fix(branch-fee): 본사(HQ) 제외 + 계산서 발행 명의(supplier_branch) 기준

사용자 요구 — 지사 수수료 페이지는 본사 거래처를 보여줄 필요 없음.
계산서가 김포 등 지사 명의로 발행된 발주만 표시.

- 그룹핑 기준: COALESCE(supplier_branch, user.statement_branch, 'HQ')
  · 발주 시점의 supplier_branch snapshot 우선 (= 계산서 발행 명의)
  · 옛 발주(snapshot 없음) 는 거래처 statement_branch 폴백
- WHERE branch != 'HQ' 로 본사 제외
- UI: 본사 분기 제거 (모든 행이 지사)

src/app/(main)/m/admin/branch-fee/page.tsx

@@ -45,7 +45,7 @@ export default function BranchFeePage() {
             지사 관리 — 본사 수수료
           </h1>
           <p className="text-xs text-slate-500 mt-0.5">
-            지사별 매출/마진 + 본사 수수료(순수 마진의 20%) 산정. 거래처의 <b>기준 거래명세서</b> 값으로 그룹핑.
+            계산서가 <b>김포 등 지사 명의</b>로 발행된 매출만 표시. 본사(HQ) 발주는 제외. 지사 마진의 20% 가 본사 수수료.
           </p>
         </div>
         <div className="flex items-center gap-2">
@@ -105,32 +105,25 @@ export default function BranchFeePage() {
           <tbody className="tabular-nums">
             {rows.length === 0 ? (
               <tr><td colSpan={7} className="text-center py-12 text-slate-400">{loading ? "조회 중..." : "데이터가 없습니다."}</td></tr>
-            ) : rows.map((r) => {
-              const isHQ = r.BRANCH === "HQ";
-              return (
-                <tr key={r.BRANCH} className="border-t border-slate-100">
-                  <td className="px-4 py-3">
-                    <div className="inline-flex items-center gap-1.5">
-                      {isHQ
-                        ? <Building2 size={14} className="text-emerald-700" />
-                        : <MapPin size={14} className="text-sky-700" />}
-                      <span className="font-semibold">{r.BRANCH_NAME}</span>
-                      <span className="text-xs text-slate-400">({r.BRANCH})</span>
-                    </div>
-                  </td>
-                  <td className="px-4 py-3 text-right">{fmt(r.ORDER_CNT)}</td>
-                  <td className="px-4 py-3 text-right">{fmt(r.REVENUE)}</td>
-                  <td className="px-4 py-3 text-right text-slate-500">{fmt(r.COST)}</td>
-                  <td className="px-4 py-3 text-right font-semibold text-emerald-700">{fmt(r.MARGIN)}</td>
-                  <td className="px-4 py-3 text-right bg-amber-50/60 font-bold text-amber-700">
-                    {isHQ
-                      ? <span className="text-slate-300">—</span>
-                      : <>₩{fmt(r.HQ_FEE_AMOUNT)}</>}
-                  </td>
-                  <td className="px-4 py-3 text-right font-bold">{fmt(r.NET_TO_BRANCH)}</td>
-                </tr>
-              );
-            })}
+            ) : rows.map((r) => (
+              <tr key={r.BRANCH} className="border-t border-slate-100">
+                <td className="px-4 py-3">
+                  <div className="inline-flex items-center gap-1.5">
+                    <MapPin size={14} className="text-sky-700" />
+                    <span className="font-semibold">{r.BRANCH_NAME}</span>
+                    <span className="text-xs text-slate-400">({r.BRANCH})</span>
+                  </div>
+                </td>
+                <td className="px-4 py-3 text-right">{fmt(r.ORDER_CNT)}</td>
+                <td className="px-4 py-3 text-right">{fmt(r.REVENUE)}</td>
+                <td className="px-4 py-3 text-right text-slate-500">{fmt(r.COST)}</td>
+                <td className="px-4 py-3 text-right font-semibold text-emerald-700">{fmt(r.MARGIN)}</td>
+                <td className="px-4 py-3 text-right bg-amber-50/60 font-bold text-amber-700">
+                  ₩{fmt(r.HQ_FEE_AMOUNT)}
+                </td>
+                <td className="px-4 py-3 text-right font-bold">{fmt(r.NET_TO_BRANCH)}</td>
+              </tr>
+            ))}
           </tbody>
         </table>
       </div>
@@ -138,7 +131,7 @@ export default function BranchFeePage() {
       <div className="text-[11px] text-slate-500 flex items-start gap-1.5">
         <TrendingUp size={12} className="mt-0.5 text-slate-400" />
         <div>
-          본사 수수료 = 지사(HQ 외)의 순수 마진 × 20%. 본사(HQ) 거래처 매출은 수수료 0.
+          계산서 발행 명의가 <b>본사(HQ) 외</b> 인 발주만 표시. 본사 수수료 = 지사 순수 마진 × 20%.
           매출/마진은 출고완료(APPROVED) 이상 (계산서발행/입금완료 포함) 만 집계.
         </div>
       </div>

src/app/api/m/admin/branch-fee/route.ts

@@ -14,23 +14,34 @@ export async function POST(req: NextRequest) {
   const y = Number(body.year) || new Date().getFullYear();
   const m = Number(body.month) || new Date().getMonth() + 1;
 
+  // 계산서가 김포 등 지사 명의로 발행된 발주만 (supplier_branch snapshot 우선,
+  // 없으면 거래처의 user_info.statement_branch 폴백). 본사(HQ) 는 제외.
   const rows = await queryRows<{ BRANCH: string; REVENUE: string; COST: string; MARGIN: string; CNT: string }>(
-    `SELECT
-       COALESCE(U.statement_branch, 'HQ')                            AS "BRANCH",
-       COALESCE(SUM(OI.supply_amount), 0)                            AS "REVENUE",
-       COALESCE(SUM(OI.qty * COALESCE(I.cost_price, 0)), 0)          AS "COST",
-       COALESCE(SUM(OI.supply_amount) - SUM(OI.qty * COALESCE(I.cost_price, 0)), 0) AS "MARGIN",
-       COUNT(DISTINCT O.objid)                                       AS "CNT"
-     FROM momo_orders O
-     JOIN momo_order_items OI ON O.objid = OI.order_objid
-     LEFT JOIN momo_items I ON OI.item_objid = I.objid
-     LEFT JOIN user_info U ON U.user_id = O.customer_objid
-     WHERE EXTRACT(YEAR FROM O.order_date) = $1
-       AND EXTRACT(MONTH FROM O.order_date) = $2
-       AND O.status IN ('APPROVED','PAID','INVOICED')
-       AND COALESCE(O.is_del,'N') != 'Y'
-       AND COALESCE(OI.kind, 'ITEM') = 'ITEM'
-     GROUP BY COALESCE(U.statement_branch, 'HQ')
+    `WITH base AS (
+       SELECT
+         COALESCE(O.supplier_branch, U.statement_branch, 'HQ') AS branch,
+         OI.supply_amount,
+         OI.qty * COALESCE(I.cost_price, 0) AS line_cost,
+         O.objid AS order_objid
+       FROM momo_orders O
+       JOIN momo_order_items OI ON O.objid = OI.order_objid
+       LEFT JOIN momo_items I ON OI.item_objid = I.objid
+       LEFT JOIN user_info U ON U.user_id = O.customer_objid
+       WHERE EXTRACT(YEAR FROM O.order_date) = $1
+         AND EXTRACT(MONTH FROM O.order_date) = $2
+         AND O.status IN ('APPROVED','PAID','INVOICED')
+         AND COALESCE(O.is_del,'N') != 'Y'
+         AND COALESCE(OI.kind, 'ITEM') = 'ITEM'
+     )
+     SELECT
+       branch                                       AS "BRANCH",
+       COALESCE(SUM(supply_amount), 0)              AS "REVENUE",
+       COALESCE(SUM(line_cost), 0)                  AS "COST",
+       COALESCE(SUM(supply_amount) - SUM(line_cost), 0) AS "MARGIN",
+       COUNT(DISTINCT order_objid)                  AS "CNT"
+     FROM base
+     WHERE branch != 'HQ'
+     GROUP BY branch
      ORDER BY "BRANCH"`,
     [y, m]
   );
@@ -45,20 +56,20 @@ export async function POST(req: NextRequest) {
     return m;
   })();
 
+  // 본사(HQ) 는 SQL 에서 이미 제외 — 모든 row 가 지사
   const result = rows.map((r) => {
     const margin = Number(r.MARGIN);
-    const isHQ = r.BRANCH === "HQ";
-    const hqFee = isHQ ? 0 : Math.round(margin * HQ_FEE_RATE);
+    const hqFee = Math.round(margin * HQ_FEE_RATE);
     return {
       BRANCH:        r.BRANCH,
-      BRANCH_NAME:   branchNames[r.BRANCH] ?? (r.BRANCH === "HQ" ? "본사" : r.BRANCH),
+      BRANCH_NAME:   branchNames[r.BRANCH] ?? r.BRANCH,
       REVENUE:       Number(r.REVENUE),
       COST:          Number(r.COST),
       MARGIN:        margin,
       ORDER_CNT:     Number(r.CNT),
-      HQ_FEE_RATE:   isHQ ? 0 : HQ_FEE_RATE,
+      HQ_FEE_RATE:   HQ_FEE_RATE,
       HQ_FEE_AMOUNT: hqFee,
-      NET_TO_BRANCH: margin - hqFee,  // 지사가 가져가는 금액 (수수료 제외)
+      NET_TO_BRANCH: margin - hqFee,
     };
   });