[
  {
    "item_id": "it_001",
    "request_id": "req_9001",
    "employee_grade": "senior",
    "country_code": "JP",
    "spent_on": "2026-07-06",
    "category": "lodging",
    "amount": 19000,
    "currency": "JPY",
    "amount_krw": 176700,
    "receipt_no": "JP-0706-118",
    "merchant_raw": "Hotel Granvia Osaka",
    "note": null
  },
  {
    "item_id": "it_002",
    "request_id": "req_9001",
    "employee_grade": "senior",
    "country_code": "JP",
    "spent_on": "2026-07-06",
    "category": "meal",
    "amount": 4200,
    "currency": "JPY",
    "amount_krw": 39060,
    "receipt_no": "JP-0706-119",
    "merchant_raw": "야키니쿠 무라타",
    "note": null
  },
  {
    "item_id": "it_003",
    "request_id": "req_9001",
    "employee_grade": "senior",
    "country_code": "JP",
    "spent_on": "2026-07-07",
    "category": "lodging",
    "amount": 21500,
    "currency": "JPY",
    "amount_krw": 199950,
    "receipt_no": "JP-0707-204",
    "merchant_raw": "hotel  granvia   osaka",
    "note": "상호 표기 흔들림"
  },
  {
    "item_id": "it_004",
    "request_id": "req_9002",
    "employee_grade": "manager",
    "country_code": "US",
    "spent_on": "2026-07-14",
    "category": "lodging",
    "amount": 210,
    "currency": "USD",
    "amount_krw": 289800,
    "receipt_no": "US-0714-77",
    "merchant_raw": "Hyatt Place Chicago",
    "note": null
  },
  {
    "item_id": "it_005",
    "request_id": "req_9002",
    "employee_grade": "manager",
    "country_code": "US",
    "spent_on": "2026-07-14",
    "category": "meal",
    "amount": 72,
    "currency": "usd",
    "amount_krw": 99360,
    "receipt_no": "US-0714-78",
    "merchant_raw": "The Purple Pig",
    "note": "통화 표기 소문자"
  },
  {
    "item_id": "it_006",
    "request_id": "req_9002",
    "employee_grade": "manager",
    "country_code": "US",
    "spent_on": "2026-07-15",
    "category": "transport",
    "amount": 46,
    "currency": "USD",
    "amount_krw": 63480,
    "receipt_no": "US-0715-12",
    "merchant_raw": "Uber Trip",
    "note": null
  },
  {
    "item_id": "it_007",
    "request_id": "req_9003",
    "employee_grade": "staff",
    "country_code": "SG",
    "spent_on": "2026-07-21",
    "category": "lodging",
    "amount": 190,
    "currency": "SGD",
    "amount_krw": 195700,
    "receipt_no": "SG-0721-31",
    "merchant_raw": "Village Hotel Bugis",
    "note": null
  },
  {
    "item_id": "it_008",
    "request_id": "req_9003",
    "employee_grade": "staff",
    "country_code": "SG",
    "spent_on": "2026-07-21",
    "category": "meal",
    "amount": 0,
    "currency": "SGD",
    "amount_krw": 0,
    "receipt_no": null,
    "merchant_raw": "호텔 조식 포함",
    "note": "지출 없음"
  },
  {
    "item_id": "it_009",
    "request_id": "req_9003",
    "employee_grade": "staff",
    "country_code": "SG",
    "spent_on": "2026-07-22",
    "category": "misc",
    "amount": 45,
    "currency": "SGD",
    "amount_krw": 46350,
    "receipt_no": null,
    "merchant_raw": "Changi Airport Pharmacy",
    "note": "영수증 분실"
  },
  {
    "item_id": "it_010",
    "request_id": "req_9004",
    "employee_grade": "director",
    "country_code": "MN",
    "spent_on": "2026-07-28",
    "category": "lodging",
    "amount": 420000,
    "currency": "MNT",
    "amount_krw": null,
    "receipt_no": "MN-0728-05",
    "merchant_raw": "Shangri-La Ulaanbaatar",
    "note": "환율 미조회, 규정에 없는 나라"
  },
  {
    "item_id": "it_011",
    "request_id": "req_9004",
    "employee_grade": "director",
    "country_code": "DE",
    "spent_on": "2026-07-29",
    "category": "entertainment",
    "amount": 130,
    "currency": "EUR",
    "amount_krw": 195000,
    "receipt_no": "DE-0729-41",
    "merchant_raw": "Weinhaus Neuner",
    "note": "고객사 3인 동석"
  },
  {
    "item_id": "it_012",
    "request_id": "req_9004",
    "employee_grade": "director",
    "country_code": "DE",
    "spent_on": "2026-07-29",
    "category": "lodging",
    "amount": 133.33,
    "currency": "EUR",
    "amount_krw": 200000,
    "receipt_no": "DE-0729-42",
    "merchant_raw": "Motel One Muenchen",
    "note": "한도와 같은 금액"
  },
  {
    "item_id": "it_013",
    "request_id": "req_9000",
    "employee_grade": "senior",
    "country_code": "JP",
    "spent_on": "2026-03-28",
    "category": "lodging",
    "amount": 17800,
    "currency": "JPY",
    "amount_krw": 165540,
    "receipt_no": "JP-0328-90",
    "merchant_raw": "Sunroute Plaza Shinjuku",
    "note": "규정 개정 전 지출"
  }
]