feat: 계좌관리 추가

.dockerignore

@@ -0,0 +1,18 @@
+node_modules
+vendor
+.git
+.env
+.env.backup
+.phpunit.result.cache
+storage/logs/*
+storage/framework/cache/*
+storage/framework/sessions/*
+storage/framework/views/*
+bootstrap/cache/*
+.DS_Store
+Thumbs.db
+.idea
+.vscode
+*.log
+npm-debug.log*
+yarn-debug.log*

app/Http/Controllers/Api/V1/MaterialController.php

@@ -0,0 +1,52 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Material\MaterialStoreRequest;
+use App\Http\Requests\Material\MaterialUpdateRequest;
+use App\Services\MaterialService;
+use Illuminate\Http\Request;
+
+class MaterialController extends Controller
+{
+    public function __construct(private MaterialService $service) {}
+
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->getMaterials($request->all());
+        }, __('message.material.fetched'));
+    }
+
+    public function store(MaterialStoreRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            // 동적 필드 지원을 위해 전체 입력값 전달 (Service에서 검증)
+            return $this->service->setMaterial($request->all());
+        }, __('message.material.created'));
+    }
+
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->getMaterial($id);
+        }, __('message.material.fetched'));
+    }
+
+    public function update(MaterialUpdateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            // 동적 필드 지원을 위해 전체 입력값 전달 (Service에서 검증)
+            return $this->service->updateMaterial($id, $request->all());
+        }, __('message.material.updated'));
+    }
+
+    public function destroy(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyMaterial($id);
+        }, __('message.material.deleted'));
+    }
+}