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feat: spin 백엔드 전체 구현 (근무·프로젝트·인센티브·회계) 
- config/db/storage/auth/router/perms: eQMS 규약 미러링, 권한 2-tier
  (관리자 전체 / 구성원 본인·신청만), oauth2-proxy 헤더 인증 + DEV_AUTH mock
- 모델: 구성원/부서, 근무(출퇴근·휴가·공가·초과), 프로젝트(회사/제품/버전·
  작업자portion·담당자·태스크·계약·첨부·분할입금), 인센티브(설정·단계·
  유저배분·분기정산), 회계(거래·세금)
- internal/worktime: 근로기준법 월 집계 엔진
- internal/incentive: BE/non-BE × 계약금/중도금/잔금 3단계 계산 + 시뮬레이션
- 시드 데이터, Go 멀티스테이지 Dockerfile
- ADMIN_GROUPS 기본값 'admin' (전 내부 앱 공통 그룹)

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
2026-06-28 08:57:35 +09:00

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