feat(대무자): 결재 시스템 어댑터 통합 — USER_SUBSTITUTES read + IN(effective_user_ids)

- approval.xml selectActiveProxyForLine: APPROVAL_PROXY_SETTINGS → USER_SUBSTITUTES 참조
  (BOOLEAN IS_ACTIVE, START_DATE NULL 허용)
- approval.xml 3곳 (selectRequests/countRequests/selectMyPendingLines):
  APPROVER_ID = #{user_id} → APPROVER_ID IN (effective_user_ids) foreach
- ApprovalService.ensureEffectiveUserIds helper — mybatis 빈 IN() 방지
- ApprovalController: getRequests/getMyPendingLines 에 @RequestAttribute(effective_user_ids) 추가
- ApprovalService.processApproval 마지막에 AuditLogService.insertAuditLog 호출 추가
  (user_id=A, processor_id=B 분리 기록)

backend-spring/src/main/java/com/erp/controller/ApprovalController.java

@@ -190,9 +190,11 @@ public class ApprovalController {
     public ResponseEntity<ApiResponse<Map<String, Object>>> getRequests(
             @RequestParam Map<String, Object> params,
             @RequestAttribute("company_code") String companyCode,
-            @RequestAttribute("user_id") String userId) {
+            @RequestAttribute("user_id") String userId,
+            @RequestAttribute(name = "effective_user_ids", required = false) List<String> effectiveUserIds) {
         params.put("company_code", companyCode);
         params.put("user_id",      userId);
+        params.put("effective_user_ids", effectiveUserIds);
         return ResponseEntity.ok(ApiResponse.success(approvalService.getRequests(params)));
     }
 
@@ -277,10 +279,12 @@ public class ApprovalController {
     @GetMapping("/my-pending")
     public ResponseEntity<ApiResponse<List<Map<String, Object>>>> getMyPendingLines(
             @RequestAttribute("company_code") String companyCode,
-            @RequestAttribute("user_id") String userId) {
+            @RequestAttribute("user_id") String userId,
+            @RequestAttribute(name = "effective_user_ids", required = false) List<String> effectiveUserIds) {
         Map<String, Object> params = new HashMap<>();
         params.put("company_code", companyCode);
         params.put("user_id",      userId);
+        params.put("effective_user_ids", effectiveUserIds);
         return ResponseEntity.ok(ApiResponse.success(approvalService.getMyPendingLines(params)));
     }
 

backend-spring/src/main/java/com/erp/service/ApprovalService.java

@@ -17,6 +17,26 @@ public class ApprovalService extends BaseService {
     @Autowired
     private ObjectMapper objectMapper;
 
+    @Autowired
+    private AuditLogService auditLogService;
+
+    /**
+     * IN (:effective_user_ids) 쿼리용 fallback.
+     * SubstituteContextFilter 가 attribute 를 못 채운 경로(통합 테스트/배치 등) 에서도
+     * 빈 IN () SQL 에러를 막기 위해 항상 최소 [user_id] 가 들어가도록 한다.
+     */
+    @SuppressWarnings("unchecked")
+    private void ensureEffectiveUserIds(Map<String, Object> params) {
+        Object v = params.get("effective_user_ids");
+        boolean empty = v == null || (v instanceof Collection<?> && ((Collection<?>) v).isEmpty());
+        if (empty) {
+            Object userId = params.get("user_id");
+            if (userId != null) {
+                params.put("effective_user_ids", List.of(userId));
+            }
+        }
+    }
+
     // ═══════════════════════════════════════════════════════════════
     // approval_definitions
     // ═══════════════════════════════════════════════════════════════
@@ -149,6 +169,7 @@ public class ApprovalService extends BaseService {
     // ═══════════════════════════════════════════════════════════════
 
     public Map<String, Object> getRequests(Map<String, Object> params) {
+        ensureEffectiveUserIds(params);
         int page   = toInt(params.getOrDefault("page",  "1"));
         int limit  = toInt(params.getOrDefault("limit", "20"));
         params.put("page_limit",  limit);
@@ -359,6 +380,7 @@ public class ApprovalService extends BaseService {
     // ═══════════════════════════════════════════════════════════════
 
     public List<Map<String, Object>> getMyPendingLines(Map<String, Object> params) {
+        ensureEffectiveUserIds(params);
         return sqlSession.selectList("approval.selectMyPendingLines", params);
     }
 
@@ -456,6 +478,24 @@ public class ApprovalService extends BaseService {
                 activateNextStep(requestId, stepOrder, totalSteps, lineCC, userId, comment);
             }
         }
+
+        // 결재 처리 audit log — 대무 시 user_id(A)와 processor_id(B) 분리 기록.
+        // 실패는 본 처리를 막지 않음 (가용성 우선).
+        try {
+            Map<String, Object> auditP = new HashMap<>();
+            auditP.put("company_code", lineCC);
+            auditP.put("user_id",      approverId);              // 위임자 A
+            auditP.put("user_name",    line.get("approver_name"));
+            auditP.put("processor_id", userId);                  // 실제 처리자 B
+            // processor_name 은 AuditLogService 가 USER_INFO 에서 lookup (T14)
+            auditP.put("action",        "approval." + action);
+            auditP.put("resource_type", "approval_line");
+            auditP.put("resource_id",   String.valueOf(lineId));
+            auditP.put("summary",       "결재 " + action + (proxyFor != null ? " (대무)" : ""));
+            auditLogService.insertAuditLog(auditP);
+        } catch (Exception e) {
+            log.warn("결재 audit log 기록 실패 (line={}): {}", lineId, e.getMessage());
+        }
     }
 
     // ═══════════════════════════════════════════════════════════════

backend-spring/src/main/resources/mapper/approval.xml

@@ -214,7 +214,10 @@
       AND EXISTS (
         SELECT 1 FROM APPROVAL_LINES L
         WHERE L.REQUEST_ID = R.REQUEST_ID
-          AND L.APPROVER_ID = #{user_id}
+          AND L.APPROVER_ID IN
+          <foreach collection="effective_user_ids" item="uid" open="(" separator="," close=")">
+            #{uid}
+          </foreach>
           AND L.STATUS = 'pending'
           AND L.COMPANY_CODE = R.COMPANY_CODE
       )
@@ -248,7 +251,10 @@
       AND EXISTS (
         SELECT 1 FROM APPROVAL_LINES L
         WHERE L.REQUEST_ID = R.REQUEST_ID
-          AND L.APPROVER_ID = #{user_id}
+          AND L.APPROVER_ID IN
+          <foreach collection="effective_user_ids" item="uid" open="(" separator="," close=")">
+            #{uid}
+          </foreach>
           AND L.STATUS = 'pending'
           AND L.COMPANY_CODE = R.COMPANY_CODE
       )
@@ -463,7 +469,10 @@
     FROM APPROVAL_LINES L
     JOIN APPROVAL_REQUESTS R
       ON L.REQUEST_ID = R.REQUEST_ID AND L.COMPANY_CODE = R.COMPANY_CODE
-    WHERE L.APPROVER_ID = #{user_id}
+    WHERE L.APPROVER_ID IN
+      <foreach collection="effective_user_ids" item="uid" open="(" separator="," close=")">
+        #{uid}
+      </foreach>
       AND L.STATUS = 'pending'
       AND (L.COMPANY_CODE = #{company_code} OR L.COMPANY_CODE = '*')
     ORDER BY R.CREATED_DATE ASC
@@ -536,12 +545,14 @@
     AND (COMPANY_CODE = #{company_code} OR COMPANY_CODE = '*')
   </delete>
 
+  <!-- 어댑터: USER_SUBSTITUTES 참조 (T7, 086 마이그레이션 이후). -->
   <select id="selectActiveProxyForLine" parameterType="map" resultType="map">
-    SELECT * FROM APPROVAL_PROXY_SETTINGS
+    SELECT *
+    FROM USER_SUBSTITUTES
     WHERE ORIGINAL_USER_ID = #{original_user_id}
       AND PROXY_USER_ID = #{proxy_user_id}
-      AND IS_ACTIVE = 'Y'
-      AND START_DATE &lt;= CURRENT_DATE
+      AND IS_ACTIVE = TRUE
+      AND (START_DATE IS NULL OR START_DATE &lt;= CURRENT_DATE)
       AND END_DATE &gt;= CURRENT_DATE
       AND (COMPANY_CODE = #{company_code} OR COMPANY_CODE = '*')
     LIMIT 1