Initial Hanwha Nexacro demo scaffold

2026-04-12 11:39:43 +09:00 · 2026-04-12 11:39:43 +09:00 · d38d14ed8e
commit d38d14ed8e
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--- a/.gitignore
+++ b/.gitignore
@ -0,0 +1,5 @@
+tools/nexacro-gen/node_modules/
+server/api/.gradle/
+server/api/build/
+.DS_Store
+
--- a/README.md
+++ b/README.md
@ -0,0 +1,63 @@
+# Hanwha Nexacro Demo
+
+업로드/검증 중심의 연결 재무 데모 프로젝트다. 로컬에서는 `Docker Compose`로 API, batch, PostgreSQL, MinIO, Nginx preview를 실행하고, UI 원본은 `spec/nexacro/*.yaml`로 관리한다.
+
+## 구조
+
+- `spec/nexacro`: AI가 직접 수정하는 Nexacro 화면 명세
+- `tools/nexacro-gen`: 명세를 Nexacro source와 preview UI로 변환하는 생성기
+- `client/nexacro-src`: 생성된 Nexacro 프로젝트 소스
+- `client/nexacro-deploy`: preview UI 및 향후 Studio 배포 산출물 위치
+- `server/api`: Spring Boot API, batch, report 생성
+- `sample-data`: 데모용 업로드 파일
+- `docs`: 운영/치환/Windows build 문서
+- `ops`: Nginx 설정
+
+## 빠른 시작
+
+1. Nexacro source와 preview를 재생성한다.
+
+```bash
+cd tools/nexacro-gen
+npm install
+npm run generate
+```
+
+2. 데모용 Excel 파일을 생성한다.
+
+```bash
+python3 scripts/generate_sample_uploads.py
+```
+
+3. 전체 스택을 실행한다.
+
+```bash
+docker compose up --build
+```
+
+4. 브라우저에서 연다.
+
+- Preview UI: `http://localhost:8080`
+- MinIO console: `http://localhost:19001`
+
+## 기본 계정
+
+- `admin / demo1234`
+- `operator / demo1234`
+- `viewer / demo1234`
+
+## 데모 시나리오
+
+1. 로그인
+2. 기준정보 확인
+3. `sample-data/trial-balance-invalid.xlsx` 업로드 후 오류내역 확인
+4. `sample-data/trial-balance-valid.xlsx` 업로드
+5. `sample-data/forecast-valid.xlsx` 업로드
+6. 집계 실행
+7. 배치 완료 후 리포트 다운로드와 로그 확인
+
+## Nexacro 운영 원칙
+
+- 기준 소스는 `spec/nexacro/*.yaml`이다.
+- `client/nexacro-src`는 생성 결과물로 취급한다.
+- Windows의 Nexacro Studio는 생성된 소스를 열어 검수하고 웹 배포 산출물을 생성하는 용도로 사용한다.
--- a/client/nexacro-deploy/assets/app.js
+++ b/client/nexacro-deploy/assets/app.js
@ -0,0 +1,555 @@
+window.HANWHA_FORMS = [
+  {
+    "formId": "frmConsolidation",
+    "title": "집계 실행",
+    "route": "consolidation",
+    "authority": "OPERATOR",
+    "messages": [
+      {
+        "code": "RUN_HINT",
+        "level": "INFO",
+        "text": "업로드가 ACCEPTED 상태인 파일만 집계 대상에 포함됩니다."
+      }
+    ]
+  },
+  {
+    "formId": "frmLogin",
+    "title": "로그인",
+    "route": "login",
+    "authority": "PUBLIC",
+    "messages": [
+      {
+        "code": "LOGIN_HINT",
+        "level": "INFO",
+        "text": "기본 계정 admin/operator/viewer, 비밀번호 demo1234"
+      }
+    ]
+  },
+  {
+    "formId": "frmMasterData",
+    "title": "기준정보 관리",
+    "route": "master",
+    "authority": "VIEWER",
+    "messages": [
+      {
+        "code": "MASTER_LOAD",
+        "level": "INFO",
+        "text": "기준정보, 계정, 환율, 지분율을 확인합니다."
+      }
+    ]
+  },
+  {
+    "formId": "frmReportsOps",
+    "title": "리포트/운영",
+    "route": "reports",
+    "authority": "VIEWER",
+    "messages": [
+      {
+        "code": "REPORT_HINT",
+        "level": "INFO",
+        "text": "batch가 생성한 Excel/PDF를 내려받고 최근 로그를 확인합니다."
+      }
+    ]
+  },
+  {
+    "formId": "frmUploadValidation",
+    "title": "업로드/검증",
+    "route": "uploads",
+    "authority": "OPERATOR",
+    "messages": [
+      {
+        "code": "UPLOAD_HINT",
+        "level": "INFO",
+        "text": "invalid 샘플로 오류 시나리오를 확인한 뒤 valid 샘플을 재업로드합니다."
+      }
+    ]
+  }
+];
+
+const state = {
+  currentRoute: "login",
+  session: null,
+  master: null,
+  uploads: null,
+  runs: null,
+  reports: null,
+  selectedBatchId: null
+};
+
+const formMap = new Map(window.HANWHA_FORMS.map((form) => [form.route, form]));
+
+async function api(path, options = {}) {
+  const response = await fetch(path, {
+    credentials: "same-origin",
+    headers: {
+      ...(options.body instanceof FormData ? {} : { "Content-Type": "application/json" }),
+      ...(options.headers || {})
+    },
+    ...options
+  });
+
+  if (!response.ok) {
+    const payload = await response.json().catch(() => ({ message: response.statusText }));
+    throw new Error(payload.message || "요청 처리에 실패했습니다.");
+  }
+
+  const contentType = response.headers.get("content-type") || "";
+  if (contentType.includes("application/json")) {
+    return response.json();
+  }
+  return response.blob();
+}
+
+function formatValue(value) {
+  if (value === null || value === undefined || value === "") {
+    return "-";
+  }
+  return value;
+}
+
+function table(columns, rows, options = {}) {
+  const body = rows.length
+    ? rows
+        .map(
+          (row) => `<tr>${columns
+            .map((column) => {
+              const value = options.render ? options.render(column, row[column.id], row) : row[column.id];
+              return `<td>${formatValue(value)}</td>`;
+            })
+            .join("")}</tr>`
+        )
+        .join("")
+    : `<tr><td colspan="${columns.length}">데이터가 없습니다.</td></tr>`;
+
+  return `<div class="table-wrap"><table><thead><tr>${columns
+    .map((column) => `<th>${column.text}</th>`)
+    .join("")}</tr></thead><tbody>${body}</tbody></table></div>`;
+}
+
+function pill(value) {
+  return `<span class="pill ${value}">${value}</span>`;
+}
+
+function renderNav() {
+  return window.HANWHA_FORMS.map((form) => {
+    const active = state.currentRoute === form.route ? "active" : "";
+    const locked = form.authority !== "PUBLIC" && !state.session;
+    return `<button class="nav-item ${active}" data-route="${form.route}" ${locked ? "disabled" : ""}><strong>${form.title}</strong><div class="muted">${form.authority}</div></button>`;
+  }).join("");
+}
+
+function heroContent() {
+  const form = formMap.get(state.currentRoute);
+  const note = form?.messages?.[0]?.text || "Spec driven preview";
+  return `<div class="hero-card"><h2>${form.title}</h2><p>${note}</p></div>`;
+}
+
+function renderLogin() {
+  return `
+    ${heroContent()}
+    <div class="panel login-box">
+      <h3>세션 로그인</h3>
+      <div class="notice">기본 계정: admin/operator/viewer / demo1234</div>
+      <div class="row"><label>사용자 ID</label><input id="login-username" value="admin" /></div>
+      <div class="row"><label>비밀번호</label><input id="login-password" type="password" value="demo1234" /></div>
+      <div class="row actions">
+        <button data-action="login">로그인</button>
+      </div>
+    </div>
+  `;
+}
+
+function renderMaster() {
+  const datasets = state.master?.datasets || {};
+  const entities = datasets.entities || [];
+  const accounts = datasets.accounts || [];
+  const fxRates = datasets.fxRates || [];
+  const ownerships = datasets.ownerships || [];
+
+  return `
+    ${heroContent()}
+    <div class="grid-4">
+      <div class="status-card"><div class="label">법인 수</div><div class="value">${entities.length}</div></div>
+      <div class="status-card"><div class="label">계정 수</div><div class="value">${accounts.length}</div></div>
+      <div class="status-card"><div class="label">환율 수</div><div class="value">${fxRates.length}</div></div>
+      <div class="status-card"><div class="label">지분율 수</div><div class="value">${ownerships.length}</div></div>
+    </div>
+    <div class="grid-2" style="margin-top: 18px;">
+      <div class="panel">
+        <h3>법인정보</h3>
+        ${table([{ id: "entityCode", text: "법인코드" }, { id: "entityName", text: "법인명" }, { id: "baseCurrency", text: "통화" }], entities)}
+      </div>
+      <div class="panel">
+        <h3>계정코드</h3>
+        ${table([{ id: "accountCode", text: "계정" }, { id: "accountName", text: "계정명" }, { id: "accountCategory", text: "분류" }, { id: "internalTradeYn", text: "내부거래" }], accounts)}
+      </div>
+      <div class="panel">
+        <h3>환율</h3>
+        ${table([{ id: "fiscalPeriod", text: "회계기간" }, { id: "currencyCode", text: "통화" }, { id: "rateToKrw", text: "환산율" }], fxRates)}
+      </div>
+      <div class="panel">
+        <h3>지분율</h3>
+        ${table([{ id: "parentEntityCode", text: "모법인" }, { id: "childEntityCode", text: "자법인" }, { id: "ownershipRatio", text: "지분율" }], ownerships)}
+      </div>
+    </div>
+  `;
+}
+
+function renderUploads() {
+  const datasets = state.uploads?.datasets || {};
+  const batches = datasets.uploadBatches || [];
+  const issues = datasets.validationIssues || [];
+
+  return `
+    ${heroContent()}
+    <div class="panel">
+      <h3>업로드</h3>
+      <div class="row"><label>템플릿</label>
+        <select id="upload-template">
+          <option value="trial-balance">trial-balance</option>
+          <option value="forecast">forecast</option>
+        </select>
+      </div>
+      <div class="row"><label>회계기간</label><input id="upload-period" value="2026-03" /></div>
+      <div class="row"><label>파일 선택</label><input id="upload-file" type="file" /></div>
+      <div class="row actions">
+        <button data-action="upload">파일 업로드</button>
+        <button class="secondary" data-action="reload-uploads">내역 새로고침</button>
+        <a class="ghost" href="/sample-data/trial-balance-invalid.xlsx" download>오류 샘플</a>
+        <a class="ghost" href="/sample-data/trial-balance-valid.xlsx" download>정상 TB</a>
+        <a class="ghost" href="/sample-data/forecast-valid.xlsx" download>정상 Forecast</a>
+      </div>
+    </div>
+    <div class="panel">
+      <h3>업로드 이력</h3>
+      ${table(
+        [
+          { id: "id", text: "배치ID" },
+          { id: "templateCode", text: "템플릿" },
+          { id: "fiscalPeriod", text: "회계기간" },
+          { id: "statusCode", text: "상태" },
+          { id: "originalFilename", text: "파일명" },
+          { id: "rowCount", text: "건수" },
+          { id: "errorCount", text: "오류" },
+          { id: "uploadedAt", text: "업로드시각" }
+        ],
+        batches,
+        {
+          render(column, value) {
+            if (column.id === "statusCode") {
+              return pill(value);
+            }
+            return value;
+          }
+        }
+      )}
+    </div>
+    <div class="panel">
+      <h3>오류내역</h3>
+      ${table(
+        [
+          { id: "batchId", text: "배치ID" },
+          { id: "rowNumber", text: "행" },
+          { id: "issueCode", text: "오류코드" },
+          { id: "issueMessage", text: "오류메시지" },
+          { id: "severityCode", text: "등급" }
+        ],
+        issues,
+        {
+          render(column, value) {
+            if (column.id === "severityCode") {
+              return pill(value);
+            }
+            return value;
+          }
+        }
+      )}
+    </div>
+  `;
+}
+
+function renderConsolidation() {
+  const runs = state.runs?.datasets?.runs || [];
+  return `
+    ${heroContent()}
+    <div class="panel">
+      <h3>집계 실행</h3>
+      <div class="row"><label>회계기간</label><input id="run-period" value="2026-03" /></div>
+      <div class="row actions">
+        <button data-action="request-run">집계 실행</button>
+        <button class="secondary" data-action="reload-runs">상태 새로고침</button>
+      </div>
+    </div>
+    <div class="panel">
+      <h3>집계 이력</h3>
+      ${table(
+        [
+          { id: "id", text: "실행ID" },
+          { id: "fiscalPeriod", text: "회계기간" },
+          { id: "statusCode", text: "상태" },
+          { id: "requestedBy", text: "요청자" },
+          { id: "requestedAt", text: "요청시각" },
+          { id: "finishedAt", text: "완료시각" },
+          { id: "summaryMessage", text: "요약" }
+        ],
+        runs,
+        {
+          render(column, value) {
+            if (column.id === "statusCode") {
+              return pill(value);
+            }
+            return value;
+          }
+        }
+      )}
+    </div>
+  `;
+}
+
+function renderReports() {
+  const datasets = state.reports?.datasets || {};
+  const artifacts = datasets.artifacts || [];
+  const logs = datasets.jobLogs || [];
+
+  return `
+    ${heroContent()}
+    <div class="grid-3">
+      <div class="status-card"><div class="label">산출물 수</div><div class="value">${artifacts.length}</div></div>
+      <div class="status-card"><div class="label">최근 로그 수</div><div class="value">${logs.length}</div></div>
+      <div class="status-card"><div class="label">세션 사용자</div><div class="value">${state.session?.fullName || "-"}</div></div>
+    </div>
+    <div class="panel" style="margin-top: 18px;">
+      <h3>리포트 산출물</h3>
+      ${table(
+        [
+          { id: "id", text: "산출물ID" },
+          { id: "runId", text: "실행ID" },
+          { id: "artifactType", text: "형식" },
+          { id: "downloadName", text: "파일명" },
+          { id: "createdAt", text: "생성시각" }
+        ],
+        artifacts,
+        {
+          render(column, value, row) {
+            if (column.id === "downloadName") {
+              return `<a href="/api/reports/${row.id}/download">${value}</a>`;
+            }
+            return value;
+          }
+        }
+      )}
+    </div>
+    <div class="panel">
+      <h3>최근 배치 로그</h3>
+      ${table(
+        [
+          { id: "id", text: "로그ID" },
+          { id: "jobType", text: "작업유형" },
+          { id: "referenceId", text: "참조ID" },
+          { id: "logLevel", text: "레벨" },
+          { id: "logMessage", text: "메시지" },
+          { id: "createdAt", text: "생성시각" }
+        ],
+        logs,
+        {
+          render(column, value) {
+            if (column.id === "logLevel") {
+              return pill(value);
+            }
+            return value;
+          }
+        }
+      )}
+    </div>
+  `;
+}
+
+function shellContent(content) {
+  return `
+    <div class="shell">
+      <aside class="sidebar">
+        <div class="brand">
+          <h1>Hanwha Nexacro Demo</h1>
+          <p>Spec driven preview generated from Nexacro DSL</p>
+        </div>
+        <div class="nav-list">${renderNav()}</div>
+        <div class="panel" style="margin-top: 18px;">
+          <h3 style="margin-top:0;">세션</h3>
+          <div class="muted">${state.session ? `${state.session.fullName} / ${state.session.roleCode}` : "로그인 필요"}</div>
+          <div class="row actions" style="margin-top: 12px;">
+            <button class="secondary" data-action="logout" ${state.session ? "" : "disabled"}>로그아웃</button>
+          </div>
+        </div>
+      </aside>
+      <main class="main">
+        <div class="topbar">
+          <div></div>
+          <div class="footer-links">
+            <a href="/sample-data/trial-balance-invalid.xlsx" download>오류 샘플</a>
+            <a href="/sample-data/trial-balance-valid.xlsx" download>정상 TB</a>
+            <a href="/sample-data/forecast-valid.xlsx" download>정상 Forecast</a>
+          </div>
+        </div>
+        ${content}
+      </main>
+    </div>
+  `;
+}
+
+function render() {
+  let content = "";
+  switch (state.currentRoute) {
+    case "login":
+      content = renderLogin();
+      break;
+    case "master":
+      content = renderMaster();
+      break;
+    case "uploads":
+      content = renderUploads();
+      break;
+    case "consolidation":
+      content = renderConsolidation();
+      break;
+    case "reports":
+      content = renderReports();
+      break;
+    default:
+      content = "<div class='panel'>정의되지 않은 화면입니다.</div>";
+  }
+
+  document.getElementById("app").innerHTML = shellContent(content);
+  bindEvents();
+}
+
+async function loadSession() {
+  try {
+    state.session = await api("/api/auth/me");
+  } catch (error) {
+    state.session = null;
+  }
+}
+
+async function loadMaster() {
+  if (!state.session) return;
+  state.master = await api("/api/tx/master/reference");
+}
+
+async function loadUploads() {
+  if (!state.session) return;
+  state.uploads = await api("/api/tx/uploads/overview");
+}
+
+async function loadRuns() {
+  if (!state.session) return;
+  state.runs = await api("/api/tx/consolidations/overview");
+}
+
+async function loadReports() {
+  if (!state.session) return;
+  state.reports = await api("/api/tx/reports/overview");
+}
+
+async function refreshAll() {
+  await loadSession();
+  if (state.session) {
+    await Promise.all([loadMaster(), loadUploads(), loadRuns(), loadReports()]);
+  } else {
+    state.master = null;
+    state.uploads = null;
+    state.runs = null;
+    state.reports = null;
+  }
+  render();
+}
+
+function bindEvents() {
+  document.querySelectorAll("[data-route]").forEach((element) => {
+    element.addEventListener("click", async () => {
+      state.currentRoute = element.dataset.route;
+      if (state.currentRoute === "master") await loadMaster();
+      if (state.currentRoute === "uploads") await loadUploads();
+      if (state.currentRoute === "consolidation") await loadRuns();
+      if (state.currentRoute === "reports") await loadReports();
+      render();
+    });
+  });
+
+  const loginButton = document.querySelector("[data-action='login']");
+  if (loginButton) {
+    loginButton.addEventListener("click", async () => {
+      const username = document.getElementById("login-username").value;
+      const password = document.getElementById("login-password").value;
+      await api("/api/auth/login", {
+        method: "POST",
+        body: JSON.stringify({ username, password })
+      });
+      state.currentRoute = "master";
+      await refreshAll();
+    });
+  }
+
+  const logoutButton = document.querySelector("[data-action='logout']");
+  if (logoutButton) {
+    logoutButton.addEventListener("click", async () => {
+      await api("/api/auth/logout", { method: "POST" });
+      state.currentRoute = "login";
+      await refreshAll();
+    });
+  }
+
+  const uploadButton = document.querySelector("[data-action='upload']");
+  if (uploadButton) {
+    uploadButton.addEventListener("click", async () => {
+      const templateCode = document.getElementById("upload-template").value;
+      const fiscalPeriod = document.getElementById("upload-period").value;
+      const file = document.getElementById("upload-file").files[0];
+      if (!file) {
+        alert("업로드할 파일을 선택하세요.");
+        return;
+      }
+      const formData = new FormData();
+      formData.append("templateCode", templateCode);
+      formData.append("fiscalPeriod", fiscalPeriod);
+      formData.append("file", file);
+      await api("/api/uploads", { method: "POST", body: formData });
+      await loadUploads();
+      render();
+    });
+  }
+
+  const reloadUploadsButton = document.querySelector("[data-action='reload-uploads']");
+  if (reloadUploadsButton) {
+    reloadUploadsButton.addEventListener("click", async () => {
+      await loadUploads();
+      render();
+    });
+  }
+
+  const runButton = document.querySelector("[data-action='request-run']");
+  if (runButton) {
+    runButton.addEventListener("click", async () => {
+      const fiscalPeriod = document.getElementById("run-period").value;
+      await api("/api/consolidations/runs", {
+        method: "POST",
+        body: JSON.stringify({ fiscalPeriod, reportCurrency: "KRW" })
+      });
+      await loadRuns();
+      render();
+    });
+  }
+
+  const reloadRunsButton = document.querySelector("[data-action='reload-runs']");
+  if (reloadRunsButton) {
+    reloadRunsButton.addEventListener("click", async () => {
+      await loadRuns();
+      await loadReports();
+      render();
+    });
+  }
+}
+
+refreshAll().catch((error) => {
+  console.error(error);
+  document.getElementById("app").innerHTML = `<div class="panel"><h3>초기화 실패</h3><p>${error.message}</p></div>`;
+});
--- a/client/nexacro-deploy/assets/forms.js
+++ b/client/nexacro-deploy/assets/forms.js
@ -0,0 +1,67 @@
+window.HANWHA_FORMS = [
+  {
+    "formId": "frmConsolidation",
+    "title": "집계 실행",
+    "route": "consolidation",
+    "authority": "OPERATOR",
+    "messages": [
+      {
+        "code": "RUN_HINT",
+        "level": "INFO",
+        "text": "업로드가 ACCEPTED 상태인 파일만 집계 대상에 포함됩니다."
+      }
+    ]
+  },
+  {
+    "formId": "frmLogin",
+    "title": "로그인",
+    "route": "login",
+    "authority": "PUBLIC",
+    "messages": [
+      {
+        "code": "LOGIN_HINT",
+        "level": "INFO",
+        "text": "기본 계정 admin/operator/viewer, 비밀번호 demo1234"
+      }
+    ]
+  },
+  {
+    "formId": "frmMasterData",
+    "title": "기준정보 관리",
+    "route": "master",
+    "authority": "VIEWER",
+    "messages": [
+      {
+        "code": "MASTER_LOAD",
+        "level": "INFO",
+        "text": "기준정보, 계정, 환율, 지분율을 확인합니다."
+      }
+    ]
+  },
+  {
+    "formId": "frmReportsOps",
+    "title": "리포트/운영",
+    "route": "reports",
+    "authority": "VIEWER",
+    "messages": [
+      {
+        "code": "REPORT_HINT",
+        "level": "INFO",
+        "text": "batch가 생성한 Excel/PDF를 내려받고 최근 로그를 확인합니다."
+      }
+    ]
+  },
+  {
+    "formId": "frmUploadValidation",
+    "title": "업로드/검증",
+    "route": "uploads",
+    "authority": "OPERATOR",
+    "messages": [
+      {
+        "code": "UPLOAD_HINT",
+        "level": "INFO",
+        "text": "invalid 샘플로 오류 시나리오를 확인한 뒤 valid 샘플을 재업로드합니다."
+      }
+    ]
+  }
+];
--- a/client/nexacro-deploy/assets/styles.css
+++ b/client/nexacro-deploy/assets/styles.css
@ -0,0 +1,264 @@
+:root {
+  --bg: #f6f8fb;
+  --surface: #ffffff;
+  --surface-alt: #eef4ff;
+  --line: #d8dfeb;
+  --text: #10203a;
+  --muted: #5c6d86;
+  --accent: #f57c23;
+  --accent-soft: #ffe6d1;
+  --blue: #1f5fbf;
+  --danger: #c53b3b;
+  --success: #237c52;
+  --shadow: 0 16px 40px rgba(16, 32, 58, 0.08);
+}
+
+* { box-sizing: border-box; }
+body {
+  margin: 0;
+  font-family: "Pretendard", "Noto Sans KR", sans-serif;
+  background:
+    radial-gradient(circle at top right, rgba(245, 124, 35, 0.15), transparent 18rem),
+    linear-gradient(180deg, #fbfcff 0%, var(--bg) 100%);
+  color: var(--text);
+}
+
+a { color: var(--blue); text-decoration: none; }
+button, input, select { font: inherit; }
+button {
+  cursor: pointer;
+  border: 0;
+  border-radius: 12px;
+  padding: 12px 16px;
+  background: var(--accent);
+  color: #fff;
+  font-weight: 700;
+}
+button.secondary {
+  background: #fff;
+  color: var(--text);
+  border: 1px solid var(--line);
+}
+button.ghost {
+  background: var(--surface-alt);
+  color: var(--blue);
+}
+input, select {
+  width: 100%;
+  border: 1px solid var(--line);
+  border-radius: 12px;
+  padding: 12px 14px;
+  background: #fff;
+}
+
+.shell {
+  display: grid;
+  grid-template-columns: 280px 1fr;
+  min-height: 100vh;
+}
+
+.sidebar {
+  padding: 28px 22px;
+  background: rgba(255, 255, 255, 0.8);
+  border-right: 1px solid rgba(216, 223, 235, 0.7);
+  backdrop-filter: blur(16px);
+}
+
+.brand {
+  margin-bottom: 28px;
+}
+
+.brand h1 {
+  margin: 0;
+  font-size: 28px;
+  line-height: 1.1;
+}
+
+.brand p {
+  margin: 10px 0 0;
+  color: var(--muted);
+  font-size: 14px;
+}
+
+.nav-list {
+  display: grid;
+  gap: 10px;
+}
+
+.nav-item {
+  padding: 14px 16px;
+  border-radius: 14px;
+  background: transparent;
+  border: 1px solid transparent;
+  text-align: left;
+  color: var(--text);
+}
+
+.nav-item.active {
+  background: var(--surface-alt);
+  border-color: #c9dafd;
+}
+
+.main {
+  padding: 28px;
+}
+
+.topbar {
+  display: flex;
+  justify-content: space-between;
+  gap: 16px;
+  align-items: center;
+  margin-bottom: 24px;
+}
+
+.topbar h2 {
+  margin: 0;
+  font-size: 32px;
+}
+
+.status-card,
+.panel,
+.hero-card {
+  background: var(--surface);
+  border: 1px solid rgba(216, 223, 235, 0.7);
+  border-radius: 24px;
+  box-shadow: var(--shadow);
+}
+
+.hero-card {
+  padding: 26px;
+  margin-bottom: 24px;
+  background:
+    linear-gradient(135deg, rgba(245, 124, 35, 0.08), rgba(31, 95, 191, 0.08)),
+    var(--surface);
+}
+
+.hero-card p {
+  margin: 8px 0 0;
+  color: var(--muted);
+}
+
+.grid-2,
+.grid-3,
+.grid-4 {
+  display: grid;
+  gap: 18px;
+}
+
+.grid-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
+.grid-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }
+.grid-4 { grid-template-columns: repeat(4, minmax(0, 1fr)); }
+
+.status-card {
+  padding: 20px;
+}
+
+.status-card .label {
+  font-size: 13px;
+  color: var(--muted);
+}
+
+.status-card .value {
+  font-size: 30px;
+  margin-top: 10px;
+  font-weight: 800;
+}
+
+.panel {
+  padding: 22px;
+  margin-bottom: 18px;
+}
+
+.panel h3 {
+  margin-top: 0;
+  margin-bottom: 14px;
+}
+
+.stack {
+  display: grid;
+  gap: 12px;
+}
+
+.row {
+  display: grid;
+  grid-template-columns: 140px 1fr;
+  gap: 12px;
+  align-items: center;
+  margin-bottom: 12px;
+}
+
+.row label {
+  font-size: 14px;
+  color: var(--muted);
+}
+
+.row.actions {
+  grid-template-columns: 1fr;
+  display: flex;
+  gap: 10px;
+  flex-wrap: wrap;
+}
+
+.notice {
+  border-radius: 16px;
+  padding: 14px 16px;
+  background: var(--accent-soft);
+  color: #7a4313;
+  margin-bottom: 16px;
+}
+
+.table-wrap {
+  overflow: auto;
+}
+
+table {
+  width: 100%;
+  border-collapse: collapse;
+}
+
+th, td {
+  text-align: left;
+  padding: 12px 10px;
+  border-bottom: 1px solid #ecf0f6;
+  font-size: 14px;
+}
+
+th {
+  color: var(--muted);
+  font-weight: 700;
+}
+
+.pill {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 6px 10px;
+  border-radius: 999px;
+  font-size: 12px;
+  font-weight: 700;
+}
+
+.pill.ACCEPTED, .pill.SUCCESS { background: rgba(35, 124, 82, 0.12); color: var(--success); }
+.pill.REJECTED, .pill.ERROR, .pill.FAILED { background: rgba(197, 59, 59, 0.12); color: var(--danger); }
+.pill.REQUESTED, .pill.PROCESSING, .pill.INFO { background: rgba(31, 95, 191, 0.12); color: var(--blue); }
+
+.login-box {
+  max-width: 420px;
+}
+
+.muted {
+  color: var(--muted);
+  font-size: 14px;
+}
+
+.footer-links {
+  display: flex;
+  gap: 12px;
+  flex-wrap: wrap;
+}
+
+@media (max-width: 1100px) {
+  .shell { grid-template-columns: 1fr; }
+  .sidebar { border-right: 0; border-bottom: 1px solid rgba(216, 223, 235, 0.7); }
+  .grid-4, .grid-3, .grid-2 { grid-template-columns: 1fr; }
+}
--- a/client/nexacro-deploy/index.html
+++ b/client/nexacro-deploy/index.html
@ -0,0 +1,13 @@
+<!DOCTYPE html>
+<html lang="ko">
+  <head>
+    <meta charset="UTF-8" />
+    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+    <title>Hanwha Nexacro Demo Preview</title>
+    <link rel="stylesheet" href="/assets/styles.css" />
+  </head>
+  <body>
+    <div id="app"></div>
+    <script src="/assets/app.js" defer></script>
+  </body>
+</html>
--- a/client/nexacro-src/HanwhaNexacroDemo.xprj
+++ b/client/nexacro-src/HanwhaNexacroDemo.xprj
@ -0,0 +1,15 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<Project version="2.0" name="HanwhaNexacroDemo">
+  <Environment url="./environment.xml"/>
+  <TypeDefinition url="./typedefinition.xml"/>
+  <AppVariables url="./appvariables.xml"/>
+  <Application url="./application.xadl"/>
+  <Forms>
+    <Form id="frmConsolidation" url="./forms/frmConsolidation.xfdl" title="집계 실행"/>
+    <Form id="frmLogin" url="./forms/frmLogin.xfdl" title="로그인"/>
+    <Form id="frmMasterData" url="./forms/frmMasterData.xfdl" title="기준정보 관리"/>
+    <Form id="frmReportsOps" url="./forms/frmReportsOps.xfdl" title="리포트/운영"/>
+    <Form id="frmUploadValidation" url="./forms/frmUploadValidation.xfdl" title="업로드/검증"/>
+  </Forms>
+</Project>
+
--- a/client/nexacro-src/application.xadl
+++ b/client/nexacro-src/application.xadl
@ -0,0 +1,7 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<Application id="hanwha.demo.app" titletext="Hanwha Nexacro Demo" mainframeurl="./frame/MainFrame.xfdl">
+  <Frames>
+    <MainFrame id="mainframe" left="0" top="0" width="1440" height="900" formurl="./forms/frmLogin.xfdl"/>
+  </Frames>
+</Application>
+
--- a/client/nexacro-src/appvariables.xml
+++ b/client/nexacro-src/appvariables.xml
@ -0,0 +1,6 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<AppVariables>
+  <Variable id="g_apiBase" value="/api"/>
+  <Variable id="g_appTitle" value="Hanwha Nexacro Demo"/>
+</AppVariables>
+
--- a/client/nexacro-src/environment.xml
+++ b/client/nexacro-src/environment.xml
@ -0,0 +1,9 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<Environment version="2.0" id="environment" themeid="theme::demo">
+  <Screen id="desktop" width="1440" height="900"/>
+  <Services>
+    <Service id="svcApi" url="/api" type="http"/>
+    <Service id="svcFile" url="/api" type="http"/>
+  </Services>
+</Environment>
+
--- a/client/nexacro-src/forms/frmConsolidation.xfdl
+++ b/client/nexacro-src/forms/frmConsolidation.xfdl
@ -0,0 +1,61 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<FDL version="2.0">
+  <Form id="frmConsolidation" titletext="집계 실행" width="1440" height="900" onload="this.form_onload();">
+  <Objects>
+    <Dataset id="dsRuns">
+      <ColumnInfo>
+      <Column id="id" type="INT" size="256"/>
+      <Column id="fiscalPeriod" type="STRING" size="256"/>
+      <Column id="statusCode" type="STRING" size="256"/>
+      <Column id="requestedBy" type="STRING" size="256"/>
+      <Column id="requestedAt" type="STRING" size="256"/>
+      <Column id="finishedAt" type="STRING" size="256"/>
+      <Column id="summaryMessage" type="STRING" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+  </Objects>
+  <Layouts>
+    <Layout id="default" width="1440" height="900"/>
+  </Layouts>
+  <Script><![CDATA[
+this.gfnApiBase = function()
+{
+    return application.g_apiBase || "/api";
+};
+
+this.gfnBuildTransactionUrl = function(path)
+{
+    return this.gfnApiBase() + path;
+};
+
+this.gfnShowMessage = function(message)
+{
+    trace(message);
+};
+
+
+
+this.form_onload = function()
+{
+    this.gfnShowMessage("집계 실행 loaded");
+};
+
+this.txLoadRuns = function()
+{
+    this.gfnShowMessage("txLoadRuns -> /api/tx/consolidations/overview");
+};
+
+this.actRunConsolidation = function()
+{
+    this.gfnShowMessage("집계 실행");
+};
+  ]]></Script>
+    <Edit id="edtRunFiscalPeriod" left="36" top="108" width="180" height="38" displaynulltext="회계기간 (YYYY-MM)"/>
+    <Button id="btnRun" left="236" top="108" width="140" height="38" text="집계 실행"/>
+    <Button id="btnReloadRuns" left="392" top="108" width="160" height="38" text="상태 새로고침"/>
+    <Static id="sta_grdRuns" left="36" top="148" width="1368" height="24" text="집계 실행 이력"/>
+    <Grid id="grdRuns" left="36" top="176" width="1368" height="360" binddataset="dsRuns">
+      <Formats><Format id="default"><Columns><Column size="195"/><Column size="195"/><Column size="195"/><Column size="195"/><Column size="195"/><Column size="195"/><Column size="195"/></Columns><Rows><Row size="32" band="head"/><Row size="28"/></Rows><Band id="head"><Cell col="0" text="실행ID"/><Cell col="1" text="회계기간"/><Cell col="2" text="상태"/><Cell col="3" text="요청자"/><Cell col="4" text="요청시각"/><Cell col="5" text="완료시각"/><Cell col="6" text="요약"/></Band><Band id="body"><Cell col="0" text="bind:id"/><Cell col="1" text="bind:fiscalPeriod"/><Cell col="2" text="bind:statusCode"/><Cell col="3" text="bind:requestedBy"/><Cell col="4" text="bind:requestedAt"/><Cell col="5" text="bind:finishedAt"/><Cell col="6" text="bind:summaryMessage"/></Band></Format></Formats>
+    </Grid>
+  </Form>
+</FDL>
--- a/client/nexacro-src/forms/frmLogin.xfdl
+++ b/client/nexacro-src/forms/frmLogin.xfdl
@ -0,0 +1,52 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<FDL version="2.0">
+  <Form id="frmLogin" titletext="로그인" width="1440" height="900" onload="this.form_onload();">
+  <Objects>
+    <Dataset id="dsLogin">
+      <ColumnInfo>
+      <Column id="username" type="STRING" size="256"/>
+      <Column id="password" type="STRING" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+  </Objects>
+  <Layouts>
+    <Layout id="default" width="1440" height="900"/>
+  </Layouts>
+  <Script><![CDATA[
+this.gfnApiBase = function()
+{
+    return application.g_apiBase || "/api";
+};
+
+this.gfnBuildTransactionUrl = function(path)
+{
+    return this.gfnApiBase() + path;
+};
+
+this.gfnShowMessage = function(message)
+{
+    trace(message);
+};
+
+
+
+this.form_onload = function()
+{
+    this.gfnShowMessage("로그인 loaded");
+};
+
+
+
+this.actLogin = function()
+{
+    this.gfnShowMessage("로그인");
+};
+  ]]></Script>
+    <Static id="staTitle" left="88" top="72" width="460" height="64" text="Hanwha Nexacro Demo"/>
+    <Static id="staSubtitle" left="88" top="148" width="460" height="28" text="업로드/검증 중심 재무 통합 데모"/>
+    <Edit id="edtUsername" left="88" top="248" width="320" height="44" displaynulltext="사용자 ID" value="bind:username"/>
+    <Edit id="edtPassword" left="88" top="308" width="320" height="44" displaynulltext="비밀번호" value="bind:password" password="true"/>
+    <Button id="btnLogin" left="88" top="376" width="320" height="48" text="로그인"/>
+
+  </Form>
+</FDL>
--- a/client/nexacro-src/forms/frmMasterData.xfdl
+++ b/client/nexacro-src/forms/frmMasterData.xfdl
@ -0,0 +1,84 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<FDL version="2.0">
+  <Form id="frmMasterData" titletext="기준정보 관리" width="1440" height="900" onload="this.form_onload();">
+  <Objects>
+    <Dataset id="dsEntity">
+      <ColumnInfo>
+      <Column id="entityCode" type="STRING" size="256"/>
+      <Column id="entityName" type="STRING" size="256"/>
+      <Column id="baseCurrency" type="STRING" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+    <Dataset id="dsAccount">
+      <ColumnInfo>
+      <Column id="accountCode" type="STRING" size="256"/>
+      <Column id="accountName" type="STRING" size="256"/>
+      <Column id="accountCategory" type="STRING" size="256"/>
+      <Column id="internalTradeYn" type="STRING" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+    <Dataset id="dsFxRate">
+      <ColumnInfo>
+      <Column id="fiscalPeriod" type="STRING" size="256"/>
+      <Column id="currencyCode" type="STRING" size="256"/>
+      <Column id="rateToKrw" type="BIGDECIMAL" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+    <Dataset id="dsOwnership">
+      <ColumnInfo>
+      <Column id="parentEntityCode" type="STRING" size="256"/>
+      <Column id="childEntityCode" type="STRING" size="256"/>
+      <Column id="ownershipRatio" type="BIGDECIMAL" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+  </Objects>
+  <Layouts>
+    <Layout id="default" width="1440" height="900"/>
+  </Layouts>
+  <Script><![CDATA[
+this.gfnApiBase = function()
+{
+    return application.g_apiBase || "/api";
+};
+
+this.gfnBuildTransactionUrl = function(path)
+{
+    return this.gfnApiBase() + path;
+};
+
+this.gfnShowMessage = function(message)
+{
+    trace(message);
+};
+
+
+
+this.form_onload = function()
+{
+    this.gfnShowMessage("기준정보 관리 loaded");
+};
+
+this.txLoadReference = function()
+{
+    this.gfnShowMessage("txLoadReference -> /api/tx/master/reference");
+};
+  ]]></Script>
+
+    <Static id="sta_grdEntity" left="36" top="80" width="640" height="24" text="법인정보"/>
+    <Grid id="grdEntity" left="36" top="108" width="640" height="260" binddataset="dsEntity">
+      <Formats><Format id="default"><Columns><Column size="213"/><Column size="213"/><Column size="213"/></Columns><Rows><Row size="32" band="head"/><Row size="28"/></Rows><Band id="head"><Cell col="0" text="법인코드"/><Cell col="1" text="법인명"/><Cell col="2" text="기준통화"/></Band><Band id="body"><Cell col="0" text="bind:entityCode"/><Cell col="1" text="bind:entityName"/><Cell col="2" text="bind:baseCurrency"/></Band></Format></Formats>
+    </Grid>
+    <Static id="sta_grdAccount" left="708" top="80" width="696" height="24" text="계정코드"/>
+    <Grid id="grdAccount" left="708" top="108" width="696" height="260" binddataset="dsAccount">
+      <Formats><Format id="default"><Columns><Column size="174"/><Column size="174"/><Column size="174"/><Column size="174"/></Columns><Rows><Row size="32" band="head"/><Row size="28"/></Rows><Band id="head"><Cell col="0" text="계정코드"/><Cell col="1" text="계정명"/><Cell col="2" text="분류"/><Cell col="3" text="내부거래"/></Band><Band id="body"><Cell col="0" text="bind:accountCode"/><Cell col="1" text="bind:accountName"/><Cell col="2" text="bind:accountCategory"/><Cell col="3" text="bind:internalTradeYn"/></Band></Format></Formats>
+    </Grid>
+    <Static id="sta_grdFxRate" left="36" top="382" width="640" height="24" text="환율정보"/>
+    <Grid id="grdFxRate" left="36" top="410" width="640" height="260" binddataset="dsFxRate">
+      <Formats><Format id="default"><Columns><Column size="213"/><Column size="213"/><Column size="213"/></Columns><Rows><Row size="32" band="head"/><Row size="28"/></Rows><Band id="head"><Cell col="0" text="회계기간"/><Cell col="1" text="통화"/><Cell col="2" text="KRW 환산율"/></Band><Band id="body"><Cell col="0" text="bind:fiscalPeriod"/><Cell col="1" text="bind:currencyCode"/><Cell col="2" text="bind:rateToKrw"/></Band></Format></Formats>
+    </Grid>
+    <Static id="sta_grdOwnership" left="708" top="382" width="696" height="24" text="지분율"/>
+    <Grid id="grdOwnership" left="708" top="410" width="696" height="260" binddataset="dsOwnership">
+      <Formats><Format id="default"><Columns><Column size="232"/><Column size="232"/><Column size="232"/></Columns><Rows><Row size="32" band="head"/><Row size="28"/></Rows><Band id="head"><Cell col="0" text="모법인"/><Cell col="1" text="자법인"/><Cell col="2" text="지분율"/></Band><Band id="body"><Cell col="0" text="bind:parentEntityCode"/><Cell col="1" text="bind:childEntityCode"/><Cell col="2" text="bind:ownershipRatio"/></Band></Format></Formats>
+    </Grid>
+  </Form>
+</FDL>
--- a/client/nexacro-src/forms/frmReportsOps.xfdl
+++ b/client/nexacro-src/forms/frmReportsOps.xfdl
@ -0,0 +1,66 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<FDL version="2.0">
+  <Form id="frmReportsOps" titletext="리포트/운영" width="1440" height="900" onload="this.form_onload();">
+  <Objects>
+    <Dataset id="dsArtifacts">
+      <ColumnInfo>
+      <Column id="id" type="INT" size="256"/>
+      <Column id="runId" type="INT" size="256"/>
+      <Column id="artifactType" type="STRING" size="256"/>
+      <Column id="downloadName" type="STRING" size="256"/>
+      <Column id="createdAt" type="STRING" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+    <Dataset id="dsJobLogs">
+      <ColumnInfo>
+      <Column id="id" type="INT" size="256"/>
+      <Column id="jobType" type="STRING" size="256"/>
+      <Column id="referenceId" type="INT" size="256"/>
+      <Column id="logLevel" type="STRING" size="256"/>
+      <Column id="logMessage" type="STRING" size="256"/>
+      <Column id="createdAt" type="STRING" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+  </Objects>
+  <Layouts>
+    <Layout id="default" width="1440" height="900"/>
+  </Layouts>
+  <Script><![CDATA[
+this.gfnApiBase = function()
+{
+    return application.g_apiBase || "/api";
+};
+
+this.gfnBuildTransactionUrl = function(path)
+{
+    return this.gfnApiBase() + path;
+};
+
+this.gfnShowMessage = function(message)
+{
+    trace(message);
+};
+
+
+
+this.form_onload = function()
+{
+    this.gfnShowMessage("리포트/운영 loaded");
+};
+
+this.txLoadReports = function()
+{
+    this.gfnShowMessage("txLoadReports -> /api/tx/reports/overview");
+};
+  ]]></Script>
+
+    <Static id="sta_grdArtifacts" left="36" top="80" width="1368" height="24" text="리포트 산출물"/>
+    <Grid id="grdArtifacts" left="36" top="108" width="1368" height="270" binddataset="dsArtifacts">
+      <Formats><Format id="default"><Columns><Column size="273"/><Column size="273"/><Column size="273"/><Column size="273"/><Column size="273"/></Columns><Rows><Row size="32" band="head"/><Row size="28"/></Rows><Band id="head"><Cell col="0" text="산출물ID"/><Cell col="1" text="실행ID"/><Cell col="2" text="형식"/><Cell col="3" text="파일명"/><Cell col="4" text="생성시각"/></Band><Band id="body"><Cell col="0" text="bind:id"/><Cell col="1" text="bind:runId"/><Cell col="2" text="bind:artifactType"/><Cell col="3" text="bind:downloadName"/><Cell col="4" text="bind:createdAt"/></Band></Format></Formats>
+    </Grid>
+    <Static id="sta_grdJobLogs" left="36" top="392" width="1368" height="24" text="최근 배치 로그"/>
+    <Grid id="grdJobLogs" left="36" top="420" width="1368" height="320" binddataset="dsJobLogs">
+      <Formats><Format id="default"><Columns><Column size="228"/><Column size="228"/><Column size="228"/><Column size="228"/><Column size="228"/><Column size="228"/></Columns><Rows><Row size="32" band="head"/><Row size="28"/></Rows><Band id="head"><Cell col="0" text="로그ID"/><Cell col="1" text="작업유형"/><Cell col="2" text="참조ID"/><Cell col="3" text="레벨"/><Cell col="4" text="메시지"/><Cell col="5" text="생성시각"/></Band><Band id="body"><Cell col="0" text="bind:id"/><Cell col="1" text="bind:jobType"/><Cell col="2" text="bind:referenceId"/><Cell col="3" text="bind:logLevel"/><Cell col="4" text="bind:logMessage"/><Cell col="5" text="bind:createdAt"/></Band></Format></Formats>
+    </Grid>
+  </Form>
+</FDL>
--- a/client/nexacro-src/forms/frmUploadValidation.xfdl
+++ b/client/nexacro-src/forms/frmUploadValidation.xfdl
@ -0,0 +1,76 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<FDL version="2.0">
+  <Form id="frmUploadValidation" titletext="업로드/검증" width="1440" height="900" onload="this.form_onload();">
+  <Objects>
+    <Dataset id="dsUploadBatches">
+      <ColumnInfo>
+      <Column id="id" type="INT" size="256"/>
+      <Column id="templateCode" type="STRING" size="256"/>
+      <Column id="fiscalPeriod" type="STRING" size="256"/>
+      <Column id="statusCode" type="STRING" size="256"/>
+      <Column id="originalFilename" type="STRING" size="256"/>
+      <Column id="rowCount" type="INT" size="256"/>
+      <Column id="errorCount" type="INT" size="256"/>
+      <Column id="uploadedAt" type="STRING" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+    <Dataset id="dsIssues">
+      <ColumnInfo>
+      <Column id="rowNumber" type="INT" size="256"/>
+      <Column id="issueCode" type="STRING" size="256"/>
+      <Column id="issueMessage" type="STRING" size="256"/>
+      <Column id="severityCode" type="STRING" size="256"/>
+      </ColumnInfo>
+    </Dataset>
+  </Objects>
+  <Layouts>
+    <Layout id="default" width="1440" height="900"/>
+  </Layouts>
+  <Script><![CDATA[
+this.gfnApiBase = function()
+{
+    return application.g_apiBase || "/api";
+};
+
+this.gfnBuildTransactionUrl = function(path)
+{
+    return this.gfnApiBase() + path;
+};
+
+this.gfnShowMessage = function(message)
+{
+    trace(message);
+};
+
+
+
+this.form_onload = function()
+{
+    this.gfnShowMessage("업로드/검증 loaded");
+};
+
+this.txLoadUploadOverview = function()
+{
+    this.gfnShowMessage("txLoadUploadOverview -> /api/tx/uploads/overview");
+};
+
+this.actUpload = function()
+{
+    this.gfnShowMessage("파일 업로드");
+};
+  ]]></Script>
+    <Combo id="cboTemplate" left="36" top="108" width="220" height="38" displaynulltext="템플릿 구분" codecolumn="code" datacolumn="label"/>
+    <Edit id="edtFiscalPeriod" left="274" top="108" width="140" height="38" displaynulltext="회계기간 (YYYY-MM)"/>
+    <FileUpload id="fileUpload" left="432" top="108" width="480" height="38" displaynulltext="업로드 파일"/>
+    <Button id="btnUpload" left="930" top="108" width="140" height="38" text="파일 업로드"/>
+    <Button id="btnReloadUploads" left="1086" top="108" width="140" height="38" text="내역 새로고침"/>
+    <Static id="sta_grdUploadBatches" left="36" top="148" width="1368" height="24" text="업로드 이력"/>
+    <Grid id="grdUploadBatches" left="36" top="176" width="1368" height="270" binddataset="dsUploadBatches">
+      <Formats><Format id="default"><Columns><Column size="171"/><Column size="171"/><Column size="171"/><Column size="171"/><Column size="171"/><Column size="171"/><Column size="171"/><Column size="171"/></Columns><Rows><Row size="32" band="head"/><Row size="28"/></Rows><Band id="head"><Cell col="0" text="배치ID"/><Cell col="1" text="템플릿"/><Cell col="2" text="회계기간"/><Cell col="3" text="상태"/><Cell col="4" text="파일명"/><Cell col="5" text="건수"/><Cell col="6" text="오류건수"/><Cell col="7" text="업로드시각"/></Band><Band id="body"><Cell col="0" text="bind:id"/><Cell col="1" text="bind:templateCode"/><Cell col="2" text="bind:fiscalPeriod"/><Cell col="3" text="bind:statusCode"/><Cell col="4" text="bind:originalFilename"/><Cell col="5" text="bind:rowCount"/><Cell col="6" text="bind:errorCount"/><Cell col="7" text="bind:uploadedAt"/></Band></Format></Formats>
+    </Grid>
+    <Static id="sta_grdIssues" left="36" top="458" width="1368" height="24" text="오류내역"/>
+    <Grid id="grdIssues" left="36" top="486" width="1368" height="300" binddataset="dsIssues">
+      <Formats><Format id="default"><Columns><Column size="342"/><Column size="342"/><Column size="342"/><Column size="342"/></Columns><Rows><Row size="32" band="head"/><Row size="28"/></Rows><Band id="head"><Cell col="0" text="행번호"/><Cell col="1" text="오류코드"/><Cell col="2" text="오류메시지"/><Cell col="3" text="등급"/></Band><Band id="body"><Cell col="0" text="bind:rowNumber"/><Cell col="1" text="bind:issueCode"/><Cell col="2" text="bind:issueMessage"/><Cell col="3" text="bind:severityCode"/></Band></Format></Formats>
+    </Grid>
+  </Form>
+</FDL>
--- a/client/nexacro-src/frame/MainFrame.xfdl
+++ b/client/nexacro-src/frame/MainFrame.xfdl
@ -0,0 +1,7 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<FDL version="2.0">
+  <Form id="MainFrame" titletext="Hanwha Nexacro Demo" width="1440" height="900">
+    <Static id="staTitle" left="24" top="18" width="500" height="36" text="Hanwha Nexacro Demo"/>
+    <Static id="staGuide" left="24" top="60" width="900" height="24" text="이 MainFrame은 AI generator가 만든 Nexacro skeleton입니다."/>
+  </Form>
+</FDL>
--- a/client/nexacro-src/lib/common.xjs
+++ b/client/nexacro-src/lib/common.xjs
@ -0,0 +1,15 @@
+this.gfnApiBase = function()
+{
+    return application.g_apiBase || "/api";
+};
+
+this.gfnBuildTransactionUrl = function(path)
+{
+    return this.gfnApiBase() + path;
+};
+
+this.gfnShowMessage = function(message)
+{
+    trace(message);
+};
+
--- a/client/nexacro-src/typedefinition.xml
+++ b/client/nexacro-src/typedefinition.xml
@ -0,0 +1,13 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<TypeDefinition version="2.0">
+  <Components>
+    <Component id="Button" classname="nexacro.Button"/>
+    <Component id="Static" classname="nexacro.Static"/>
+    <Component id="Edit" classname="nexacro.Edit"/>
+    <Component id="Div" classname="nexacro.Div"/>
+    <Component id="Grid" classname="nexacro.Grid"/>
+    <Component id="Combo" classname="nexacro.Combo"/>
+    <Component id="FileUpload" classname="nexacro.FileUpload"/>
+  </Components>
+</TypeDefinition>
+
--- a/docker-compose.yml
+++ b/docker-compose.yml
@ -0,0 +1,104 @@
+services:
+  db:
+    image: postgres:16-alpine
+    container_name: hanwha-demo-db
+    environment:
+      POSTGRES_DB: hanwha_demo
+      POSTGRES_USER: hanwha
+      POSTGRES_PASSWORD: hanwha1234
+    ports:
+      - "15432:5432"
+    volumes:
+      - db-data:/var/lib/postgresql/data
+    healthcheck:
+      test: ["CMD-SHELL", "pg_isready -U hanwha -d hanwha_demo"]
+      interval: 5s
+      timeout: 5s
+      retries: 20
+
+  minio:
+    image: minio/minio:RELEASE.2024-10-13T13-34-11Z
+    container_name: hanwha-demo-minio
+    command: server /data --console-address ":9001"
+    environment:
+      MINIO_ROOT_USER: minioadmin
+      MINIO_ROOT_PASSWORD: minioadmin
+    ports:
+      - "19000:9000"
+      - "19001:9001"
+    volumes:
+      - minio-data:/data
+  api:
+    build:
+      context: .
+      dockerfile: server/api/Dockerfile
+    image: hanwha-nexacro-api:local
+    container_name: hanwha-demo-api
+    environment:
+      DB_URL: jdbc:postgresql://db:5432/hanwha_demo
+      DB_USERNAME: hanwha
+      DB_PASSWORD: hanwha1234
+      STORAGE_PROVIDER: minio
+      MINIO_ENDPOINT: http://minio:9000
+      MINIO_ACCESS_KEY: minioadmin
+      MINIO_SECRET_KEY: minioadmin
+      MINIO_BUCKET: reports
+    depends_on:
+      db:
+        condition: service_healthy
+      minio:
+        condition: service_started
+    healthcheck:
+      test: ["CMD-SHELL", "wget -q -O - http://localhost:8080/actuator/health | grep UP >/dev/null 2>&1 || exit 1"]
+      interval: 10s
+      timeout: 5s
+      retries: 20
+
+  batch:
+    image: hanwha-nexacro-api:local
+    container_name: hanwha-demo-batch
+    environment:
+      SPRING_PROFILES_ACTIVE: batch
+      DB_URL: jdbc:postgresql://db:5432/hanwha_demo
+      DB_USERNAME: hanwha
+      DB_PASSWORD: hanwha1234
+      STORAGE_PROVIDER: minio
+      MINIO_ENDPOINT: http://minio:9000
+      MINIO_ACCESS_KEY: minioadmin
+      MINIO_SECRET_KEY: minioadmin
+      MINIO_BUCKET: reports
+      BATCH_WORKER_NAME: batch-1
+    depends_on:
+      db:
+        condition: service_healthy
+      minio:
+        condition: service_started
+      api:
+        condition: service_healthy
+    healthcheck:
+      test: ["CMD-SHELL", "wget -q -O - http://localhost:8080/actuator/health | grep UP >/dev/null 2>&1 || exit 1"]
+      interval: 10s
+      timeout: 5s
+      retries: 20
+
+  proxy:
+    image: nginx:1.27-alpine
+    container_name: hanwha-demo-proxy
+    depends_on:
+      api:
+        condition: service_healthy
+    ports:
+      - "8080:80"
+    volumes:
+      - ./ops/nginx/default.conf:/etc/nginx/conf.d/default.conf:ro
+      - ./client/nexacro-deploy:/usr/share/nginx/html:ro
+      - ./sample-data:/usr/share/nginx/html/sample-data:ro
+    healthcheck:
+      test: ["CMD-SHELL", "wget -q -O /dev/null http://127.0.0.1/healthz || exit 1"]
+      interval: 10s
+      timeout: 5s
+      retries: 20
+
+volumes:
+  db-data:
+  minio-data:
--- a/docs/admin-guide.md
+++ b/docs/admin-guide.md
@ -0,0 +1,22 @@
+# Admin Guide
+
+## 기본 계정
+
+- `admin`: 모든 기능 사용 가능
+- `operator`: 업로드, 집계 실행 가능
+- `viewer`: 조회, 다운로드 가능
+
+## 주요 엔드포인트
+
+- `POST /api/auth/login`
+- `GET /api/tx/master/reference`
+- `POST /api/uploads`
+- `POST /api/consolidations/runs`
+- `GET /api/reports/{id}/download`
+- `GET /api/jobs`
+
+## 샘플 템플릿
+
+- `GET /api/uploads/templates/trial-balance/download`
+- `GET /api/uploads/templates/forecast/download`
+
--- a/docs/nexacro-windows-build-guide.md
+++ b/docs/nexacro-windows-build-guide.md
@ -0,0 +1,22 @@
+# Nexacro Windows Build Guide
+
+## 목적
+
+`spec/nexacro` 명세에서 생성된 `client/nexacro-src`를 Windows의 Nexacro Studio에서 열어 검수하고 웹 배포 산출물을 만드는 절차다.
+
+## 절차
+
+1. 저장소에서 최신 `client/nexacro-src`를 받는다.
+2. Windows에서 Nexacro Studio 실행
+3. `HanwhaNexacroDemo.xprj`를 연다.
+4. Form 로드 여부와 레이아웃을 확인한다.
+5. 필요한 미세조정 후 다시 spec에 역반영한다.
+6. Studio의 웹 배포 기능으로 산출물을 생성한다.
+7. 생성된 웹 산출물을 `client/nexacro-deploy`에 반영한다.
+
+## 운영 원칙
+
+- 임의의 Studio 수정본을 기준 소스로 삼지 않는다.
+- 최종 기준은 `spec/nexacro`와 generator다.
+- Studio 조정이 필요하면 spec이나 template에 반영한 후 다시 생성한다.
+
--- a/docs/runbook.md
+++ b/docs/runbook.md
@ -0,0 +1,22 @@
+# Runbook
+
+## 초기 실행
+
+1. `cd tools/nexacro-gen && npm install && npm run generate`
+2. `python3 scripts/generate_sample_uploads.py`
+3. `docker compose up --build`
+4. `http://localhost:8080` 접속 후 `admin / demo1234` 로그인
+5. 필요 시 MinIO console은 `http://localhost:19001`에서 확인
+
+## 권장 데모 순서
+
+1. `기준정보 관리`에서 법인, 계정, 환율, 지분율 확인
+2. `업로드/검증`에서 `trial-balance-invalid.xlsx` 업로드 후 오류 확인
+3. `trial-balance-valid.xlsx`, `forecast-valid.xlsx` 순서로 업로드
+4. `집계 실행`에서 `2026-03` 실행
+5. `리포트/운영`에서 Excel/PDF 다운로드와 배치 로그 확인
+
+## 재실행
+
+- 전체 정리: `docker compose down -v`
+- DB만 유지한 채 재기동: `docker compose restart`
--- a/docs/spec-dsl.md
+++ b/docs/spec-dsl.md
@ -0,0 +1,25 @@
+# Nexacro Spec DSL
+
+## 파일 위치
+
+- `spec/nexacro/app.yaml`
+- `spec/nexacro/*.yaml`
+
+## 필드
+
+- `formId`: Nexacro Form ID
+- `title`: 화면명
+- `route`: preview 라우트 키
+- `authority`: `PUBLIC`, `VIEWER`, `OPERATOR`, `ADMIN`
+- `layout`: width/height
+- `datasets`: dataset 정의
+- `components`: Edit, Button, Static, Combo, FileUpload 등 기본 컴포넌트
+- `grids`: dataset 기반 표
+- `transactions`: 조회용 API
+- `actions`: 저장/실행/업로드 액션
+- `messages`: 화면 설명
+
+## 생성 결과
+
+- `client/nexacro-src`: Nexacro project skeleton
+- `client/nexacro-deploy`: preview UI
--- a/docs/troubleshooting.md
+++ b/docs/troubleshooting.md
@ -0,0 +1,20 @@
+# Troubleshooting
+
+## Preview는 뜨는데 로그인 실패
+
+- API health 확인: `curl http://localhost:8080/actuator/health`
+- 세션 쿠키는 같은 origin 기준으로 전달되므로 reverse proxy를 우회하지 않는 것이 안전하다.
+
+## 업로드가 계속 REJECTED
+
+- `META` 시트의 `templateCode`, `templateVersion` 확인
+- `DATA` 시트 헤더 순서 확인
+- `trial-balance`는 차변/대변 합계가 동일해야 한다.
+- 내부거래 계정 `AR_INT`, `AP_INT`는 상대법인코드가 필요하다.
+
+## 집계가 SUCCESS로 바뀌지 않음
+
+- `GET /api/jobs`로 최근 로그 확인
+- `batch` 컨테이너 health 확인
+- ACCEPTED 상태의 `trial-balance` 업로드가 존재하는지 확인
+
--- a/docs/vendor-substitution.md
+++ b/docs/vendor-substitution.md
@ -0,0 +1,22 @@
+# Vendor Substitution
+
+## 로컬 데모에서 대체한 항목
+
+- `SAP HANA 2.0` -> `PostgreSQL 16`
+- `JEUS` -> `Spring Boot embedded container`
+- `WebtoB` -> `Nginx`
+- `Nexacro Studio 수작업 화면 저작` -> `spec + generator 기반 source 생성`
+
+## 치환 포인트
+
+- DB dialect: `server/api/src/main/resources/db/migration`
+- reverse proxy: `ops/nginx/default.conf`
+- UI deploy path: `client/nexacro-deploy`
+- Nexacro source: `client/nexacro-src`
+
+## 주의점
+
+- HANA 전환성을 위해 Postgres 전용 기능 사용을 피했다.
+- Nexacro runtime 자체는 이 저장소에 포함되어 있지 않다.
+- Windows Studio 검수 후 실제 배포 산출물을 `client/nexacro-deploy`에 덮어쓸 수 있다.
+
--- a/ops/nginx/default.conf
+++ b/ops/nginx/default.conf
@ -0,0 +1,37 @@
+server {
+    listen 80;
+    server_name _;
+
+    root /usr/share/nginx/html;
+    index index.html;
+
+    location = /healthz {
+        default_type text/plain;
+        return 200 'ok';
+    }
+
+    location /api/ {
+        proxy_pass http://api:8080;
+        proxy_http_version 1.1;
+        proxy_set_header Host $host;
+        proxy_set_header X-Real-IP $remote_addr;
+        proxy_set_header X-Forwarded-For $proxy_add_x_forwarded_for;
+        proxy_set_header X-Forwarded-Proto $scheme;
+    }
+
+    location /actuator/ {
+        proxy_pass http://api:8080;
+        proxy_http_version 1.1;
+        proxy_set_header Host $host;
+    }
+
+    location /sample-data/ {
+        alias /usr/share/nginx/html/sample-data/;
+        autoindex on;
+    }
+
+    location / {
+        try_files $uri $uri/ /index.html;
+    }
+}
+
--- a/sample-data/forecast-template.xlsx
+++ b/sample-data/forecast-template.xlsx
--- a/sample-data/forecast-valid.xlsx
+++ b/sample-data/forecast-valid.xlsx
--- a/sample-data/trial-balance-invalid.xlsx
+++ b/sample-data/trial-balance-invalid.xlsx
--- a/sample-data/trial-balance-template.xlsx
+++ b/sample-data/trial-balance-template.xlsx
--- a/sample-data/trial-balance-valid.xlsx
+++ b/sample-data/trial-balance-valid.xlsx
--- a/scripts/generate_sample_uploads.py
+++ b/scripts/generate_sample_uploads.py
@ -0,0 +1,69 @@
+from pathlib import Path
+
+from openpyxl import Workbook
+
+
+ROOT = Path(__file__).resolve().parents[1]
+OUT_DIR = ROOT / "sample-data"
+
+
+def write_workbook(template_code: str, rows: list[list[str]], filename: str) -> None:
+    workbook = Workbook()
+    meta_sheet = workbook.active
+    meta_sheet.title = "META"
+    meta_sheet.append(["key", "value"])
+    meta_sheet.append(["templateCode", template_code])
+    meta_sheet.append(["templateVersion", "1.0"])
+
+    data_sheet = workbook.create_sheet("DATA")
+    if template_code == "trial-balance":
+        headers = ["fiscalPeriod", "entityCode", "accountCode", "partnerEntityCode", "currencyCode", "debitAmount", "creditAmount"]
+    else:
+        headers = ["fiscalPeriod", "entityCode", "accountCode", "currencyCode", "scenarioCode", "amountValue"]
+
+    data_sheet.append(headers)
+    for row in rows:
+        data_sheet.append(row)
+
+    workbook.save(OUT_DIR / filename)
+
+
+def main() -> None:
+    OUT_DIR.mkdir(parents=True, exist_ok=True)
+
+    write_workbook(
+        "trial-balance",
+        [
+            ["2026-03", "US1", "AR_INT", "", "USD", "100", "0"],
+            ["2026-03", "HQ", "REV_EXT", "", "KRW", "0", "70"],
+        ],
+        "trial-balance-invalid.xlsx",
+    )
+
+    write_workbook(
+        "trial-balance",
+        [
+            ["2026-03", "US1", "AR_INT", "HQ", "USD", "100", "0"],
+            ["2026-03", "HQ", "AP_INT", "US1", "KRW", "0", "100"],
+            ["2026-03", "HQ", "REV_EXT", "", "KRW", "0", "200000"],
+            ["2026-03", "HQ", "EXP_OPEX", "", "KRW", "200000", "0"],
+        ],
+        "trial-balance-valid.xlsx",
+    )
+
+    write_workbook(
+        "forecast",
+        [
+            ["2026-03", "US1", "REV_EXT", "USD", "PLAN", "500"],
+            ["2026-03", "SG1", "EXP_OPEX", "SGD", "FORECAST", "100"],
+        ],
+        "forecast-valid.xlsx",
+    )
+
+    write_workbook("trial-balance", [], "trial-balance-template.xlsx")
+    write_workbook("forecast", [], "forecast-template.xlsx")
+
+
+if __name__ == "__main__":
+    main()
+
--- a/server/api/Dockerfile
+++ b/server/api/Dockerfile
@ -0,0 +1,17 @@
+FROM gradle:8.10.2-jdk21-alpine AS builder
+WORKDIR /workspace
+
+COPY server/api/settings.gradle settings.gradle
+COPY server/api/build.gradle build.gradle
+COPY server/api/src src
+
+RUN gradle --no-daemon bootJar
+
+FROM eclipse-temurin:21-jre
+WORKDIR /app
+
+COPY --from=builder /workspace/build/libs/*.jar /app/app.jar
+
+EXPOSE 8080
+ENTRYPOINT ["java", "-jar", "/app/app.jar"]
+
--- a/server/api/build.gradle
+++ b/server/api/build.gradle
@ -0,0 +1,44 @@
+plugins {
+    id 'java'
+    id 'org.springframework.boot' version '3.3.5'
+    id 'io.spring.dependency-management' version '1.1.6'
+}
+
+group = 'com.hanwha'
+version = '1.0.0'
+
+java {
+    toolchain {
+        languageVersion = JavaLanguageVersion.of(21)
+    }
+}
+
+repositories {
+    mavenCentral()
+}
+
+dependencies {
+    implementation 'org.springframework.boot:spring-boot-starter-web'
+    implementation 'org.springframework.boot:spring-boot-starter-validation'
+    implementation 'org.springframework.boot:spring-boot-starter-actuator'
+    implementation 'org.mybatis.spring.boot:mybatis-spring-boot-starter:3.0.3'
+    implementation 'org.flywaydb:flyway-core'
+    implementation 'org.flywaydb:flyway-database-postgresql'
+    implementation 'org.apache.poi:poi-ooxml:5.2.5'
+    implementation 'io.minio:minio:8.5.12'
+    implementation 'com.github.librepdf:openpdf:1.3.39'
+
+    runtimeOnly 'org.postgresql:postgresql'
+
+    testImplementation 'org.springframework.boot:spring-boot-starter-test'
+    testImplementation 'com.h2database:h2'
+}
+
+tasks.withType(Test).configureEach {
+    useJUnitPlatform()
+}
+
+tasks.withType(JavaCompile).configureEach {
+    options.encoding = 'UTF-8'
+    options.compilerArgs += ['-parameters']
+}
--- a/server/api/settings.gradle
+++ b/server/api/settings.gradle
@ -0,0 +1,2 @@
+rootProject.name = "hanwha-nexacro-demo-api"
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/HanwhaNexacroDemoApplication.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/HanwhaNexacroDemoApplication.java
@ -0,0 +1,17 @@
+package com.hanwha.nexacrodemo;
+
+import org.mybatis.spring.annotation.MapperScan;
+import org.apache.ibatis.annotations.Mapper;
+import org.springframework.boot.SpringApplication;
+import org.springframework.boot.autoconfigure.SpringBootApplication;
+import org.springframework.scheduling.annotation.EnableScheduling;
+
+@SpringBootApplication
+@EnableScheduling
+@MapperScan(basePackages = "com.hanwha.nexacrodemo", annotationClass = Mapper.class)
+public class HanwhaNexacroDemoApplication {
+
+    public static void main(String[] args) {
+        SpringApplication.run(HanwhaNexacroDemoApplication.class, args);
+    }
+}
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/auth/AuthController.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/auth/AuthController.java
@ -0,0 +1,38 @@
+package com.hanwha.nexacrodemo.auth;
+
+import jakarta.servlet.http.HttpSession;
+import jakarta.validation.Valid;
+import java.util.Map;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RestController;
+
+@RestController
+@RequestMapping("/api/auth")
+public class AuthController {
+
+    private final AuthService authService;
+
+    public AuthController(AuthService authService) {
+        this.authService = authService;
+    }
+
+    @PostMapping("/login")
+    public Map<String, Object> login(@Valid @RequestBody LoginRequest request, HttpSession session) {
+        return authService.login(request, session);
+    }
+
+    @PostMapping("/logout")
+    public Map<String, Object> logout(HttpSession session) {
+        authService.logout(session);
+        return Map.of("ok", true);
+    }
+
+    @GetMapping("/me")
+    public Map<String, Object> me(HttpSession session) {
+        return authService.me(session);
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/auth/AuthService.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/auth/AuthService.java
@ -0,0 +1,70 @@
+package com.hanwha.nexacrodemo.auth;
+
+import com.hanwha.nexacrodemo.common.ApiException;
+import jakarta.servlet.http.HttpSession;
+import java.util.LinkedHashMap;
+import java.util.Map;
+import org.springframework.http.HttpStatus;
+import org.springframework.stereotype.Service;
+
+@Service
+public class AuthService {
+
+    private final UserMapper userMapper;
+
+    public AuthService(UserMapper userMapper) {
+        this.userMapper = userMapper;
+    }
+
+    public Map<String, Object> login(LoginRequest request, HttpSession session) {
+        UserAccount account = userMapper.findByUsername(request.getUsername());
+        if (account == null || !"Y".equals(account.getActiveYn()) || !account.getPasswordText().equals(request.getPassword())) {
+            throw new ApiException(HttpStatus.UNAUTHORIZED, "사용자 ID 또는 비밀번호가 올바르지 않습니다.");
+        }
+
+        SessionUser sessionUser = new SessionUser(account.getUsername(), account.getFullName(), account.getRoleCode());
+        session.setAttribute(SessionUser.SESSION_KEY, sessionUser);
+
+        return me(session);
+    }
+
+    public Map<String, Object> me(HttpSession session) {
+        SessionUser sessionUser = currentUser(session);
+        Map<String, Object> payload = new LinkedHashMap<>();
+        payload.put("username", sessionUser.getUsername());
+        payload.put("fullName", sessionUser.getFullName());
+        payload.put("roleCode", sessionUser.getRoleCode());
+        return payload;
+    }
+
+    public void logout(HttpSession session) {
+        session.invalidate();
+    }
+
+    public SessionUser currentUser(HttpSession session) {
+        Object sessionValue = session.getAttribute(SessionUser.SESSION_KEY);
+        if (!(sessionValue instanceof SessionUser sessionUser)) {
+            throw new ApiException(HttpStatus.UNAUTHORIZED, "로그인이 필요합니다.");
+        }
+        return sessionUser;
+    }
+
+    public SessionUser requireRole(HttpSession session, String requiredRole) {
+        SessionUser sessionUser = currentUser(session);
+        if (rank(sessionUser.getRoleCode()) < rank(requiredRole)) {
+            throw new ApiException(HttpStatus.FORBIDDEN, "권한이 부족합니다.");
+        }
+        return sessionUser;
+    }
+
+    private int rank(String roleCode) {
+        return switch (roleCode) {
+            case "ADMIN" -> 30;
+            case "OPERATOR" -> 20;
+            case "VIEWER" -> 10;
+            case "PUBLIC" -> 0;
+            default -> -1;
+        };
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/auth/ConsolidationRequest.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/auth/ConsolidationRequest.java
@ -0,0 +1,29 @@
+package com.hanwha.nexacrodemo.auth;
+
+import jakarta.validation.constraints.NotBlank;
+
+public class ConsolidationRequest {
+
+    @NotBlank(message = "회계기간은 필수입니다.")
+    private String fiscalPeriod;
+
+    @NotBlank(message = "리포트 통화는 필수입니다.")
+    private String reportCurrency;
+
+    public String getFiscalPeriod() {
+        return fiscalPeriod;
+    }
+
+    public void setFiscalPeriod(String fiscalPeriod) {
+        this.fiscalPeriod = fiscalPeriod;
+    }
+
+    public String getReportCurrency() {
+        return reportCurrency;
+    }
+
+    public void setReportCurrency(String reportCurrency) {
+        this.reportCurrency = reportCurrency;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/auth/LoginRequest.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/auth/LoginRequest.java
@ -0,0 +1,29 @@
+package com.hanwha.nexacrodemo.auth;
+
+import jakarta.validation.constraints.NotBlank;
+
+public class LoginRequest {
+
+    @NotBlank(message = "사용자 ID는 필수입니다.")
+    private String username;
+
+    @NotBlank(message = "비밀번호는 필수입니다.")
+    private String password;
+
+    public String getUsername() {
+        return username;
+    }
+
+    public void setUsername(String username) {
+        this.username = username;
+    }
+
+    public String getPassword() {
+        return password;
+    }
+
+    public void setPassword(String password) {
+        this.password = password;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/auth/SessionUser.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/auth/SessionUser.java
@ -0,0 +1,44 @@
+package com.hanwha.nexacrodemo.auth;
+
+public class SessionUser {
+
+    public static final String SESSION_KEY = "SESSION_USER";
+
+    private String username;
+    private String fullName;
+    private String roleCode;
+
+    public SessionUser() {
+    }
+
+    public SessionUser(String username, String fullName, String roleCode) {
+        this.username = username;
+        this.fullName = fullName;
+        this.roleCode = roleCode;
+    }
+
+    public String getUsername() {
+        return username;
+    }
+
+    public void setUsername(String username) {
+        this.username = username;
+    }
+
+    public String getFullName() {
+        return fullName;
+    }
+
+    public void setFullName(String fullName) {
+        this.fullName = fullName;
+    }
+
+    public String getRoleCode() {
+        return roleCode;
+    }
+
+    public void setRoleCode(String roleCode) {
+        this.roleCode = roleCode;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/auth/UserAccount.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/auth/UserAccount.java
@ -0,0 +1,60 @@
+package com.hanwha.nexacrodemo.auth;
+
+public class UserAccount {
+
+    private Long id;
+    private String username;
+    private String passwordText;
+    private String fullName;
+    private String roleCode;
+    private String activeYn;
+
+    public Long getId() {
+        return id;
+    }
+
+    public void setId(Long id) {
+        this.id = id;
+    }
+
+    public String getUsername() {
+        return username;
+    }
+
+    public void setUsername(String username) {
+        this.username = username;
+    }
+
+    public String getPasswordText() {
+        return passwordText;
+    }
+
+    public void setPasswordText(String passwordText) {
+        this.passwordText = passwordText;
+    }
+
+    public String getFullName() {
+        return fullName;
+    }
+
+    public void setFullName(String fullName) {
+        this.fullName = fullName;
+    }
+
+    public String getRoleCode() {
+        return roleCode;
+    }
+
+    public void setRoleCode(String roleCode) {
+        this.roleCode = roleCode;
+    }
+
+    public String getActiveYn() {
+        return activeYn;
+    }
+
+    public void setActiveYn(String activeYn) {
+        this.activeYn = activeYn;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/auth/UserMapper.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/auth/UserMapper.java
@ -0,0 +1,26 @@
+package com.hanwha.nexacrodemo.auth;
+
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Result;
+import org.apache.ibatis.annotations.Results;
+import org.apache.ibatis.annotations.Select;
+
+@Mapper
+public interface UserMapper {
+
+    @Select("""
+        select id, username, password_text, full_name, role_code, active_yn
+        from app_user
+        where username = #{username}
+        """)
+    @Results(id = "userAccountMap", value = {
+        @Result(property = "id", column = "id"),
+        @Result(property = "username", column = "username"),
+        @Result(property = "passwordText", column = "password_text"),
+        @Result(property = "fullName", column = "full_name"),
+        @Result(property = "roleCode", column = "role_code"),
+        @Result(property = "activeYn", column = "active_yn")
+    })
+    UserAccount findByUsername(String username);
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/batch/BatchScheduler.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/batch/BatchScheduler.java
@ -0,0 +1,26 @@
+package com.hanwha.nexacrodemo.batch;
+
+import com.hanwha.nexacrodemo.consolidation.ConsolidationService;
+import org.springframework.beans.factory.annotation.Value;
+import org.springframework.boot.autoconfigure.condition.ConditionalOnProperty;
+import org.springframework.scheduling.annotation.Scheduled;
+import org.springframework.stereotype.Component;
+
+@Component
+@ConditionalOnProperty(name = "app.batch.enabled", havingValue = "true")
+public class BatchScheduler {
+
+    private final ConsolidationService consolidationService;
+    private final String workerName;
+
+    public BatchScheduler(ConsolidationService consolidationService, @Value("${app.batch.worker-name}") String workerName) {
+        this.consolidationService = consolidationService;
+        this.workerName = workerName;
+    }
+
+    @Scheduled(fixedDelayString = "${app.batch.poll-interval-ms:5000}")
+    public void poll() {
+        consolidationService.processPendingRuns(workerName);
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/common/ApiException.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/common/ApiException.java
@ -0,0 +1,18 @@
+package com.hanwha.nexacrodemo.common;
+
+import org.springframework.http.HttpStatus;
+
+public class ApiException extends RuntimeException {
+
+    private final HttpStatus status;
+
+    public ApiException(HttpStatus status, String message) {
+        super(message);
+        this.status = status;
+    }
+
+    public HttpStatus getStatus() {
+        return status;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/common/GlobalExceptionHandler.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/common/GlobalExceptionHandler.java
@ -0,0 +1,39 @@
+package com.hanwha.nexacrodemo.common;
+
+import java.util.LinkedHashMap;
+import java.util.Map;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.ResponseEntity;
+import org.springframework.validation.FieldError;
+import org.springframework.web.bind.MethodArgumentNotValidException;
+import org.springframework.web.bind.annotation.ExceptionHandler;
+import org.springframework.web.bind.annotation.RestControllerAdvice;
+
+@RestControllerAdvice
+public class GlobalExceptionHandler {
+
+    @ExceptionHandler(ApiException.class)
+    public ResponseEntity<Map<String, Object>> handleApiException(ApiException exception) {
+        return ResponseEntity.status(exception.getStatus()).body(errorBody(exception.getMessage()));
+    }
+
+    @ExceptionHandler(MethodArgumentNotValidException.class)
+    public ResponseEntity<Map<String, Object>> handleValidationException(MethodArgumentNotValidException exception) {
+        FieldError fieldError = exception.getBindingResult().getFieldErrors().stream().findFirst().orElse(null);
+        String message = fieldError == null ? "입력값이 올바르지 않습니다." : fieldError.getDefaultMessage();
+        return ResponseEntity.status(HttpStatus.BAD_REQUEST).body(errorBody(message));
+    }
+
+    @ExceptionHandler(Exception.class)
+    public ResponseEntity<Map<String, Object>> handleUnexpectedException(Exception exception) {
+        return ResponseEntity.status(HttpStatus.INTERNAL_SERVER_ERROR).body(errorBody(exception.getMessage()));
+    }
+
+    private Map<String, Object> errorBody(String message) {
+        Map<String, Object> body = new LinkedHashMap<>();
+        body.put("ok", false);
+        body.put("message", message);
+        return body;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/common/HashUtils.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/common/HashUtils.java
@ -0,0 +1,31 @@
+package com.hanwha.nexacrodemo.common;
+
+import java.io.IOException;
+import java.io.InputStream;
+import java.security.MessageDigest;
+import java.security.NoSuchAlgorithmException;
+
+public final class HashUtils {
+
+    private HashUtils() {
+    }
+
+    public static String sha256(InputStream inputStream) {
+        try {
+            MessageDigest digest = MessageDigest.getInstance("SHA-256");
+            byte[] buffer = new byte[8192];
+            int read;
+            while ((read = inputStream.read(buffer)) != -1) {
+                digest.update(buffer, 0, read);
+            }
+            StringBuilder builder = new StringBuilder();
+            for (byte item : digest.digest()) {
+                builder.append(String.format("%02x", item));
+            }
+            return builder.toString();
+        } catch (IOException | NoSuchAlgorithmException exception) {
+            throw new IllegalStateException("파일 체크섬 계산에 실패했습니다.", exception);
+        }
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/common/MapKeyUtils.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/common/MapKeyUtils.java
@ -0,0 +1,47 @@
+package com.hanwha.nexacrodemo.common;
+
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+
+public final class MapKeyUtils {
+
+    private MapKeyUtils() {
+    }
+
+    public static Map<String, Object> camelize(Map<String, Object> source) {
+        Map<String, Object> target = new LinkedHashMap<>();
+        for (Map.Entry<String, Object> entry : source.entrySet()) {
+            target.put(toCamelCase(entry.getKey()), entry.getValue());
+        }
+        return target;
+    }
+
+    public static List<Map<String, Object>> camelizeList(List<Map<String, Object>> source) {
+        List<Map<String, Object>> result = new ArrayList<>();
+        for (Map<String, Object> item : source) {
+            result.add(camelize(item));
+        }
+        return result;
+    }
+
+    private static String toCamelCase(String source) {
+        StringBuilder builder = new StringBuilder();
+        boolean upperNext = false;
+        for (char current : source.toCharArray()) {
+            if (current == '_') {
+                upperNext = true;
+                continue;
+            }
+            if (upperNext) {
+                builder.append(Character.toUpperCase(current));
+                upperNext = false;
+            } else {
+                builder.append(current);
+            }
+        }
+        return builder.toString();
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/common/TxResponse.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/common/TxResponse.java
@ -0,0 +1,51 @@
+package com.hanwha.nexacrodemo.common;
+
+import java.util.LinkedHashMap;
+import java.util.Map;
+
+public class TxResponse {
+
+    private boolean ok = true;
+    private String message = "OK";
+    private final Map<String, Object> variables = new LinkedHashMap<>();
+    private final Map<String, Object> datasets = new LinkedHashMap<>();
+
+    public static TxResponse ok() {
+        return new TxResponse();
+    }
+
+    public TxResponse addVariable(String key, Object value) {
+        this.variables.put(key, value);
+        return this;
+    }
+
+    public TxResponse addDataset(String key, Object value) {
+        this.datasets.put(key, value);
+        return this;
+    }
+
+    public boolean isOk() {
+        return ok;
+    }
+
+    public void setOk(boolean ok) {
+        this.ok = ok;
+    }
+
+    public String getMessage() {
+        return message;
+    }
+
+    public void setMessage(String message) {
+        this.message = message;
+    }
+
+    public Map<String, Object> getVariables() {
+        return variables;
+    }
+
+    public Map<String, Object> getDatasets() {
+        return datasets;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/config/AuthInterceptor.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/config/AuthInterceptor.java
@ -0,0 +1,28 @@
+package com.hanwha.nexacrodemo.config;
+
+import com.hanwha.nexacrodemo.auth.AuthService;
+import jakarta.servlet.http.HttpServletRequest;
+import jakarta.servlet.http.HttpServletResponse;
+import org.springframework.stereotype.Component;
+import org.springframework.web.servlet.HandlerInterceptor;
+
+@Component
+public class AuthInterceptor implements HandlerInterceptor {
+
+    private final AuthService authService;
+
+    public AuthInterceptor(AuthService authService) {
+        this.authService = authService;
+    }
+
+    @Override
+    public boolean preHandle(HttpServletRequest request, HttpServletResponse response, Object handler) {
+        String uri = request.getRequestURI();
+        if (uri.startsWith("/api/auth/login") || uri.startsWith("/actuator/health") || uri.startsWith("/error")) {
+            return true;
+        }
+        authService.currentUser(request.getSession());
+        return true;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/config/WebConfig.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/config/WebConfig.java
@ -0,0 +1,21 @@
+package com.hanwha.nexacrodemo.config;
+
+import org.springframework.context.annotation.Configuration;
+import org.springframework.web.servlet.config.annotation.InterceptorRegistry;
+import org.springframework.web.servlet.config.annotation.WebMvcConfigurer;
+
+@Configuration
+public class WebConfig implements WebMvcConfigurer {
+
+    private final AuthInterceptor authInterceptor;
+
+    public WebConfig(AuthInterceptor authInterceptor) {
+        this.authInterceptor = authInterceptor;
+    }
+
+    @Override
+    public void addInterceptors(InterceptorRegistry registry) {
+        registry.addInterceptor(authInterceptor).addPathPatterns("/api/**");
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationController.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationController.java
@ -0,0 +1,53 @@
+package com.hanwha.nexacrodemo.consolidation;
+
+import com.hanwha.nexacrodemo.auth.AuthService;
+import com.hanwha.nexacrodemo.auth.ConsolidationRequest;
+import com.hanwha.nexacrodemo.auth.SessionUser;
+import jakarta.servlet.http.HttpSession;
+import jakarta.validation.Valid;
+import java.util.List;
+import java.util.Map;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PathVariable;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RestController;
+
+@RestController
+@RequestMapping("/api")
+public class ConsolidationController {
+
+    private final AuthService authService;
+    private final ConsolidationService consolidationService;
+
+    public ConsolidationController(AuthService authService, ConsolidationService consolidationService) {
+        this.authService = authService;
+        this.consolidationService = consolidationService;
+    }
+
+    @PostMapping("/consolidations/runs")
+    public Map<String, Object> requestRun(@Valid @RequestBody ConsolidationRequest request, HttpSession session) {
+        SessionUser sessionUser = authService.requireRole(session, "OPERATOR");
+        return consolidationService.requestRun(request, sessionUser);
+    }
+
+    @GetMapping("/consolidations/runs/{runId}")
+    public Map<String, Object> run(@PathVariable Long runId, HttpSession session) {
+        authService.requireRole(session, "VIEWER");
+        return consolidationService.getRun(runId);
+    }
+
+    @GetMapping("/jobs")
+    public List<Map<String, Object>> jobs(HttpSession session) {
+        authService.requireRole(session, "VIEWER");
+        return consolidationService.listJobs();
+    }
+
+    @PostMapping("/jobs/{runId}/retry")
+    public Map<String, Object> retry(@PathVariable Long runId, HttpSession session) {
+        SessionUser sessionUser = authService.requireRole(session, "OPERATOR");
+        return consolidationService.retry(runId, sessionUser);
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationMapper.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationMapper.java
@ -0,0 +1,138 @@
+package com.hanwha.nexacrodemo.consolidation;
+
+import java.math.BigDecimal;
+import java.util.List;
+import java.util.Map;
+import org.apache.ibatis.annotations.Insert;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Options;
+import org.apache.ibatis.annotations.Param;
+import org.apache.ibatis.annotations.Select;
+import org.apache.ibatis.annotations.Update;
+
+@Mapper
+public interface ConsolidationMapper {
+
+    @Insert("""
+        insert into consolidation_run (
+            fiscal_period,
+            status_code,
+            requested_by,
+            report_currency
+        ) values (
+            #{fiscalPeriod},
+            #{statusCode},
+            #{requestedBy},
+            #{reportCurrency}
+        )
+        """)
+    @Options(useGeneratedKeys = true, keyProperty = "id")
+    void insertRun(ConsolidationRunCommand command);
+
+    @Select("""
+        select id, fiscal_period, status_code, requested_by, requested_at, started_at, finished_at, report_currency, summary_message
+        from consolidation_run
+        order by id desc
+        fetch first 20 rows only
+        """)
+    List<Map<String, Object>> listRuns();
+
+    @Select("""
+        select id, fiscal_period, status_code, requested_by, requested_at, started_at, finished_at, report_currency, summary_message
+        from consolidation_run
+        where status_code = 'REQUESTED'
+        order by requested_at
+        fetch first 10 rows only
+        """)
+    List<Map<String, Object>> listRequestedRuns();
+
+    @Select("""
+        select id, fiscal_period, status_code, requested_by, requested_at, started_at, finished_at, report_currency, summary_message
+        from consolidation_run
+        where id = #{id}
+        """)
+    Map<String, Object> findRun(Long id);
+
+    @Update("""
+        update consolidation_run
+        set status_code = 'PROCESSING',
+            started_at = current_timestamp,
+            worker_name = #{workerName}
+        where id = #{id}
+          and status_code = 'REQUESTED'
+        """)
+    int claimRun(@Param("id") Long id, @Param("workerName") String workerName);
+
+    @Update("""
+        update consolidation_run
+        set status_code = 'SUCCESS',
+            finished_at = current_timestamp,
+            summary_message = #{summaryMessage}
+        where id = #{id}
+        """)
+    void markRunSuccess(@Param("id") Long id, @Param("summaryMessage") String summaryMessage);
+
+    @Update("""
+        update consolidation_run
+        set status_code = 'FAILED',
+            finished_at = current_timestamp,
+            summary_message = #{summaryMessage}
+        where id = #{id}
+        """)
+    void markRunFailure(@Param("id") Long id, @Param("summaryMessage") String summaryMessage);
+
+    @Insert("""
+        insert into elimination_entry (
+            run_id,
+            entity_code,
+            partner_entity_code,
+            account_code,
+            elimination_amount,
+            note
+        ) values (
+            #{runId},
+            #{entityCode},
+            #{partnerEntityCode},
+            #{accountCode},
+            #{eliminationAmount},
+            #{note}
+        )
+        """)
+    void insertEliminationEntry(
+        @Param("runId") Long runId,
+        @Param("entityCode") String entityCode,
+        @Param("partnerEntityCode") String partnerEntityCode,
+        @Param("accountCode") String accountCode,
+        @Param("eliminationAmount") BigDecimal eliminationAmount,
+        @Param("note") String note
+    );
+
+    @Insert("""
+        insert into job_log (
+            job_type,
+            reference_id,
+            log_level,
+            log_message
+        ) values (
+            #{jobType},
+            #{referenceId},
+            #{logLevel},
+            #{logMessage}
+        )
+        """)
+    void insertJobLog(
+        @Param("jobType") String jobType,
+        @Param("referenceId") Long referenceId,
+        @Param("logLevel") String logLevel,
+        @Param("logMessage") String logMessage
+    );
+
+    @Select("""
+        select id, job_type, reference_id, log_level, log_message, created_at
+        from job_log
+        order by id desc
+        fetch first 50 rows only
+        """)
+    List<Map<String, Object>> listJobLogs();
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationPayload.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationPayload.java
@ -0,0 +1,32 @@
+package com.hanwha.nexacrodemo.consolidation;
+
+import java.math.BigDecimal;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+
+public class ConsolidationPayload {
+
+    private final List<Map<String, Object>> contributionRows = new ArrayList<>();
+    private final List<Map<String, Object>> eliminationRows = new ArrayList<>();
+    private final List<Map<String, Object>> forecastRows = new ArrayList<>();
+    private final Map<String, BigDecimal> metrics = new LinkedHashMap<>();
+
+    public List<Map<String, Object>> getContributionRows() {
+        return contributionRows;
+    }
+
+    public List<Map<String, Object>> getEliminationRows() {
+        return eliminationRows;
+    }
+
+    public List<Map<String, Object>> getForecastRows() {
+        return forecastRows;
+    }
+
+    public Map<String, BigDecimal> getMetrics() {
+        return metrics;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationRunCommand.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationRunCommand.java
@ -0,0 +1,51 @@
+package com.hanwha.nexacrodemo.consolidation;
+
+public class ConsolidationRunCommand {
+
+    private Long id;
+    private String fiscalPeriod;
+    private String statusCode;
+    private String requestedBy;
+    private String reportCurrency;
+
+    public Long getId() {
+        return id;
+    }
+
+    public void setId(Long id) {
+        this.id = id;
+    }
+
+    public String getFiscalPeriod() {
+        return fiscalPeriod;
+    }
+
+    public void setFiscalPeriod(String fiscalPeriod) {
+        this.fiscalPeriod = fiscalPeriod;
+    }
+
+    public String getStatusCode() {
+        return statusCode;
+    }
+
+    public void setStatusCode(String statusCode) {
+        this.statusCode = statusCode;
+    }
+
+    public String getRequestedBy() {
+        return requestedBy;
+    }
+
+    public void setRequestedBy(String requestedBy) {
+        this.requestedBy = requestedBy;
+    }
+
+    public String getReportCurrency() {
+        return reportCurrency;
+    }
+
+    public void setReportCurrency(String reportCurrency) {
+        this.reportCurrency = reportCurrency;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationService.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/consolidation/ConsolidationService.java
@ -0,0 +1,190 @@
+package com.hanwha.nexacrodemo.consolidation;
+
+import com.hanwha.nexacrodemo.auth.ConsolidationRequest;
+import com.hanwha.nexacrodemo.auth.SessionUser;
+import com.hanwha.nexacrodemo.common.ApiException;
+import com.hanwha.nexacrodemo.common.MapKeyUtils;
+import com.hanwha.nexacrodemo.master.MasterDataService;
+import com.hanwha.nexacrodemo.report.ReportService;
+import com.hanwha.nexacrodemo.upload.UploadMapper;
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+import java.util.stream.Collectors;
+import org.springframework.http.HttpStatus;
+import org.springframework.stereotype.Service;
+
+@Service
+public class ConsolidationService {
+
+    private final ConsolidationMapper consolidationMapper;
+    private final UploadMapper uploadMapper;
+    private final MasterDataService masterDataService;
+    private final ReportService reportService;
+
+    public ConsolidationService(
+        ConsolidationMapper consolidationMapper,
+        UploadMapper uploadMapper,
+        MasterDataService masterDataService,
+        ReportService reportService
+    ) {
+        this.consolidationMapper = consolidationMapper;
+        this.uploadMapper = uploadMapper;
+        this.masterDataService = masterDataService;
+        this.reportService = reportService;
+    }
+
+    public Map<String, Object> requestRun(ConsolidationRequest request, SessionUser sessionUser) {
+        ConsolidationRunCommand command = new ConsolidationRunCommand();
+        command.setFiscalPeriod(request.getFiscalPeriod());
+        command.setStatusCode("REQUESTED");
+        command.setRequestedBy(sessionUser.getUsername());
+        command.setReportCurrency(request.getReportCurrency());
+        consolidationMapper.insertRun(command);
+        consolidationMapper.insertJobLog("CONSOLIDATION", command.getId(), "INFO", "집계 요청이 등록되었습니다.");
+        return MapKeyUtils.camelize(consolidationMapper.findRun(command.getId()));
+    }
+
+    public Map<String, Object> getRun(Long runId) {
+        Map<String, Object> run = consolidationMapper.findRun(runId);
+        if (run == null) {
+            throw new ApiException(HttpStatus.NOT_FOUND, "집계 실행 정보를 찾을 수 없습니다.");
+        }
+        return MapKeyUtils.camelize(run);
+    }
+
+    public List<Map<String, Object>> listJobs() {
+        return MapKeyUtils.camelizeList(consolidationMapper.listJobLogs());
+    }
+
+    public Map<String, Object> retry(Long runId, SessionUser sessionUser) {
+        Map<String, Object> run = getRun(runId);
+        if (!"FAILED".equals(String.valueOf(run.get("statusCode")))) {
+            throw new ApiException(HttpStatus.BAD_REQUEST, "FAILED 상태의 집계만 재실행할 수 있습니다.");
+        }
+        ConsolidationRequest request = new ConsolidationRequest();
+        request.setFiscalPeriod(String.valueOf(run.get("fiscalPeriod")));
+        request.setReportCurrency(String.valueOf(run.get("reportCurrency")));
+        return requestRun(request, sessionUser);
+    }
+
+    public void processPendingRuns(String workerName) {
+        List<Map<String, Object>> requestedRuns = consolidationMapper.listRequestedRuns();
+        for (Map<String, Object> requestedRun : requestedRuns) {
+            Long runId = Long.valueOf(String.valueOf(requestedRun.get("id")));
+            int claimed = consolidationMapper.claimRun(runId, workerName);
+            if (claimed == 1) {
+                processClaimedRun(runId);
+            }
+        }
+    }
+
+    private void processClaimedRun(Long runId) {
+        Map<String, Object> run = getRun(runId);
+        String fiscalPeriod = String.valueOf(run.get("fiscalPeriod"));
+        try {
+            consolidationMapper.insertJobLog("CONSOLIDATION", runId, "INFO", "집계 처리를 시작합니다.");
+            ConsolidationPayload payload = computePayload(fiscalPeriod);
+            if (payload.getContributionRows().isEmpty()) {
+                throw new ApiException(HttpStatus.BAD_REQUEST, "집계 가능한 ACCEPTED trial-balance 업로드가 없습니다.");
+            }
+            for (Map<String, Object> elimination : payload.getEliminationRows()) {
+                consolidationMapper.insertEliminationEntry(
+                    runId,
+                    String.valueOf(elimination.get("entityCode")),
+                    String.valueOf(elimination.get("partnerEntityCode")),
+                    String.valueOf(elimination.get("accountCode")),
+                    new BigDecimal(String.valueOf(elimination.get("eliminationAmount"))),
+                    String.valueOf(elimination.get("note"))
+                );
+            }
+            reportService.generateReports(runId, fiscalPeriod, payload);
+            String summary = "rows=" + payload.getContributionRows().size() + ", eliminations=" + payload.getEliminationRows().size() + ", forecast=" + payload.getForecastRows().size();
+            consolidationMapper.markRunSuccess(runId, summary);
+            consolidationMapper.insertJobLog("CONSOLIDATION", runId, "SUCCESS", "집계와 리포트 생성을 완료했습니다.");
+        } catch (Exception exception) {
+            consolidationMapper.markRunFailure(runId, exception.getMessage());
+            consolidationMapper.insertJobLog("CONSOLIDATION", runId, "ERROR", exception.getMessage());
+        }
+    }
+
+    private ConsolidationPayload computePayload(String fiscalPeriod) {
+        List<Map<String, Object>> trialRows = MapKeyUtils.camelizeList(uploadMapper.listAcceptedRows("trial-balance", fiscalPeriod));
+        List<Map<String, Object>> forecastRows = MapKeyUtils.camelizeList(uploadMapper.listAcceptedRows("forecast", fiscalPeriod));
+        MasterDataService.ReferenceSnapshot snapshot = masterDataService.snapshot();
+
+        Map<String, BigDecimal> ownershipMap = snapshot.ownershipRates().stream()
+            .collect(Collectors.toMap(
+                item -> String.valueOf(item.get("childEntityCode")),
+                item -> new BigDecimal(String.valueOf(item.get("ownershipRatio")))
+            ));
+        var internalAccounts = snapshot.internalTradeAccounts();
+        ConsolidationPayload payload = new ConsolidationPayload();
+
+        BigDecimal grossContribution = BigDecimal.ZERO;
+        BigDecimal eliminationAmount = BigDecimal.ZERO;
+        BigDecimal forecastAmount = BigDecimal.ZERO;
+
+        for (Map<String, Object> source : trialRows) {
+            String entityCode = String.valueOf(source.get("entityCode"));
+            String accountCode = String.valueOf(source.get("accountCode"));
+            String partnerEntityCode = source.get("partnerEntityCode") == null ? "" : String.valueOf(source.get("partnerEntityCode"));
+            BigDecimal translatedAmount = decimal(source.get("translatedAmount"));
+            BigDecimal ownershipRatio = ownershipMap.getOrDefault(entityCode, BigDecimal.ONE);
+            BigDecimal weightedAmount = translatedAmount.multiply(ownershipRatio).setScale(2, RoundingMode.HALF_UP);
+            boolean internal = internalAccounts.contains(accountCode);
+            BigDecimal finalAmount = internal ? BigDecimal.ZERO : weightedAmount;
+
+            Map<String, Object> contributionRow = new LinkedHashMap<>();
+            contributionRow.put("entityCode", entityCode);
+            contributionRow.put("accountCode", accountCode);
+            contributionRow.put("partnerEntityCode", partnerEntityCode);
+            contributionRow.put("translatedAmount", translatedAmount);
+            contributionRow.put("ownershipRatio", ownershipRatio);
+            contributionRow.put("finalAmount", finalAmount);
+            contributionRow.put("internalTrade", internal ? "Y" : "N");
+            payload.getContributionRows().add(contributionRow);
+
+            grossContribution = grossContribution.add(weightedAmount);
+            if (internal) {
+                eliminationAmount = eliminationAmount.add(weightedAmount.abs());
+                Map<String, Object> eliminationRow = new LinkedHashMap<>();
+                eliminationRow.put("entityCode", entityCode);
+                eliminationRow.put("partnerEntityCode", partnerEntityCode);
+                eliminationRow.put("accountCode", accountCode);
+                eliminationRow.put("eliminationAmount", weightedAmount.negate().setScale(2, RoundingMode.HALF_UP));
+                eliminationRow.put("note", "Intercompany elimination");
+                payload.getEliminationRows().add(eliminationRow);
+            }
+        }
+
+        for (Map<String, Object> source : forecastRows) {
+            BigDecimal translatedAmount = decimal(source.get("translatedAmount"));
+            forecastAmount = forecastAmount.add(translatedAmount);
+            Map<String, Object> forecastRow = new LinkedHashMap<>();
+            forecastRow.put("entityCode", String.valueOf(source.get("entityCode")));
+            forecastRow.put("accountCode", String.valueOf(source.get("accountCode")));
+            forecastRow.put("scenarioCode", String.valueOf(source.get("scenarioCode")));
+            forecastRow.put("translatedAmount", translatedAmount);
+            payload.getForecastRows().add(forecastRow);
+        }
+
+        payload.getMetrics().put("acceptedTrialRows", BigDecimal.valueOf(trialRows.size()));
+        payload.getMetrics().put("acceptedForecastRows", BigDecimal.valueOf(forecastRows.size()));
+        payload.getMetrics().put("grossContributionKrw", grossContribution.setScale(2, RoundingMode.HALF_UP));
+        payload.getMetrics().put("eliminationKrw", eliminationAmount.setScale(2, RoundingMode.HALF_UP));
+        payload.getMetrics().put("forecastKrw", forecastAmount.setScale(2, RoundingMode.HALF_UP));
+        payload.getMetrics().put("netContributionKrw", grossContribution.subtract(eliminationAmount).setScale(2, RoundingMode.HALF_UP));
+
+        return payload;
+    }
+
+    private BigDecimal decimal(Object value) {
+        if (value == null) {
+            return BigDecimal.ZERO;
+        }
+        return new BigDecimal(String.valueOf(value));
+    }
+}
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/master/MasterDataMapper.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/master/MasterDataMapper.java
@ -0,0 +1,53 @@
+package com.hanwha.nexacrodemo.master;
+
+import java.util.List;
+import java.util.Map;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Select;
+
+@Mapper
+public interface MasterDataMapper {
+
+    @Select("""
+        select entity_code, entity_name, base_currency
+        from legal_entity
+        order by entity_code
+        """)
+    List<Map<String, Object>> findEntities();
+
+    @Select("""
+        select account_code, account_name, account_category, internal_trade_yn
+        from account_code
+        order by account_code
+        """)
+    List<Map<String, Object>> findAccounts();
+
+    @Select("""
+        select fiscal_period, currency_code, rate_to_krw
+        from fx_rate
+        order by fiscal_period, currency_code
+        """)
+    List<Map<String, Object>> findFxRates();
+
+    @Select("""
+        select parent_entity_code, child_entity_code, ownership_ratio
+        from ownership_rate
+        order by parent_entity_code, child_entity_code
+        """)
+    List<Map<String, Object>> findOwnershipRates();
+
+    @Select("""
+        select template_code, template_name, template_version, description
+        from upload_template
+        order by template_code
+        """)
+    List<Map<String, Object>> findTemplates();
+
+    @Select("""
+        select username, full_name, role_code, active_yn
+        from app_user
+        order by username
+        """)
+    List<Map<String, Object>> findUsers();
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/master/MasterDataService.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/master/MasterDataService.java
@ -0,0 +1,74 @@
+package com.hanwha.nexacrodemo.master;
+
+import com.hanwha.nexacrodemo.common.TxResponse;
+import com.hanwha.nexacrodemo.common.MapKeyUtils;
+import java.util.List;
+import java.util.Map;
+import java.util.Set;
+import java.util.stream.Collectors;
+import org.springframework.stereotype.Service;
+
+@Service
+public class MasterDataService {
+
+    private final MasterDataMapper masterDataMapper;
+
+    public MasterDataService(MasterDataMapper masterDataMapper) {
+        this.masterDataMapper = masterDataMapper;
+    }
+
+    public TxResponse loadReferenceData() {
+        List<Map<String, Object>> entities = MapKeyUtils.camelizeList(masterDataMapper.findEntities());
+        List<Map<String, Object>> accounts = MapKeyUtils.camelizeList(masterDataMapper.findAccounts());
+        List<Map<String, Object>> fxRates = MapKeyUtils.camelizeList(masterDataMapper.findFxRates());
+        List<Map<String, Object>> ownershipRates = MapKeyUtils.camelizeList(masterDataMapper.findOwnershipRates());
+        List<Map<String, Object>> templates = MapKeyUtils.camelizeList(masterDataMapper.findTemplates());
+        List<Map<String, Object>> users = MapKeyUtils.camelizeList(masterDataMapper.findUsers());
+
+        return TxResponse.ok()
+            .addVariable("entityCount", entities.size())
+            .addVariable("accountCount", accounts.size())
+            .addVariable("fxRateCount", fxRates.size())
+            .addVariable("ownershipCount", ownershipRates.size())
+            .addDataset("entities", entities)
+            .addDataset("accounts", accounts)
+            .addDataset("fxRates", fxRates)
+            .addDataset("ownerships", ownershipRates)
+            .addDataset("templates", templates)
+            .addDataset("users", users);
+    }
+
+    public ReferenceSnapshot snapshot() {
+        return new ReferenceSnapshot(
+            MapKeyUtils.camelizeList(masterDataMapper.findEntities()),
+            MapKeyUtils.camelizeList(masterDataMapper.findAccounts()),
+            MapKeyUtils.camelizeList(masterDataMapper.findFxRates()),
+            MapKeyUtils.camelizeList(masterDataMapper.findOwnershipRates()),
+            MapKeyUtils.camelizeList(masterDataMapper.findTemplates())
+        );
+    }
+
+    public record ReferenceSnapshot(
+        List<Map<String, Object>> entities,
+        List<Map<String, Object>> accounts,
+        List<Map<String, Object>> fxRates,
+        List<Map<String, Object>> ownershipRates,
+        List<Map<String, Object>> templates
+    ) {
+
+        public Set<String> entityCodes() {
+            return entities.stream().map(item -> String.valueOf(item.get("entityCode"))).collect(Collectors.toSet());
+        }
+
+        public Set<String> accountCodes() {
+            return accounts.stream().map(item -> String.valueOf(item.get("accountCode"))).collect(Collectors.toSet());
+        }
+
+        public Set<String> internalTradeAccounts() {
+            return accounts.stream()
+                .filter(item -> "Y".equals(String.valueOf(item.get("internalTradeYn"))))
+                .map(item -> String.valueOf(item.get("accountCode")))
+                .collect(Collectors.toSet());
+        }
+    }
+}
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/minio/LocalObjectStorageService.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/minio/LocalObjectStorageService.java
@ -0,0 +1,59 @@
+package com.hanwha.nexacrodemo.minio;
+
+import com.hanwha.nexacrodemo.common.ApiException;
+import jakarta.annotation.PostConstruct;
+import java.io.IOException;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.nio.file.StandardOpenOption;
+import org.springframework.beans.factory.annotation.Value;
+import org.springframework.boot.autoconfigure.condition.ConditionalOnProperty;
+import org.springframework.http.HttpStatus;
+import org.springframework.stereotype.Component;
+
+@Component
+@ConditionalOnProperty(name = "app.storage.provider", havingValue = "local")
+public class LocalObjectStorageService implements ObjectStorageService {
+
+    private final Path rootPath;
+
+    public LocalObjectStorageService(@Value("${app.storage.local-root}") String rootPath) {
+        this.rootPath = Path.of(rootPath);
+    }
+
+    @PostConstruct
+    public void initialize() {
+        try {
+            Files.createDirectories(rootPath);
+        } catch (IOException exception) {
+            throw new IllegalStateException("로컬 스토리지를 초기화할 수 없습니다.", exception);
+        }
+    }
+
+    @Override
+    public void putObject(String objectKey, byte[] bytes, String contentType) {
+        try {
+            Path target = rootPath.resolve(objectKey);
+            Files.createDirectories(target.getParent());
+            Files.write(target, bytes, StandardOpenOption.CREATE, StandardOpenOption.TRUNCATE_EXISTING);
+            Files.writeString(target.resolveSibling(target.getFileName() + ".contentType"), contentType, StandardOpenOption.CREATE, StandardOpenOption.TRUNCATE_EXISTING);
+        } catch (IOException exception) {
+            throw new IllegalStateException("로컬 스토리지 저장에 실패했습니다.", exception);
+        }
+    }
+
+    @Override
+    public StoredObject getObject(String objectKey) {
+        try {
+            Path target = rootPath.resolve(objectKey);
+            if (!Files.exists(target)) {
+                throw new ApiException(HttpStatus.NOT_FOUND, "산출물을 찾을 수 없습니다.");
+            }
+            String contentType = Files.readString(target.resolveSibling(target.getFileName() + ".contentType"));
+            return new StoredObject(Files.readAllBytes(target), contentType);
+        } catch (IOException exception) {
+            throw new IllegalStateException("로컬 스토리지 조회에 실패했습니다.", exception);
+        }
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/minio/MinioObjectStorageService.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/minio/MinioObjectStorageService.java
@ -0,0 +1,85 @@
+package com.hanwha.nexacrodemo.minio;
+
+import com.hanwha.nexacrodemo.common.ApiException;
+import io.minio.BucketExistsArgs;
+import io.minio.GetObjectArgs;
+import io.minio.MakeBucketArgs;
+import io.minio.MinioClient;
+import io.minio.PutObjectArgs;
+import jakarta.annotation.PostConstruct;
+import java.io.ByteArrayInputStream;
+import java.io.IOException;
+import org.springframework.beans.factory.annotation.Value;
+import org.springframework.boot.autoconfigure.condition.ConditionalOnProperty;
+import org.springframework.http.HttpStatus;
+import org.springframework.stereotype.Component;
+
+@Component
+@ConditionalOnProperty(name = "app.storage.provider", havingValue = "minio", matchIfMissing = true)
+public class MinioObjectStorageService implements ObjectStorageService {
+
+    private final String bucket;
+    private final MinioClient minioClient;
+
+    public MinioObjectStorageService(
+        @Value("${app.storage.endpoint}") String endpoint,
+        @Value("${app.storage.access-key}") String accessKey,
+        @Value("${app.storage.secret-key}") String secretKey,
+        @Value("${app.storage.bucket}") String bucket
+    ) {
+        this.bucket = bucket;
+        this.minioClient = MinioClient.builder()
+            .endpoint(endpoint)
+            .credentials(accessKey, secretKey)
+            .build();
+    }
+
+    @PostConstruct
+    public void initialize() {
+        for (int attempt = 1; attempt <= 20; attempt++) {
+            try {
+                if (!minioClient.bucketExists(BucketExistsArgs.builder().bucket(bucket).build())) {
+                    minioClient.makeBucket(MakeBucketArgs.builder().bucket(bucket).build());
+                }
+                return;
+            } catch (Exception exception) {
+                if (attempt == 20) {
+                    throw new IllegalStateException("MinIO 버킷 초기화에 실패했습니다.", exception);
+                }
+                try {
+                    Thread.sleep(2000);
+                } catch (InterruptedException interruptedException) {
+                    Thread.currentThread().interrupt();
+                    throw new IllegalStateException("MinIO 초기화 대기 중 인터럽트가 발생했습니다.", interruptedException);
+                }
+            }
+        }
+    }
+
+    @Override
+    public void putObject(String objectKey, byte[] bytes, String contentType) {
+        try {
+            minioClient.putObject(
+                PutObjectArgs.builder()
+                    .bucket(bucket)
+                    .object(objectKey)
+                    .contentType(contentType)
+                    .stream(new ByteArrayInputStream(bytes), bytes.length, -1)
+                    .build()
+            );
+        } catch (Exception exception) {
+            throw new IllegalStateException("MinIO 업로드에 실패했습니다.", exception);
+        }
+    }
+
+    @Override
+    public StoredObject getObject(String objectKey) {
+        try (var inputStream = minioClient.getObject(GetObjectArgs.builder().bucket(bucket).object(objectKey).build())) {
+            return new StoredObject(inputStream.readAllBytes(), "application/octet-stream");
+        } catch (IOException exception) {
+            throw new IllegalStateException("MinIO 파일 읽기에 실패했습니다.", exception);
+        } catch (Exception exception) {
+            throw new ApiException(HttpStatus.NOT_FOUND, "산출물을 찾을 수 없습니다.");
+        }
+    }
+}
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/minio/ObjectStorageService.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/minio/ObjectStorageService.java
@ -0,0 +1,9 @@
+package com.hanwha.nexacrodemo.minio;
+
+public interface ObjectStorageService {
+
+    void putObject(String objectKey, byte[] bytes, String contentType);
+
+    StoredObject getObject(String objectKey);
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/minio/StoredObject.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/minio/StoredObject.java
@ -0,0 +1,21 @@
+package com.hanwha.nexacrodemo.minio;
+
+public class StoredObject {
+
+    private final byte[] bytes;
+    private final String contentType;
+
+    public StoredObject(byte[] bytes, String contentType) {
+        this.bytes = bytes;
+        this.contentType = contentType;
+    }
+
+    public byte[] getBytes() {
+        return bytes;
+    }
+
+    public String getContentType() {
+        return contentType;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/report/ReportArtifactCommand.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/report/ReportArtifactCommand.java
@ -0,0 +1,51 @@
+package com.hanwha.nexacrodemo.report;
+
+public class ReportArtifactCommand {
+
+    private Long id;
+    private Long runId;
+    private String artifactType;
+    private String objectKey;
+    private String downloadName;
+
+    public Long getId() {
+        return id;
+    }
+
+    public void setId(Long id) {
+        this.id = id;
+    }
+
+    public Long getRunId() {
+        return runId;
+    }
+
+    public void setRunId(Long runId) {
+        this.runId = runId;
+    }
+
+    public String getArtifactType() {
+        return artifactType;
+    }
+
+    public void setArtifactType(String artifactType) {
+        this.artifactType = artifactType;
+    }
+
+    public String getObjectKey() {
+        return objectKey;
+    }
+
+    public void setObjectKey(String objectKey) {
+        this.objectKey = objectKey;
+    }
+
+    public String getDownloadName() {
+        return downloadName;
+    }
+
+    public void setDownloadName(String downloadName) {
+        this.downloadName = downloadName;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/report/ReportController.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/report/ReportController.java
@ -0,0 +1,29 @@
+package com.hanwha.nexacrodemo.report;
+
+import com.hanwha.nexacrodemo.auth.AuthService;
+import jakarta.servlet.http.HttpSession;
+import org.springframework.core.io.ByteArrayResource;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PathVariable;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RestController;
+
+@RestController
+@RequestMapping("/api/reports")
+public class ReportController {
+
+    private final AuthService authService;
+    private final ReportService reportService;
+
+    public ReportController(AuthService authService, ReportService reportService) {
+        this.authService = authService;
+        this.reportService = reportService;
+    }
+
+    @GetMapping("/{artifactId}/download")
+    public ResponseEntity<ByteArrayResource> download(@PathVariable Long artifactId, HttpSession session) {
+        authService.requireRole(session, "VIEWER");
+        return reportService.downloadArtifact(artifactId);
+    }
+}
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/report/ReportMapper.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/report/ReportMapper.java
@ -0,0 +1,44 @@
+package com.hanwha.nexacrodemo.report;
+
+import java.util.List;
+import java.util.Map;
+import org.apache.ibatis.annotations.Insert;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Options;
+import org.apache.ibatis.annotations.Select;
+
+@Mapper
+public interface ReportMapper {
+
+    @Insert("""
+        insert into report_artifact (
+            run_id,
+            artifact_type,
+            object_key,
+            download_name
+        ) values (
+            #{runId},
+            #{artifactType},
+            #{objectKey},
+            #{downloadName}
+        )
+        """)
+    @Options(useGeneratedKeys = true, keyProperty = "id")
+    void insertArtifact(ReportArtifactCommand command);
+
+    @Select("""
+        select id, run_id, artifact_type, object_key, download_name, created_at
+        from report_artifact
+        order by id desc
+        fetch first 20 rows only
+        """)
+    List<Map<String, Object>> listArtifacts();
+
+    @Select("""
+        select id, run_id, artifact_type, object_key, download_name, created_at
+        from report_artifact
+        where id = #{id}
+        """)
+    Map<String, Object> findArtifactById(Long id);
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/report/ReportService.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/report/ReportService.java
@ -0,0 +1,153 @@
+package com.hanwha.nexacrodemo.report;
+
+import com.hanwha.nexacrodemo.common.ApiException;
+import com.hanwha.nexacrodemo.common.MapKeyUtils;
+import com.hanwha.nexacrodemo.common.TxResponse;
+import com.hanwha.nexacrodemo.consolidation.ConsolidationMapper;
+import com.hanwha.nexacrodemo.consolidation.ConsolidationPayload;
+import com.hanwha.nexacrodemo.minio.ObjectStorageService;
+import com.hanwha.nexacrodemo.minio.StoredObject;
+import com.lowagie.text.Document;
+import com.lowagie.text.Paragraph;
+import com.lowagie.text.pdf.PdfWriter;
+import java.io.ByteArrayOutputStream;
+import java.io.IOException;
+import java.math.BigDecimal;
+import java.util.List;
+import java.util.Map;
+import org.apache.poi.ss.usermodel.Row;
+import org.apache.poi.ss.usermodel.Sheet;
+import org.apache.poi.xssf.usermodel.XSSFWorkbook;
+import org.springframework.core.io.ByteArrayResource;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.MediaType;
+import org.springframework.http.ResponseEntity;
+import org.springframework.stereotype.Service;
+
+@Service
+public class ReportService {
+
+    private final ReportMapper reportMapper;
+    private final ConsolidationMapper consolidationMapper;
+    private final ObjectStorageService objectStorageService;
+
+    public ReportService(
+        ReportMapper reportMapper,
+        ConsolidationMapper consolidationMapper,
+        ObjectStorageService objectStorageService
+    ) {
+        this.reportMapper = reportMapper;
+        this.consolidationMapper = consolidationMapper;
+        this.objectStorageService = objectStorageService;
+    }
+
+    public TxResponse loadRunOverview() {
+        return TxResponse.ok().addDataset("runs", MapKeyUtils.camelizeList(consolidationMapper.listRuns()));
+    }
+
+    public TxResponse loadReportOverview() {
+        return TxResponse.ok()
+            .addDataset("artifacts", MapKeyUtils.camelizeList(reportMapper.listArtifacts()))
+            .addDataset("jobLogs", MapKeyUtils.camelizeList(consolidationMapper.listJobLogs()));
+    }
+
+    public void generateReports(Long runId, String fiscalPeriod, ConsolidationPayload payload) {
+        try {
+            byte[] excelBytes = buildExcel(payload);
+            byte[] pdfBytes = buildPdf(fiscalPeriod, payload);
+
+            ReportArtifactCommand excelArtifact = new ReportArtifactCommand();
+            excelArtifact.setRunId(runId);
+            excelArtifact.setArtifactType("EXCEL");
+            excelArtifact.setObjectKey("runs/" + runId + "/consolidation-" + fiscalPeriod + ".xlsx");
+            excelArtifact.setDownloadName("consolidation-" + fiscalPeriod + ".xlsx");
+            objectStorageService.putObject(excelArtifact.getObjectKey(), excelBytes, "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet");
+            reportMapper.insertArtifact(excelArtifact);
+
+            ReportArtifactCommand pdfArtifact = new ReportArtifactCommand();
+            pdfArtifact.setRunId(runId);
+            pdfArtifact.setArtifactType("PDF");
+            pdfArtifact.setObjectKey("runs/" + runId + "/consolidation-" + fiscalPeriod + ".pdf");
+            pdfArtifact.setDownloadName("consolidation-" + fiscalPeriod + ".pdf");
+            objectStorageService.putObject(pdfArtifact.getObjectKey(), pdfBytes, "application/pdf");
+            reportMapper.insertArtifact(pdfArtifact);
+        } catch (IOException exception) {
+            throw new IllegalStateException("리포트 생성에 실패했습니다.", exception);
+        }
+    }
+
+    public ResponseEntity<ByteArrayResource> downloadArtifact(Long artifactId) {
+        Map<String, Object> artifactSource = reportMapper.findArtifactById(artifactId);
+        if (artifactSource == null) {
+            throw new ApiException(HttpStatus.NOT_FOUND, "산출물을 찾을 수 없습니다.");
+        }
+        Map<String, Object> artifact = MapKeyUtils.camelize(artifactSource);
+        StoredObject storedObject = objectStorageService.getObject(String.valueOf(artifact.get("objectKey")));
+        String downloadName = String.valueOf(artifact.get("downloadName"));
+        MediaType mediaType = downloadName.endsWith(".pdf")
+            ? MediaType.APPLICATION_PDF
+            : MediaType.parseMediaType("application/vnd.openxmlformats-officedocument.spreadsheetml.sheet");
+        return ResponseEntity.ok()
+            .contentType(mediaType)
+            .header("Content-Disposition", "attachment; filename=\"" + downloadName + "\"")
+            .body(new ByteArrayResource(storedObject.getBytes()));
+    }
+
+    private byte[] buildExcel(ConsolidationPayload payload) throws IOException {
+        try (XSSFWorkbook workbook = new XSSFWorkbook()) {
+            Sheet summarySheet = workbook.createSheet("Summary");
+            int rowIndex = 0;
+            for (Map.Entry<String, BigDecimal> metric : payload.getMetrics().entrySet()) {
+                Row row = summarySheet.createRow(rowIndex++);
+                row.createCell(0).setCellValue(metric.getKey());
+                row.createCell(1).setCellValue(metric.getValue().doubleValue());
+            }
+
+            writeRows(workbook.createSheet("Contributions"), payload.getContributionRows());
+            writeRows(workbook.createSheet("Eliminations"), payload.getEliminationRows());
+            writeRows(workbook.createSheet("Forecast"), payload.getForecastRows());
+
+            ByteArrayOutputStream outputStream = new ByteArrayOutputStream();
+            workbook.write(outputStream);
+            return outputStream.toByteArray();
+        }
+    }
+
+    private byte[] buildPdf(String fiscalPeriod, ConsolidationPayload payload) throws IOException {
+        ByteArrayOutputStream outputStream = new ByteArrayOutputStream();
+        Document document = new Document();
+        PdfWriter.getInstance(document, outputStream);
+        document.open();
+        document.add(new Paragraph("Hanwha Consolidation Demo"));
+        document.add(new Paragraph("Fiscal period: " + fiscalPeriod));
+        document.add(new Paragraph(" "));
+        for (Map.Entry<String, BigDecimal> metric : payload.getMetrics().entrySet()) {
+            document.add(new Paragraph(metric.getKey() + ": " + metric.getValue()));
+        }
+        document.close();
+        return outputStream.toByteArray();
+    }
+
+    private void writeRows(Sheet sheet, List<Map<String, Object>> rows) {
+        if (rows.isEmpty()) {
+            Row row = sheet.createRow(0);
+            row.createCell(0).setCellValue("No data");
+            return;
+        }
+
+        Row header = sheet.createRow(0);
+        int cellIndex = 0;
+        for (String key : rows.get(0).keySet()) {
+            header.createCell(cellIndex++).setCellValue(key);
+        }
+
+        int rowIndex = 1;
+        for (Map<String, Object> item : rows) {
+            Row row = sheet.createRow(rowIndex++);
+            int valueIndex = 0;
+            for (Object value : item.values()) {
+                row.createCell(valueIndex++).setCellValue(value == null ? "" : String.valueOf(value));
+            }
+        }
+    }
+}
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/tx/TransactionController.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/tx/TransactionController.java
@ -0,0 +1,57 @@
+package com.hanwha.nexacrodemo.tx;
+
+import com.hanwha.nexacrodemo.auth.AuthService;
+import com.hanwha.nexacrodemo.common.TxResponse;
+import com.hanwha.nexacrodemo.master.MasterDataService;
+import com.hanwha.nexacrodemo.report.ReportService;
+import com.hanwha.nexacrodemo.upload.UploadService;
+import jakarta.servlet.http.HttpSession;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RestController;
+
+@RestController
+@RequestMapping("/api/tx")
+public class TransactionController {
+
+    private final AuthService authService;
+    private final MasterDataService masterDataService;
+    private final UploadService uploadService;
+    private final ReportService reportService;
+
+    public TransactionController(
+        AuthService authService,
+        MasterDataService masterDataService,
+        UploadService uploadService,
+        ReportService reportService
+    ) {
+        this.authService = authService;
+        this.masterDataService = masterDataService;
+        this.uploadService = uploadService;
+        this.reportService = reportService;
+    }
+
+    @GetMapping("/master/reference")
+    public TxResponse masterReference(HttpSession session) {
+        authService.requireRole(session, "VIEWER");
+        return masterDataService.loadReferenceData();
+    }
+
+    @GetMapping("/uploads/overview")
+    public TxResponse uploadOverview(HttpSession session) {
+        authService.requireRole(session, "OPERATOR");
+        return uploadService.loadOverview();
+    }
+
+    @GetMapping("/consolidations/overview")
+    public TxResponse consolidationOverview(HttpSession session) {
+        authService.requireRole(session, "VIEWER");
+        return reportService.loadRunOverview();
+    }
+
+    @GetMapping("/reports/overview")
+    public TxResponse reportsOverview(HttpSession session) {
+        authService.requireRole(session, "VIEWER");
+        return reportService.loadReportOverview();
+    }
+}
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/upload/ParsedWorkbookRow.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/upload/ParsedWorkbookRow.java
@ -0,0 +1,107 @@
+package com.hanwha.nexacrodemo.upload;
+
+import java.math.BigDecimal;
+
+public class ParsedWorkbookRow {
+
+    private Integer rowNumber;
+    private String fiscalPeriod;
+    private String entityCode;
+    private String accountCode;
+    private String partnerEntityCode;
+    private String currencyCode;
+    private BigDecimal debitAmount;
+    private BigDecimal creditAmount;
+    private BigDecimal amountValue;
+    private String scenarioCode;
+    private BigDecimal translatedAmount;
+
+    public Integer getRowNumber() {
+        return rowNumber;
+    }
+
+    public void setRowNumber(Integer rowNumber) {
+        this.rowNumber = rowNumber;
+    }
+
+    public String getFiscalPeriod() {
+        return fiscalPeriod;
+    }
+
+    public void setFiscalPeriod(String fiscalPeriod) {
+        this.fiscalPeriod = fiscalPeriod;
+    }
+
+    public String getEntityCode() {
+        return entityCode;
+    }
+
+    public void setEntityCode(String entityCode) {
+        this.entityCode = entityCode;
+    }
+
+    public String getAccountCode() {
+        return accountCode;
+    }
+
+    public void setAccountCode(String accountCode) {
+        this.accountCode = accountCode;
+    }
+
+    public String getPartnerEntityCode() {
+        return partnerEntityCode;
+    }
+
+    public void setPartnerEntityCode(String partnerEntityCode) {
+        this.partnerEntityCode = partnerEntityCode;
+    }
+
+    public String getCurrencyCode() {
+        return currencyCode;
+    }
+
+    public void setCurrencyCode(String currencyCode) {
+        this.currencyCode = currencyCode;
+    }
+
+    public BigDecimal getDebitAmount() {
+        return debitAmount;
+    }
+
+    public void setDebitAmount(BigDecimal debitAmount) {
+        this.debitAmount = debitAmount;
+    }
+
+    public BigDecimal getCreditAmount() {
+        return creditAmount;
+    }
+
+    public void setCreditAmount(BigDecimal creditAmount) {
+        this.creditAmount = creditAmount;
+    }
+
+    public BigDecimal getAmountValue() {
+        return amountValue;
+    }
+
+    public void setAmountValue(BigDecimal amountValue) {
+        this.amountValue = amountValue;
+    }
+
+    public String getScenarioCode() {
+        return scenarioCode;
+    }
+
+    public void setScenarioCode(String scenarioCode) {
+        this.scenarioCode = scenarioCode;
+    }
+
+    public BigDecimal getTranslatedAmount() {
+        return translatedAmount;
+    }
+
+    public void setTranslatedAmount(BigDecimal translatedAmount) {
+        this.translatedAmount = translatedAmount;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/upload/UploadBatchCommand.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/upload/UploadBatchCommand.java
@ -0,0 +1,96 @@
+package com.hanwha.nexacrodemo.upload;
+
+public class UploadBatchCommand {
+
+    private Long id;
+    private String templateCode;
+    private String templateVersion;
+    private String fiscalPeriod;
+    private String originalFilename;
+    private String fileChecksum;
+    private String statusCode;
+    private String uploadedBy;
+    private Integer rowCount;
+    private Integer errorCount;
+
+    public Long getId() {
+        return id;
+    }
+
+    public void setId(Long id) {
+        this.id = id;
+    }
+
+    public String getTemplateCode() {
+        return templateCode;
+    }
+
+    public void setTemplateCode(String templateCode) {
+        this.templateCode = templateCode;
+    }
+
+    public String getTemplateVersion() {
+        return templateVersion;
+    }
+
+    public void setTemplateVersion(String templateVersion) {
+        this.templateVersion = templateVersion;
+    }
+
+    public String getFiscalPeriod() {
+        return fiscalPeriod;
+    }
+
+    public void setFiscalPeriod(String fiscalPeriod) {
+        this.fiscalPeriod = fiscalPeriod;
+    }
+
+    public String getOriginalFilename() {
+        return originalFilename;
+    }
+
+    public void setOriginalFilename(String originalFilename) {
+        this.originalFilename = originalFilename;
+    }
+
+    public String getFileChecksum() {
+        return fileChecksum;
+    }
+
+    public void setFileChecksum(String fileChecksum) {
+        this.fileChecksum = fileChecksum;
+    }
+
+    public String getStatusCode() {
+        return statusCode;
+    }
+
+    public void setStatusCode(String statusCode) {
+        this.statusCode = statusCode;
+    }
+
+    public String getUploadedBy() {
+        return uploadedBy;
+    }
+
+    public void setUploadedBy(String uploadedBy) {
+        this.uploadedBy = uploadedBy;
+    }
+
+    public Integer getRowCount() {
+        return rowCount;
+    }
+
+    public void setRowCount(Integer rowCount) {
+        this.rowCount = rowCount;
+    }
+
+    public Integer getErrorCount() {
+        return errorCount;
+    }
+
+    public void setErrorCount(Integer errorCount) {
+        this.errorCount = errorCount;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/upload/UploadController.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/upload/UploadController.java
@ -0,0 +1,59 @@
+package com.hanwha.nexacrodemo.upload;
+
+import com.hanwha.nexacrodemo.auth.AuthService;
+import com.hanwha.nexacrodemo.auth.SessionUser;
+import jakarta.servlet.http.HttpSession;
+import java.util.List;
+import java.util.Map;
+import org.springframework.core.io.ByteArrayResource;
+import org.springframework.http.HttpHeaders;
+import org.springframework.http.MediaType;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PathVariable;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+import org.springframework.web.multipart.MultipartFile;
+
+@RestController
+@RequestMapping("/api/uploads")
+public class UploadController {
+
+    private final AuthService authService;
+    private final UploadService uploadService;
+
+    public UploadController(AuthService authService, UploadService uploadService) {
+        this.authService = authService;
+        this.uploadService = uploadService;
+    }
+
+    @PostMapping
+    public Map<String, Object> upload(
+        @RequestParam String templateCode,
+        @RequestParam String fiscalPeriod,
+        @RequestParam MultipartFile file,
+        HttpSession session
+    ) {
+        SessionUser sessionUser = authService.requireRole(session, "OPERATOR");
+        return uploadService.handleUpload(templateCode, fiscalPeriod, file, sessionUser);
+    }
+
+    @GetMapping("/{batchId}/issues")
+    public List<Map<String, Object>> issues(@PathVariable Long batchId, HttpSession session) {
+        authService.requireRole(session, "VIEWER");
+        return uploadService.loadIssues(batchId);
+    }
+
+    @GetMapping("/templates/{templateCode}/download")
+    public ResponseEntity<ByteArrayResource> templateDownload(@PathVariable String templateCode, HttpSession session) {
+        authService.requireRole(session, "VIEWER");
+        ByteArrayResource resource = uploadService.downloadTemplate(templateCode);
+        return ResponseEntity.ok()
+            .contentType(MediaType.parseMediaType("application/vnd.openxmlformats-officedocument.spreadsheetml.sheet"))
+            .header(HttpHeaders.CONTENT_DISPOSITION, "attachment; filename=\"" + templateCode + "-template.xlsx\"")
+            .body(resource);
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/upload/UploadMapper.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/upload/UploadMapper.java
@ -0,0 +1,158 @@
+package com.hanwha.nexacrodemo.upload;
+
+import java.util.List;
+import java.util.Map;
+import org.apache.ibatis.annotations.Insert;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Options;
+import org.apache.ibatis.annotations.Param;
+import org.apache.ibatis.annotations.Select;
+import org.apache.ibatis.annotations.Update;
+
+@Mapper
+public interface UploadMapper {
+
+    @Insert("""
+        insert into upload_batch (
+            template_code,
+            template_version,
+            fiscal_period,
+            original_filename,
+            file_checksum,
+            status_code,
+            uploaded_by,
+            row_count,
+            error_count
+        ) values (
+            #{templateCode},
+            #{templateVersion},
+            #{fiscalPeriod},
+            #{originalFilename},
+            #{fileChecksum},
+            #{statusCode},
+            #{uploadedBy},
+            #{rowCount},
+            #{errorCount}
+        )
+        """)
+    @Options(useGeneratedKeys = true, keyProperty = "id")
+    void insertUploadBatch(UploadBatchCommand command);
+
+    @Update("""
+        update upload_batch
+        set template_version = #{templateVersion},
+            status_code = #{statusCode},
+            row_count = #{rowCount},
+            error_count = #{errorCount}
+        where id = #{id}
+        """)
+    void finalizeUploadBatch(
+        @Param("id") Long id,
+        @Param("templateVersion") String templateVersion,
+        @Param("statusCode") String statusCode,
+        @Param("rowCount") Integer rowCount,
+        @Param("errorCount") Integer errorCount
+    );
+
+    @Insert("""
+        insert into upload_row (
+            batch_id,
+            row_number,
+            fiscal_period,
+            entity_code,
+            account_code,
+            partner_entity_code,
+            currency_code,
+            debit_amount,
+            credit_amount,
+            amount_value,
+            scenario_code,
+            translated_amount
+        ) values (
+            #{batchId},
+            #{row.rowNumber},
+            #{row.fiscalPeriod},
+            #{row.entityCode},
+            #{row.accountCode},
+            #{row.partnerEntityCode},
+            #{row.currencyCode},
+            #{row.debitAmount},
+            #{row.creditAmount},
+            #{row.amountValue},
+            #{row.scenarioCode},
+            #{row.translatedAmount}
+        )
+        """)
+    void insertUploadRow(@Param("batchId") Long batchId, @Param("row") ParsedWorkbookRow row);
+
+    @Insert("""
+        insert into validation_issue (
+            batch_id,
+            row_number,
+            severity_code,
+            issue_code,
+            issue_message
+        ) values (
+            #{batchId},
+            #{rowNumber},
+            #{severityCode},
+            #{issueCode},
+            #{issueMessage}
+        )
+        """)
+    void insertValidationIssue(ValidationIssueCommand command);
+
+    @Select("""
+        select count(*)
+        from upload_batch
+        where template_code = #{templateCode}
+          and fiscal_period = #{fiscalPeriod}
+          and status_code = 'ACCEPTED'
+        """)
+    int countAcceptedBatch(@Param("templateCode") String templateCode, @Param("fiscalPeriod") String fiscalPeriod);
+
+    @Select("""
+        select id, template_code, template_version, fiscal_period, original_filename, status_code, row_count, error_count, uploaded_by, uploaded_at
+        from upload_batch
+        order by id desc
+        fetch first 20 rows only
+        """)
+    List<Map<String, Object>> listUploadBatches();
+
+    @Select("""
+        select vi.batch_id, vi.row_number, vi.issue_code, vi.issue_message, vi.severity_code, vi.created_at
+        from validation_issue vi
+        join upload_batch ub on ub.id = vi.batch_id
+        order by vi.id desc
+        fetch first 50 rows only
+        """)
+    List<Map<String, Object>> listRecentValidationIssues();
+
+    @Select("""
+        select batch_id, row_number, issue_code, issue_message, severity_code, created_at
+        from validation_issue
+        where batch_id = #{batchId}
+        order by id
+        """)
+    List<Map<String, Object>> listValidationIssuesByBatchId(Long batchId);
+
+    @Select("""
+        select id, template_code, template_version, fiscal_period, original_filename, status_code, row_count, error_count, uploaded_by, uploaded_at
+        from upload_batch
+        where id = #{id}
+        """)
+    Map<String, Object> findBatchById(Long id);
+
+    @Select("""
+        select ur.row_number, ur.fiscal_period, ur.entity_code, ur.account_code, ur.partner_entity_code, ur.currency_code,
+               ur.debit_amount, ur.credit_amount, ur.amount_value, ur.scenario_code, ur.translated_amount
+        from upload_row ur
+        join upload_batch ub on ub.id = ur.batch_id
+        where ub.status_code = 'ACCEPTED'
+          and ub.template_code = #{templateCode}
+          and ub.fiscal_period = #{fiscalPeriod}
+        order by ur.id
+        """)
+    List<Map<String, Object>> listAcceptedRows(@Param("templateCode") String templateCode, @Param("fiscalPeriod") String fiscalPeriod);
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/upload/UploadService.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/upload/UploadService.java
@ -0,0 +1,291 @@
+package com.hanwha.nexacrodemo.upload;
+
+import com.hanwha.nexacrodemo.auth.SessionUser;
+import com.hanwha.nexacrodemo.common.ApiException;
+import com.hanwha.nexacrodemo.common.HashUtils;
+import com.hanwha.nexacrodemo.common.MapKeyUtils;
+import com.hanwha.nexacrodemo.common.TxResponse;
+import com.hanwha.nexacrodemo.master.MasterDataService;
+import java.io.IOException;
+import java.io.InputStream;
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+import java.util.Optional;
+import java.util.Set;
+import java.util.regex.Pattern;
+import org.apache.poi.ss.usermodel.Cell;
+import org.apache.poi.ss.usermodel.DataFormatter;
+import org.apache.poi.ss.usermodel.Row;
+import org.apache.poi.ss.usermodel.Sheet;
+import org.apache.poi.ss.usermodel.Workbook;
+import org.apache.poi.ss.usermodel.WorkbookFactory;
+import org.springframework.core.io.ByteArrayResource;
+import org.springframework.http.HttpStatus;
+import org.springframework.stereotype.Service;
+import org.springframework.web.multipart.MultipartFile;
+
+@Service
+public class UploadService {
+
+    private static final Pattern PERIOD_PATTERN = Pattern.compile("^\\d{4}-\\d{2}$");
+
+    private final UploadMapper uploadMapper;
+    private final MasterDataService masterDataService;
+    private final WorkbookTemplateService workbookTemplateService;
+
+    public UploadService(
+        UploadMapper uploadMapper,
+        MasterDataService masterDataService,
+        WorkbookTemplateService workbookTemplateService
+    ) {
+        this.uploadMapper = uploadMapper;
+        this.masterDataService = masterDataService;
+        this.workbookTemplateService = workbookTemplateService;
+    }
+
+    public TxResponse loadOverview() {
+        return TxResponse.ok()
+            .addDataset("uploadBatches", MapKeyUtils.camelizeList(uploadMapper.listUploadBatches()))
+            .addDataset("validationIssues", MapKeyUtils.camelizeList(uploadMapper.listRecentValidationIssues()));
+    }
+
+    public Map<String, Object> handleUpload(String templateCode, String fiscalPeriod, MultipartFile file, SessionUser sessionUser) {
+        if (file == null || file.isEmpty()) {
+            throw new ApiException(HttpStatus.BAD_REQUEST, "업로드 파일이 비어 있습니다.");
+        }
+
+        String checksum;
+        try (InputStream checksumStream = file.getInputStream()) {
+            checksum = HashUtils.sha256(checksumStream);
+        } catch (IOException exception) {
+            throw new ApiException(HttpStatus.BAD_REQUEST, "업로드 파일을 읽을 수 없습니다.");
+        }
+
+        UploadBatchCommand batch = new UploadBatchCommand();
+        batch.setTemplateCode(templateCode);
+        batch.setTemplateVersion("UNKNOWN");
+        batch.setFiscalPeriod(fiscalPeriod);
+        batch.setOriginalFilename(Optional.ofNullable(file.getOriginalFilename()).orElse("upload.xlsx"));
+        batch.setFileChecksum(checksum);
+        batch.setStatusCode("PROCESSING");
+        batch.setUploadedBy(sessionUser.getUsername());
+        batch.setRowCount(0);
+        batch.setErrorCount(0);
+        uploadMapper.insertUploadBatch(batch);
+
+        List<ValidationIssueCommand> issues = new ArrayList<>();
+        List<ParsedWorkbookRow> parsedRows = new ArrayList<>();
+        String detectedVersion = "UNKNOWN";
+
+        try (Workbook workbook = WorkbookFactory.create(file.getInputStream())) {
+            Map<String, String> meta = readMeta(workbook.getSheet("META"));
+            detectedVersion = meta.getOrDefault("templateVersion", "UNKNOWN");
+            String detectedTemplateCode = meta.getOrDefault("templateCode", "");
+
+            MasterDataService.ReferenceSnapshot snapshot = masterDataService.snapshot();
+            Set<String> entityCodes = snapshot.entityCodes();
+            Set<String> accountCodes = snapshot.accountCodes();
+            Set<String> internalAccounts = snapshot.internalTradeAccounts();
+            Map<String, BigDecimal> fxRates = buildFxRateMap(snapshot.fxRates());
+
+            if (!PERIOD_PATTERN.matcher(fiscalPeriod).matches()) {
+                issues.add(issue(batch.getId(), 0, "ERROR", "INVALID_PERIOD", "회계기간 형식은 YYYY-MM 이어야 합니다."));
+            }
+            if (!detectedTemplateCode.equals(templateCode)) {
+                issues.add(issue(batch.getId(), 0, "ERROR", "TEMPLATE_CODE_MISMATCH", "META 시트의 templateCode와 요청값이 일치하지 않습니다."));
+            }
+            if (!"1.0".equals(detectedVersion)) {
+                issues.add(issue(batch.getId(), 0, "ERROR", "UNSUPPORTED_TEMPLATE_VERSION", "지원하지 않는 템플릿 버전입니다."));
+            }
+            if (uploadMapper.countAcceptedBatch(templateCode, fiscalPeriod) > 0) {
+                issues.add(issue(batch.getId(), 0, "ERROR", "DUPLICATE_ACCEPTED_BATCH", "동일 템플릿과 회계기간에 대한 ACCEPTED 업로드가 이미 존재합니다."));
+            }
+
+            Sheet dataSheet = workbook.getSheet("DATA");
+            if (dataSheet == null) {
+                issues.add(issue(batch.getId(), 0, "ERROR", "DATA_SHEET_MISSING", "DATA 시트를 찾을 수 없습니다."));
+            } else {
+                validateHeaders(templateCode, dataSheet.getRow(0), batch.getId(), issues);
+                parseDataRows(templateCode, fiscalPeriod, dataSheet, batch.getId(), parsedRows, issues, entityCodes, accountCodes, internalAccounts, fxRates);
+                validateBatchBalance(templateCode, parsedRows, batch.getId(), issues);
+            }
+        } catch (Exception exception) {
+            issues.add(issue(batch.getId(), 0, "ERROR", "UNREADABLE_WORKBOOK", "Excel 파일을 해석할 수 없습니다: " + exception.getMessage()));
+        }
+
+        for (ParsedWorkbookRow row : parsedRows) {
+            uploadMapper.insertUploadRow(batch.getId(), row);
+        }
+        for (ValidationIssueCommand issue : issues) {
+            uploadMapper.insertValidationIssue(issue);
+        }
+
+        String finalStatus = issues.isEmpty() ? "ACCEPTED" : "REJECTED";
+        uploadMapper.finalizeUploadBatch(batch.getId(), detectedVersion, finalStatus, parsedRows.size(), issues.size());
+        return MapKeyUtils.camelize(uploadMapper.findBatchById(batch.getId()));
+    }
+
+    public List<Map<String, Object>> loadIssues(Long batchId) {
+        return MapKeyUtils.camelizeList(uploadMapper.listValidationIssuesByBatchId(batchId));
+    }
+
+    public ByteArrayResource downloadTemplate(String templateCode) {
+        return new ByteArrayResource(workbookTemplateService.createTemplate(templateCode));
+    }
+
+    private void parseDataRows(
+        String templateCode,
+        String fiscalPeriod,
+        Sheet dataSheet,
+        Long batchId,
+        List<ParsedWorkbookRow> parsedRows,
+        List<ValidationIssueCommand> issues,
+        Set<String> entityCodes,
+        Set<String> accountCodes,
+        Set<String> internalAccounts,
+        Map<String, BigDecimal> fxRates
+    ) {
+        DataFormatter formatter = new DataFormatter();
+
+        for (int rowIndex = 1; rowIndex <= dataSheet.getLastRowNum(); rowIndex++) {
+            Row excelRow = dataSheet.getRow(rowIndex);
+            if (excelRow == null) {
+                continue;
+            }
+
+            ParsedWorkbookRow row = new ParsedWorkbookRow();
+            row.setRowNumber(rowIndex + 1);
+            row.setFiscalPeriod(value(formatter, excelRow, 0));
+            row.setEntityCode(value(formatter, excelRow, 1));
+            row.setAccountCode(value(formatter, excelRow, 2));
+            int currencyIndex = "forecast".equals(templateCode) ? 3 : 4;
+            row.setCurrencyCode(value(formatter, excelRow, currencyIndex));
+
+            if ("trial-balance".equals(templateCode)) {
+                row.setPartnerEntityCode(value(formatter, excelRow, 3));
+                row.setDebitAmount(decimal(value(formatter, excelRow, 5)));
+                row.setCreditAmount(decimal(value(formatter, excelRow, 6)));
+                row.setAmountValue(row.getDebitAmount().subtract(row.getCreditAmount()));
+            } else {
+                row.setScenarioCode(value(formatter, excelRow, 4));
+                row.setAmountValue(decimal(value(formatter, excelRow, 5)));
+                row.setDebitAmount(BigDecimal.ZERO);
+                row.setCreditAmount(BigDecimal.ZERO);
+            }
+
+            if (!fiscalPeriod.equals(row.getFiscalPeriod())) {
+                issues.add(issue(batchId, row.getRowNumber(), "ERROR", "FISCAL_PERIOD_MISMATCH", "행의 회계기간이 요청값과 일치하지 않습니다."));
+            }
+            if (!entityCodes.contains(row.getEntityCode())) {
+                issues.add(issue(batchId, row.getRowNumber(), "ERROR", "ENTITY_NOT_FOUND", "존재하지 않는 법인코드입니다: " + row.getEntityCode()));
+            }
+            if (!accountCodes.contains(row.getAccountCode())) {
+                issues.add(issue(batchId, row.getRowNumber(), "ERROR", "ACCOUNT_NOT_FOUND", "존재하지 않는 계정코드입니다: " + row.getAccountCode()));
+            }
+            if (internalAccounts.contains(row.getAccountCode()) && isBlank(row.getPartnerEntityCode())) {
+                issues.add(issue(batchId, row.getRowNumber(), "ERROR", "PARTNER_REQUIRED", "내부거래 계정은 상대법인코드가 필요합니다."));
+            }
+            if (!isBlank(row.getPartnerEntityCode()) && !entityCodes.contains(row.getPartnerEntityCode())) {
+                issues.add(issue(batchId, row.getRowNumber(), "ERROR", "PARTNER_NOT_FOUND", "상대법인코드를 찾을 수 없습니다: " + row.getPartnerEntityCode()));
+            }
+            BigDecimal fxRate = fxRates.get(row.getFiscalPeriod() + "|" + row.getCurrencyCode());
+            if (fxRate == null) {
+                issues.add(issue(batchId, row.getRowNumber(), "ERROR", "FX_RATE_MISSING", "환율이 존재하지 않습니다: " + row.getFiscalPeriod() + "/" + row.getCurrencyCode()));
+                row.setTranslatedAmount(BigDecimal.ZERO);
+            } else {
+                row.setTranslatedAmount(row.getAmountValue().multiply(fxRate).setScale(2, RoundingMode.HALF_UP));
+            }
+            if ("forecast".equals(templateCode) && isBlank(row.getScenarioCode())) {
+                issues.add(issue(batchId, row.getRowNumber(), "ERROR", "SCENARIO_REQUIRED", "forecast 업로드에는 scenarioCode가 필요합니다."));
+            }
+
+            parsedRows.add(row);
+        }
+    }
+
+    private void validateHeaders(String templateCode, Row headerRow, Long batchId, List<ValidationIssueCommand> issues) {
+        if (headerRow == null) {
+            issues.add(issue(batchId, 0, "ERROR", "HEADER_MISSING", "DATA 시트에 헤더가 없습니다."));
+            return;
+        }
+        DataFormatter formatter = new DataFormatter();
+        List<String> expectedHeaders = workbookTemplateService.expectedHeaders(templateCode);
+        for (int index = 0; index < expectedHeaders.size(); index++) {
+            String expected = expectedHeaders.get(index);
+            String actual = formatter.formatCellValue(headerRow.getCell(index));
+            if (!expected.equals(actual)) {
+                issues.add(issue(batchId, 0, "ERROR", "HEADER_MISMATCH", "헤더 불일치: expected=" + expected + ", actual=" + actual));
+            }
+        }
+    }
+
+    private void validateBatchBalance(String templateCode, List<ParsedWorkbookRow> rows, Long batchId, List<ValidationIssueCommand> issues) {
+        if (!"trial-balance".equals(templateCode)) {
+            return;
+        }
+        BigDecimal totalDebit = rows.stream().map(ParsedWorkbookRow::getDebitAmount).reduce(BigDecimal.ZERO, BigDecimal::add);
+        BigDecimal totalCredit = rows.stream().map(ParsedWorkbookRow::getCreditAmount).reduce(BigDecimal.ZERO, BigDecimal::add);
+        if (totalDebit.compareTo(totalCredit) != 0) {
+            issues.add(issue(batchId, 0, "ERROR", "TB_IMBALANCE", "차변/대변 합계가 일치하지 않습니다."));
+        }
+    }
+
+    private Map<String, String> readMeta(Sheet metaSheet) {
+        if (metaSheet == null) {
+            throw new ApiException(HttpStatus.BAD_REQUEST, "META 시트가 없습니다.");
+        }
+        DataFormatter formatter = new DataFormatter();
+        Map<String, String> meta = new LinkedHashMap<>();
+        for (int rowIndex = 1; rowIndex <= metaSheet.getLastRowNum(); rowIndex++) {
+            Row row = metaSheet.getRow(rowIndex);
+            if (row == null) {
+                continue;
+            }
+            String key = value(formatter, row, 0);
+            String value = value(formatter, row, 1);
+            if (!isBlank(key)) {
+                meta.put(key, value);
+            }
+        }
+        return meta;
+    }
+
+    private Map<String, BigDecimal> buildFxRateMap(List<Map<String, Object>> fxRates) {
+        Map<String, BigDecimal> rates = new LinkedHashMap<>();
+        for (Map<String, Object> row : fxRates) {
+            String key = row.get("fiscalPeriod") + "|" + row.get("currencyCode");
+            rates.put(key, new BigDecimal(String.valueOf(row.get("rateToKrw"))));
+        }
+        return rates;
+    }
+
+    private ValidationIssueCommand issue(Long batchId, int rowNumber, String severityCode, String issueCode, String issueMessage) {
+        ValidationIssueCommand command = new ValidationIssueCommand();
+        command.setBatchId(batchId);
+        command.setRowNumber(rowNumber);
+        command.setSeverityCode(severityCode);
+        command.setIssueCode(issueCode);
+        command.setIssueMessage(issueMessage);
+        return command;
+    }
+
+    private String value(DataFormatter formatter, Row row, int cellIndex) {
+        Cell cell = row.getCell(cellIndex);
+        return cell == null ? "" : formatter.formatCellValue(cell).trim();
+    }
+
+    private BigDecimal decimal(String rawValue) {
+        if (isBlank(rawValue)) {
+            return BigDecimal.ZERO;
+        }
+        return new BigDecimal(rawValue.trim());
+    }
+
+    private boolean isBlank(String value) {
+        return value == null || value.isBlank();
+    }
+}
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/upload/ValidationIssueCommand.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/upload/ValidationIssueCommand.java
@ -0,0 +1,51 @@
+package com.hanwha.nexacrodemo.upload;
+
+public class ValidationIssueCommand {
+
+    private Long batchId;
+    private Integer rowNumber;
+    private String severityCode;
+    private String issueCode;
+    private String issueMessage;
+
+    public Long getBatchId() {
+        return batchId;
+    }
+
+    public void setBatchId(Long batchId) {
+        this.batchId = batchId;
+    }
+
+    public Integer getRowNumber() {
+        return rowNumber;
+    }
+
+    public void setRowNumber(Integer rowNumber) {
+        this.rowNumber = rowNumber;
+    }
+
+    public String getSeverityCode() {
+        return severityCode;
+    }
+
+    public void setSeverityCode(String severityCode) {
+        this.severityCode = severityCode;
+    }
+
+    public String getIssueCode() {
+        return issueCode;
+    }
+
+    public void setIssueCode(String issueCode) {
+        this.issueCode = issueCode;
+    }
+
+    public String getIssueMessage() {
+        return issueMessage;
+    }
+
+    public void setIssueMessage(String issueMessage) {
+        this.issueMessage = issueMessage;
+    }
+}
+
--- a/server/api/src/main/java/com/hanwha/nexacrodemo/upload/WorkbookTemplateService.java
+++ b/server/api/src/main/java/com/hanwha/nexacrodemo/upload/WorkbookTemplateService.java
@ -0,0 +1,58 @@
+package com.hanwha.nexacrodemo.upload;
+
+import com.hanwha.nexacrodemo.common.ApiException;
+import java.io.ByteArrayOutputStream;
+import java.io.IOException;
+import java.util.List;
+import java.util.Map;
+import org.apache.poi.ss.usermodel.Row;
+import org.apache.poi.xssf.usermodel.XSSFSheet;
+import org.apache.poi.xssf.usermodel.XSSFWorkbook;
+import org.springframework.http.HttpStatus;
+import org.springframework.stereotype.Service;
+
+@Service
+public class WorkbookTemplateService {
+
+    private static final Map<String, List<String>> HEADERS = Map.of(
+        "trial-balance", List.of("fiscalPeriod", "entityCode", "accountCode", "partnerEntityCode", "currencyCode", "debitAmount", "creditAmount"),
+        "forecast", List.of("fiscalPeriod", "entityCode", "accountCode", "currencyCode", "scenarioCode", "amountValue")
+    );
+
+    public List<String> expectedHeaders(String templateCode) {
+        List<String> headers = HEADERS.get(templateCode);
+        if (headers == null) {
+            throw new ApiException(HttpStatus.BAD_REQUEST, "지원하지 않는 템플릿입니다: " + templateCode);
+        }
+        return headers;
+    }
+
+    public byte[] createTemplate(String templateCode) {
+        try (XSSFWorkbook workbook = new XSSFWorkbook()) {
+            XSSFSheet metaSheet = workbook.createSheet("META");
+            Row metaHeader = metaSheet.createRow(0);
+            metaHeader.createCell(0).setCellValue("key");
+            metaHeader.createCell(1).setCellValue("value");
+            Row templateRow = metaSheet.createRow(1);
+            templateRow.createCell(0).setCellValue("templateCode");
+            templateRow.createCell(1).setCellValue(templateCode);
+            Row versionRow = metaSheet.createRow(2);
+            versionRow.createCell(0).setCellValue("templateVersion");
+            versionRow.createCell(1).setCellValue("1.0");
+
+            XSSFSheet dataSheet = workbook.createSheet("DATA");
+            Row header = dataSheet.createRow(0);
+            List<String> headers = expectedHeaders(templateCode);
+            for (int index = 0; index < headers.size(); index++) {
+                header.createCell(index).setCellValue(headers.get(index));
+            }
+
+            ByteArrayOutputStream outputStream = new ByteArrayOutputStream();
+            workbook.write(outputStream);
+            return outputStream.toByteArray();
+        } catch (IOException exception) {
+            throw new IllegalStateException("템플릿 생성에 실패했습니다.", exception);
+        }
+    }
+}
+
--- a/server/api/src/main/resources/application-batch.yml
+++ b/server/api/src/main/resources/application-batch.yml
@ -0,0 +1,4 @@
+app:
+  batch:
+    enabled: true
+
--- a/server/api/src/main/resources/application.yml
+++ b/server/api/src/main/resources/application.yml
@ -0,0 +1,60 @@
+spring:
+  application:
+    name: hanwha-nexacro-demo
+  datasource:
+    driver-class-name: org.postgresql.Driver
+    url: ${DB_URL:jdbc:postgresql://localhost:5432/hanwha_demo}
+    username: ${DB_USERNAME:hanwha}
+    password: ${DB_PASSWORD:hanwha1234}
+  servlet:
+    multipart:
+      max-file-size: 10MB
+      max-request-size: 10MB
+  jackson:
+    default-property-inclusion: non_null
+    time-zone: Asia/Seoul
+  flyway:
+    enabled: true
+  session:
+    timeout: 30m
+
+server:
+  servlet:
+    session:
+      cookie:
+        name: HNEX_DEMO_SESSION
+
+management:
+  endpoints:
+    web:
+      exposure:
+        include: health,info
+  endpoint:
+    health:
+      probes:
+        enabled: true
+
+mybatis:
+  configuration:
+    map-underscore-to-camel-case: true
+
+app:
+  batch:
+    enabled: false
+    poll-interval-ms: ${BATCH_POLL_INTERVAL_MS:5000}
+    worker-name: ${BATCH_WORKER_NAME:batch-1}
+  storage:
+    provider: ${STORAGE_PROVIDER:minio}
+    bucket: ${MINIO_BUCKET:reports}
+    endpoint: ${MINIO_ENDPOINT:http://localhost:9000}
+    access-key: ${MINIO_ACCESS_KEY:minioadmin}
+    secret-key: ${MINIO_SECRET_KEY:minioadmin}
+    local-root: ${LOCAL_STORAGE_ROOT:./build/storage}
+  sample-data:
+    root: ${SAMPLE_DATA_ROOT:/workspace/sample-data}
+
+logging:
+  level:
+    root: INFO
+    com.hanwha.nexacrodemo: INFO
+
--- a/server/api/src/main/resources/db/migration/V1__baseline.sql
+++ b/server/api/src/main/resources/db/migration/V1__baseline.sql
@ -0,0 +1,133 @@
+create table app_user (
+    id bigint generated by default as identity primary key,
+    username varchar(50) not null unique,
+    password_text varchar(100) not null,
+    full_name varchar(100) not null,
+    role_code varchar(20) not null,
+    active_yn varchar(1) not null default 'Y'
+);
+
+create table legal_entity (
+    id bigint generated by default as identity primary key,
+    entity_code varchar(20) not null unique,
+    entity_name varchar(100) not null,
+    base_currency varchar(10) not null
+);
+
+create table account_code (
+    id bigint generated by default as identity primary key,
+    account_code varchar(30) not null unique,
+    account_name varchar(150) not null,
+    account_category varchar(40) not null,
+    internal_trade_yn varchar(1) not null default 'N'
+);
+
+create table fx_rate (
+    id bigint generated by default as identity primary key,
+    fiscal_period varchar(7) not null,
+    currency_code varchar(10) not null,
+    rate_to_krw decimal(18, 6) not null,
+    constraint uk_fx_rate unique (fiscal_period, currency_code)
+);
+
+create table ownership_rate (
+    id bigint generated by default as identity primary key,
+    parent_entity_code varchar(20) not null,
+    child_entity_code varchar(20) not null,
+    ownership_ratio decimal(10, 4) not null,
+    constraint uk_ownership_rate unique (parent_entity_code, child_entity_code)
+);
+
+create table upload_template (
+    id bigint generated by default as identity primary key,
+    template_code varchar(50) not null unique,
+    template_name varchar(150) not null,
+    template_version varchar(20) not null,
+    description varchar(500)
+);
+
+create table upload_batch (
+    id bigint generated by default as identity primary key,
+    template_code varchar(50) not null,
+    template_version varchar(20) not null,
+    fiscal_period varchar(7) not null,
+    original_filename varchar(255) not null,
+    file_checksum varchar(128) not null,
+    status_code varchar(20) not null,
+    uploaded_by varchar(50) not null,
+    uploaded_at timestamp not null default current_timestamp,
+    row_count integer not null default 0,
+    error_count integer not null default 0
+);
+
+create table upload_row (
+    id bigint generated by default as identity primary key,
+    batch_id bigint not null,
+    row_number integer not null,
+    fiscal_period varchar(7) not null,
+    entity_code varchar(20) not null,
+    account_code varchar(30) not null,
+    partner_entity_code varchar(20),
+    currency_code varchar(10) not null,
+    debit_amount decimal(18, 2),
+    credit_amount decimal(18, 2),
+    amount_value decimal(18, 2),
+    scenario_code varchar(30),
+    translated_amount decimal(18, 2),
+    constraint fk_upload_row_batch foreign key (batch_id) references upload_batch (id)
+);
+
+create table validation_issue (
+    id bigint generated by default as identity primary key,
+    batch_id bigint not null,
+    row_number integer not null,
+    severity_code varchar(20) not null,
+    issue_code varchar(50) not null,
+    issue_message varchar(500) not null,
+    created_at timestamp not null default current_timestamp,
+    constraint fk_validation_issue_batch foreign key (batch_id) references upload_batch (id)
+);
+
+create table consolidation_run (
+    id bigint generated by default as identity primary key,
+    fiscal_period varchar(7) not null,
+    status_code varchar(20) not null,
+    requested_by varchar(50) not null,
+    requested_at timestamp not null default current_timestamp,
+    started_at timestamp,
+    finished_at timestamp,
+    report_currency varchar(10) not null,
+    summary_message varchar(500),
+    worker_name varchar(100)
+);
+
+create table elimination_entry (
+    id bigint generated by default as identity primary key,
+    run_id bigint not null,
+    entity_code varchar(20) not null,
+    partner_entity_code varchar(20),
+    account_code varchar(30) not null,
+    elimination_amount decimal(18, 2) not null,
+    note varchar(255),
+    constraint fk_elimination_run foreign key (run_id) references consolidation_run (id)
+);
+
+create table report_artifact (
+    id bigint generated by default as identity primary key,
+    run_id bigint not null,
+    artifact_type varchar(20) not null,
+    object_key varchar(255) not null,
+    download_name varchar(255) not null,
+    created_at timestamp not null default current_timestamp,
+    constraint fk_report_artifact_run foreign key (run_id) references consolidation_run (id)
+);
+
+create table job_log (
+    id bigint generated by default as identity primary key,
+    job_type varchar(50) not null,
+    reference_id bigint,
+    log_level varchar(20) not null,
+    log_message varchar(500) not null,
+    created_at timestamp not null default current_timestamp
+);
+
--- a/server/api/src/main/resources/db/migration/V2__seed_data.sql
+++ b/server/api/src/main/resources/db/migration/V2__seed_data.sql
@ -0,0 +1,33 @@
+insert into app_user (username, password_text, full_name, role_code, active_yn) values
+('admin', 'demo1234', 'Demo Admin', 'ADMIN', 'Y'),
+('operator', 'demo1234', 'Demo Operator', 'OPERATOR', 'Y'),
+('viewer', 'demo1234', 'Demo Viewer', 'VIEWER', 'Y');
+
+insert into legal_entity (entity_code, entity_name, base_currency) values
+('HQ', 'Hanwha HQ', 'KRW'),
+('US1', 'Hanwha USA', 'USD'),
+('SG1', 'Hanwha Singapore', 'SGD');
+
+insert into account_code (account_code, account_name, account_category, internal_trade_yn) values
+('CASH', 'Cash', 'ASSET', 'N'),
+('AR_EXT', 'External Receivable', 'ASSET', 'N'),
+('AR_INT', 'Intercompany Receivable', 'ASSET', 'Y'),
+('AP_INT', 'Intercompany Payable', 'LIABILITY', 'Y'),
+('REV_EXT', 'External Revenue', 'REVENUE', 'N'),
+('EXP_OPEX', 'Operating Expense', 'EXPENSE', 'N');
+
+insert into fx_rate (fiscal_period, currency_code, rate_to_krw) values
+('2026-03', 'KRW', 1.000000),
+('2026-03', 'USD', 1350.000000),
+('2026-03', 'SGD', 990.000000),
+('2026-04', 'KRW', 1.000000),
+('2026-04', 'USD', 1362.000000),
+('2026-04', 'SGD', 1002.000000);
+
+insert into ownership_rate (parent_entity_code, child_entity_code, ownership_ratio) values
+('HQ', 'US1', 1.0000),
+('HQ', 'SG1', 0.8000);
+
+insert into upload_template (template_code, template_name, template_version, description) values
+('trial-balance', 'Trial Balance Upload', '1.0', '법인별 trial balance 업로드'),
+('forecast', 'Forecast Upload', '1.0', '전망 데이터 업로드');
--- a/server/api/src/test/java/com/hanwha/nexacrodemo/consolidation/ConsolidationIntegrationTest.java
+++ b/server/api/src/test/java/com/hanwha/nexacrodemo/consolidation/ConsolidationIntegrationTest.java
@ -0,0 +1,94 @@
+package com.hanwha.nexacrodemo.consolidation;
+
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.get;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.multipart;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.post;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.jsonPath;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.status;
+
+import com.hanwha.nexacrodemo.upload.TestWorkbookFactory;
+import org.junit.jupiter.api.Test;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.web.servlet.AutoConfigureMockMvc;
+import org.springframework.boot.test.context.SpringBootTest;
+import org.springframework.http.MediaType;
+import org.springframework.mock.web.MockHttpSession;
+import org.springframework.mock.web.MockMultipartFile;
+import org.springframework.test.context.ActiveProfiles;
+import org.springframework.test.web.servlet.MockMvc;
+import org.springframework.test.web.servlet.MvcResult;
+
+@SpringBootTest
+@AutoConfigureMockMvc
+@ActiveProfiles("test")
+class ConsolidationIntegrationTest {
+
+    @Autowired
+    private MockMvc mockMvc;
+
+    @Autowired
+    private ConsolidationService consolidationService;
+
+    @Test
+    void validUploadsCanBeConsolidatedAndReported() throws Exception {
+        MockHttpSession session = login("operator", "demo1234");
+
+        upload(session, "trial-balance", "tb-valid.xlsx", TestWorkbookFactory.trialBalanceValid());
+        upload(session, "forecast", "forecast-valid.xlsx", TestWorkbookFactory.forecastValid());
+
+        MvcResult runResult = mockMvc.perform(post("/api/consolidations/runs")
+                .contentType(MediaType.APPLICATION_JSON)
+                .session(session)
+                .content("""
+                    {
+                      "fiscalPeriod": "2026-03",
+                      "reportCurrency": "KRW"
+                    }
+                    """))
+            .andExpect(status().isOk())
+            .andExpect(jsonPath("$.statusCode").value("REQUESTED"))
+            .andReturn();
+
+        consolidationService.processPendingRuns("test-worker");
+
+        mockMvc.perform(get("/api/tx/consolidations/overview").session(session))
+            .andExpect(status().isOk())
+            .andExpect(jsonPath("$.datasets.runs[0].statusCode").value("SUCCESS"));
+
+        mockMvc.perform(get("/api/tx/reports/overview").session(session))
+            .andExpect(status().isOk())
+            .andExpect(jsonPath("$.datasets.artifacts.length()").value(2))
+            .andExpect(jsonPath("$.datasets.jobLogs[0].logLevel").exists());
+    }
+
+    private void upload(MockHttpSession session, String templateCode, String fileName, byte[] content) throws Exception {
+        MockMultipartFile file = new MockMultipartFile(
+            "file",
+            fileName,
+            "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+            content
+        );
+
+        mockMvc.perform(multipart("/api/uploads")
+                .file(file)
+                .param("templateCode", templateCode)
+                .param("fiscalPeriod", "2026-03")
+                .session(session))
+            .andExpect(status().isOk())
+            .andExpect(jsonPath("$.statusCode").value("ACCEPTED"));
+    }
+
+    private MockHttpSession login(String username, String password) throws Exception {
+        MvcResult result = mockMvc.perform(post("/api/auth/login")
+                .contentType(MediaType.APPLICATION_JSON)
+                .content("""
+                    {
+                      "username": "%s",
+                      "password": "%s"
+                    }
+                    """.formatted(username, password)))
+            .andExpect(status().isOk())
+            .andReturn();
+        return (MockHttpSession) result.getRequest().getSession(false);
+    }
+}
--- a/server/api/src/test/java/com/hanwha/nexacrodemo/tx/TransactionControllerTest.java
+++ b/server/api/src/test/java/com/hanwha/nexacrodemo/tx/TransactionControllerTest.java
@ -0,0 +1,52 @@
+package com.hanwha.nexacrodemo.tx;
+
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.get;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.post;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.jsonPath;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.status;
+
+import org.junit.jupiter.api.Test;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.web.servlet.AutoConfigureMockMvc;
+import org.springframework.boot.test.context.SpringBootTest;
+import org.springframework.http.MediaType;
+import org.springframework.mock.web.MockHttpSession;
+import org.springframework.test.context.ActiveProfiles;
+import org.springframework.test.web.servlet.MockMvc;
+import org.springframework.test.web.servlet.MvcResult;
+
+@SpringBootTest
+@AutoConfigureMockMvc
+@ActiveProfiles("test")
+class TransactionControllerTest {
+
+    @Autowired
+    private MockMvc mockMvc;
+
+    @Test
+    void masterReferenceReturnsDatasetsForLoggedInUser() throws Exception {
+        MockHttpSession session = login("viewer", "demo1234");
+
+        mockMvc.perform(get("/api/tx/master/reference").session(session))
+            .andExpect(status().isOk())
+            .andExpect(jsonPath("$.ok").value(true))
+            .andExpect(jsonPath("$.variables.entityCount").value(3))
+            .andExpect(jsonPath("$.datasets.entities.length()").value(3))
+            .andExpect(jsonPath("$.datasets.accounts.length()").value(6));
+    }
+
+    private MockHttpSession login(String username, String password) throws Exception {
+        MvcResult result = mockMvc.perform(post("/api/auth/login")
+                .contentType(MediaType.APPLICATION_JSON)
+                .content("""
+                    {
+                      "username": "%s",
+                      "password": "%s"
+                    }
+                    """.formatted(username, password)))
+            .andExpect(status().isOk())
+            .andReturn();
+        return (MockHttpSession) result.getRequest().getSession(false);
+    }
+}
+
--- a/server/api/src/test/java/com/hanwha/nexacrodemo/upload/TestWorkbookFactory.java
+++ b/server/api/src/test/java/com/hanwha/nexacrodemo/upload/TestWorkbookFactory.java
@ -0,0 +1,74 @@
+package com.hanwha.nexacrodemo.upload;
+
+import java.io.ByteArrayOutputStream;
+import java.io.IOException;
+import java.util.List;
+import org.apache.poi.ss.usermodel.Row;
+import org.apache.poi.xssf.usermodel.XSSFSheet;
+import org.apache.poi.xssf.usermodel.XSSFWorkbook;
+
+public final class TestWorkbookFactory {
+
+    private TestWorkbookFactory() {
+    }
+
+    public static byte[] trialBalanceInvalid() {
+        return workbook("trial-balance", List.of(
+            List.of("2026-03", "US1", "AR_INT", "", "USD", "100", "0"),
+            List.of("2026-03", "HQ", "REV_EXT", "", "KRW", "0", "70")
+        ));
+    }
+
+    public static byte[] trialBalanceValid() {
+        return workbook("trial-balance", List.of(
+            List.of("2026-03", "US1", "AR_INT", "HQ", "USD", "100", "0"),
+            List.of("2026-03", "HQ", "AP_INT", "US1", "KRW", "0", "100"),
+            List.of("2026-03", "HQ", "REV_EXT", "", "KRW", "0", "200000"),
+            List.of("2026-03", "HQ", "EXP_OPEX", "", "KRW", "200000", "0")
+        ));
+    }
+
+    public static byte[] forecastValid() {
+        return workbook("forecast", List.of(
+            List.of("2026-03", "US1", "REV_EXT", "USD", "PLAN", "500"),
+            List.of("2026-03", "SG1", "EXP_OPEX", "SGD", "FORECAST", "100")
+        ));
+    }
+
+    private static byte[] workbook(String templateCode, List<List<String>> rows) {
+        try (XSSFWorkbook workbook = new XSSFWorkbook()) {
+            XSSFSheet metaSheet = workbook.createSheet("META");
+            Row metaHeader = metaSheet.createRow(0);
+            metaHeader.createCell(0).setCellValue("key");
+            metaHeader.createCell(1).setCellValue("value");
+            Row templateRow = metaSheet.createRow(1);
+            templateRow.createCell(0).setCellValue("templateCode");
+            templateRow.createCell(1).setCellValue(templateCode);
+            Row versionRow = metaSheet.createRow(2);
+            versionRow.createCell(0).setCellValue("templateVersion");
+            versionRow.createCell(1).setCellValue("1.0");
+
+            XSSFSheet dataSheet = workbook.createSheet("DATA");
+            List<String> headers = "trial-balance".equals(templateCode)
+                ? List.of("fiscalPeriod", "entityCode", "accountCode", "partnerEntityCode", "currencyCode", "debitAmount", "creditAmount")
+                : List.of("fiscalPeriod", "entityCode", "accountCode", "currencyCode", "scenarioCode", "amountValue");
+            Row header = dataSheet.createRow(0);
+            for (int index = 0; index < headers.size(); index++) {
+                header.createCell(index).setCellValue(headers.get(index));
+            }
+            int rowIndex = 1;
+            for (List<String> rowValues : rows) {
+                Row row = dataSheet.createRow(rowIndex++);
+                for (int cellIndex = 0; cellIndex < rowValues.size(); cellIndex++) {
+                    row.createCell(cellIndex).setCellValue(rowValues.get(cellIndex));
+                }
+            }
+
+            ByteArrayOutputStream outputStream = new ByteArrayOutputStream();
+            workbook.write(outputStream);
+            return outputStream.toByteArray();
+        } catch (IOException exception) {
+            throw new IllegalStateException(exception);
+        }
+    }
+}
--- a/server/api/src/test/java/com/hanwha/nexacrodemo/upload/UploadValidationIntegrationTest.java
+++ b/server/api/src/test/java/com/hanwha/nexacrodemo/upload/UploadValidationIntegrationTest.java
@ -0,0 +1,68 @@
+package com.hanwha.nexacrodemo.upload;
+
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.get;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.multipart;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.post;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.jsonPath;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.status;
+
+import org.junit.jupiter.api.Test;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.web.servlet.AutoConfigureMockMvc;
+import org.springframework.boot.test.context.SpringBootTest;
+import org.springframework.http.MediaType;
+import org.springframework.mock.web.MockHttpSession;
+import org.springframework.test.context.ActiveProfiles;
+import org.springframework.test.web.servlet.MockMvc;
+import org.springframework.test.web.servlet.MvcResult;
+import org.springframework.mock.web.MockMultipartFile;
+
+@SpringBootTest
+@AutoConfigureMockMvc
+@ActiveProfiles("test")
+class UploadValidationIntegrationTest {
+
+    @Autowired
+    private MockMvc mockMvc;
+
+    @Test
+    void invalidTrialBalanceProducesRejectedBatchAndIssues() throws Exception {
+        MockHttpSession session = login("operator", "demo1234");
+        MockMultipartFile file = new MockMultipartFile(
+            "file",
+            "trial-balance-invalid.xlsx",
+            "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+            TestWorkbookFactory.trialBalanceInvalid()
+        );
+
+        mockMvc.perform(multipart("/api/uploads")
+                .file(file)
+                .param("templateCode", "trial-balance")
+                .param("fiscalPeriod", "2026-03")
+                .session(session))
+            .andExpect(status().isOk())
+            .andExpect(jsonPath("$.statusCode").value("REJECTED"))
+            .andExpect(jsonPath("$.errorCount").isNumber())
+            .andExpect(jsonPath("$.rowCount").value(2));
+
+        mockMvc.perform(get("/api/tx/uploads/overview").session(session))
+            .andExpect(status().isOk())
+            .andExpect(jsonPath("$.datasets.uploadBatches[0].statusCode").value("REJECTED"))
+            .andExpect(jsonPath("$.datasets.validationIssues.length()").isNumber())
+            .andExpect(jsonPath("$.datasets.validationIssues[0].issueCode").exists());
+    }
+
+    private MockHttpSession login(String username, String password) throws Exception {
+        MvcResult result = mockMvc.perform(post("/api/auth/login")
+                .contentType(MediaType.APPLICATION_JSON)
+                .content("""
+                    {
+                      "username": "%s",
+                      "password": "%s"
+                    }
+                    """.formatted(username, password)))
+            .andExpect(status().isOk())
+            .andReturn();
+        return (MockHttpSession) result.getRequest().getSession(false);
+    }
+}
--- a/server/api/src/test/resources/application-test.yml
+++ b/server/api/src/test/resources/application-test.yml
@ -0,0 +1,16 @@
+spring:
+  datasource:
+    driver-class-name: org.h2.Driver
+    url: jdbc:h2:mem:hanwha_demo;MODE=PostgreSQL;DB_CLOSE_DELAY=-1;DATABASE_TO_LOWER=TRUE
+    username: sa
+    password:
+  flyway:
+    enabled: true
+
+app:
+  storage:
+    provider: local
+    local-root: ./build/test-storage
+  batch:
+    enabled: false
+
--- a/spec/nexacro/app.yaml
+++ b/spec/nexacro/app.yaml
@ -0,0 +1,26 @@
+projectName: HanwhaNexacroDemo
+applicationId: hanwha.demo.app
+appTitle: Hanwha Nexacro Demo
+previewTitle: Hanwha Nexacro Demo Preview
+themeId: theme::demo
+apiBase: /api
+layout:
+  width: 1440
+  height: 900
+service:
+  apiServiceId: svcApi
+  apiUrl: /api
+  fileServiceId: svcFile
+  fileUrl: /api
+sharedDatasets:
+  - id: dsSession
+    columns:
+      - { id: username, type: STRING }
+      - { id: roleCode, type: STRING }
+      - { id: fullName, type: STRING }
+  - id: dsMessage
+    columns:
+      - { id: level, type: STRING }
+      - { id: code, type: STRING }
+      - { id: message, type: STRING }
+
--- a/spec/nexacro/consolidation.yaml
+++ b/spec/nexacro/consolidation.yaml
@ -0,0 +1,72 @@
+formId: frmConsolidation
+title: 집계 실행
+route: consolidation
+authority: OPERATOR
+layout:
+  width: 1440
+  height: 900
+datasets:
+  - id: dsRuns
+    columns:
+      - { id: id, type: INT }
+      - { id: fiscalPeriod, type: STRING }
+      - { id: statusCode, type: STRING }
+      - { id: requestedBy, type: STRING }
+      - { id: requestedAt, type: STRING }
+      - { id: finishedAt, type: STRING }
+      - { id: summaryMessage, type: STRING }
+components:
+  - id: edtRunFiscalPeriod
+    type: Edit
+    prompt: 회계기간 (YYYY-MM)
+    left: 36
+    top: 108
+    width: 180
+    height: 38
+  - id: btnRun
+    type: Button
+    text: 집계 실행
+    left: 236
+    top: 108
+    width: 140
+    height: 38
+  - id: btnReloadRuns
+    type: Button
+    text: 상태 새로고침
+    left: 392
+    top: 108
+    width: 160
+    height: 38
+grids:
+  - id: grdRuns
+    title: 집계 실행 이력
+    dataset: dsRuns
+    left: 36
+    top: 176
+    width: 1368
+    height: 360
+    columns:
+      - { id: id, text: 실행ID }
+      - { id: fiscalPeriod, text: 회계기간 }
+      - { id: statusCode, text: 상태 }
+      - { id: requestedBy, text: 요청자 }
+      - { id: requestedAt, text: 요청시각 }
+      - { id: finishedAt, text: 완료시각 }
+      - { id: summaryMessage, text: 요약 }
+transactions:
+  - id: txLoadRuns
+    method: GET
+    endpoint: /api/tx/consolidations/overview
+    datasets:
+      - dsRuns
+actions:
+  - id: actRunConsolidation
+    label: 집계 실행
+    method: POST
+    endpoint: /api/consolidations/runs
+    successMessage: 집계가 요청되었습니다. batch 컨테이너가 처리합니다.
+messages:
+  - code: RUN_HINT
+    level: INFO
+    text: 업로드가 ACCEPTED 상태인 파일만 집계 대상에 포함됩니다.
+
--- a/spec/nexacro/login.yaml
+++ b/spec/nexacro/login.yaml
@ -0,0 +1,61 @@
+formId: frmLogin
+title: 로그인
+route: login
+authority: PUBLIC
+layout:
+  width: 1440
+  height: 900
+datasets:
+  - id: dsLogin
+    columns:
+      - { id: username, type: STRING }
+      - { id: password, type: STRING }
+components:
+  - id: staTitle
+    type: Static
+    text: Hanwha Nexacro Demo
+    left: 88
+    top: 72
+    width: 460
+    height: 64
+  - id: staSubtitle
+    type: Static
+    text: 업로드/검증 중심 재무 통합 데모
+    left: 88
+    top: 148
+    width: 460
+    height: 28
+  - id: edtUsername
+    type: Edit
+    prompt: 사용자 ID
+    left: 88
+    top: 248
+    width: 320
+    height: 44
+    bind: dsLogin.username
+  - id: edtPassword
+    type: Edit
+    prompt: 비밀번호
+    left: 88
+    top: 308
+    width: 320
+    height: 44
+    bind: dsLogin.password
+  - id: btnLogin
+    type: Button
+    text: 로그인
+    left: 88
+    top: 376
+    width: 320
+    height: 48
+actions:
+  - id: actLogin
+    label: 로그인
+    method: POST
+    endpoint: /api/auth/login
+    successMessage: 로그인되었습니다.
+messages:
+  - code: LOGIN_HINT
+    level: INFO
+    text: 기본 계정 admin/operator/viewer, 비밀번호 demo1234
+
--- a/spec/nexacro/master-data.yaml
+++ b/spec/nexacro/master-data.yaml
@ -0,0 +1,89 @@
+formId: frmMasterData
+title: 기준정보 관리
+route: master
+authority: VIEWER
+layout:
+  width: 1440
+  height: 900
+datasets:
+  - id: dsEntity
+    columns:
+      - { id: entityCode, type: STRING }
+      - { id: entityName, type: STRING }
+      - { id: baseCurrency, type: STRING }
+  - id: dsAccount
+    columns:
+      - { id: accountCode, type: STRING }
+      - { id: accountName, type: STRING }
+      - { id: accountCategory, type: STRING }
+      - { id: internalTradeYn, type: STRING }
+  - id: dsFxRate
+    columns:
+      - { id: fiscalPeriod, type: STRING }
+      - { id: currencyCode, type: STRING }
+      - { id: rateToKrw, type: BIGDECIMAL }
+  - id: dsOwnership
+    columns:
+      - { id: parentEntityCode, type: STRING }
+      - { id: childEntityCode, type: STRING }
+      - { id: ownershipRatio, type: BIGDECIMAL }
+grids:
+  - id: grdEntity
+    title: 법인정보
+    dataset: dsEntity
+    left: 36
+    top: 108
+    width: 640
+    height: 260
+    columns:
+      - { id: entityCode, text: 법인코드 }
+      - { id: entityName, text: 법인명 }
+      - { id: baseCurrency, text: 기준통화 }
+  - id: grdAccount
+    title: 계정코드
+    dataset: dsAccount
+    left: 708
+    top: 108
+    width: 696
+    height: 260
+    columns:
+      - { id: accountCode, text: 계정코드 }
+      - { id: accountName, text: 계정명 }
+      - { id: accountCategory, text: 분류 }
+      - { id: internalTradeYn, text: 내부거래 }
+  - id: grdFxRate
+    title: 환율정보
+    dataset: dsFxRate
+    left: 36
+    top: 410
+    width: 640
+    height: 260
+    columns:
+      - { id: fiscalPeriod, text: 회계기간 }
+      - { id: currencyCode, text: 통화 }
+      - { id: rateToKrw, text: KRW 환산율 }
+  - id: grdOwnership
+    title: 지분율
+    dataset: dsOwnership
+    left: 708
+    top: 410
+    width: 696
+    height: 260
+    columns:
+      - { id: parentEntityCode, text: 모법인 }
+      - { id: childEntityCode, text: 자법인 }
+      - { id: ownershipRatio, text: 지분율 }
+transactions:
+  - id: txLoadReference
+    method: GET
+    endpoint: /api/tx/master/reference
+    datasets:
+      - dsEntity
+      - dsAccount
+      - dsFxRate
+      - dsOwnership
+messages:
+  - code: MASTER_LOAD
+    level: INFO
+    text: 기준정보, 계정, 환율, 지분율을 확인합니다.
+
--- a/spec/nexacro/reports-ops.yaml
+++ b/spec/nexacro/reports-ops.yaml
@ -0,0 +1,63 @@
+formId: frmReportsOps
+title: 리포트/운영
+route: reports
+authority: VIEWER
+layout:
+  width: 1440
+  height: 900
+datasets:
+  - id: dsArtifacts
+    columns:
+      - { id: id, type: INT }
+      - { id: runId, type: INT }
+      - { id: artifactType, type: STRING }
+      - { id: downloadName, type: STRING }
+      - { id: createdAt, type: STRING }
+  - id: dsJobLogs
+    columns:
+      - { id: id, type: INT }
+      - { id: jobType, type: STRING }
+      - { id: referenceId, type: INT }
+      - { id: logLevel, type: STRING }
+      - { id: logMessage, type: STRING }
+      - { id: createdAt, type: STRING }
+grids:
+  - id: grdArtifacts
+    title: 리포트 산출물
+    dataset: dsArtifacts
+    left: 36
+    top: 108
+    width: 1368
+    height: 270
+    columns:
+      - { id: id, text: 산출물ID }
+      - { id: runId, text: 실행ID }
+      - { id: artifactType, text: 형식 }
+      - { id: downloadName, text: 파일명 }
+      - { id: createdAt, text: 생성시각 }
+  - id: grdJobLogs
+    title: 최근 배치 로그
+    dataset: dsJobLogs
+    left: 36
+    top: 420
+    width: 1368
+    height: 320
+    columns:
+      - { id: id, text: 로그ID }
+      - { id: jobType, text: 작업유형 }
+      - { id: referenceId, text: 참조ID }
+      - { id: logLevel, text: 레벨 }
+      - { id: logMessage, text: 메시지 }
+      - { id: createdAt, text: 생성시각 }
+transactions:
+  - id: txLoadReports
+    method: GET
+    endpoint: /api/tx/reports/overview
+    datasets:
+      - dsArtifacts
+      - dsJobLogs
+messages:
+  - code: REPORT_HINT
+    level: INFO
+    text: batch가 생성한 Excel/PDF를 내려받고 최근 로그를 확인합니다.
+
--- a/spec/nexacro/upload-validation.yaml
+++ b/spec/nexacro/upload-validation.yaml
@ -0,0 +1,107 @@
+formId: frmUploadValidation
+title: 업로드/검증
+route: uploads
+authority: OPERATOR
+layout:
+  width: 1440
+  height: 900
+datasets:
+  - id: dsUploadBatches
+    columns:
+      - { id: id, type: INT }
+      - { id: templateCode, type: STRING }
+      - { id: fiscalPeriod, type: STRING }
+      - { id: statusCode, type: STRING }
+      - { id: originalFilename, type: STRING }
+      - { id: rowCount, type: INT }
+      - { id: errorCount, type: INT }
+      - { id: uploadedAt, type: STRING }
+  - id: dsIssues
+    columns:
+      - { id: rowNumber, type: INT }
+      - { id: issueCode, type: STRING }
+      - { id: issueMessage, type: STRING }
+      - { id: severityCode, type: STRING }
+components:
+  - id: cboTemplate
+    type: Combo
+    prompt: 템플릿 구분
+    left: 36
+    top: 108
+    width: 220
+    height: 38
+  - id: edtFiscalPeriod
+    type: Edit
+    prompt: 회계기간 (YYYY-MM)
+    left: 274
+    top: 108
+    width: 140
+    height: 38
+  - id: fileUpload
+    type: FileUpload
+    prompt: 업로드 파일
+    left: 432
+    top: 108
+    width: 480
+    height: 38
+  - id: btnUpload
+    type: Button
+    text: 파일 업로드
+    left: 930
+    top: 108
+    width: 140
+    height: 38
+  - id: btnReloadUploads
+    type: Button
+    text: 내역 새로고침
+    left: 1086
+    top: 108
+    width: 140
+    height: 38
+grids:
+  - id: grdUploadBatches
+    title: 업로드 이력
+    dataset: dsUploadBatches
+    left: 36
+    top: 176
+    width: 1368
+    height: 270
+    columns:
+      - { id: id, text: 배치ID }
+      - { id: templateCode, text: 템플릿 }
+      - { id: fiscalPeriod, text: 회계기간 }
+      - { id: statusCode, text: 상태 }
+      - { id: originalFilename, text: 파일명 }
+      - { id: rowCount, text: 건수 }
+      - { id: errorCount, text: 오류건수 }
+      - { id: uploadedAt, text: 업로드시각 }
+  - id: grdIssues
+    title: 오류내역
+    dataset: dsIssues
+    left: 36
+    top: 486
+    width: 1368
+    height: 300
+    columns:
+      - { id: rowNumber, text: 행번호 }
+      - { id: issueCode, text: 오류코드 }
+      - { id: issueMessage, text: 오류메시지 }
+      - { id: severityCode, text: 등급 }
+transactions:
+  - id: txLoadUploadOverview
+    method: GET
+    endpoint: /api/tx/uploads/overview
+    datasets:
+      - dsUploadBatches
+      - dsIssues
+actions:
+  - id: actUpload
+    label: 파일 업로드
+    method: POST
+    endpoint: /api/uploads
+    successMessage: 업로드 요청이 접수되었습니다.
+messages:
+  - code: UPLOAD_HINT
+    level: INFO
+    text: invalid 샘플로 오류 시나리오를 확인한 뒤 valid 샘플을 재업로드합니다.
+
--- a/templates/nexacro/application.xadl.tpl
+++ b/templates/nexacro/application.xadl.tpl
@ -0,0 +1,7 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<Application id="{{applicationId}}" titletext="{{appTitle}}" mainframeurl="./frame/MainFrame.xfdl">
+  <Frames>
+    <MainFrame id="mainframe" left="0" top="0" width="{{width}}" height="{{height}}" formurl="./forms/frmLogin.xfdl"/>
+  </Frames>
+</Application>
+
--- a/templates/nexacro/appvariables.xml.tpl
+++ b/templates/nexacro/appvariables.xml.tpl
@ -0,0 +1,6 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<AppVariables>
+  <Variable id="g_apiBase" value="{{apiBase}}"/>
+  <Variable id="g_appTitle" value="{{appTitle}}"/>
+</AppVariables>
+
--- a/templates/nexacro/common/common.xjs.tpl
+++ b/templates/nexacro/common/common.xjs.tpl
@ -0,0 +1,15 @@
+this.gfnApiBase = function()
+{
+    return application.g_apiBase || "/api";
+};
+
+this.gfnBuildTransactionUrl = function(path)
+{
+    return this.gfnApiBase() + path;
+};
+
+this.gfnShowMessage = function(message)
+{
+    trace(message);
+};
+
--- a/templates/nexacro/environment.xml.tpl
+++ b/templates/nexacro/environment.xml.tpl
@ -0,0 +1,9 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<Environment version="2.0" id="environment" themeid="{{themeId}}">
+  <Screen id="desktop" width="{{width}}" height="{{height}}"/>
+  <Services>
+    <Service id="{{apiServiceId}}" url="{{apiUrl}}" type="http"/>
+    <Service id="{{fileServiceId}}" url="{{fileUrl}}" type="http"/>
+  </Services>
+</Environment>
+
--- a/templates/nexacro/project.xml.tpl
+++ b/templates/nexacro/project.xml.tpl
@ -0,0 +1,11 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<Project version="2.0" name="{{projectName}}">
+  <Environment url="./environment.xml"/>
+  <TypeDefinition url="./typedefinition.xml"/>
+  <AppVariables url="./appvariables.xml"/>
+  <Application url="./application.xadl"/>
+  <Forms>
+{{formEntries}}
+  </Forms>
+</Project>
+
--- a/templates/nexacro/typedefinition.xml.tpl
+++ b/templates/nexacro/typedefinition.xml.tpl
@ -0,0 +1,13 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<TypeDefinition version="2.0">
+  <Components>
+    <Component id="Button" classname="nexacro.Button"/>
+    <Component id="Static" classname="nexacro.Static"/>
+    <Component id="Edit" classname="nexacro.Edit"/>
+    <Component id="Div" classname="nexacro.Div"/>
+    <Component id="Grid" classname="nexacro.Grid"/>
+    <Component id="Combo" classname="nexacro.Combo"/>
+    <Component id="FileUpload" classname="nexacro.FileUpload"/>
+  </Components>
+</TypeDefinition>
+
--- a/tools/nexacro-gen/index.js
+++ b/tools/nexacro-gen/index.js
--- a/tools/nexacro-gen/package-lock.json
+++ b/tools/nexacro-gen/package-lock.json
@ -0,0 +1,33 @@
+{
+  "name": "nexacro-gen",
+  "version": "1.0.0",
+  "lockfileVersion": 3,
+  "requires": true,
+  "packages": {
+    "": {
+      "name": "nexacro-gen",
+      "version": "1.0.0",
+      "dependencies": {
+        "js-yaml": "^4.1.0"
+      }
+    },
+    "node_modules/argparse": {
+      "version": "2.0.1",
+      "resolved": "https://registry.npmjs.org/argparse/-/argparse-2.0.1.tgz",
+      "integrity": "sha512-8+9WqebbFzpX9OR+Wa6O29asIogeRMzcGtAINdpMHHyAg10f05aSFVBbcEqGf/PXw1EjAZ+q2/bEBg3DvurK3Q==",
+      "license": "Python-2.0"
+    },
+    "node_modules/js-yaml": {
+      "version": "4.1.1",
+      "resolved": "https://registry.npmjs.org/js-yaml/-/js-yaml-4.1.1.tgz",
+      "integrity": "sha512-qQKT4zQxXl8lLwBtHMWwaTcGfFOZviOJet3Oy/xmGk2gZH677CJM9EvtfdSkgWcATZhj/55JZ0rmy3myCT5lsA==",
+      "license": "MIT",
+      "dependencies": {
+        "argparse": "^2.0.1"
+      },
+      "bin": {
+        "js-yaml": "bin/js-yaml.js"
+      }
+    }
+  }
+}
--- a/tools/nexacro-gen/package.json
+++ b/tools/nexacro-gen/package.json
@ -0,0 +1,14 @@
+{
+  "name": "nexacro-gen",
+  "version": "1.0.0",
+  "private": true,
+  "description": "Spec driven Nexacro source generator",
+  "scripts": {
+    "generate": "node index.js",
+    "test": "node --test"
+  },
+  "dependencies": {
+    "js-yaml": "^4.1.0"
+  }
+}
+
--- a/tools/nexacro-gen/test/generator.test.js
+++ b/tools/nexacro-gen/test/generator.test.js
@ -0,0 +1,47 @@
+const fs = require("fs");
+const os = require("os");
+const path = require("path");
+const test = require("node:test");
+const assert = require("node:assert/strict");
+
+const { loadSpecs, generateProjectFiles, generatePreview, renderXfdl } = require("../index");
+
+test("spec loader discovers app and form specs", () => {
+  const { appSpec, forms } = loadSpecs();
+  assert.equal(appSpec.projectName, "HanwhaNexacroDemo");
+  assert.equal(forms.length, 5);
+  assert.ok(forms.some((form) => form.formId === "frmUploadValidation"));
+});
+
+test("project generator writes required Nexacro files", () => {
+  const tempDir = fs.mkdtempSync(path.join(os.tmpdir(), "nexacro-src-"));
+  const { appSpec, forms } = loadSpecs();
+  generateProjectFiles(appSpec, forms, tempDir);
+
+  assert.ok(fs.existsSync(path.join(tempDir, "HanwhaNexacroDemo.xprj")));
+  assert.ok(fs.existsSync(path.join(tempDir, "application.xadl")));
+  assert.ok(fs.existsSync(path.join(tempDir, "environment.xml")));
+  assert.ok(fs.existsSync(path.join(tempDir, "typedefinition.xml")));
+  assert.ok(fs.existsSync(path.join(tempDir, "appvariables.xml")));
+  assert.ok(fs.existsSync(path.join(tempDir, "forms", "frmLogin.xfdl")));
+  assert.ok(fs.readFileSync(path.join(tempDir, "HanwhaNexacroDemo.xprj"), "utf8").includes("./forms/frmLogin.xfdl"));
+});
+
+test("preview generator emits static assets", () => {
+  const tempDir = fs.mkdtempSync(path.join(os.tmpdir(), "nexacro-preview-"));
+  const { appSpec, forms } = loadSpecs();
+  generatePreview(appSpec, forms, tempDir);
+
+  assert.ok(fs.existsSync(path.join(tempDir, "index.html")));
+  assert.ok(fs.existsSync(path.join(tempDir, "assets", "app.js")));
+  assert.ok(fs.readFileSync(path.join(tempDir, "assets", "app.js"), "utf8").includes("frmReportsOps"));
+});
+
+test("xfdl renderer includes datasets and components", () => {
+  const { appSpec, forms } = loadSpecs();
+  const xfdl = renderXfdl(forms.find((item) => item.formId === "frmLogin"), appSpec);
+
+  assert.ok(xfdl.includes("<Dataset id=\"dsLogin\">"));
+  assert.ok(xfdl.includes("<Edit id=\"edtUsername\""));
+  assert.ok(xfdl.includes("this.form_onload"));
+});
				`@ -0,0 +1,2 @@`
				`rootProject.name = "hanwha-nexacro-demo-api"`