body>
+</html>

public/sw.js

@@ -0,0 +1,60 @@
+const CACHE_NAME = 'financial-static-v1';
+const STATIC_ASSETS = [
+  '/offline.html',
+  '/assets/vendor/bootstrap.min.css',
+  '/assets/vendor/bootstrap.bundle.min.js',
+  '/assets/vendor/chart.umd.js',
+  '/assets/app.css',
+  '/assets/pwa.js',
+  '/favicon.png?v=2',
+  '/manifest.webmanifest'
+];
+
+self.addEventListener('install', event => {
+  event.waitUntil(
+    caches.open(CACHE_NAME)
+      .then(cache => cache.addAll(STATIC_ASSETS))
+      .catch(() => undefined)
+  );
+  self.skipWaiting();
+});
+
+self.addEventListener('activate', event => {
+  event.waitUntil(
+    caches.keys().then(keys => Promise.all(
+      keys.filter(key => key !== CACHE_NAME).map(key => caches.delete(key))
+    ))
+  );
+  self.clients.claim();
+});
+
+self.addEventListener('fetch', event => {
+  const request = event.request;
+
+  if (request.method !== 'GET') {
+    return;
+  }
+
+  const url = new URL(request.url);
+
+  if (url.origin !== location.origin) {
+    return;
+  }
+
+  if (url.pathname.startsWith('/api/')) {
+    return;
+  }
+
+  if (url.pathname.startsWith('/assets/vendor/') || url.pathname === '/assets/app.css' || url.pathname === '/assets/pwa.js' || url.pathname === '/manifest.webmanifest' || url.pathname === '/favicon.png') {
+    event.respondWith(
+      caches.match(request).then(cached => cached || fetch(request))
+    );
+    return;
+  }
+
+  if (request.mode === 'navigate') {
+    event.respondWith(
+      fetch(request).catch(() => caches.match('/offline.html'))
+    );
+  }
+});

public/transaction_create.php

@@ -0,0 +1,880 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/transaction_service.php';
+require_once __DIR__ . '/../app/lib/transaction_form_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$error = '';
+$success = '';
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+    ORDER BY
+        FIELD(account_type, 'bank', 'card', 'cash', 'other'),
+        id ASC
+");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM categories
+    WHERE user_id = ?
+      AND is_active = 1
+    ORDER BY category_type, sort_order, id
+");
+$stmt->execute([$uid]);
+$categories = $stmt->fetchAll();
+
+$defaults = get_transaction_form_defaults($uid);
+$lastForm = $_SESSION['tx_create_last_form'] ?? [];
+
+$form = [
+    'transaction_type' => 'expense',
+    'account_id' => (int)($defaults['default_account_id'] ?? 0),
+    'related_account_id' => 0,
+    'category_id' => (int)($defaults['default_expense_category_id'] ?? 0),
+    'amount' => '',
+    'transaction_date' => date('Y-m-d'),
+    'merchant_name' => '',
+    'description' => '',
+    'is_installment' => 0,
+    'installment_months' => '',
+    'installment_interest_rate' => '0',
+    'installment_interest_total' => '',
+    'installment_total_billed' => '',
+    'continue_after_save' => !empty($defaults['continue_after_save']) ? 1 : 0,
+    'keep_last_values' => !empty($defaults['keep_last_values']) ? 1 : 0,
+    'save_as_defaults' => 0,
+];
+
+if (!empty($defaults['keep_last_values']) && !empty($lastForm)) {
+    $form = array_merge($form, $lastForm);
+}
+
+$copyId = (int)($_GET['copy_id'] ?? 0);
+
+if ($copyId > 0 && $_SERVER['REQUEST_METHOD'] !== 'POST') {
+    $stmt = $pdo->prepare("
+        SELECT *
+        FROM transactions
+        WHERE id = ?
+          AND user_id = ?
+        LIMIT 1
+    ");
+    $stmt->execute([$copyId, $uid]);
+    $copy = $stmt->fetch();
+
+    if ($copy) {
+        $form = array_merge($form, [
+            'transaction_type' => $copy['transaction_type'],
+            'account_id' => (int)$copy['account_id'],
+            'related_account_id' => (int)($copy['related_account_id'] ?? 0),
+            'category_id' => (int)$copy['category_id'],
+            'amount' => number_format((float)$copy['amount'], 0),
+            'transaction_date' => date('Y-m-d'),
+            'merchant_name' => (string)($copy['merchant_name'] ?? ''),
+            'description' => (string)($copy['description'] ?? ''),
+            'is_installment' => (int)($copy['is_installment'] ?? 0),
+            'installment_months' => $copy['installment_months'] ?? '',
+            'installment_interest_rate' => (string)($copy['installment_interest_rate'] ?? '0'),
+            'installment_interest_total' => !empty($copy['installment_interest_total']) ? number_format((float)$copy['installment_interest_total'], 0) : '',
+            'installment_total_billed' => !empty($copy['installment_total_billed']) ? number_format((float)$copy['installment_total_billed'], 0) : '',
+            'continue_after_save' => 0,
+            'keep_last_values' => 0,
+            'save_as_defaults' => 0,
+        ]);
+
+        $success = '기존 거래를 복사했습니다. 날짜/메모 수정 후 저장하세요.';
+    }
+}
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $form = [
+            'transaction_type' => $_POST['transaction_type'] ?? 'expense',
+            'account_id' => (int)($_POST['account_id'] ?? 0),
+            'related_account_id' => !empty($_POST['related_account_id']) ? (int)$_POST['related_account_id'] : 0,
+            'category_id' => (int)($_POST['category_id'] ?? 0),
+            'amount' => trim((string)($_POST['amount'] ?? '')),
+            'transaction_date' => $_POST['transaction_date'] ?? date('Y-m-d'),
+            'merchant_name' => trim((string)($_POST['merchant_name'] ?? '')),
+            'description' => trim((string)($_POST['description'] ?? '')),
+            'is_installment' => (int)($_POST['is_installment'] ?? 0),
+            'installment_months' => trim((string)($_POST['installment_months'] ?? '')),
+            'installment_interest_rate' => trim((string)($_POST['installment_interest_rate'] ?? '0')),
+            'installment_interest_total' => trim((string)($_POST['installment_interest_total'] ?? '')),
+            'installment_total_billed' => trim((string)($_POST['installment_total_billed'] ?? '')),
+            'continue_after_save' => !empty($_POST['continue_after_save']) ? 1 : 0,
+            'keep_last_values' => !empty($_POST['keep_last_values']) ? 1 : 0,
+            'save_as_defaults' => !empty($_POST['save_as_defaults']) ? 1 : 0,
+        ];
+
+        $transactionType = $form['transaction_type'];
+        $accountId = (int)$form['account_id'];
+        $categoryId = (int)$form['category_id'];
+        $amount = (float)str_replace(',', '', $form['amount']);
+        $transactionDate = $form['transaction_date'];
+        $merchantName = $form['merchant_name'];
+        $description = $form['description'];
+        $relatedAccountId = $form['related_account_id'] > 0 ? (int)$form['related_account_id'] : null;
+
+        $isInstallment = (int)$form['is_installment'];
+        $installmentMonths = $form['installment_months'] !== '' ? (int)$form['installment_months'] : null;
+        $installmentInterestRate = $form['installment_interest_rate'] !== '' ? (float)$form['installment_interest_rate'] : 0.0;
+        $installmentInterestTotal = $form['installment_interest_total'] !== ''
+            ? (float)str_replace(',', '', $form['installment_interest_total'])
+            : null;
+        $installmentTotalBilled = $form['installment_total_billed'] !== ''
+            ? (float)str_replace(',', '', $form['installment_total_billed'])
+            : null;
+
+        if ($amount <= 0) {
+            throw new RuntimeException('금액은 0보다 커야 합니다.');
+        }
+
+        if (!in_array($transactionType, ['income', 'expense', 'transfer', 'card_payment'], true)) {
+            throw new RuntimeException('거래 유형이 올바르지 않습니다.');
+        }
+
+        if ($accountId <= 0) {
+            throw new RuntimeException('주 계좌/카드를 선택하세요.');
+        }
+
+        if ($categoryId <= 0) {
+            throw new RuntimeException('카테고리를 선택하세요.');
+        }
+
+        if (in_array($transactionType, ['transfer', 'card_payment'], true) && !$relatedAccountId) {
+            throw new RuntimeException('관련 계좌를 선택해야 합니다.');
+        }
+
+        if ($relatedAccountId && $relatedAccountId === $accountId) {
+            throw new RuntimeException('주 계좌와 관련 계좌는 같을 수 없습니다.');
+        }
+
+        if ($transactionType !== 'expense') {
+            $isInstallment = 0;
+            $installmentMonths = null;
+            $installmentInterestRate = 0.0;
+            $installmentInterestTotal = null;
+            $installmentTotalBilled = null;
+        }
+
+        create_transaction([
+            'user_id' => $uid,
+            'account_id' => $accountId,
+            'category_id' => $categoryId,
+            'transaction_type' => $transactionType,
+            'amount' => $amount,
+            'transaction_date' => $transactionDate,
+            'merchant_name' => $merchantName !== '' ? $merchantName : null,
+            'description' => $description !== '' ? $description : null,
+            'related_account_id' => $relatedAccountId,
+            'is_installment' => $isInstallment,
+            'installment_months' => $installmentMonths,
+            'installment_interest_rate' => $installmentInterestRate,
+            'installment_interest_total' => $installmentInterestTotal,
+            'installment_total_billed' => $installmentTotalBilled,
+        ]);
+
+        if ($form['save_as_defaults']) {
+            $save = [
+                'default_account_id' => 0,
+                'default_card_account_id' => 0,
+                'default_income_category_id' => 0,
+                'default_expense_category_id' => 0,
+                'default_transfer_category_id' => 0,
+                'default_card_payment_category_id' => 0,
+                'keep_last_values' => $form['keep_last_values'],
+                'continue_after_save' => $form['continue_after_save'],
+            ];
+
+            if ($transactionType === 'income') {
+                $save['default_account_id'] = $accountId;
+                $save['default_income_category_id'] = $categoryId;
+            } elseif ($transactionType === 'expense') {
+                $save['default_account_id'] = $accountId;
+                $save['default_expense_category_id'] = $categoryId;
+            } elseif ($transactionType === 'transfer') {
+                $save['default_account_id'] = $accountId;
+                $save['default_transfer_category_id'] = $categoryId;
+            } elseif ($transactionType === 'card_payment') {
+                $save['default_account_id'] = $accountId;
+                $save['default_card_payment_category_id'] = $categoryId;
+            }
+
+            foreach ($accounts as $acc) {
+                if ((int)$acc['id'] === $accountId && $acc['account_type'] === 'card') {
+                    $save['default_card_account_id'] = $accountId;
+                    break;
+                }
+            }
+
+            save_transaction_form_defaults($uid, array_merge($defaults, $save));
+        }
+
+        if ($form['keep_last_values']) {
+            $_SESSION['tx_create_last_form'] = [
+                'transaction_type' => $transactionType,
+                'account_id' => $accountId,
+                'related_account_id' => $relatedAccountId ?: 0,
+                'category_id' => $categoryId,
+                'amount' => '',
+                'transaction_date' => date('Y-m-d'),
+                'merchant_name' => $merchantName,
+                'description' => '',
+                'is_installment' => $isInstallment,
+                'installment_months' => $installmentMonths ?? '',
+                'installment_interest_rate' => (string)$installmentInterestRate,
+                'installment_interest_total' => '',
+                'installment_total_billed' => '',
+                'continue_after_save' => $form['continue_after_save'],
+                'keep_last_values' => $form['keep_last_values'],
+                'save_as_defaults' => 0,
+            ];
+        } else {
+            unset($_SESSION['tx_create_last_form']);
+        }
+
+        if ($form['continue_after_save']) {
+            $success = '저장되었습니다. 계속 등록할 수 있습니다.';
+            $form['amount'] = '';
+            $form['description'] = '';
+            $form['transaction_date'] = date('Y-m-d');
+            $form['installment_interest_total'] = '';
+            $form['installment_total_billed'] = '';
+        } else {
+            redirect('/transactions.php');
+        }
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$accountsJson = [];
+foreach ($accounts as $acc) {
+    $accountsJson[] = [
+        'id' => (int)$acc['id'],
+        'name' => $acc['account_name'],
+        'type' => $acc['account_type'],
+        'card_kind' => $acc['card_kind'] ?? null,
+        'billing_day' => $acc['billing_day'] ?? null,
+        'payment_day' => $acc['payment_day'] ?? null,
+        'use_credit_grace_period' => !empty($acc['use_credit_grace_period']) ? 1 : 0,
+    ];
+}
+
+$categoriesJson = [];
+foreach ($categories as $cat) {
+    $categoriesJson[] = [
+        'id' => (int)$cat['id'],
+        'type' => $cat['category_type'],
+        'name' => $cat['name'],
+    ];
+}
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>거래 등록</h2>
+    <a href="/transactions.php" class="btn btn-outline-secondary">목록</a>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<?php if ($success): ?>
+<div class="alert alert-success"><?= h($success) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card">
+    <div class="card-body">
+        <form method="post" class="row g-3" id="transactionForm" autocomplete="off">
+            <div class="col-12 col-md-3">
+                <label class="form-label">거래 유형</label>
+                <select name="transaction_type" id="transaction_type" class="form-select" required>
+                    <option value="expense" <?= $form['transaction_type'] === 'expense' ? 'selected' : '' ?>>지출</option>
+                    <option value="income" <?= $form['transaction_type'] === 'income' ? 'selected' : '' ?>>수입</option>
+                    <option value="transfer" <?= $form['transaction_type'] === 'transfer' ? 'selected' : '' ?>>계좌이체</option>
+                    <option value="card_payment" <?= $form['transaction_type'] === 'card_payment' ? 'selected' : '' ?>>카드대금납부</option>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">주 계좌/카드</label>
+                <select name="account_id" id="account_id" class="form-select" required>
+                    <option value="0">선택하세요</option>
+                    <?php foreach ($accounts as $a): ?>
+                        <option
+                            value="<?= $a['id'] ?>"
+                            data-account-type="<?= h($a['account_type']) ?>"
+                            <?= (int)$form['account_id'] === (int)$a['id'] ? 'selected' : '' ?>
+                        >
+                            <?= h($a['account_name']) ?> (<?= h($a['account_type']) ?>)
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+                <div class="form-text" id="account_help_text"></div>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">관련 계좌</label>
+                <select name="related_account_id" id="related_account_id" class="form-select">
+                    <option value="">선택안함</option>
+                    <?php foreach ($accounts as $a): ?>
+                        <option
+                            value="<?= $a['id'] ?>"
+                            data-account-type="<?= h($a['account_type']) ?>"
+                            <?= (int)$form['related_account_id'] === (int)$a['id'] ? 'selected' : '' ?>
+                        >
+                            <?= h($a['account_name']) ?> (<?= h($a['account_type']) ?>)
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+                <div class="form-text" id="related_account_help">계좌이체/카드대금납부 시 선택</div>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">카테고리</label>
+                <select name="category_id" id="category_id" class="form-select" required>
+                    <option value="0">선택하세요</option>
+                    <?php foreach ($categories as $c): ?>
+                        <option
+                            value="<?= $c['id'] ?>"
+                            data-type="<?= h($c['category_type']) ?>"
+                            <?= (int)$form['category_id'] === (int)$c['id'] ? 'selected' : '' ?>
+                        >
+                            [<?= h($c['category_type']) ?>] <?= h($c['name']) ?>
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">금액</label>
+                <input
+                    type="text"
+                    name="amount"
+                    id="amount"
+                    class="form-control"
+                    value="<?= h($form['amount']) ?>"
+                    inputmode="numeric"
+                    required
+                >
+                <div class="mt-2 d-flex flex-wrap gap-2">
+                    <button type="button" class="btn btn-sm btn-outline-secondary quick-amt" data-add="10000">+1만</button>
+                    <button type="button" class="btn btn-sm btn-outline-secondary quick-amt" data-add="50000">+5만</button>
+                    <button type="button" class="btn btn-sm btn-outline-secondary quick-amt" data-add="100000">+10만</button>
+                    <button type="button" class="btn btn-sm btn-outline-secondary" id="amount_clear_btn">초기화</button>
+                </div>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">거래일</label>
+                <input type="date" name="transaction_date" class="form-control" value="<?= h($form['transaction_date']) ?>" required>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">결제 방식</label>
+                <select name="is_installment" id="is_installment" class="form-select">
+                    <option value="0" <?= (int)$form['is_installment'] === 0 ? 'selected' : '' ?>>일시불</option>
+                    <option value="1" <?= (int)$form['is_installment'] === 1 ? 'selected' : '' ?>>할부</option>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-3" id="installment_months_wrap" style="display:none;">
+                <label class="form-label">할부 개월</label>
+                <select name="installment_months" id="installment_months" class="form-select">
+                    <option value="">선택하세요</option>
+                    <?php foreach ([2,3,4,5,6,10,12,18,24] as $m): ?>
+                        <option value="<?= $m ?>" <?= (string)$form['installment_months'] === (string)$m ? 'selected' : '' ?>>
+                            <?= intvalf($m) ?>개월
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-3" id="installment_rate_wrap" style="display:none;">
+                <label class="form-label">연이자율(%)</label>
+                <input
+                    type="number"
+                    name="installment_interest_rate"
+                    id="installment_interest_rate"
+                    class="form-control"
+                    step="0.01"
+                    min="0"
+                    value="<?= h($form['installment_interest_rate']) ?>"
+                >
+            </div>
+
+            <div class="col-12 col-md-3" id="installment_interest_wrap" style="display:none;">
+                <label class="form-label">총 할부이자</label>
+                <input
+                    type="text"
+                    name="installment_interest_total"
+                    id="installment_interest_total"
+                    class="form-control"
+                    inputmode="numeric"
+                    value="<?= h($form['installment_interest_total']) ?>"
+                >
+                <div class="form-text">비우면 연이자율로 자동 계산</div>
+            </div>
+
+            <div class="col-12 col-md-3" id="installment_total_wrap" style="display:none;">
+                <label class="form-label">총 청구금액</label>
+                <input
+                    type="text"
+                    name="installment_total_billed"
+                    id="installment_total_billed"
+                    class="form-control"
+                    inputmode="numeric"
+                    value="<?= h($form['installment_total_billed']) ?>"
+                >
+                <div class="form-text">비우면 원금+이자로 자동 계산</div>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">사용처 / 거래처</label>
+                <input
+                    type="text"
+                    name="merchant_name"
+                    id="merchant_name"
+                    class="form-control"
+                    placeholder="예: 스타벅스, 쿠팡, 급여"
+                    autocomplete="off"
+                    value="<?= h($form['merchant_name']) ?>"
+                >
+                <div class="form-text">상호명 입력 시 카테고리를 자동 추천합니다.</div>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">메모</label>
+                <input
+                    type="text"
+                    name="description"
+                    class="form-control"
+                    placeholder="간단한 설명"
+                    value="<?= h($form['description']) ?>"
+                >
+            </div>
+
+            <div class="col-12">
+                <div id="category_suggest_box" class="alert alert-info py-2 px-3 d-none mb-0"></div>
+            </div>
+
+            <div class="col-12">
+                <div class="loan-create-highlight">
+                    <div class="title">등록 편의 설정</div>
+                    <div class="desc">자주 쓰는 카드/계좌와 입력값을 계속 재사용할 수 있습니다.</div>
+
+                    <div class="row g-3 mt-1">
+                        <div class="col-12 col-md-4">
+                            <div class="form-check">
+                                <input class="form-check-input" type="checkbox" name="continue_after_save" id="continue_after_save" value="1" <?= !empty($form['continue_after_save']) ? 'checked' : '' ?>>
+                                <label class="form-check-label" for="continue_after_save">저장 후 계속 등록</label>
+                            </div>
+                        </div>
+
+                        <div class="col-12 col-md-4">
+                            <div class="form-check">
+                                <input class="form-check-input" type="checkbox" name="keep_last_values" id="keep_last_values" value="1" <?= !empty($form['keep_last_values']) ? 'checked' : '' ?>>
+                                <label class="form-check-label" for="keep_last_values">마지막 입력값 유지</label>
+                            </div>
+                        </div>
+
+                        <div class="col-12 col-md-4">
+                            <div class="form-check">
+                                <input class="form-check-input" type="checkbox" name="save_as_defaults" id="save_as_defaults" value="1">
+                                <label class="form-check-label" for="save_as_defaults">현재 선택을 기본값으로 저장</label>
+                            </div>
+                        </div>
+                    </div>
+                </div>
+            </div>
+
+            <div class="col-12 d-flex flex-wrap gap-2">
+                <button class="btn btn-primary">저장</button>
+                <button type="submit" name="continue_after_save" value="1" class="btn btn-outline-primary">저장 후 계속 등록</button>
+                <a href="/transactions.php" class="btn btn-outline-secondary">목록</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<script>
+(function () {
+    const ACCOUNTS = <?= json_encode($accountsJson, JSON_UNESCAPED_UNICODE) ?>;
+    const CATEGORIES = <?= json_encode($categoriesJson, JSON_UNESCAPED_UNICODE) ?>;
+
+    const transactionTypeEl = document.getElementById('transaction_type');
+    const accountEl = document.getElementById('account_id');
+    const accountHelpTextEl = document.getElementById('account_help_text');
+    const relatedAccountEl = document.getElementById('related_account_id');
+    const relatedHelpEl = document.getElementById('related_account_help');
+    const categoryEl = document.getElementById('category_id');
+    const merchantEl = document.getElementById('merchant_name');
+    const suggestBoxEl = document.getElementById('category_suggest_box');
+
+    const installmentEl = document.getElementById('is_installment');
+    const installmentWrapEl = document.getElementById('installment_months_wrap');
+    const installmentMonthsEl = document.getElementById('installment_months');
+    const installmentRateWrapEl = document.getElementById('installment_rate_wrap');
+    const installmentRateEl = document.getElementById('installment_interest_rate');
+    const installmentInterestWrapEl = document.getElementById('installment_interest_wrap');
+    const installmentTotalWrapEl = document.getElementById('installment_total_wrap');
+    const installmentInterestEl = document.getElementById('installment_interest_total');
+    const installmentTotalEl = document.getElementById('installment_total_billed');
+    const amountEl = document.getElementById('amount');
+
+    const quickAmtButtons = document.querySelectorAll('.quick-amt');
+    const amountClearBtn = document.getElementById('amount_clear_btn');
+
+    const allCategoryOptions = Array.from(categoryEl.querySelectorAll('option')).map(option => ({
+        value: option.value,
+        text: option.textContent,
+        type: option.dataset.type
+    }));
+
+    let suggestTimer = null;
+    let lastSuggestedCategoryId = null;
+
+    function parseNumber(value) {
+        const normalized = String(value || '').replace(/,/g, '').trim();
+        const n = parseFloat(normalized);
+        return isNaN(n) ? 0 : n;
+    }
+
+    function formatWithComma(value) {
+        const normalized = String(value || '').replace(/,/g, '').replace(/[^\d.]/g, '');
+        if (normalized === '') return '';
+        const parts = normalized.split('.');
+        parts[0] = parts[0].replace(/\B(?=(\d{3})+(?!\d))/g, ',');
+        return parts.join('.');
+    }
+
+    function selectedAccount() {
+        const id = parseInt(accountEl.value || '0', 10);
+        return ACCOUNTS.find(a => a.id === id) || null;
+    }
+
+    function mapTransactionTypeToCategoryType(transactionType) {
+        if (transactionType === 'income') return 'income';
+        if (transactionType === 'expense') return 'expense';
+        return 'transfer';
+    }
+
+    function rebuildCategoryOptions() {
+        const transactionType = transactionTypeEl.value;
+        const categoryType = mapTransactionTypeToCategoryType(transactionType);
+        const currentValue = categoryEl.value;
+        const filtered = allCategoryOptions.filter(item => item.type === categoryType);
+
+        categoryEl.innerHTML = '<option value="0">선택하세요</option>';
+
+        filtered.forEach((item) => {
+            const option = document.createElement('option');
+            option.value = item.value;
+            option.textContent = item.text;
+            if (item.value === currentValue) option.selected = true;
+            categoryEl.appendChild(option);
+        });
+
+        if (![...categoryEl.options].some(opt => opt.value === currentValue)) {
+            categoryEl.value = '0';
+        }
+    }
+
+    function filterRelatedAccountOptions() {
+        const transactionType = transactionTypeEl.value;
+        const mainAccountType = accountEl.selectedOptions[0]?.dataset.accountType || '';
+        const mainAccountId = accountEl.value;
+
+        Array.from(relatedAccountEl.options).forEach(option => {
+            if (option.value === '') {
+                option.hidden = false;
+                return;
+            }
+
+            const optionType = option.dataset.accountType || '';
+            let visible = true;
+
+            if (option.value === mainAccountId) {
+                visible = false;
+            } else if (transactionType === 'transfer') {
+                visible =
+                    ['bank', 'cash', 'other'].includes(mainAccountType) &&
+                    ['bank', 'cash', 'other'].includes(optionType);
+            } else if (transactionType === 'card_payment') {
+                visible =
+                    ['bank', 'cash', 'other'].includes(mainAccountType) &&
+                    optionType === 'card';
+            }
+
+            option.hidden = !visible;
+
+            if (!visible && option.selected) {
+                relatedAccountEl.value = '';
+            }
+        });
+
+        if (transactionType === 'transfer') {
+            relatedAccountEl.disabled = false;
+            relatedAccountEl.required = true;
+            relatedHelpEl.textContent = '같은 주 계좌는 제외되고, 입금 계좌만 선택 가능합니다.';
+        } else if (transactionType === 'card_payment') {
+            relatedAccountEl.disabled = false;
+            relatedAccountEl.required = true;
+            relatedHelpEl.textContent = '관련 계좌에는 카드 계정만 선택 가능합니다.';
+        } else {
+            relatedAccountEl.disabled = true;
+            relatedAccountEl.required = false;
+            relatedAccountEl.value = '';
+            relatedHelpEl.textContent = '계좌이체/카드대금납부 시 선택';
+        }
+    }
+
+    function updateAccountHelpText() {
+        const acc = selectedAccount();
+        if (!acc) {
+            accountHelpTextEl.textContent = '';
+            return;
+        }
+
+        if (acc.type === 'card' && acc.card_kind === 'check') {
+            accountHelpTextEl.textContent = '체크카드 · 즉시 출금 기준';
+            return;
+        }
+
+        if (acc.type === 'card' && acc.card_kind === 'credit' && acc.use_credit_grace_period) {
+            const billingDay = acc.billing_day ? `${acc.billing_day}일` : '-';
+            const paymentDay = acc.payment_day ? `${acc.payment_day}일` : '-';
+            accountHelpTextEl.textContent = `신용카드 · 결제기준일 ${billingDay} / 납부일 ${paymentDay}`;
+            return;
+        }
+
+        accountHelpTextEl.textContent = '';
+    }
+
+    function calculateInterest() {
+        const principal = parseNumber(amountEl.value);
+        const months = parseInt(installmentMonthsEl.value || '0', 10) || 0;
+        const annualRate = parseFloat(installmentRateEl.value || '0') || 0;
+
+        if (principal <= 0 || months <= 1 || annualRate <= 0) {
+            if (!installmentInterestEl.dataset.userEdited) {
+                installmentInterestEl.value = '';
+            }
+            syncInstallmentTotal();
+            return;
+        }
+
+        const monthlyRate = (annualRate / 100) / 12;
+        const averageOutstanding = principal / 2;
+        const interestTotal = Math.round((averageOutstanding * monthlyRate * months));
+
+        if (!installmentInterestEl.dataset.userEdited || installmentInterestEl.value === '') {
+            installmentInterestEl.value = formatWithComma(interestTotal);
+        }
+
+        syncInstallmentTotal();
+    }
+
+    function syncInstallmentTotal() {
+        const principal = parseNumber(amountEl.value);
+        const interest = parseNumber(installmentInterestEl.value);
+        const calculated = principal + interest;
+
+        if (!installmentTotalEl.dataset.userEdited || installmentTotalEl.value === '') {
+            installmentTotalEl.value = calculated > 0 ? formatWithComma(calculated) : '';
+        }
+    }
+
+    function toggleInstallmentFields() {
+        const transactionType = transactionTypeEl.value;
+        const acc = selectedAccount();
+        const mainAccountType = acc ? acc.type : '';
+        const isExpenseCard = (transactionType === 'expense' && mainAccountType === 'card');
+
+        if (isExpenseCard) {
+            installmentEl.disabled = false;
+
+            if (String(installmentEl.value) === '1') {
+                installmentWrapEl.style.display = '';
+                installmentRateWrapEl.style.display = '';
+                installmentInterestWrapEl.style.display = '';
+                installmentTotalWrapEl.style.display = '';
+                installmentMonthsEl.required = true;
+                calculateInterest();
+            } else {
+                installmentWrapEl.style.display = 'none';
+                installmentRateWrapEl.style.display = 'none';
+                installmentInterestWrapEl.style.display = 'none';
+                installmentTotalWrapEl.style.display = 'none';
+                installmentMonthsEl.required = false;
+                installmentMonthsEl.value = '';
+                installmentRateEl.value = '0';
+                installmentInterestEl.value = '';
+                installmentTotalEl.value = '';
+                installmentInterestEl.dataset.userEdited = '';
+                installmentTotalEl.dataset.userEdited = '';
+            }
+        } else {
+            installmentEl.value = '0';
+            installmentEl.disabled = true;
+            installmentWrapEl.style.display = 'none';
+            installmentRateWrapEl.style.display = 'none';
+            installmentInterestWrapEl.style.display = 'none';
+            installmentTotalWrapEl.style.display = 'none';
+            installmentMonthsEl.required = false;
+            installmentMonthsEl.value = '';
+            installmentRateEl.value = '0';
+            installmentInterestEl.value = '';
+            installmentTotalEl.value = '';
+            installmentInterestEl.dataset.userEdited = '';
+            installmentTotalEl.dataset.userEdited = '';
+        }
+    }
+
+    function hideSuggestBox() {
+        suggestBoxEl.classList.add('d-none');
+        suggestBoxEl.textContent = '';
+        lastSuggestedCategoryId = null;
+    }
+
+    function showSuggestBox(message) {
+        suggestBoxEl.textContent = message;
+        suggestBoxEl.classList.remove('d-none');
+    }
+
+    async function fetchCategorySuggestion() {
+        const merchantName = merchantEl.value.trim();
+        const transactionType = transactionTypeEl.value;
+        const categoryType = mapTransactionTypeToCategoryType(transactionType);
+
+        if (merchantName.length < 2) {
+            hideSuggestBox();
+            return;
+        }
+
+        try {
+            const url = `/api/category_suggest.php?merchant_name=${encodeURIComponent(merchantName)}&transaction_type=${encodeURIComponent(categoryType)}`;
+            const response = await fetch(url, {
+                headers: { 'X-Requested-With': 'XMLHttpRequest' }
+            });
+
+            if (!response.ok) {
+                hideSuggestBox();
+                return;
+            }
+
+            const result = await response.json();
+
+            if (!result.ok || !result.found) {
+                hideSuggestBox();
+                return;
+            }
+
+            const targetOption = Array.from(categoryEl.options).find(option => option.value === String(result.category_id));
+            if (!targetOption) {
+                hideSuggestBox();
+                return;
+            }
+
+            categoryEl.value = String(result.category_id);
+            lastSuggestedCategoryId = String(result.category_id);
+            showSuggestBox(`자동 추천: ${result.category_name} (규칙: ${result.keyword ?? result.pattern_text ?? ''})`);
+        } catch (error) {
+            hideSuggestBox();
+        }
+    }
+
+    function scheduleSuggestion() {
+        clearTimeout(suggestTimer);
+        suggestTimer = setTimeout(fetchCategorySuggestion, 250);
+    }
+
+    quickAmtButtons.forEach(btn => {
+        btn.addEventListener('click', function () {
+            const current = parseNumber(amountEl.value);
+            const add = parseInt(btn.dataset.add || '0', 10) || 0;
+            amountEl.value = formatWithComma(current + add);
+            calculateInterest();
+        });
+    });
+
+    amountClearBtn.addEventListener('click', function () {
+        amountEl.value = '';
+        calculateInterest();
+        amountEl.focus();
+    });
+
+    amountEl.addEventListener('input', function () {
+        const cursorAtEnd = this.selectionStart === this.value.length;
+        this.value = formatWithComma(this.value);
+        if (cursorAtEnd) {
+            this.setSelectionRange(this.value.length, this.value.length);
+        }
+        calculateInterest();
+    });
+
+    installmentInterestEl.addEventListener('input', function () {
+        installmentInterestEl.dataset.userEdited = '1';
+        installmentInterestEl.value = formatWithComma(installmentInterestEl.value);
+        syncInstallmentTotal();
+    });
+
+    installmentTotalEl.addEventListener('input', function () {
+        installmentTotalEl.dataset.userEdited = '1';
+        installmentTotalEl.value = formatWithComma(installmentTotalEl.value);
+    });
+
+    transactionTypeEl.addEventListener('change', function () {
+        rebuildCategoryOptions();
+        filterRelatedAccountOptions();
+        toggleInstallmentFields();
+        scheduleSuggestion();
+    });
+
+    accountEl.addEventListener('change', function () {
+        updateAccountHelpText();
+        filterRelatedAccountOptions();
+        toggleInstallmentFields();
+    });
+
+    installmentEl.addEventListener('change', toggleInstallmentFields);
+    installmentMonthsEl.addEventListener('change', calculateInterest);
+    installmentRateEl.addEventListener('input', calculateInterest);
+
+    merchantEl.addEventListener('input', scheduleSuggestion);
+
+    categoryEl.addEventListener('change', function () {
+        if (lastSuggestedCategoryId && categoryEl.value !== lastSuggestedCategoryId) {
+            hideSuggestBox();
+        }
+    });
+
+    document.getElementById('transactionForm').addEventListener('submit', function () {
+        amountEl.value = String(parseNumber(amountEl.value));
+        installmentInterestEl.value = installmentInterestEl.value === '' ? '' : String(parseNumber(installmentInterestEl.value));
+        installmentTotalEl.value = installmentTotalEl.value === '' ? '' : String(parseNumber(installmentTotalEl.value));
+    });
+
+    rebuildCategoryOptions();
+    updateAccountHelpText();
+    filterRelatedAccountOptions();
+    toggleInstallmentFields();
+})();
+</script>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/transaction_delete.php

@@ -0,0 +1,19 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/transaction_service.php';
+
+check_auth();
+
+if (($_SERVER['REQUEST_METHOD'] ?? '') !== 'POST') {
+    http_response_code(405);
+    exit('Method not allowed.');
+}
+
+$id = (int)($_POST['id'] ?? 0);
+
+if ($id > 0) {
+    delete_transaction($id, user_id());
+}
+
+header('Location: /transactions.php');
+exit;

public/transaction_edit.php

@@ -0,0 +1,656 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+require_once __DIR__ . '/../app/lib/transaction_service.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+$id = (int)($_GET['id'] ?? 0);
+$error = '';
+
+$stmt = $pdo->prepare("SELECT * FROM transactions WHERE id = ? AND user_id = ?");
+$stmt->execute([$id, $uid]);
+$item = $stmt->fetch();
+
+if (!$item) {
+    exit('거래를 찾을 수 없습니다.');
+}
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM accounts
+    WHERE user_id = ?
+      AND is_active = 1
+    ORDER BY FIELD(account_type, 'bank', 'card', 'cash', 'other'), id ASC
+");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("
+    SELECT *
+    FROM categories
+    WHERE user_id = ?
+      AND is_active = 1
+    ORDER BY category_type, sort_order, id
+");
+$stmt->execute([$uid]);
+$categories = $stmt->fetchAll();
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    try {
+        $transactionType = $_POST['transaction_type'] ?? '';
+        $accountId = (int)($_POST['account_id'] ?? 0);
+        $categoryId = (int)($_POST['category_id'] ?? 0);
+        $amount = (float)str_replace(',', '', (string)($_POST['amount'] ?? 0));
+        $transactionDate = $_POST['transaction_date'] ?? date('Y-m-d');
+        $merchantName = trim($_POST['merchant_name'] ?? '');
+        $description = trim($_POST['description'] ?? '');
+        $relatedAccountId = !empty($_POST['related_account_id']) ? (int)$_POST['related_account_id'] : null;
+
+        $isInstallment = (int)($_POST['is_installment'] ?? 0);
+        $installmentMonths = !empty($_POST['installment_months']) ? (int)$_POST['installment_months'] : null;
+        $installmentInterestRate = !empty($_POST['installment_interest_rate']) ? (float)$_POST['installment_interest_rate'] : 0.0;
+        $installmentInterestTotal = isset($_POST['installment_interest_total']) && $_POST['installment_interest_total'] !== ''
+            ? (float)str_replace(',', '', (string)$_POST['installment_interest_total'])
+            : null;
+        $installmentTotalBilled = isset($_POST['installment_total_billed']) && $_POST['installment_total_billed'] !== ''
+            ? (float)str_replace(',', '', (string)$_POST['installment_total_billed'])
+            : null;
+
+        if ($amount <= 0) throw new RuntimeException('금액은 0보다 커야 합니다.');
+        if (!in_array($transactionType, ['income', 'expense', 'transfer', 'card_payment'], true)) throw new RuntimeException('거래 유형이 올바르지 않습니다.');
+        if ($accountId <= 0) throw new RuntimeException('주 계좌/카드를 선택하세요.');
+        if ($categoryId <= 0) throw new RuntimeException('카테고리를 선택하세요.');
+        if (in_array($transactionType, ['transfer', 'card_payment'], true) && !$relatedAccountId) throw new RuntimeException('관련 계좌를 선택해야 합니다.');
+        if ($relatedAccountId && $relatedAccountId === $accountId) throw new RuntimeException('주 계좌와 관련 계좌는 같을 수 없습니다.');
+
+        if ($transactionType !== 'expense') {
+            $isInstallment = 0;
+            $installmentMonths = null;
+            $installmentInterestRate = 0.0;
+            $installmentInterestTotal = null;
+            $installmentTotalBilled = null;
+        }
+
+        update_transaction($id, $uid, [
+            'account_id' => $accountId,
+            'category_id' => $categoryId,
+            'transaction_type' => $transactionType,
+            'amount' => $amount,
+            'transaction_date' => $transactionDate,
+            'merchant_name' => $merchantName !== '' ? $merchantName : null,
+            'description' => $description !== '' ? $description : null,
+            'related_account_id' => $relatedAccountId,
+            'is_installment' => $isInstallment,
+            'installment_months' => $installmentMonths,
+            'installment_interest_rate' => $installmentInterestRate,
+            'installment_interest_total' => $installmentInterestTotal,
+            'installment_total_billed' => $installmentTotalBilled,
+        ]);
+
+        redirect('/transactions.php');
+    } catch (Throwable $e) {
+        $error = $e->getMessage();
+    }
+}
+
+$accountsJson = [];
+foreach ($accounts as $acc) {
+    $accountsJson[] = [
+        'id' => (int)$acc['id'],
+        'name' => $acc['account_name'],
+        'type' => $acc['account_type'],
+        'card_kind' => $acc['card_kind'] ?? null,
+        'billing_day' => $acc['billing_day'] ?? null,
+        'payment_day' => $acc['payment_day'] ?? null,
+        'use_credit_grace_period' => !empty($acc['use_credit_grace_period']) ? 1 : 0,
+    ];
+}
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>거래 수정</h2>
+    <a href="/transactions.php" class="btn btn-outline-secondary">목록</a>
+</div>
+
+<?php if ($error): ?>
+<div class="alert alert-danger"><?= h($error) ?></div>
+<?php endif; ?>
+
+<div class="card finance-card">
+    <div class="card-body">
+        <form method="post" class="row g-3" id="transactionEditForm" autocomplete="off">
+            <div class="col-12 col-md-3">
+                <label class="form-label">거래 유형</label>
+                <select name="transaction_type" id="transaction_type" class="form-select" required>
+                    <option value="expense" <?= $item['transaction_type'] === 'expense' ? 'selected' : '' ?>>지출</option>
+                    <option value="income" <?= $item['transaction_type'] === 'income' ? 'selected' : '' ?>>수입</option>
+                    <option value="transfer" <?= $item['transaction_type'] === 'transfer' ? 'selected' : '' ?>>계좌이체</option>
+                    <option value="card_payment" <?= $item['transaction_type'] === 'card_payment' ? 'selected' : '' ?>>카드대금납부</option>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">주 계좌/카드</label>
+                <select name="account_id" id="account_id" class="form-select" required>
+                    <?php foreach ($accounts as $a): ?>
+                        <option
+                            value="<?= $a['id'] ?>"
+                            data-account-type="<?= h($a['account_type']) ?>"
+                            <?= (int)$item['account_id'] === (int)$a['id'] ? 'selected' : '' ?>
+                        >
+                            <?= h($a['account_name']) ?> (<?= h($a['account_type']) ?>)
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+                <div class="form-text" id="account_help_text"></div>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">관련 계좌</label>
+                <select name="related_account_id" id="related_account_id" class="form-select">
+                    <option value="">선택안함</option>
+                    <?php foreach ($accounts as $a): ?>
+                        <option
+                            value="<?= $a['id'] ?>"
+                            data-account-type="<?= h($a['account_type']) ?>"
+                            <?= (int)($item['related_account_id'] ?? 0) === (int)$a['id'] ? 'selected' : '' ?>
+                        >
+                            <?= h($a['account_name']) ?> (<?= h($a['account_type']) ?>)
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+                <div class="form-text" id="related_account_help">계좌이체/카드대금납부 시 선택</div>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">카테고리</label>
+                <select name="category_id" id="category_id" class="form-select" required>
+                    <?php foreach ($categories as $c): ?>
+                        <option
+                            value="<?= $c['id'] ?>"
+                            data-type="<?= h($c['category_type']) ?>"
+                            <?= (int)$item['category_id'] === (int)$c['id'] ? 'selected' : '' ?>
+                        >
+                            [<?= h($c['category_type']) ?>] <?= h($c['name']) ?>
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">금액</label>
+                <input type="text" name="amount" id="amount" class="form-control" value="<?= h(money_plain($item['amount'])) ?>" inputmode="numeric" required>
+                <div class="mt-2 d-flex flex-wrap gap-2">
+                    <button type="button" class="btn btn-sm btn-outline-secondary quick-amt" data-add="10000">+1만</button>
+                    <button type="button" class="btn btn-sm btn-outline-secondary quick-amt" data-add="50000">+5만</button>
+                    <button type="button" class="btn btn-sm btn-outline-secondary quick-amt" data-add="100000">+10만</button>
+                    <button type="button" class="btn btn-sm btn-outline-secondary" id="amount_clear_btn">초기화</button>
+                </div>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">거래일</label>
+                <input type="date" name="transaction_date" class="form-control" value="<?= h($item['transaction_date']) ?>" required>
+                <?php if (!empty($item['billing_year_month'])): ?>
+                    <div class="form-text">현재 청구월: <?= h($item['billing_year_month']) ?></div>
+                <?php endif; ?>
+            </div>
+
+            <div class="col-12 col-md-3">
+                <label class="form-label">결제 방식</label>
+                <select name="is_installment" id="is_installment" class="form-select">
+                    <option value="0" <?= empty($item['is_installment']) ? 'selected' : '' ?>>일시불</option>
+                    <option value="1" <?= !empty($item['is_installment']) ? 'selected' : '' ?>>할부</option>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-3" id="installment_months_wrap" style="display:none;">
+                <label class="form-label">할부 개월</label>
+                <select name="installment_months" id="installment_months" class="form-select">
+                    <option value="">선택하세요</option>
+                    <?php foreach ([2,3,4,5,6,10,12,18,24] as $month): ?>
+                        <option value="<?= $month ?>" <?= (int)($item['installment_months'] ?? 0) === $month ? 'selected' : '' ?>>
+                            <?= intvalf($month) ?>개월
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-12 col-md-3" id="installment_rate_wrap" style="display:none;">
+                <label class="form-label">연이자율(%)</label>
+                <input type="number" name="installment_interest_rate" id="installment_interest_rate" class="form-control" step="0.01" min="0" value="<?= h((string)($item['installment_interest_rate'] ?? 0)) ?>">
+            </div>
+
+            <div class="col-12 col-md-3" id="installment_interest_wrap" style="display:none;">
+                <label class="form-label">총 할부이자</label>
+                <input type="text" name="installment_interest_total" id="installment_interest_total" class="form-control" inputmode="numeric" value="<?= h(money_plain($item['installment_interest_total'] ?? 0)) ?>">
+            </div>
+
+            <div class="col-12 col-md-3"
+                id="installment_total_wrap"
+                style="display:<?= !empty($item['is_installment']) ? 'block' : 'none' ?>;">
+
+                <label class="form-label">총 청구금액</label>
+
+                <input type="text"
+                    name="installment_total_billed"
+                    id="installment_total_billed"
+                    class="form-control"
+                    inputmode="numeric"
+                    value="<?= h(!empty($item['installment_total_billed']) ? money_plain($item['installment_total_billed']) : '') ?>">
+
+                <?php if (!empty($item['is_installment'])): ?>
+                <div class="form-text text-primary">
+                    현재 <?= intvalf($item['installment_months']) ?>개월 /
+                    <?= ((float)$item['installment_interest_rate'] > 0)
+                        ? '연 ' . numf($item['installment_interest_rate'],2) . '%'
+                        : '무이자' ?>
+                </div>
+                <?php endif; ?>
+
+                <div class="form-text">
+                    이자 포함 실제 카드 청구 총액
+                </div>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">사용처 / 거래처</label>
+                <input type="text" name="merchant_name" id="merchant_name" class="form-control" value="<?= h($item['merchant_name'] ?? '') ?>" autocomplete="off">
+                <div class="form-text">상호명 입력 시 카테고리를 자동 추천합니다.</div>
+            </div>
+
+            <div class="col-12 col-md-6">
+                <label class="form-label">메모</label>
+                <input type="text" name="description" class="form-control" value="<?= h($item['description'] ?? '') ?>">
+            </div>
+
+            <div class="col-12">
+                <div id="category_suggest_box" class="alert alert-info py-2 px-3 d-none mb-0"></div>
+            </div>
+
+            <div class="col-12 d-flex flex-wrap gap-2">
+                <button class="btn btn-primary">수정 저장</button>
+
+                <a href="/transactions.php" class="btn btn-outline-secondary">목록</a>
+
+                <button type="submit"
+                        formaction="/transaction_delete.php"
+                        formmethod="post"
+                        name="id"
+                        value="<?= (int)$id ?>"
+                        class="btn btn-outline-danger"
+                        onclick="return confirm('거래를 삭제하시겠습니까?');">
+                    삭제
+                </button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<script>
+(function () {
+    const ACCOUNTS = <?= json_encode($accountsJson, JSON_UNESCAPED_UNICODE) ?>;
+
+    const transactionTypeEl = document.getElementById('transaction_type');
+    const accountEl = document.getElementById('account_id');
+    const accountHelpTextEl = document.getElementById('account_help_text');
+    const relatedAccountEl = document.getElementById('related_account_id');
+    const relatedHelpEl = document.getElementById('related_account_help');
+    const categoryEl = document.getElementById('category_id');
+    const merchantEl = document.getElementById('merchant_name');
+    const suggestBoxEl = document.getElementById('category_suggest_box');
+
+    const installmentEl = document.getElementById('is_installment');
+    const installmentWrapEl = document.getElementById('installment_months_wrap');
+    const installmentMonthsEl = document.getElementById('installment_months');
+    const installmentRateWrapEl = document.getElementById('installment_rate_wrap');
+    const installmentRateEl = document.getElementById('installment_interest_rate');
+    const installmentInterestWrapEl = document.getElementById('installment_interest_wrap');
+    const installmentTotalWrapEl = document.getElementById('installment_total_wrap');
+    const installmentInterestEl = document.getElementById('installment_interest_total');
+    const installmentTotalEl = document.getElementById('installment_total_billed');
+    const amountEl = document.getElementById('amount');
+
+    const quickAmtButtons = document.querySelectorAll('.quick-amt');
+    const amountClearBtn = document.getElementById('amount_clear_btn');
+
+    const allCategoryOptions = Array.from(categoryEl.querySelectorAll('option')).map(option => ({
+        value: option.value,
+        text: option.textContent,
+        type: option.dataset.type,
+        selected: option.selected
+    }));
+
+    const initialCategoryValue = categoryEl.value;
+    let suggestTimer = null;
+    let lastSuggestedCategoryId = null;
+
+    function parseNumber(value) {
+        const normalized = String(value || '').replace(/,/g, '').trim();
+        const n = parseFloat(normalized);
+        return isNaN(n) ? 0 : n;
+    }
+
+    function formatWithComma(value) {
+        const normalized = String(value || '').replace(/,/g, '').replace(/[^\d.]/g, '');
+        if (normalized === '') return '';
+        const parts = normalized.split('.');
+        parts[0] = parts[0].replace(/\B(?=(\d{3})+(?!\d))/g, ',');
+        return parts.join('.');
+    }
+
+    function selectedAccount() {
+        const id = parseInt(accountEl.value || '0', 10);
+        return ACCOUNTS.find(a => a.id === id) || null;
+    }
+
+    function mapTransactionTypeToCategoryType(transactionType) {
+        if (transactionType === 'income') return 'income';
+        if (transactionType === 'expense') return 'expense';
+        return 'transfer';
+    }
+
+    function rebuildCategoryOptions() {
+        const transactionType = transactionTypeEl.value;
+        const categoryType = mapTransactionTypeToCategoryType(transactionType);
+        const currentValue = categoryEl.value || initialCategoryValue;
+        const filtered = allCategoryOptions.filter(item => item.type === categoryType);
+
+        categoryEl.innerHTML = '';
+
+        filtered.forEach((item, index) => {
+            const option = document.createElement('option');
+            option.value = item.value;
+            option.textContent = item.text;
+
+            if (item.value === currentValue) {
+                option.selected = true;
+            } else if (!filtered.some(x => x.value === currentValue) && index === 0) {
+                option.selected = true;
+            }
+
+            categoryEl.appendChild(option);
+        });
+    }
+
+    function filterRelatedAccountOptions() {
+        const transactionType = transactionTypeEl.value;
+        const mainAccountType = accountEl.selectedOptions[0]?.dataset.accountType || '';
+        const mainAccountId = accountEl.value;
+
+        Array.from(relatedAccountEl.options).forEach(option => {
+            if (option.value === '') {
+                option.hidden = false;
+                return;
+            }
+
+            const optionType = option.dataset.accountType || '';
+            let visible = true;
+
+            if (option.value === mainAccountId) {
+                visible = false;
+            } else if (transactionType === 'transfer') {
+                visible = ['bank', 'cash', 'other'].includes(mainAccountType)
+                    && ['bank', 'cash', 'other'].includes(optionType);
+            } else if (transactionType === 'card_payment') {
+                visible = ['bank', 'cash', 'other'].includes(mainAccountType)
+                    && optionType === 'card';
+            }
+
+            option.hidden = !visible;
+
+            if (!visible && option.selected) {
+                relatedAccountEl.value = '';
+            }
+        });
+
+        if (transactionType === 'transfer') {
+            relatedAccountEl.disabled = false;
+            relatedAccountEl.required = true;
+            relatedHelpEl.textContent = '같은 주 계좌는 제외되고, 입금 계좌만 선택 가능합니다.';
+        } else if (transactionType === 'card_payment') {
+            relatedAccountEl.disabled = false;
+            relatedAccountEl.required = true;
+            relatedHelpEl.textContent =
+            '관련 계좌에는 카드 계정만 선택 가능합니다. 저장 시 해당월 할부 청구도 자동 처리됩니다.';
+        } else {
+            relatedAccountEl.disabled = true;
+            relatedAccountEl.required = false;
+            relatedAccountEl.value = '';
+            relatedHelpEl.textContent = '계좌이체/카드대금납부 시 선택';
+        }
+    }
+
+    function updateAccountHelpText() {
+        const acc = selectedAccount();
+        if (!acc) {
+            accountHelpTextEl.textContent = '';
+            return;
+        }
+
+        if (acc.type === 'card' && acc.card_kind === 'check') {
+            accountHelpTextEl.textContent = '체크카드 · 즉시 출금 기준';
+            return;
+        }
+
+        if (acc.type === 'card' && acc.card_kind === 'credit' && acc.use_credit_grace_period) {
+            const billingDay = acc.billing_day ? `${acc.billing_day}일` : '-';
+            const paymentDay = acc.payment_day ? `${acc.payment_day}일` : '-';
+            accountHelpTextEl.textContent = `신용카드 · 결제기준일 ${billingDay} / 납부일 ${paymentDay}`;
+            return;
+        }
+
+        accountHelpTextEl.textContent = '';
+    }
+
+    function calculateInterest() {
+        const principal = parseNumber(amountEl.value);
+        const months = parseInt(installmentMonthsEl.value || '0', 10) || 0;
+        const annualRate = parseFloat(installmentRateEl.value || '0') || 0;
+
+        if (principal <= 0 || months <= 1 || annualRate <= 0) {
+            if (!installmentInterestEl.dataset.userEdited) {
+                installmentInterestEl.value = '';
+            }
+            syncInstallmentTotal();
+            return;
+        }
+
+        const monthlyRate = (annualRate / 100) / 12;
+        const averageOutstanding = principal / 2;
+        const interestTotal = Math.round((averageOutstanding * monthlyRate * months));
+
+        if (!installmentInterestEl.dataset.userEdited || installmentInterestEl.value === '') {
+            installmentInterestEl.value = formatWithComma(interestTotal);
+        }
+
+        syncInstallmentTotal();
+    }
+
+    function syncInstallmentTotal() {
+        const principal = parseNumber(amountEl.value);
+        const interest = parseNumber(installmentInterestEl.value);
+        const calculated = principal + interest;
+
+        if (!installmentTotalEl.dataset.userEdited || installmentTotalEl.value === '') {
+            installmentTotalEl.value = calculated > 0 ? formatWithComma(calculated) : '';
+        }
+    }
+
+    function toggleInstallmentFields() {
+        const transactionType = transactionTypeEl.value;
+        const acc = selectedAccount();
+        const isExpenseCard = transactionType === 'expense' && acc && acc.type === 'card';
+
+        if (isExpenseCard) {
+            installmentEl.disabled = false;
+
+            if (String(installmentEl.value) === '1') {
+                installmentWrapEl.style.display = '';
+                installmentRateWrapEl.style.display = '';
+                installmentInterestWrapEl.style.display = '';
+                installmentTotalWrapEl.style.display = '';
+                installmentMonthsEl.required = true;
+                calculateInterest();
+            } else {
+                installmentWrapEl.style.display = 'none';
+                installmentRateWrapEl.style.display = 'none';
+                installmentInterestWrapEl.style.display = 'none';
+                installmentTotalWrapEl.style.display = 'none';
+                installmentMonthsEl.required = false;
+                installmentMonthsEl.value = '';
+                installmentRateEl.value = '0';
+                installmentInterestEl.value = '';
+                installmentTotalEl.value = '';
+                installmentInterestEl.dataset.userEdited = '';
+                installmentTotalEl.dataset.userEdited = '';
+            }
+        } else {
+            installmentEl.value = '0';
+            installmentEl.disabled = true;
+            installmentWrapEl.style.display = 'none';
+            installmentRateWrapEl.style.display = 'none';
+            installmentInterestWrapEl.style.display = 'none';
+            installmentTotalWrapEl.style.display = 'none';
+            installmentMonthsEl.required = false;
+            installmentMonthsEl.value = '';
+            installmentRateEl.value = '0';
+            installmentInterestEl.value = '';
+            installmentTotalEl.value = '';
+            installmentInterestEl.dataset.userEdited = '';
+            installmentTotalEl.dataset.userEdited = '';
+        }
+    }
+
+    function hideSuggestBox() {
+        suggestBoxEl.classList.add('d-none');
+        suggestBoxEl.textContent = '';
+        lastSuggestedCategoryId = null;
+    }
+
+    function showSuggestBox(message) {
+        suggestBoxEl.textContent = message;
+        suggestBoxEl.classList.remove('d-none');
+    }
+
+    async function fetchCategorySuggestion() {
+        const merchantName = merchantEl.value.trim();
+        const categoryType = mapTransactionTypeToCategoryType(transactionTypeEl.value);
+
+        if (merchantName.length < 2) {
+            hideSuggestBox();
+            return;
+        }
+
+        try {
+            const url = `/api/category_suggest.php?merchant_name=${encodeURIComponent(merchantName)}&transaction_type=${encodeURIComponent(categoryType)}`;
+            const response = await fetch(url, { headers: { 'X-Requested-With': 'XMLHttpRequest' } });
+
+            if (!response.ok) {
+                hideSuggestBox();
+                return;
+            }
+
+            const result = await response.json();
+
+            if (!result.ok || !result.found) {
+                hideSuggestBox();
+                return;
+            }
+
+            const targetOption = Array.from(categoryEl.options).find(option => option.value === String(result.category_id));
+            if (!targetOption) {
+                hideSuggestBox();
+                return;
+            }
+
+            categoryEl.value = String(result.category_id);
+            lastSuggestedCategoryId = String(result.category_id);
+            showSuggestBox(`자동 추천: ${result.category_name} (규칙: ${result.keyword ?? result.pattern_text ?? ''})`);
+        } catch (error) {
+            hideSuggestBox();
+        }
+    }
+
+    function scheduleSuggestion() {
+        clearTimeout(suggestTimer);
+        suggestTimer = setTimeout(fetchCategorySuggestion, 250);
+    }
+
+    quickAmtButtons.forEach(btn => {
+        btn.addEventListener('click', function () {
+            amountEl.value = formatWithComma(parseNumber(amountEl.value) + parseInt(btn.dataset.add || '0', 10));
+            calculateInterest();
+        });
+    });
+
+    amountClearBtn.addEventListener('click', function () {
+        amountEl.value = '';
+        calculateInterest();
+        amountEl.focus();
+    });
+
+    amountEl.addEventListener('input', function () {
+        this.value = formatWithComma(this.value);
+        calculateInterest();
+    });
+
+    installmentInterestEl.addEventListener('input', function () {
+        installmentInterestEl.dataset.userEdited = '1';
+        installmentInterestEl.value = formatWithComma(installmentInterestEl.value);
+        syncInstallmentTotal();
+    });
+
+    installmentTotalEl.addEventListener('input', function () {
+        installmentTotalEl.dataset.userEdited = '1';
+        installmentTotalEl.value = formatWithComma(installmentTotalEl.value);
+    });
+
+    transactionTypeEl.addEventListener('change', function () {
+        rebuildCategoryOptions();
+        filterRelatedAccountOptions();
+        toggleInstallmentFields();
+        scheduleSuggestion();
+    });
+
+    accountEl.addEventListener('change', function () {
+        updateAccountHelpText();
+        filterRelatedAccountOptions();
+        toggleInstallmentFields();
+    });
+
+    installmentEl.addEventListener('change', toggleInstallmentFields);
+    installmentMonthsEl.addEventListener('change', calculateInterest);
+    installmentRateEl.addEventListener('input', calculateInterest);
+    merchantEl.addEventListener('input', scheduleSuggestion);
+
+    categoryEl.addEventListener('change', function () {
+        if (lastSuggestedCategoryId && categoryEl.value !== lastSuggestedCategoryId) {
+            hideSuggestBox();
+        }
+    });
+
+    document.getElementById('transactionEditForm').addEventListener('submit', function () {
+        amountEl.value = String(parseNumber(amountEl.value));
+        installmentInterestEl.value = installmentInterestEl.value === '' ? '' : String(parseNumber(installmentInterestEl.value));
+        installmentTotalEl.value = installmentTotalEl.value === '' ? '' : String(parseNumber(installmentTotalEl.value));
+    });
+
+    rebuildCategoryOptions();
+    updateAccountHelpText();
+    filterRelatedAccountOptions();
+    toggleInstallmentFields();
+
+    if (merchantEl.value.trim().length >= 2) {
+        scheduleSuggestion();
+    }
+})();
+</script>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>

public/transactions.php

@@ -0,0 +1,280 @@
+<?php
+require_once __DIR__ . '/../app/lib/auth.php';
+require_once __DIR__ . '/../app/lib/db.php';
+require_once __DIR__ . '/../app/lib/helpers.php';
+
+check_auth();
+
+$pdo = db();
+$uid = user_id();
+
+$ym = $_GET['ym'] ?? date('Y-m');
+$q = trim($_GET['q'] ?? '');
+$type = $_GET['type'] ?? '';
+$accountId = (int)($_GET['account_id'] ?? 0);
+$categoryId = (int)($_GET['category_id'] ?? 0);
+
+$start = $ym . '-01';
+$end = date('Y-m-t', strtotime($start));
+
+$params = [$uid, $start, $end];
+$where = [
+    "t.user_id = ?",
+    "t.transaction_date BETWEEN ? AND ?"
+];
+
+if ($q !== '') {
+    $where[] = "(t.merchant_name LIKE ? OR t.description LIKE ? OR c.name LIKE ? OR a.account_name LIKE ?)";
+    $like = '%' . $q . '%';
+    array_push($params, $like, $like, $like, $like);
+}
+
+if (in_array($type, ['income', 'expense', 'transfer', 'card_payment'], true)) {
+    $where[] = "t.transaction_type = ?";
+    $params[] = $type;
+}
+
+if ($accountId > 0) {
+    $where[] = "t.account_id = ?";
+    $params[] = $accountId;
+}
+
+if ($categoryId > 0) {
+    $where[] = "t.category_id = ?";
+    $params[] = $categoryId;
+}
+
+$sql = "
+SELECT
+    t.*,
+    a.account_name,
+    a.account_type,
+    a.card_kind,
+    ra.account_name AS related_account_name,
+    c.name AS category_name
+FROM transactions t
+JOIN accounts a ON t.account_id = a.id
+LEFT JOIN accounts ra ON t.related_account_id = ra.id
+JOIN categories c ON t.category_id = c.id
+WHERE " . implode(' AND ', $where) . "
+ORDER BY t.transaction_date DESC, t.id DESC
+";
+
+$stmt = $pdo->prepare($sql);
+$stmt->execute($params);
+$list = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("SELECT id, account_name FROM accounts WHERE user_id = ? AND is_active = 1 ORDER BY id ASC");
+$stmt->execute([$uid]);
+$accounts = $stmt->fetchAll();
+
+$stmt = $pdo->prepare("SELECT id, category_type, name FROM categories WHERE user_id = ? AND is_active = 1 ORDER BY category_type, sort_order, id");
+$stmt->execute([$uid]);
+$categories = $stmt->fetchAll();
+
+/* 요약 */
+$sumIncome = 0;
+$sumExpense = 0;
+$sumTransfer = 0;
+$sumCardPay = 0;
+
+foreach ($list as $row) {
+    $amt = (float)$row['amount'];
+
+    if ($row['transaction_type'] === 'income') $sumIncome += $amt;
+    elseif ($row['transaction_type'] === 'expense') $sumExpense += $amt;
+    elseif ($row['transaction_type'] === 'transfer') $sumTransfer += $amt;
+    elseif ($row['transaction_type'] === 'card_payment') $sumCardPay += $amt;
+}
+
+function tx_label(string $type): string
+{
+    return match ($type) {
+        'income' => '수입',
+        'expense' => '지출',
+        'transfer' => '이체',
+        'card_payment' => '카드납부',
+        default => $type
+    };
+}
+
+require __DIR__ . '/../app/views/header.php';
+?>
+
+<div class="page-head">
+    <h2>거래내역</h2>
+    <a href="/transaction_create.php" class="btn btn-primary">거래등록</a>
+</div>
+
+<div class="card finance-card mb-4">
+    <div class="card-body">
+        <form method="get" class="row g-3">
+            <div class="col-md-2">
+                <label class="form-label">월</label>
+                <input type="month" name="ym" class="form-control" value="<?= h($ym) ?>">
+            </div>
+
+            <div class="col-md-3">
+                <label class="form-label">검색어</label>
+                <input type="text" name="q" class="form-control" value="<?= h($q) ?>" placeholder="사용처, 메모, 카테고리">
+            </div>
+
+            <div class="col-md-2">
+                <label class="form-label">유형</label>
+                <select name="type" class="form-select">
+                    <option value="">전체</option>
+                    <option value="income" <?= $type === 'income' ? 'selected' : '' ?>>수입</option>
+                    <option value="expense" <?= $type === 'expense' ? 'selected' : '' ?>>지출</option>
+                    <option value="transfer" <?= $type === 'transfer' ? 'selected' : '' ?>>이체</option>
+                    <option value="card_payment" <?= $type === 'card_payment' ? 'selected' : '' ?>>카드납부</option>
+                </select>
+            </div>
+
+            <div class="col-md-2">
+                <label class="form-label">계좌</label>
+                <select name="account_id" class="form-select">
+                    <option value="0">전체</option>
+                    <?php foreach ($accounts as $account): ?>
+                        <option value="<?= $account['id'] ?>" <?= $accountId === (int)$account['id'] ? 'selected' : '' ?>>
+                            <?= h($account['account_name']) ?>
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-md-3">
+                <label class="form-label">카테고리</label>
+                <select name="category_id" class="form-select">
+                    <option value="0">전체</option>
+                    <?php foreach ($categories as $category): ?>
+                        <option value="<?= $category['id'] ?>" <?= $categoryId === (int)$category['id'] ? 'selected' : '' ?>>
+                            [<?= h($category['category_type']) ?>] <?= h($category['name']) ?>
+                        </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="col-12 d-flex gap-2">
+                <button class="btn btn-primary">조회</button>
+                <a href="/transactions.php" class="btn btn-outline-secondary">초기화</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<div class="row g-3 mb-4">
+    <div class="col-md-3">
+        <div class="card finance-card">
+            <div class="card-body">
+                <div class="stat-label">수입</div>
+                <div class="stat-value text-primary"><?= won($sumIncome) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-md-3">
+        <div class="card finance-card">
+            <div class="card-body">
+                <div class="stat-label">지출</div>
+                <div class="stat-value text-danger"><?= won($sumExpense) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-md-3">
+        <div class="card finance-card">
+            <div class="card-body">
+                <div class="stat-label">이체</div>
+                <div class="stat-value"><?= won($sumTransfer) ?></div>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-md-3">
+        <div class="card finance-card">
+            <div class="card-body">
+                <div class="stat-label">카드납부</div>
+                <div class="stat-value"><?= won($sumCardPay) ?></div>
+            </div>
+        </div>
+    </div>
+</div>
+
+<div class="card finance-card">
+    <div class="card-body mobile-scroll">
+        <table class="table table-hover align-middle mb-0 transaction-list-table">
+            <thead>
+            <tr>
+                <th>날짜</th>
+                <th>유형</th>
+                <th>계좌</th>
+                <th>관련</th>
+                <th>카테고리</th>
+                <th>사용처</th>
+                <th class="text-end">금액</th>
+                <th>부가정보</th>
+                <th>메모</th>
+                <th>관리</th>
+            </tr>
+            </thead>
+
+            <tbody>
+            <?php foreach ($list as $row): ?>
+                <?php
+                $class = 'amount-transfer';
+                if ($row['transaction_type'] === 'income') $class = 'amount-income';
+                if ($row['transaction_type'] === 'expense') $class = 'amount-expense';
+                if ($row['transaction_type'] === 'card_payment') $class = 'amount-card';
+
+                $extra = [];
+
+                if (!empty($row['billing_year_month'])) {
+                    $extra[] = '청구월 ' . $row['billing_year_month'];
+                }
+
+                if (!empty($row['is_installment']) && !empty($row['installment_months'])) {
+                    $extra[] = $row['installment_months'] . '개월 할부';
+                }
+
+                if ($row['account_type'] === 'card' && $row['card_kind'] === 'check') {
+                    $extra[] = '체크카드';
+                }
+
+                if ($row['account_type'] === 'card' && $row['card_kind'] === 'credit') {
+                    $extra[] = '신용카드';
+                }
+                ?>
+                <tr>
+                    <td data-label="날짜"><?= h($row['transaction_date']) ?></td>
+                    <td data-label="유형"><?= h(tx_label($row['transaction_type'])) ?></td>
+                    <td data-label="계좌"><?= h($row['account_name']) ?></td>
+                    <td data-label="관련"><?= h($row['related_account_name'] ?? '-') ?></td>
+                    <td data-label="카테고리"><?= h($row['category_name']) ?></td>
+                    <td data-label="사용처"><?= h($row['merchant_name'] ?: '-') ?></td>
+                    <td data-label="금액" class="text-end <?= $class ?>"><?= won($row['amount']) ?></td>
+                    <td data-label="부가정보"><?= h($extra ? implode(' / ', $extra) : '-') ?></td>
+                    <td data-label="메모"><?= h($row['description'] ?: '-') ?></td>
+                    <td data-label="관리" class="text-nowrap">
+                        <a href="/transaction_create.php?copy_id=<?= $row['id'] ?>"
+                           class="btn btn-sm btn-outline-secondary">복사</a>
+                        <a href="/transaction_edit.php?id=<?= $row['id'] ?>" class="btn btn-sm btn-outline-primary">수정</a>
+                        <form method="post" action="/transaction_delete.php" class="d-inline">
+                            <input type="hidden" name="id" value="<?= (int)$row['id'] ?>">
+                            <button class="btn btn-sm btn-outline-danger"
+                                    onclick="return confirm('삭제하시겠습니까?');">삭제</button>
+                        </form>
+                    </td>
+                </tr>
+            <?php endforeach; ?>
+
+            <?php if (!$list): ?>
+                <tr>
+                    <td colspan="10" class="text-center text-secondary py-5">조회 결과가 없습니다.</td>
+                </tr>
+            <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<?php require __DIR__ . '/../app/views/footer.php'; ?>