feat: 세금계산서/거래명세서 일괄 발행 API 추가

- POST /api/v1/tax-invoices/bulk-issue: 세금계산서 일괄 발행
- POST /api/v1/sales/bulk-issue-statement: 거래명세서 일괄 발행
- FormRequest 검증 (최대 100건)
- Service 일괄 처리 로직 (개별 오류 처리)
- Swagger 문서 추가
- i18n 메시지 키 추가 (ko/en)

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

@@ -5,6 +5,7 @@
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Common\BulkUpdateAccountCodeRequest;
+use App\Http\Requests\V1\Sale\BulkIssueStatementRequest;
 use App\Http\Requests\V1\Sale\SendStatementRequest;
 use App\Http\Requests\V1\Sale\StoreSaleRequest;
 use App\Http\Requests\V1\Sale\UpdateSaleRequest;
@@ -151,4 +152,14 @@ public function sendStatement(int $id, SendStatementRequest $request)
 
         return ApiResponse::success($result, __('message.sale.statement_sent'));
     }
+
+    /**
+     * 거래명세서 일괄 발행
+     */
+    public function bulkIssueStatement(BulkIssueStatementRequest $request)
+    {
+        $result = $this->service->bulkIssueStatement($request->getIds());
+
+        return ApiResponse::success($result, __('message.sale.bulk_statement_issued'));
+    }
 }

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

@@ -9,6 +9,7 @@
 use App\Http\Requests\TaxInvoice\TaxInvoiceListRequest;
 use App\Http\Requests\TaxInvoice\TaxInvoiceSummaryRequest;
 use App\Http\Requests\TaxInvoice\UpdateTaxInvoiceRequest;
+use App\Http\Requests\V1\TaxInvoice\BulkIssueRequest;
 use App\Services\TaxInvoiceService;
 
 class TaxInvoiceController extends Controller
@@ -96,6 +97,19 @@ public function issue(int $id)
         );
     }
 
+    /**
+     * 세금계산서 일괄 발행
+     */
+    public function bulkIssue(BulkIssueRequest $request)
+    {
+        $result = $this->taxInvoiceService->bulkIssue($request->getIds());
+
+        return ApiResponse::handle(
+            data: $result,
+            message: __('message.tax_invoice.bulk_issued')
+        );
+    }
+
     /**
      * 세금계산서 취소
      */