feat: 기본(디폴트) 분류 — 관리자 설정 + 사용자 불러오기

- default_category 테이블(전체 공용) + 도메인/매퍼/서비스
- 관리자 API /api/admin/default-categories (CRUD·reorder, ADMIN 보호)
- 사용자 /account/categories/import: 기존 내역 기반 → 기본분류 복사로 변경
  (대/소분류 계층 유지, 같은 이름은 건너뜀; CategoryMapper.findByMemberTypeName 추가)

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

src/main/resources/db/account.sql

@@ -114,6 +114,18 @@ CREATE TABLE IF NOT EXISTS account_category (
 -- 대/소분류 계층 추가(기존 DB 마이그레이션) — 소분류 이름은 그대로, parent_id 만 부여
 ALTER TABLE account_category ADD COLUMN IF NOT EXISTS parent_id BIGINT NULL COMMENT '대분류 id. NULL=대분류, 값=소분류';
 
+-- 기본(디폴트) 분류 — 전체 사용자 공용 템플릿(관리자 관리). 사용자가 '기본 분류 불러오기'로 자기 분류에 복사.
+CREATE TABLE IF NOT EXISTS default_category (
+    id         BIGINT      NOT NULL AUTO_INCREMENT,
+    type       VARCHAR(10) NOT NULL COMMENT 'INCOME / EXPENSE',
+    name       VARCHAR(50) NOT NULL,
+    parent_id  BIGINT      NULL COMMENT '대분류 id(default_category.id). NULL=대분류, 값=소분류',
+    sort_order INT         NOT NULL DEFAULT 0,
+    created_at DATETIME    NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    PRIMARY KEY (id),
+    UNIQUE KEY uk_default_category_type_name (type, name)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
 -- 예산 (사용자별, 카테고리별)
 -- fixed=1(고정): base_unit/base_amount 로 일수기준 환산 / fixed=0(비고정): daily/weekly/monthly/yearly 직접
 CREATE TABLE IF NOT EXISTS budget (

src/main/resources/mapper/CategoryMapper.xml

@@ -31,6 +31,13 @@
         WHERE member_id = #{memberId} AND parent_id = #{parentId}
     </select>
 
+    <select id="findByMemberTypeName" resultMap="categoryResultMap">
+        SELECT id, member_id, type, name, parent_id, sort_order, created_at
+        FROM account_category
+        WHERE member_id = #{memberId} AND type = #{type} AND name = #{name}
+        LIMIT 1
+    </select>
+
     <select id="countByName" resultType="int">
         SELECT COUNT(*) FROM account_category
         WHERE member_id = #{memberId} AND type = #{type} AND name = #{name}

src/main/resources/mapper/DefaultCategoryMapper.xml

@@ -0,0 +1,60 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "https://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.sb.web.account.mapper.DefaultCategoryMapper">
+
+    <resultMap id="defaultCategoryResultMap" type="com.sb.web.account.domain.DefaultCategory">
+        <id property="id" column="id"/>
+        <result property="type" column="type"/>
+        <result property="name" column="name"/>
+        <result property="parentId" column="parent_id"/>
+        <result property="sortOrder" column="sort_order"/>
+        <result property="createdAt" column="created_at"/>
+    </resultMap>
+
+    <select id="findAll" resultMap="defaultCategoryResultMap">
+        SELECT id, type, name, parent_id, sort_order, created_at
+        FROM default_category
+        ORDER BY type, sort_order, name
+    </select>
+
+    <select id="findById" resultMap="defaultCategoryResultMap">
+        SELECT id, type, name, parent_id, sort_order, created_at
+        FROM default_category
+        WHERE id = #{id}
+    </select>
+
+    <select id="countChildren" resultType="int">
+        SELECT COUNT(*) FROM default_category WHERE parent_id = #{parentId}
+    </select>
+
+    <select id="countByName" resultType="int">
+        SELECT COUNT(*) FROM default_category
+        WHERE type = #{type} AND name = #{name}
+        <if test="excludeId != null">AND id != #{excludeId}</if>
+    </select>
+
+    <insert id="insert" parameterType="com.sb.web.account.domain.DefaultCategory"
+            useGeneratedKeys="true" keyProperty="id">
+        INSERT INTO default_category (type, name, parent_id, sort_order, created_at)
+        VALUES (#{type}, #{name}, #{parentId}, #{sortOrder}, NOW())
+    </insert>
+
+    <update id="update" parameterType="com.sb.web.account.domain.DefaultCategory">
+        UPDATE default_category SET name = #{name}, parent_id = #{parentId}
+        WHERE id = #{id}
+    </update>
+
+    <delete id="delete">
+        DELETE FROM default_category WHERE id = #{id}
+    </delete>
+
+    <update id="updateSortOrder">
+        UPDATE default_category SET sort_order = #{sortOrder} WHERE id = #{id}
+    </update>
+
+    <select id="maxSortOrder" resultType="java.lang.Integer">
+        SELECT MAX(sort_order) FROM default_category WHERE type = #{type}
+    </select>
+
+</mapper>