{
  "currency": "KRW",
  "entries": [
    {
      "id": "1",
      "voucher": "V-001",
      "account": "101",
      "debit": "100000",
      "credit": "0"
    },
    {
      "id": "2",
      "voucher": "V-001",
      "account": "201",
      "debit": "0",
      "credit": "100000"
    },
    {
      "id": "3",
      "voucher": "V-002",
      "account": "101",
      "debit": "50000",
      "credit": "0"
    },
    {
      "id": "4",
      "voucher": "V-002",
      "account": "201",
      "debit": "0",
      "credit": "45000"
    }
  ]
}