From 3baa569fca61bc9dd34f211bee6ad2fb8ec02e3d Mon Sep 17 00:00:00 2001
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Date: Tue, 13 Oct 2026 03:17:50 +0000
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- BizType/BusinessType 에 vat_exempt(면세사업자) 추가
- 환급 불가 목록(NO_VAT_REFUND_BIZ_TYPES)에 포함 — 서버·화면·PDF 가 같은 판정을 따른다
- 택배 보조금(개인사업자 혜택) 판정을 isIndividualBenefit() 로 모아 면세사업자 포함
- 드롭다운·견적서 PDF·고객정보 조회·영문 라벨 추가
- 회귀 테스트: 면세사업자 실구매가 = 같은 조건 개인사업자 + 부가세액

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_014j937nqwhjragHewwR6TMc
---
 .../vat-refund-single-source.test.ts          |  7 +++
 backend/src/routes/quotes.ts                  |  2 +-
 backend/src/services/quote-calc.ts            |  5 +-
 backend/src/services/quote-pdf.ts             |  4 +-
 frontend/src/api/quotes.ts                    |  2 +-
 frontend/src/components/CustomerViewModal.tsx |  2 +-
 frontend/src/components/SubsidyInputs.tsx     |  1 +
 frontend/src/i18n/en.ts                       |  1 +
 frontend/src/lib/liveQuote.ts                 |  4 +-
 frontend/src/lib/quoteCustomer.ts             |  4 +-
 shared/pricing/core.ts                        |  6 +--
 shared/pricing/types.ts                       |  7 ++-
 shared/pricing/vat-refund.test.ts             | 49 ++++++++++++++++++-
 shared/pricing/vat-refund.ts                  | 13 ++++-
 shared/types/index.ts                         |  7 ++-
 15 files changed, 94 insertions(+), 20 deletions(-)

diff --git a/backend/src/__tests__/vat-refund-single-source.test.ts b/backend/src/__tests__/vat-refund-single-source.test.ts
index 228498aa..8ab64b9d 100644
--- a/backend/src/__tests__/vat-refund-single-source.test.ts
+++ b/backend/src/__tests__/vat-refund-single-source.test.ts
@@ -43,5 +43,12 @@ describe('부가세 환급 판정의 단일 출처', () => {
     const rule = codeOnly(read('shared/pricing/vat-refund.ts'));
     expect(rule).toMatch(/'simplified'/);
     expect(rule).toMatch(/'consumer'/);
+    expect(rule).toMatch(/'vat_exempt'/);
+  });
+
+  it('🔴 택배(개인사업자 혜택) 판정도 isIndividualBenefit() 를 거친다 — 면세사업자가 빠지지 않게', () => {
+    for (const f of BUILDERS) {
+      expect(codeOnly(read(f)), `${f}`).toMatch(/is_individual:\s*isIndividualBenefit\(/);
+    }
   });
 });
diff --git a/backend/src/routes/quotes.ts b/backend/src/routes/quotes.ts
index 3e09428c..9b63615e 100644
--- a/backend/src/routes/quotes.ts
+++ b/backend/src/routes/quotes.ts
@@ -211,7 +211,7 @@ async function buildParams(
   const trim_price = bodyOnly ? 0 : rawTrim;
 
   const bizType = (customer?.biz_type ?? 'individual') as
-    'individual' | 'corporation' | 'simplified' | 'consumer';
+    'individual' | 'corporation' | 'simplified' | 'vat_exempt' | 'consumer';
   // 지방보조금 미적용: 관리자 DB 토글(active=false) 또는 견적별 영업 토글
   const localOff = extra?.local_subsidy_off === true || subsidyLoc?.active === false;
 
diff --git a/backend/src/services/quote-calc.ts b/backend/src/services/quote-calc.ts
index 6f736854..5ca9c3a3 100644
--- a/backend/src/services/quote-calc.ts
+++ b/backend/src/services/quote-calc.ts
@@ -9,6 +9,7 @@ import {
   dieselDeducts, toDieselStatus, type QuoteParams,
   resolveCarPrice,
   noVatRefund,
+  isIndividualBenefit,
   readCustomOptions, type CustomOption,
   bodyOnlyParams,
   vehicleOnlyParams,
@@ -140,7 +141,7 @@ export async function buildQuoteParams(
   const zeroed = extra?.promotion_zeroed ?? [];
   const { trim_price, option_sum } = assembleOptionSum(selections, price, zeroed, extra?.custom_options ?? []);
   const bizType = (customer?.biz_type ?? 'individual') as
-    'individual' | 'corporation' | 'simplified' | 'consumer';
+    'individual' | 'corporation' | 'simplified' | 'vat_exempt' | 'consumer';
 
   // 지방보조금 미적용: 관리자 DB 토글(subsidy_local.active=false) 또는 견적별 영업 토글
   const localOff = extra?.local_subsidy_off === true || subsidyLoc?.active === false;
@@ -160,7 +161,7 @@ export async function buildQuoteParams(
     no_vat_refund: noVatRefund(bizType),
     is_sosang: customer?.is_sosang ?? false,
     sosang_rate: subsidyNat?.sosang_rate ? Number(subsidyNat.sosang_rate) : 0.3,
-    is_individual: bizType === 'individual',
+    is_individual: isIndividualBenefit(bizType),   // 면세사업자도 개인사업자 혜택(택배)
     has_transport_license: customer?.has_transport_license ?? false,
     takbae_rate: TAKBAE_RATE,
     body_price: Math.round(option_sum * 1.1),  // I16 VAT포함(옛 0원처리가 반영된 합계)
diff --git a/backend/src/services/quote-pdf.ts b/backend/src/services/quote-pdf.ts
index 3b2b9d8a..355f9c96 100644
--- a/backend/src/services/quote-pdf.ts
+++ b/backend/src/services/quote-pdf.ts
@@ -28,7 +28,7 @@ const BODYTYPE_DISP: Record<string, string> = { BODY_REEFER: '냉장/냉동', BO
 const TOP_DISP: Record<string, string> = { TOP_LOW: '저상', TOP_STD: '표준' };
 const DOOR_DISP: Record<string, string> = { DOOR_SWING: '여닫이', DOOR_SLIDE: '슬라이딩', DOOR_EVSLIDE: 'EV미닫이', DOOR_COUPANG: '미닫이', DOOR_FOLD: '양문미닫이' };
 const PART_DISP: Record<string, string> = { PART_NET: '그물망', PART_REEFER: '냉장/냉동 이동식', PART_NONE: 'X' };
-const BIZ_DISP: Record<string, string> = { individual: '개인사업자', corporation: '법인사업자', simplified: '간이과세자', consumer: '일반구매자' };
+const BIZ_DISP: Record<string, string> = { individual: '개인사업자', corporation: '법인사업자', simplified: '간이과세자', vat_exempt: '면세사업자', consumer: '일반구매자' };
 const ox = (on: boolean) => (on ? 'O' : 'X');
 
 // ── 포맷 ──
@@ -225,7 +225,7 @@ export async function generateQuotePdf(quoteId: number): Promise<QuotePdfResult>
   const bodyOnly = inp['body_only'] === true;
   /** 차량만 견적 — 특장을 장착하지 않는다. 특장만과 동시에 참일 수 없다. */
   const vehicleOnly = !bodyOnly && inp['vehicle_only'] === true;
-  /** 일반구매자(비사업자) — 부가세 환급 대상이 아니다 */
+  /** 일반구매자·간이과세자·면세사업자 — 부가세 환급 대상이 아니다 */
   const noVatRefund = params.no_vat_refund === true;
 
   const data = {
diff --git a/frontend/src/api/quotes.ts b/frontend/src/api/quotes.ts
index 55e4abc9..89f88d5f 100644
--- a/frontend/src/api/quotes.ts
+++ b/frontend/src/api/quotes.ts
@@ -31,7 +31,7 @@ export interface SaveQuoteRequest extends Partial<QuotePriceExtras> {
     ceo_name?: string               // 대표이사 — 법인사업자일 때만(계약서 서명블록)
     email?: string
     phone?: string
-    biz_type: 'individual' | 'corporation' | 'simplified' | 'consumer'
+    biz_type: 'individual' | 'corporation' | 'simplified' | 'vat_exempt' | 'consumer'
     is_sosang: boolean
     region?: string
     address?: string
diff --git a/frontend/src/components/CustomerViewModal.tsx b/frontend/src/components/CustomerViewModal.tsx
index 998495e7..0003f069 100644
--- a/frontend/src/components/CustomerViewModal.tsx
+++ b/frontend/src/components/CustomerViewModal.tsx
@@ -9,7 +9,7 @@ import { useEscapeClose } from '../lib/escClose'
 // 영업의 「수정」 폼을 그대로 쓰지 않고, 같은 항목을 읽기 전용으로 보여준다.
 // 값은 견적 저장 시 함께 굳어진 입력 스냅샷(quote.inputs)과 고객 마스터에서 그대로 읽는다.
 const BIZ_KO: Record<string, string> = {
-  individual: '개인사업자', corporate: '법인사업자', simplified: '간이과세자', personal: '개인',
+  individual: '개인사업자', corporate: '법인사업자', simplified: '간이과세자', vat_exempt: '면세사업자', personal: '개인',
 }
 const DIESEL_KO: Record<string, string> = {
   none: '경유차 없음', keep: '경유차 유지 후 전기차 전환', scrap: '경유차 폐차 후 전기차 전환',
diff --git a/frontend/src/components/SubsidyInputs.tsx b/frontend/src/components/SubsidyInputs.tsx
index 45768eb3..a0574090 100644
--- a/frontend/src/components/SubsidyInputs.tsx
+++ b/frontend/src/components/SubsidyInputs.tsx
@@ -38,6 +38,7 @@ export const BUSINESS_TYPE_OPTIONS: { value: BusinessType; label: string }[] = [
   { value: 'individual', label: '개인사업자' },
   { value: 'corporate', label: '법인사업자' },
   { value: 'simplified', label: '간이과세자' },
+  { value: 'vat_exempt', label: '면세사업자' },
   { value: 'consumer', label: '일반구매자' },
 ]
 
diff --git a/frontend/src/i18n/en.ts b/frontend/src/i18n/en.ts
index 0c5a7918..a0bc0c49 100644
--- a/frontend/src/i18n/en.ts
+++ b/frontend/src/i18n/en.ts
@@ -205,6 +205,7 @@ export const EN: Record<string, string> = {
   '가 되어 제작 배정을 할 수 있습니다. 견적서·계약서는 이 시점의 내용으로 고정되어 더 이상 고칠 수 없습니다.': 'without an e-signature, and production can be assigned. The quotation and contract are frozen as they are at this point and can no longer be edited.',
   '가운데 자리': 'Middle digits',
   '간이과세자': 'Simplified taxpayer',
+  '면세사업자': 'VAT-exempt business',
   '값': 'Value',
   '같은 고객·같은 옵션으로 새 견적을 만듭니다 (새 번호·임시저장)': 'Creates a new quote with the same customer and options (new number, draft)',
   '개월수': 'Months',
diff --git a/frontend/src/lib/liveQuote.ts b/frontend/src/lib/liveQuote.ts
index e002f197..b25356e4 100644
--- a/frontend/src/lib/liveQuote.ts
+++ b/frontend/src/lib/liveQuote.ts
@@ -1,6 +1,6 @@
 import type { ApiPricingBundle, CustomerInfo } from '@shared/types/index'
 import type { QuoteResult } from '@shared/pricing/core'
-import { calcQuote, assembleOptionSum, makePriceLookup, groupOfPriceCode, bodyOnlyParams, vehicleOnlyParams, noVatRefund, resolveCarPrice, TAKBAE_RATE, DEFAULT_TAX_EXEMPT_TYPE, rowState } from '@shared/pricing/core'
+import { calcQuote, assembleOptionSum, makePriceLookup, groupOfPriceCode, bodyOnlyParams, vehicleOnlyParams, noVatRefund, isIndividualBenefit, resolveCarPrice, TAKBAE_RATE, DEFAULT_TAX_EXEMPT_TYPE, rowState } from '@shared/pricing/core'
 import type { CustomOption, CustomOptionDraft } from '@shared/pricing/core'
 
 /**
@@ -114,7 +114,7 @@ export function buildLiveTotal(args: LiveTotalArgs): QuoteResult | null {
     no_vat_refund: noVatRefund(biz),
     is_sosang: subsidyInputs.is_small_business ?? false,
     sosang_rate: bundle.subsidy_national?.sosang_rate ?? 0.3,
-    is_individual: biz === 'individual',
+    is_individual: isIndividualBenefit(biz),   // 면세사업자도 개인사업자 혜택(택배)
     has_transport_license: subsidyInputs.has_transport_license ?? false,
     takbae_rate: TAKBAE_RATE,
     body_price: Math.round(option_sum * 1.1),
diff --git a/frontend/src/lib/quoteCustomer.ts b/frontend/src/lib/quoteCustomer.ts
index 53c1b0cf..b4f22d1e 100644
--- a/frontend/src/lib/quoteCustomer.ts
+++ b/frontend/src/lib/quoteCustomer.ts
@@ -10,9 +10,10 @@ import type { QuoteSaveValues } from '../components/QuoteSaveModal'
  */
 
 /** 화면 표기 → 저장값 */
-export function mapBizType(bt: CustomerInfo['business_type'] | undefined): 'individual' | 'corporation' | 'simplified' | 'consumer' {
+export function mapBizType(bt: CustomerInfo['business_type'] | undefined): 'individual' | 'corporation' | 'simplified' | 'vat_exempt' | 'consumer' {
   if (bt === 'corporate') return 'corporation'
   if (bt === 'simplified') return 'simplified'
+  if (bt === 'vat_exempt') return 'vat_exempt'   // 면세사업자 — 개인사업자 혜택, 부가세 환급 불가
   if (bt === 'consumer') return 'consumer'   // 일반구매자(비사업자) — 부가세 환급 불가
   return 'individual'
 }
@@ -21,6 +22,7 @@ export function mapBizType(bt: CustomerInfo['business_type'] | undefined): 'indi
 export function unmapBizType(v: unknown): CustomerInfo['business_type'] {
   if (v === 'corporation') return 'corporate'
   if (v === 'simplified') return 'simplified'
+  if (v === 'vat_exempt') return 'vat_exempt'
   if (v === 'consumer') return 'consumer'
   return 'individual'
 }
diff --git a/shared/pricing/core.ts b/shared/pricing/core.ts
index 1faaeb8a..596281c7 100644
--- a/shared/pricing/core.ts
+++ b/shared/pricing/core.ts
@@ -10,7 +10,7 @@ export type {
 } from './types.js';
 
 import type { PricingParams, PricingResult } from './types.js';
-import { noVatRefund } from './vat-refund.js';
+import { noVatRefund, isIndividualBenefit } from './vat-refund.js';
 
 export {
   assembleOptionSum, optionBreakdown, valueUnitPrice, doorAddUnitPrice,
@@ -28,7 +28,7 @@ export { bodyOnlyParams } from './body-only.js';
 export { vehicleOnlyParams } from './vehicle-only.js';
 
 // 가격바가 보여줄 파생값(계산은 여기 한 곳에만 — 화면·앱이 공유한다)
-export { noVatRefund, NO_VAT_REFUND_BIZ_TYPES } from './vat-refund.js';
+export { noVatRefund, NO_VAT_REFUND_BIZ_TYPES, isIndividualBenefit } from './vat-refund.js';
 export { resolveCarPrice, trimPriceVatIncluded, resolveTrimLabel, CAR_TRIM_LABEL_MAX } from './car-price.js';
 
 // 커스텀 특장 옵션 — 단가표에 없는 사양을 영업이 직접 적어 넣는다
@@ -75,7 +75,7 @@ export function calcPrice(p: PricingParams): PricingResult {
   const subsidy_diesel =
     c.biz_type === 'corporation' && c.diesel_conversion ? s.diesel_conversion : 0;
   const subsidy_takbae =
-    c.has_transport_license && c.biz_type === 'individual'
+    c.has_transport_license && isIndividualBenefit(c.biz_type)
       ? Math.floor(subsidy_national * s.takbae_rate)
       : 0;
   const subsidy_total =
diff --git a/shared/pricing/types.ts b/shared/pricing/types.ts
index 038f0bba..328a9364 100644
--- a/shared/pricing/types.ts
+++ b/shared/pricing/types.ts
@@ -1,5 +1,8 @@
-/** individual=개인사업자 · corporation=법인사업자 · simplified=간이과세자 · consumer=일반구매자(부가세 환급 불가) */
-export type BizType = 'individual' | 'corporation' | 'simplified' | 'consumer';
+/**
+ * individual=개인사업자 · corporation=법인사업자 · simplified=간이과세자 ·
+ * vat_exempt=면세사업자(개인사업자와 같은 혜택, 부가세 환급만 불가) · consumer=일반구매자(부가세 환급 불가)
+ */
+export type BizType = 'individual' | 'corporation' | 'simplified' | 'vat_exempt' | 'consumer';
 
 /** 등록비·기타비 상수 (tax_config) */
 export interface TaxConfig {
diff --git a/shared/pricing/vat-refund.test.ts b/shared/pricing/vat-refund.test.ts
index b1103263..6f29b839 100644
--- a/shared/pricing/vat-refund.test.ts
+++ b/shared/pricing/vat-refund.test.ts
@@ -1,7 +1,7 @@
 import { describe, it, expect } from 'vitest';
 import { calcQuote } from './quote.js';
 import { calcPrice } from './core.js';
-import { noVatRefund, NO_VAT_REFUND_BIZ_TYPES } from './vat-refund.js';
+import { noVatRefund, NO_VAT_REFUND_BIZ_TYPES, isIndividualBenefit } from './vat-refund.js';
 import { QUOTE_PARAMS, REGRESSION_PARAMS } from './fixtures.js';
 import type { BizType } from './types.js';
 
@@ -43,13 +43,17 @@ describe('환급 대상 판정 — 사업자 구분', () => {
     expect(noVatRefund('consumer')).toBe(true);
   });
 
+  it('🔴 면세사업자는 환급 대상이 아니다', () => {
+    expect(noVatRefund('vat_exempt')).toBe(true);
+  });
+
   it('개인·법인 사업자는 환급 대상이다', () => {
     expect(noVatRefund('individual')).toBe(false);
     expect(noVatRefund('corporation')).toBe(false);
   });
 
   it('BizType 이 전부 둘 중 한쪽으로 판정된다 — 새 구분이 생기면 여기서 걸린다', () => {
-    const all: BizType[] = ['individual', 'corporation', 'simplified', 'consumer'];
+    const all: BizType[] = ['individual', 'corporation', 'simplified', 'vat_exempt', 'consumer'];
     expect(all.filter(noVatRefund).sort()).toEqual([...NO_VAT_REFUND_BIZ_TYPES].sort());
   });
 });
@@ -77,3 +81,44 @@ describe('Ver1.21 엔진(calcPrice) — 같은 규칙을 쓴다', () => {
     expect(r.vat_refunded_price).toBe(r.applied_price - r.vat);
   });
 });
+
+/**
+ * 면세사업자 = **개인사업자와 같은 혜택, 부가세 환급만 0원.**
+ *
+ * 부가세는 그대로 내고(공급가 10%), 보조금(국고·지방·소상공인·택배)도 개인사업자와 같다.
+ * 그러니 실구매가는 정확히 「같은 조건의 개인사업자 + 부가세액」이어야 한다.
+ */
+describe('면세사업자', () => {
+  it('🔴 개인사업자 혜택(택배 보조금) 대상이다 — 법인·간이·일반은 아니다', () => {
+    expect(isIndividualBenefit('individual')).toBe(true);
+    expect(isIndividualBenefit('vat_exempt')).toBe(true);
+    expect(isIndividualBenefit('corporation')).toBe(false);
+    expect(isIndividualBenefit('simplified')).toBe(false);
+    expect(isIndividualBenefit('consumer')).toBe(false);
+  });
+
+  it('🔴 calcPrice — 보조금은 개인사업자와 같고, 실구매가는 부가세만큼 비싸다', () => {
+    const run = (biz: BizType) => {
+      const r = calcPrice({ ...REGRESSION_PARAMS, customer: { ...REGRESSION_PARAMS.customer, biz_type: biz } });
+      if (r.status !== 'ok') throw new Error('expected ok');
+      return r;
+    };
+    const ind = run('individual');
+    const ex = run('vat_exempt');
+    expect(ex.vat).toBe(ind.vat);
+    expect(ex.vat).toBeGreaterThan(0);
+    expect(ex.subsidy_total).toBe(ind.subsidy_total);
+    expect(ex.subsidy_takbae).toBe(ind.subsidy_takbae);
+    expect(ex.subsidy_takbae).toBeGreaterThan(0);
+    expect(ex.vat_refunded_price).toBe(ex.applied_price);
+    expect(ex.real_price).toBe(ind.real_price + ind.vat);
+  });
+
+  it('🔴 calcQuote — 개인사업자 파라미터에서 환급만 막으면 환급액 0, 실구매가는 그만큼 비싸다', () => {
+    const ind = calcQuote({ ...QUOTE_PARAMS, is_individual: true, no_vat_refund: noVatRefund('individual') });
+    const ex = calcQuote({ ...QUOTE_PARAMS, is_individual: isIndividualBenefit('vat_exempt'), no_vat_refund: noVatRefund('vat_exempt') });
+    expect(ex.vat_refund_price).toBe(0);
+    expect(ex.subsidy_total).toBe(ind.subsidy_total);
+    expect(ex.real_price).toBeGreaterThan(ind.real_price);
+  });
+});
diff --git a/shared/pricing/vat-refund.ts b/shared/pricing/vat-refund.ts
index 365bfa3d..e271d94c 100644
--- a/shared/pricing/vat-refund.ts
+++ b/shared/pricing/vat-refund.ts
@@ -4,6 +4,7 @@
  * 환급을 못 받는 쪽:
  *   · `consumer`   일반구매자(비사업자) — 매입세액공제 자체가 없다
  *   · `simplified` 간이과세자 — 세금계산서로 매입세액을 돌려받지 못한다
+ *   · `vat_exempt` 면세사업자 — 부가세는 내지만 매입세액공제를 받지 못한다
  *
  * ⚠️ 이 판정을 호출부에서 `biz === 'consumer'` 처럼 다시 쓰지 말 것.
  *    실제로 그렇게 두 곳(서버·화면)에 흩어져 있었고, 간이과세자를 넣을 때
@@ -13,9 +14,19 @@
 import type { BizType } from './types.js';
 
 /** 부가세 환급 대상이 아닌 사업자 구분 */
-export const NO_VAT_REFUND_BIZ_TYPES: readonly BizType[] = ['consumer', 'simplified'];
+export const NO_VAT_REFUND_BIZ_TYPES: readonly BizType[] = ['consumer', 'simplified', 'vat_exempt'];
 
 /** 이 사업자 구분은 부가세를 환급받지 못하는가 */
 export function noVatRefund(biz: BizType | string | null | undefined): boolean {
   return NO_VAT_REFUND_BIZ_TYPES.includes(biz as BizType);
 }
+
+/**
+ * 개인사업자 혜택(택배 보조금) 대상인가.
+ *
+ * 면세사업자는 개인사업자와 **같은 혜택**을 받는다 — 다른 점은 부가세 환급뿐이다.
+ * 판정을 호출부에서 `biz === 'individual'` 로 다시 쓰면 면세사업자가 빠진다.
+ */
+export function isIndividualBenefit(biz: BizType | string | null | undefined): boolean {
+  return biz === 'individual' || biz === 'vat_exempt';
+}
diff --git a/shared/types/index.ts b/shared/types/index.ts
index 5863fa3f..d7dc16ab 100644
--- a/shared/types/index.ts
+++ b/shared/types/index.ts
@@ -42,8 +42,11 @@ export interface ModelOptionsResponse {
 
 // ── 고객 정보 ──────────────────────────────────────────────────────────
 
-/** individual=개인사업자 · corporate=법인사업자 · simplified=간이과세자 · consumer=일반구매자(부가세 환급 불가) */
-export type BusinessType = 'individual' | 'corporate' | 'simplified' | 'consumer';
+/**
+ * individual=개인사업자 · corporate=법인사업자 · simplified=간이과세자 ·
+ * vat_exempt=면세사업자(개인사업자와 같은 혜택, 부가세 환급만 불가) · consumer=일반구매자(부가세 환급 불가)
+ */
+export type BusinessType = 'individual' | 'corporate' | 'simplified' | 'vat_exempt' | 'consumer';
 
 export interface CustomerInfo {
   /** 법인사업자면 **상호**, 그 외에는 **성명**. 계약서 `{{buyer_name}}` 으로 나간다. */