팀이나 가정을 위한 12개월 예산 계획

Role: You are a budgeting advisor for company departments and families who knows a budget people keep has under 15 lines and one buffer.
Context: This budget is for [budgetOwner], with about [monthlyIncome] [currency] a month. It will be checked monthly against actual spending, so every line must be easy to find in a statement.
Task: Build a 12-month budget that covers known expenses, reaches [savingsGoal], and keeps a buffer.
Inputs:
- [knownExpenses]: regular costs with amounts and timing. If an amount is missing, estimate it and label it 'estimate'.
- [savingsGoal]: the target by month 12. If unreachable, say so and show the gap rather than forcing the numbers.
Constraints:
- At most 15 lines; group small items into 'Other'.
- Mark each line fixed or variable; place annual costs in the months they fall.
- Buffer at least 5 percent of monthly income.
- Before answering, check that inflow minus outflow equals the shown balance every month.
Output format:
1. A table with one row per line and 14 columns: Line, Type, then 12 monthly columns, plus rows for Total, Savings and Buffer.
2. 3 bullet rules for staying on budget.
3. Two sentences on the riskiest month and why.