"""
🧮 CoBIZ 세금 절감 시뮬레이터 & R&D 예산 편성 계산기
================================================================================
1. 세금 절감 시뮬레이터: 기업 프로필 기반 7대 세제 혜택 자동 스캔 + 예상 절감액
2. R&D 예산 편성 계산기: 총 사업비 → 비목별 자동 배분 + 상한 체크
================================================================================
"""

import gradio as gr
import math
from datetime import datetime, date

# ============================================================================
# 1. 세금 절감 시뮬레이터 - 데이터 & 로직
# ============================================================================

# 창업중소기업 세액감면 업종 코드
STARTUP_ELIGIBLE_INDUSTRIES = [
    "C. 제조업", "J. 정보통신업", "M. 전문·과학·기술", "N. 사업시설관리",
    "G. 도매·소매업", "H. 운수·창고업", "F. 건설업", "R. 예술·스포츠",
    "P. 교육서비스업", "Q. 보건·사회복지"
]

# 중소기업 특별세액감면 업종별 감면율 (소기업/중기업)
SME_SPECIAL_RATES = {
    "C. 제조업":         {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
    "E. 수도·환경":      {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
    "F. 건설업":         {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
    "G. 도매·소매업":    {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
    "H. 운수·창고업":    {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
    "J. 정보통신업":     {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
    "K. 금융·보험업":    {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
    "L. 부동산업":       {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
    "M. 전문·과학·기술": {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
    "N. 사업시설관리":   {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
    "P. 교육서비스업":   {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
    "Q. 보건·사회복지":  {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
    "R. 예술·스포츠":    {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
    "S. 수리·개인서비스": {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
    "A. 농림어업":       {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
    "B. 광업":           {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
}

# 고용증대 세액공제 금액 (중소기업, 수도권/비수도권)
EMPLOYMENT_CREDIT = {
    "청년": {"수도권": 1450, "비수도권": 1550},   # 만원/인/년
    "장애인": {"수도권": 1450, "비수도권": 1550},
    "60세이상": {"수도권": 700, "비수도권": 770},
    "일반": {"수도권": 850, "비수도권": 950},
}


def simulate_tax_saving(
    industry, company_size, revenue_m, operating_profit_m, 
    is_capital_region, establish_years, ceo_age,
    has_research_center, rd_investment_m, patent_count,
    total_employees, new_hires_youth, new_hires_general,
    facility_investment_m, has_venture, has_innobiz,
    is_female_company, is_disabled_company
):
    """세금 절감 시뮬레이션 실행"""
    
    results = []
    total_saving = 0
    
    # 법인세 과세표준 추정 (영업이익 기준 간이 계산)
    taxable_income = max(0, operating_profit_m * 1_000_000)  # 원 단위
    
    # 법인세 계산 (중소기업 특례)
    if taxable_income <= 500_000_000:  # 5억 이하
        corp_tax = taxable_income * 0.09
    elif taxable_income <= 20_000_000_000:  # 200억 이하
        corp_tax = 500_000_000 * 0.09 + (taxable_income - 500_000_000) * 0.19
    else:
        corp_tax = 500_000_000 * 0.09 + 19_500_000_000 * 0.19 + (taxable_income - 20_000_000_000) * 0.21
    
    # ─────────────────────────────────────────────
    # ① 창업중소기업 세액감면
    # ─────────────────────────────────────────────
    startup_saving = 0
    startup_rate = 0
    startup_eligible = (establish_years <= 5 and industry in STARTUP_ELIGIBLE_INDUSTRIES)
    startup_note = ""
    
    if startup_eligible:
        if not is_capital_region and ceo_age < 35:
            startup_rate = 1.0
            startup_note = "비수도권 + 청년창업 → 100% 감면 (최저한세 배제)"
        elif not is_capital_region:
            startup_rate = 0.5
            startup_note = "비수도권 창업 → 50% 감면"
        elif ceo_age < 35:
            startup_rate = 0.5
            startup_note = "수도권 청년창업 → 50% 감면"
        else:
            startup_rate = 0.0
            startup_note = "수도권 일반 창업 → 해당 없음"
        
        startup_saving = int(corp_tax * startup_rate)
    else:
        if establish_years > 5:
            startup_note = "업력 5년 초과 → 대상 외"
        else:
            startup_note = "비대상 업종"
    
    results.append({
        "name": "창업중소기업 세액감면",
        "icon": "🌱",
        "saving": startup_saving,
        "rate": f"{int(startup_rate*100)}%",
        "note": startup_note,
        "eligible": startup_eligible and startup_rate > 0,
        "conflict": "중소기업특별세액감면"
    })
    
    # ─────────────────────────────────────────────
    # ② 중소기업 특별세액감면
    # ─────────────────────────────────────────────
    sme_saving = 0
    sme_rate = 0
    sme_note = ""
    sme_eligible = industry in SME_SPECIAL_RATES
    
    if sme_eligible:
        rates = SME_SPECIAL_RATES[industry]
        if company_size == "소기업" and is_capital_region:
            sme_rate = rates.get("소기업_수도권", 0.05)
        elif company_size == "소기업":
            sme_rate = rates.get("소기업", 0.10)
        else:
            sme_rate = rates.get("중기업", 0.05)
        
        sme_saving = int(corp_tax * sme_rate)
        sme_note = f"{company_size} / {'수도권' if is_capital_region else '비수도권'} → {int(sme_rate*100)}% 감면"
    else:
        sme_note = "비대상 업종"
    
    results.append({
        "name": "중소기업 특별세액감면",
        "icon": "🏢",
        "saving": sme_saving,
        "rate": f"{int(sme_rate*100)}%",
        "note": sme_note,
        "eligible": sme_eligible and sme_rate > 0,
        "conflict": "창업중소기업세액감면"
    })
    
    # ─────────────────────────────────────────────
    # ③ R&D 세액공제
    # ─────────────────────────────────────────────
    rd_saving = 0
    rd_note = ""
    rd_eligible = has_research_center and rd_investment_m > 0
    
    if rd_eligible:
        rd_amount = rd_investment_m * 1_000_000  # 원
        rd_rate = 0.25  # 중소기업 일반 R&D 당기분 25%
        rd_saving = int(rd_amount * rd_rate)
        rd_note = f"연구소 보유 + R&D {rd_investment_m:,.0f}백만원 × 25% = {rd_saving/10000:,.0f}만원"
    else:
        if not has_research_center:
            rd_note = "기업부설연구소/전담부서 미등록"
        else:
            rd_note = "R&D 투자액 없음"
    
    results.append({
        "name": "R&D 세액공제",
        "icon": "🔬",
        "saving": rd_saving,
        "rate": "25%",
        "note": rd_note,
        "eligible": rd_eligible,
        "conflict": None
    })
    
    # ─────────────────────────────────────────────
    # ④ 고용증대 세액공제
    # ─────────────────────────────────────────────
    emp_saving = 0
    emp_note_parts = []
    region_key = "수도권" if is_capital_region else "비수도권"
    
    if new_hires_youth > 0:
        youth_credit = EMPLOYMENT_CREDIT["청년"][region_key] * new_hires_youth * 10000
        emp_saving += youth_credit
        emp_note_parts.append(f"청년 {new_hires_youth}명 × {EMPLOYMENT_CREDIT['청년'][region_key]}만원")
    
    if new_hires_general > 0:
        gen_credit = EMPLOYMENT_CREDIT["일반"][region_key] * new_hires_general * 10000
        emp_saving += gen_credit
        emp_note_parts.append(f"일반 {new_hires_general}명 × {EMPLOYMENT_CREDIT['일반'][region_key]}만원")
    
    emp_saving = int(emp_saving)
    emp_note = " + ".join(emp_note_parts) if emp_note_parts else "전년대비 신규 고용 증가분 없음"
    if emp_saving > 0:
        emp_note += f" (3년간 적용, 연 {emp_saving/10000:,.0f}만원)"
    
    results.append({
        "name": "고용증대 세액공제",
        "icon": "👥",
        "saving": emp_saving,
        "rate": "인당 최대 1,550만원",
        "note": emp_note,
        "eligible": emp_saving > 0,
        "conflict": None
    })
    
    # ─────────────────────────────────────────────
    # ⑤ 통합투자 세액공제
    # ─────────────────────────────────────────────
    invest_saving = 0
    invest_note = ""
    
    if facility_investment_m > 0:
        invest_rate = 0.10  # 중소기업 기본 10%
        invest_saving = int(facility_investment_m * 1_000_000 * invest_rate)
        invest_note = f"설비투자 {facility_investment_m:,.0f}백만원 × 10% = {invest_saving/10000:,.0f}만원"
        if has_venture or has_innobiz:
            additional = int(facility_investment_m * 1_000_000 * 0.02)
            invest_saving += additional
            invest_note += f" + 추가 2% ({additional/10000:,.0f}만원)"
    else:
        invest_note = "사업용 자산 투자 없음"
    
    results.append({
        "name": "통합투자 세액공제",
        "icon": "🏭",
        "saving": invest_saving,
        "rate": "10~12%",
        "note": invest_note,
        "eligible": invest_saving > 0,
        "conflict": None
    })
    
    # ─────────────────────────────────────────────
    # ⑥ 사회보험료 세액공제
    # ─────────────────────────────────────────────
    social_saving = 0
    social_note = ""
    total_new = new_hires_youth + new_hires_general
    
    if total_new > 0:
        avg_salary = 36_000_000  # 평균 연봉 3,600만원 가정
        employer_rate = 0.098  # 사업주 부담 사회보험료율 (국민연금+건강+고용+산재) 약 9.8%
        social_saving = int(total_new * avg_salary * employer_rate * 0.5)  # 50% 공제
        social_note = f"신규 {total_new}명 × 사업주부담 보험료 50% = {social_saving/10000:,.0f}만원"
    else:
        social_note = "신규 고용 없음"
    
    results.append({
        "name": "사회보험료 세액공제",
        "icon": "🛡️",
        "saving": social_saving,
        "rate": "50%",
        "note": social_note,
        "eligible": social_saving > 0,
        "conflict": None
    })
    
    # ─────────────────────────────────────────────
    # ⑦ 기술이전 세액감면
    # ─────────────────────────────────────────────
    tech_saving = 0
    tech_note = ""
    tech_eligible = patent_count > 0
    
    if tech_eligible:
        tech_note = f"특허 {patent_count}건 보유 → 이전 시 소득의 50%, 대여 시 25% 감면 가능 (실현 시 적용)"
    else:
        tech_note = "보유 특허 없음"
    
    results.append({
        "name": "기술이전 세액감면",
        "icon": "📜",
        "saving": tech_saving,
        "rate": "이전50%/대여25%",
        "note": tech_note,
        "eligible": tech_eligible,
        "conflict": None
    })
    
    # ─────────────────────────────────────────────
    # 중복 적용 처리
    # ─────────────────────────────────────────────
    # 창업감면 vs 특별감면 → 둘 중 큰 것만
    best_choice = ""
    if results[0]["eligible"] and results[1]["eligible"]:
        if results[0]["saving"] >= results[1]["saving"]:
            results[1]["saving"] = 0
            results[1]["note"] += " ⚠️ 창업감면과 중복 불가 (창업감면이 유리)"
            results[1]["eligible"] = False
            best_choice = "창업중소기업 세액감면"
        else:
            results[0]["saving"] = 0
            results[0]["note"] += " ⚠️ 특별감면과 중복 불가 (특별감면이 유리)"
            results[0]["eligible"] = False
            best_choice = "중소기업 특별세액감면"
    elif results[0]["eligible"]:
        best_choice = "창업중소기업 세액감면"
    elif results[1]["eligible"]:
        best_choice = "중소기업 특별세액감면"
    
    total_saving = sum(r["saving"] for r in results)
    
    return results, total_saving, corp_tax, taxable_income, best_choice


def generate_tax_html(results, total_saving, corp_tax, taxable_income, best_choice):
    """세금 절감 시뮬레이션 결과 HTML 생성"""
    
    eligible_count = sum(1 for r in results if r["eligible"])
    saving_pct = (total_saving / corp_tax * 100) if corp_tax > 0 else 0
    
    # 워터폴 차트 데이터
    waterfall_items = []
    cumulative = 0
    for r in results:
        if r["saving"] > 0:
            cumulative += r["saving"]
            waterfall_items.append((r["icon"] + " " + r["name"][:6], r["saving"], cumulative))
    
    max_val = max(corp_tax, cumulative) if cumulative > 0 else corp_tax
    
    # 바 차트 생성
    bars_html = ""
    for r in results:
        color = "#6fd9a8" if r["eligible"] else "#3d3d5c"
        opacity = "1" if r["eligible"] else "0.4"
        width_pct = min(95, (r["saving"] / max_val * 100)) if max_val > 0 and r["saving"] > 0 else 0
        saving_text = f"{r['saving']/10000:,.0f}만원" if r["saving"] > 0 else "해당없음"
        
        bars_html += f"""
        <div style="margin-bottom:16px;opacity:{opacity};">
            <div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:6px;">
                <span style="font-size:14px;font-weight:600;color:#e8e8f0;">
                    {r['icon']} {r['name']}
                    {'<span style="color:#6fd9a8;font-size:11px;margin-left:6px;">✓ 적용</span>' if r['eligible'] else '<span style="color:#666;font-size:11px;margin-left:6px;">미적용</span>'}
                </span>
                <span style="font-size:15px;font-weight:700;color:{color};">{saving_text}</span>
            </div>
            <div style="background:#1a1a2e;border-radius:8px;height:28px;overflow:hidden;position:relative;">
                <div style="width:{width_pct}%;height:100%;background:linear-gradient(90deg,{color},{color}88);
                    border-radius:8px;transition:width 0.8s ease;"></div>
            </div>
            <div style="font-size:11px;color:#8888a0;margin-top:4px;">{r['note']}</div>
        </div>
        """
    
    # 워터폴 차트
    waterfall_html = ""
    if waterfall_items:
        wf_max = max(cumulative, 1)
        for name, amount, cum in waterfall_items:
            bottom_pct = (cum - amount) / wf_max * 100
            height_pct = amount / wf_max * 100
            waterfall_html += f"""
            <div style="flex:1;display:flex;flex-direction:column;align-items:center;min-width:70px;">
                <div style="font-size:10px;color:#6fd9a8;font-weight:600;margin-bottom:4px;">
                    +{amount/10000:,.0f}만
                </div>
                <div style="width:100%;height:200px;position:relative;background:#1a1a2e;border-radius:6px;">
                    <div style="position:absolute;bottom:{bottom_pct}%;width:100%;height:{max(height_pct, 3)}%;
                        background:linear-gradient(180deg,#6fd9a8,#4a9d7d);border-radius:4px;"></div>
                </div>
                <div style="font-size:9px;color:#8888a0;margin-top:6px;text-align:center;
                    word-break:keep-all;">{name}</div>
            </div>
            """
    
    html = f"""
    <div style="background:linear-gradient(135deg,#0d1117,#161b22,#0d1117);padding:30px;
        border-radius:20px;border:1px solid rgba(111,217,168,0.2);font-family:'Noto Sans KR',sans-serif;">
        
        <!-- 헤더 -->
        <div style="text-align:center;margin-bottom:30px;">
            <h2 style="margin:0;font-size:26px;background:linear-gradient(135deg,#6fd9a8,#fff);
                -webkit-background-clip:text;-webkit-text-fill-color:transparent;">
                🧮 세금 절감 시뮬레이션 결과
            </h2>
            <p style="color:#8888a0;margin:8px 0 0;font-size:13px;">
                2026년 조세특례제한법 기준 | 중소기업 세제 혜택 자동 스캔
            </p>
        </div>
        
        <!-- 핵심 KPI -->
        <div style="display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin-bottom:30px;">
            <div style="background:#1a1a2e;border-radius:14px;padding:20px;text-align:center;
                border:1px solid rgba(111,217,168,0.15);">
                <div style="font-size:11px;color:#8888a0;">추정 법인세</div>
                <div style="font-size:22px;font-weight:700;color:#ff6b6b;margin-top:6px;">
                    {corp_tax/10000:,.0f}<span style="font-size:12px;color:#8888a0;">만원</span>
                </div>
            </div>
            <div style="background:#1a1a2e;border-radius:14px;padding:20px;text-align:center;
                border:1px solid rgba(111,217,168,0.3);">
                <div style="font-size:11px;color:#8888a0;">총 절감액</div>
                <div style="font-size:22px;font-weight:700;color:#6fd9a8;margin-top:6px;">
                    {total_saving/10000:,.0f}<span style="font-size:12px;color:#8888a0;">만원</span>
                </div>
            </div>
            <div style="background:#1a1a2e;border-radius:14px;padding:20px;text-align:center;
                border:1px solid rgba(255,215,0,0.2);">
                <div style="font-size:11px;color:#8888a0;">절감률</div>
                <div style="font-size:22px;font-weight:700;color:#ffd700;margin-top:6px;">
                    {saving_pct:.1f}<span style="font-size:12px;color:#8888a0;">%</span>
                </div>
            </div>
            <div style="background:#1a1a2e;border-radius:14px;padding:20px;text-align:center;
                border:1px solid rgba(100,149,237,0.2);">
                <div style="font-size:11px;color:#8888a0;">적용 가능</div>
                <div style="font-size:22px;font-weight:700;color:#6495ed;margin-top:6px;">
                    {eligible_count}<span style="font-size:12px;color:#8888a0;">건 / 7건</span>
                </div>
            </div>
        </div>
        
        <!-- 항목별 절감액 바 차트 -->
        <div style="background:#12121e;border-radius:14px;padding:24px;margin-bottom:24px;
            border:1px solid rgba(111,217,168,0.1);">
            <h3 style="color:#e8e8f0;font-size:16px;margin:0 0 20px;">
                📊 항목별 예상 절감액
            </h3>
            {bars_html}
        </div>
        
        <!-- 워터폴 차트 -->
        {'<div style="background:#12121e;border-radius:14px;padding:24px;margin-bottom:24px;border:1px solid rgba(111,217,168,0.1);"><h3 style="color:#e8e8f0;font-size:16px;margin:0 0 16px;">💧 절감액 누적 워터폴</h3><div style="display:flex;gap:8px;align-items:flex-end;">' + waterfall_html + '</div></div>' if waterfall_html else ''}
        
        <!-- 중복 적용 안내 -->
        <div style="background:linear-gradient(145deg,#1a2a30,#0d1a1f);border-radius:14px;padding:20px;
            border-left:4px solid #ffd700;margin-bottom:20px;">
            <h4 style="color:#ffd700;margin:0 0 12px;font-size:14px;">⚠️ 중복 적용 안내</h4>
            <ul style="margin:0;padding-left:20px;color:#c8c8d8;font-size:13px;line-height:2;">
                <li><strong>창업감면 ↔ 특별감면:</strong> 중복 불가 → {'<span style="color:#6fd9a8;">' + best_choice + ' 적용 (유리)</span>' if best_choice else '둘 다 미해당'}</li>
                <li><strong>R&D 세액공제:</strong> 위 감면과 <span style="color:#6fd9a8;">중복 적용 가능</span></li>
                <li><strong>고용증대 + 사회보험료:</strong> <span style="color:#6fd9a8;">중복 적용 가능</span> (3년간)</li>
                <li><strong>통합투자:</strong> 창업감면과 중복 불가, 특별감면과는 가능</li>
            </ul>
        </div>
        
        <!-- 면책 -->
        <div style="text-align:center;padding:12px;color:#555;font-size:11px;
            border-top:1px solid rgba(111,217,168,0.1);margin-top:16px;">
            ※ 본 시뮬레이션은 참고용이며, 정확한 세금 계산은 세무사와 상담하시기 바랍니다.
            <br>영업이익 기반 간이 추정 | 실제 과세표준은 세무조정 후 달라질 수 있습니다.
        </div>
    </div>
    """
    return html


# ============================================================================
# 2. R&D 예산 편성 계산기 - 데이터 & 로직
# ============================================================================

RD_BUDGET_CATEGORIES = {
    "인건비": {
        "내부인건비": {"desc": "참여연구원 인건비 (연구책임자, 참여연구원)", "default_pct": 0.45},
        "외부인건비": {"desc": "외부 전문가 위촉 수당", "default_pct": 0.05},
    },
    "직접비": {
        "연구장비·재료비": {"desc": "연구장비 구입·임차, 재료비, 시약", "default_pct": 0.12},
        "연구활동비": {"desc": "국내외출장, 기술정보수집, 학회참가", "default_pct": 0.05},
        "위탁연구비": {"desc": "외부기관 위탁 연구 비용", "default_pct": 0.08},
        "연구시설활용비": {"desc": "연구시설 임차료, 이용료", "default_pct": 0.03},
    },
    "간접비": {
        "간접비": {"desc": "기관 관리비, 복리후생, 보험료 등", "default_pct": 0.10},
    }
}


def calculate_rd_budget(
    total_budget_m, gov_ratio, cash_ratio,
    personnel_pct, ext_personnel_pct,
    equipment_pct, activity_pct, consign_pct, facility_pct,
    overhead_pct
):
    """R&D 예산 편성 계산"""
    
    total = total_budget_m * 1_000_000  # 원 단위
    gov_amount = total * gov_ratio / 100
    private_amount = total - gov_amount
    cash_amount = private_amount * cash_ratio / 100
    inkind_amount = private_amount - cash_amount
    
    # 비목별 배분 (정부지원금 기준)
    pct_sum = personnel_pct + ext_personnel_pct + equipment_pct + activity_pct + consign_pct + facility_pct + overhead_pct
    
    # 정규화 (합이 100이 안 될 경우)
    if pct_sum == 0:
        pct_sum = 100
    
    items = [
        {"category": "인건비", "name": "내부인건비", "pct": personnel_pct, "amount": gov_amount * personnel_pct / pct_sum},
        {"category": "인건비", "name": "외부인건비", "pct": ext_personnel_pct, "amount": gov_amount * ext_personnel_pct / pct_sum},
        {"category": "직접비", "name": "연구장비·재료비", "pct": equipment_pct, "amount": gov_amount * equipment_pct / pct_sum},
        {"category": "직접비", "name": "연구활동비", "pct": activity_pct, "amount": gov_amount * activity_pct / pct_sum},
        {"category": "직접비", "name": "위탁연구비", "pct": consign_pct, "amount": gov_amount * consign_pct / pct_sum},
        {"category": "직접비", "name": "연구시설활용비", "pct": facility_pct, "amount": gov_amount * facility_pct / pct_sum},
        {"category": "간접비", "name": "간접비", "pct": overhead_pct, "amount": gov_amount * overhead_pct / pct_sum},
    ]
    
    # 상한 체크
    warnings = []
    personnel_total = items[0]["amount"] + items[1]["amount"]
    consign_amount = items[4]["amount"]
    overhead_amount = items[6]["amount"]
    direct_cost = sum(i["amount"] for i in items if i["category"] != "간접비")
    
    # 위탁연구비 상한 (정부지원금의 40%)
    if consign_amount > gov_amount * 0.40:
        warnings.append(f"⚠️ 위탁연구비({consign_amount/10000:,.0f}만)가 정부지원금 40% 상한({gov_amount*0.40/10000:,.0f}만) 초과")
    
    # 간접비 상한 (직접비의 일정 비율, 통상 정부지원금의 10% 내외)
    if overhead_pct > 15:
        warnings.append(f"⚠️ 간접비 비율({overhead_pct:.0f}%)이 권장 상한(15%) 초과")
    
    # 인건비 비율 체크
    if personnel_pct + ext_personnel_pct > 70:
        warnings.append(f"⚠️ 인건비 비율({personnel_pct+ext_personnel_pct:.0f}%)이 통상 상한(70%) 초과")
    
    # 합계 검증
    if abs(pct_sum - 100) > 0.1:
        warnings.append(f"ℹ️ 비목 비율 합계가 {pct_sum:.1f}%입니다 (자동 정규화 적용)")
    
    return {
        "total": total,
        "gov_amount": gov_amount,
        "private_amount": private_amount,
        "cash_amount": cash_amount,
        "inkind_amount": inkind_amount,
        "items": items,
        "warnings": warnings,
        "personnel_total": personnel_total,
        "direct_cost": direct_cost,
        "overhead_amount": overhead_amount,
    }


def generate_rd_budget_html(data):
    """R&D 예산 편성 결과 HTML 생성"""
    
    total = data["total"]
    gov = data["gov_amount"]
    priv = data["private_amount"]
    cash = data["cash_amount"]
    inkind = data["inkind_amount"]
    items = data["items"]
    warnings = data["warnings"]
    
    # 비목별 테이블 행 생성
    rows_html = ""
    cat_colors = {"인건비": "#6fd9a8", "직접비": "#6495ed", "간접비": "#ffd700"}
    prev_cat = ""
    
    for item in items:
        cat_label = ""
        if item["category"] != prev_cat:
            cat_label = item["category"]
            prev_cat = item["category"]
        
        color = cat_colors.get(item["category"], "#fff")
        bar_width = min(90, item["amount"] / gov * 100) if gov > 0 else 0
        
        rows_html += f"""
        <tr style="border-bottom:1px solid rgba(255,255,255,0.06);">
            <td style="padding:12px;color:{color};font-weight:{'700' if cat_label else '400'};font-size:13px;
                width:80px;">{cat_label}</td>
            <td style="padding:12px;color:#e8e8f0;font-size:13px;">{item['name']}</td>
            <td style="padding:12px;text-align:right;color:#8888a0;font-size:13px;">{item['pct']:.0f}%</td>
            <td style="padding:12px;text-align:right;color:#e8e8f0;font-weight:600;font-size:14px;">
                {item['amount']/10000:,.0f}만원
            </td>
            <td style="padding:12px;width:120px;">
                <div style="background:#1a1a2e;border-radius:4px;height:12px;overflow:hidden;">
                    <div style="width:{bar_width}%;height:100%;background:{color};border-radius:4px;"></div>
                </div>
            </td>
        </tr>
        """
    
    # 경고 메시지
    warn_html = ""
    if warnings:
        warn_items = "".join(f'<li style="margin-bottom:6px;">{w}</li>' for w in warnings)
        warn_html = f"""
        <div style="background:rgba(255,107,107,0.1);border-radius:10px;padding:16px;margin-bottom:20px;
            border:1px solid rgba(255,107,107,0.3);">
            <ul style="margin:0;padding-left:20px;color:#ff9999;font-size:13px;line-height:1.8;">
                {warn_items}
            </ul>
        </div>
        """
    
    # 파이 차트 (CSS만으로)
    cat_totals = {}
    for item in items:
        cat_totals[item["category"]] = cat_totals.get(item["category"], 0) + item["amount"]
    
    pie_segments = ""
    legend_html = ""
    start_deg = 0
    for cat, amount in cat_totals.items():
        pct = amount / gov * 100 if gov > 0 else 0
        end_deg = start_deg + pct * 3.6
        color = cat_colors.get(cat, "#fff")
        pie_segments += f"{color} {start_deg}deg {end_deg}deg,"
        legend_html += f"""
        <div style="display:flex;align-items:center;gap:8px;margin-bottom:8px;">
            <div style="width:12px;height:12px;border-radius:3px;background:{color};"></div>
            <span style="color:#c8c8d8;font-size:13px;">{cat} {pct:.1f}% ({amount/10000:,.0f}만)</span>
        </div>
        """
        start_deg = end_deg
    
    pie_gradient = pie_segments.rstrip(",")
    
    html = f"""
    <div style="background:linear-gradient(135deg,#0d1117,#161b22,#0d1117);padding:30px;
        border-radius:20px;border:1px solid rgba(100,149,237,0.2);font-family:'Noto Sans KR',sans-serif;">
        
        <!-- 헤더 -->
        <div style="text-align:center;margin-bottom:30px;">
            <h2 style="margin:0;font-size:26px;background:linear-gradient(135deg,#6495ed,#fff);
                -webkit-background-clip:text;-webkit-text-fill-color:transparent;">
                📊 R&D 예산 편성 결과
            </h2>
            <p style="color:#8888a0;margin:8px 0 0;font-size:13px;">
                국가연구개발사업 연구개발비 사용기준 적용
            </p>
        </div>
        
        <!-- 총괄 KPI -->
        <div style="display:grid;grid-template-columns:repeat(5,1fr);gap:12px;margin-bottom:24px;">
            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;
                border:1px solid rgba(100,149,237,0.15);">
                <div style="font-size:10px;color:#8888a0;">총 사업비</div>
                <div style="font-size:18px;font-weight:700;color:#e8e8f0;margin-top:4px;">
                    {total/100000000:,.1f}<span style="font-size:11px;">억</span>
                </div>
            </div>
            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;
                border:1px solid rgba(111,217,168,0.2);">
                <div style="font-size:10px;color:#8888a0;">정부지원금</div>
                <div style="font-size:18px;font-weight:700;color:#6fd9a8;margin-top:4px;">
                    {gov/100000000:,.2f}<span style="font-size:11px;">억</span>
                </div>
            </div>
            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;
                border:1px solid rgba(255,215,0,0.15);">
                <div style="font-size:10px;color:#8888a0;">민간부담금</div>
                <div style="font-size:18px;font-weight:700;color:#ffd700;margin-top:4px;">
                    {priv/100000000:,.2f}<span style="font-size:11px;">억</span>
                </div>
            </div>
            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;">
                <div style="font-size:10px;color:#8888a0;">현금</div>
                <div style="font-size:18px;font-weight:700;color:#c8c8d8;margin-top:4px;">
                    {cash/10000:,.0f}<span style="font-size:11px;">만</span>
                </div>
            </div>
            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;">
                <div style="font-size:10px;color:#8888a0;">현물</div>
                <div style="font-size:18px;font-weight:700;color:#c8c8d8;margin-top:4px;">
                    {inkind/10000:,.0f}<span style="font-size:11px;">만</span>
                </div>
            </div>
        </div>
        
        {warn_html}
        
        <!-- 비목별 상세 테이블 -->
        <div style="background:#12121e;border-radius:14px;padding:24px;margin-bottom:24px;
            border:1px solid rgba(100,149,237,0.1);overflow-x:auto;">
            <h3 style="color:#e8e8f0;font-size:16px;margin:0 0 16px;">📋 비목별 배분 내역 (정부지원금 기준)</h3>
            <table style="width:100%;border-collapse:collapse;">
                <thead>
                    <tr style="border-bottom:2px solid rgba(100,149,237,0.2);">
                        <th style="padding:10px;text-align:left;color:#6495ed;font-size:12px;">구분</th>
                        <th style="padding:10px;text-align:left;color:#6495ed;font-size:12px;">비목</th>
                        <th style="padding:10px;text-align:right;color:#6495ed;font-size:12px;">비율</th>
                        <th style="padding:10px;text-align:right;color:#6495ed;font-size:12px;">금액</th>
                        <th style="padding:10px;color:#6495ed;font-size:12px;width:120px;"></th>
                    </tr>
                </thead>
                <tbody>
                    {rows_html}
                    <tr style="border-top:2px solid rgba(100,149,237,0.3);">
                        <td colspan="2" style="padding:12px;color:#fff;font-weight:700;font-size:14px;">합계</td>
                        <td style="padding:12px;text-align:right;color:#fff;font-weight:700;">100%</td>
                        <td style="padding:12px;text-align:right;color:#6fd9a8;font-weight:700;font-size:15px;">
                            {gov/10000:,.0f}만원
                        </td>
                        <td></td>
                    </tr>
                </tbody>
            </table>
        </div>
        
        <!-- 비율 파이차트 + 구조도 -->
        <div style="display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-bottom:20px;">
            <!-- 파이 차트 -->
            <div style="background:#12121e;border-radius:14px;padding:24px;
                border:1px solid rgba(100,149,237,0.1);">
                <h3 style="color:#e8e8f0;font-size:16px;margin:0 0 16px;">🍩 비목 구성</h3>
                <div style="display:flex;align-items:center;gap:24px;">
                    <div style="width:120px;height:120px;border-radius:50%;
                        background:conic-gradient({pie_gradient});flex-shrink:0;"></div>
                    <div>{legend_html}</div>
                </div>
            </div>
            
            <!-- 구조도 -->
            <div style="background:#12121e;border-radius:14px;padding:24px;
                border:1px solid rgba(100,149,237,0.1);">
                <h3 style="color:#e8e8f0;font-size:16px;margin:0 0 16px;">🏗️ 재원 구조</h3>
                <div style="font-size:13px;color:#c8c8d8;line-height:2.2;">
                    <div>💰 총 사업비: <strong style="color:#fff;">{total/10000:,.0f}만원</strong></div>
                    <div style="padding-left:20px;">
                        ├ 🏛️ 정부지원금 ({gov/total*100:.0f}%): <strong style="color:#6fd9a8;">{gov/10000:,.0f}만</strong>
                    </div>
                    <div style="padding-left:20px;">
                        └ 🏢 민간부담금 ({priv/total*100:.0f}%): <strong style="color:#ffd700;">{priv/10000:,.0f}만</strong>
                    </div>
                    <div style="padding-left:48px;">
                        ├ 현금 ({cash/priv*100:.0f}%): {cash/10000:,.0f}만
                    </div>
                    <div style="padding-left:48px;">
                        └ 현물 ({inkind/priv*100:.0f}%): {inkind/10000:,.0f}만
                    </div>
                </div>
            </div>
        </div>
        
        <!-- 사업계획서 복사용 텍스트 -->
        <div style="background:#12121e;border-radius:14px;padding:20px;
            border:1px solid rgba(100,149,237,0.1);">
            <h3 style="color:#e8e8f0;font-size:14px;margin:0 0 12px;">📝 사업계획서 복사용 (텍스트)</h3>
            <pre style="background:#0d0d1a;color:#c8c8d8;padding:16px;border-radius:8px;font-size:12px;
                overflow-x:auto;white-space:pre-wrap;margin:0;line-height:1.8;">총 사업비: {total/10000:,.0f}만원 ({total/100000000:,.2f}억원)
- 정부지원금: {gov/10000:,.0f}만원 ({gov/total*100:.0f}%)
- 민간부담금: {priv/10000:,.0f}만원 (현금 {cash/10000:,.0f}만 + 현물 {inkind/10000:,.0f}만)

[비목별 배분 - 정부지원금 기준]
{''.join(f"  {item['name']:12s}: {item['amount']/10000:>8,.0f}만원 ({item['pct']:.0f}%)" + chr(10) for item in items)}</pre>
        </div>
        
        <div style="text-align:center;padding:12px;color:#555;font-size:11px;
            border-top:1px solid rgba(100,149,237,0.1);margin-top:16px;">
            ※ 실제 예산 편성 시 해당 사업의 공고문과 연구비 사용기준을 반드시 확인하세요.
        </div>
    </div>
    """
    return html


# ============================================================================
# 3. Gradio 탭 생성
# ============================================================================

INDUSTRY_OPTIONS = [
    "A. 농림어업", "B. 광업", "C. 제조업", "E. 수도·환경", "F. 건설업",
    "G. 도매·소매업", "H. 운수·창고업", "J. 정보통신업", "K. 금융·보험업",
    "L. 부동산업", "M. 전문·과학·기술", "N. 사업시설관리",
    "P. 교육서비스업", "Q. 보건·사회복지", "R. 예술·스포츠", "S. 수리·개인서비스"
]


def create_biz_tools_tab():
    """세금 절감 & R&D 예산 탭 생성"""
    
    with gr.Tab("🧮 세금·예산 계산기"):
        gr.HTML('''
        <div style="background:linear-gradient(135deg,#0d1117,#161b22,#0d1117);padding:30px;border-radius:20px;
            margin-bottom:24px;border:2px solid rgba(111,217,168,0.3);text-align:center;
            box-shadow:0 10px 40px rgba(0,0,0,0.5);">
            <h2 style="margin:0 0 8px;font-size:28px;
                background:linear-gradient(135deg,#6fd9a8,#6495ed,#fff);
                -webkit-background-clip:text;-webkit-text-fill-color:transparent;">
                🧮 세금 절감 시뮬레이터 & R&D 예산 편성기
            </h2>
            <p style="color:#8888a0;margin:0;font-size:13px;">
                기업 정보를 입력하면 적용 가능한 세제 혜택과 R&D 예산을 자동 계산합니다
            </p>
        </div>
        ''')
        
        with gr.Tabs():
            # ── 탭 1: 세금 절감 시뮬레이터 ──
            with gr.Tab("💰 세금 절감 시뮬레이터"):
                with gr.Row():
                    with gr.Column():
                        gr.HTML('<div style="background:#12121e;color:#6fd9a8;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">📋 기업 기본정보</div>')
                        tax_industry = gr.Dropdown(label="업종", choices=INDUSTRY_OPTIONS, value="C. 제조업")
                        tax_company_size = gr.Radio(label="기업 규모", choices=["소기업", "중기업"], value="소기업")
                        tax_revenue = gr.Number(label="연매출 (백만원)", value=500, minimum=0)
                        tax_op_profit = gr.Number(label="영업이익 (백만원)", value=50, minimum=0)
                        tax_is_capital = gr.Checkbox(label="수도권 소재", value=True)
                        tax_establish_years = gr.Slider(label="업력 (년)", minimum=0, maximum=30, value=3, step=1)
                        tax_ceo_age = gr.Slider(label="대표자 나이", minimum=20, maximum=70, value=35, step=1)
                    
                    with gr.Column():
                        gr.HTML('<div style="background:#12121e;color:#6495ed;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">🔬 기술·인증·투자</div>')
                        tax_research_center = gr.Checkbox(label="기업부설연구소/전담부서 보유")
                        tax_rd_investment = gr.Number(label="연간 R&D 투자액 (백만원)", value=0, minimum=0)
                        tax_patents = gr.Number(label="보유 특허 수", value=0, minimum=0)
                        tax_has_venture = gr.Checkbox(label="벤처인증")
                        tax_has_innobiz = gr.Checkbox(label="이노비즈")
                        tax_is_female = gr.Checkbox(label="여성기업")
                        tax_is_disabled = gr.Checkbox(label="장애인기업")
                    
                    with gr.Column():
                        gr.HTML('<div style="background:#12121e;color:#ffd700;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">👥 고용·설비투자</div>')
                        tax_employees = gr.Number(label="총 직원 수", value=10, minimum=0)
                        tax_new_youth = gr.Number(label="신규 채용 - 청년 (전년 대비 증가)", value=0, minimum=0)
                        tax_new_general = gr.Number(label="신규 채용 - 일반 (전년 대비 증가)", value=0, minimum=0)
                        tax_facility_invest = gr.Number(label="설비투자액 (백만원)", value=0, minimum=0)
                
                tax_btn = gr.Button("🧮 세금 절감 시뮬레이션 실행", variant="primary", size="lg")
                tax_result = gr.HTML()
                
                def run_tax_sim(ind, size, rev, op, cap, yrs, age, rc, rd, pat,
                               emp, ny, ng, fac, ven, inno, fem, dis):
                    results, total, corp_tax, taxable, best = simulate_tax_saving(
                        ind, size, rev, op, cap, yrs, age, rc, rd, pat,
                        emp, ny, ng, fac, ven, inno, fem, dis
                    )
                    return generate_tax_html(results, total, corp_tax, taxable, best)
                
                tax_btn.click(
                    fn=run_tax_sim,
                    inputs=[
                        tax_industry, tax_company_size, tax_revenue, tax_op_profit,
                        tax_is_capital, tax_establish_years, tax_ceo_age,
                        tax_research_center, tax_rd_investment, tax_patents,
                        tax_employees, tax_new_youth, tax_new_general,
                        tax_facility_invest, tax_has_venture, tax_has_innobiz,
                        tax_is_female, tax_is_disabled
                    ],
                    outputs=[tax_result]
                )
            
            # ── 탭 2: R&D 예산 편성 계산기 ──
            with gr.Tab("📊 R&D 예산 편성기"):
                with gr.Row():
                    with gr.Column():
                        gr.HTML('<div style="background:#12121e;color:#6495ed;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">💰 총괄 예산</div>')
                        rd_total = gr.Number(label="총 사업비 (백만원)", value=300, minimum=1)
                        rd_gov_ratio = gr.Slider(label="정부지원 비율 (%)", minimum=50, maximum=100, value=75, step=5)
                        rd_cash_ratio = gr.Slider(label="민간부담 중 현금 비율 (%)", minimum=0, maximum=100, value=50, step=10)
                    
                    with gr.Column():
                        gr.HTML('<div style="background:#12121e;color:#6fd9a8;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">📋 비목별 비율 (정부지원금 기준, %)</div>')
                        rd_personnel = gr.Slider(label="내부인건비", minimum=0, maximum=70, value=45, step=1)
                        rd_ext_personnel = gr.Slider(label="외부인건비", minimum=0, maximum=20, value=5, step=1)
                        rd_equipment = gr.Slider(label="연구장비·재료비", minimum=0, maximum=40, value=15, step=1)
                        rd_activity = gr.Slider(label="연구활동비", minimum=0, maximum=20, value=5, step=1)
                    
                    with gr.Column():
                        gr.HTML('<div style="background:#12121e;color:#ffd700;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">📋 비목별 비율 (계속)</div>')
                        rd_consign = gr.Slider(label="위탁연구비", minimum=0, maximum=40, value=10, step=1)
                        rd_facility = gr.Slider(label="연구시설활용비", minimum=0, maximum=20, value=5, step=1)
                        rd_overhead = gr.Slider(label="간접비", minimum=0, maximum=20, value=10, step=1)
                        
                        gr.HTML('''
                        <div style="background:#1a1a2e;border-radius:10px;padding:14px;margin-top:12px;
                            border:1px solid rgba(255,215,0,0.15);font-size:12px;color:#8888a0;line-height:1.8;">
                            💡 <strong style="color:#ffd700;">비율 가이드</strong><br>
                            · 인건비 합계: 40~60% 권장<br>
                            · 위탁연구비: 정부지원금의 40% 이내<br>
                            · 간접비: 10~15% 권장<br>
                            · 비율 합계가 100%가 아니면 자동 정규화
                        </div>
                        ''')
                
                rd_btn = gr.Button("📊 예산 편성 계산", variant="primary", size="lg")
                rd_result = gr.HTML()
                
                def run_rd_calc(total, gov, cash, p1, p2, eq, act, con, fac, oh):
                    data = calculate_rd_budget(total, gov, cash, p1, p2, eq, act, con, fac, oh)
                    return generate_rd_budget_html(data)
                
                rd_btn.click(
                    fn=run_rd_calc,
                    inputs=[
                        rd_total, rd_gov_ratio, rd_cash_ratio,
                        rd_personnel, rd_ext_personnel, rd_equipment,
                        rd_activity, rd_consign, rd_facility, rd_overhead
                    ],
                    outputs=[rd_result]
                )


# ============================================================================
# 독립 실행용
# ============================================================================

def create_app():
    """독립 실행"""
    with gr.Blocks(title="세금·예산 계산기") as app:
        gr.HTML("""
        <div style="text-align:center;padding:30px;background:linear-gradient(135deg,#0d1117,#161b22);
            border-radius:20px;margin-bottom:20px;">
            <h1 style="font-size:36px;margin:0;
                background:linear-gradient(135deg,#6fd9a8,#6495ed,#fff);
                -webkit-background-clip:text;-webkit-text-fill-color:transparent;">
                🧮 CoBIZ 세금·예산 계산기
            </h1>
        </div>
        """)
        create_tax_calc_tab()
    return app


if __name__ == "__main__":
    app = create_app()
    app.launch(server_name="0.0.0.0", server_port=7861)