chore: [env] .env.example 업데이트 및 .gitignore 정리

- .env.example을 SAM 프로젝트 실제 키 구조로 업데이트
- .gitignore에 !.env.example 예외 추가
- GCS_* 중복 키 제거, Gemini/Claude/Vertex 키 섹션 추가

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

@@ -1,73 +0,0 @@
-<?php
-
-namespace App\Http\Controllers\Api\V1;
-
-use App\Helpers\ApiResponse;
-use App\Http\Controllers\Controller;
-use App\Http\Requests\Barobill\BankServiceUrlRequest;
-use App\Http\Requests\Barobill\BarobillLoginRequest;
-use App\Http\Requests\Barobill\BarobillSignupRequest;
-use App\Services\Barobill\BarobillSoapService;
-
-class BarobillController extends Controller
-{
-    public function __construct(
-        private BarobillSoapService $barobillSoapService
-    ) {}
-
-    public function login(BarobillLoginRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->registerLogin($request->validated()),
-            __('message.barobill.login_success')
-        );
-    }
-
-    public function signup(BarobillSignupRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->registerSignup($request->validated()),
-            __('message.barobill.signup_success')
-        );
-    }
-
-    public function bankServiceUrl(BankServiceUrlRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getBankServiceRedirectUrl($request->validated()),
-            __('message.fetched')
-        );
-    }
-
-    public function status()
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getIntegrationStatus(),
-            __('message.fetched')
-        );
-    }
-
-    public function accountLinkUrl()
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getAccountLinkRedirectUrl(),
-            __('message.fetched')
-        );
-    }
-
-    public function cardLinkUrl()
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getCardLinkRedirectUrl(),
-            __('message.fetched')
-        );
-    }
-
-    public function certificateUrl()
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getCertificateRedirectUrl(),
-            __('message.fetched')
-        );
-    }
-}

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

@@ -1,97 +0,0 @@
-<?php
-
-namespace App\Http\Controllers\Api\V1;
-
-use App\Helpers\ApiResponse;
-use App\Http\Controllers\Controller;
-use App\Http\Requests\V1\CorporateCard\StoreCorporateCardRequest;
-use App\Http\Requests\V1\CorporateCard\UpdateCorporateCardRequest;
-use App\Services\CorporateCardService;
-use Illuminate\Http\Request;
-
-class CorporateCardController extends Controller
-{
-    public function __construct(
-        private readonly CorporateCardService $service
-    ) {}
-
-    /**
-     * 법인카드 목록
-     */
-    public function index(Request $request)
-    {
-        $params = $request->only([
-            'search',
-            'status',
-            'card_type',
-            'sort_by',
-            'sort_dir',
-            'per_page',
-            'page',
-        ]);
-
-        $cards = $this->service->index($params);
-
-        return ApiResponse::success($cards, __('message.fetched'));
-    }
-
-    /**
-     * 법인카드 등록
-     */
-    public function store(StoreCorporateCardRequest $request)
-    {
-        $card = $this->service->store($request->validated());
-
-        return ApiResponse::success($card, __('message.created'), [], 201);
-    }
-
-    /**
-     * 법인카드 상세
-     */
-    public function show(int $id)
-    {
-        $card = $this->service->show($id);
-
-        return ApiResponse::success($card, __('message.fetched'));
-    }
-
-    /**
-     * 법인카드 수정
-     */
-    public function update(int $id, UpdateCorporateCardRequest $request)
-    {
-        $card = $this->service->update($id, $request->validated());
-
-        return ApiResponse::success($card, __('message.updated'));
-    }
-
-    /**
-     * 법인카드 삭제
-     */
-    public function destroy(int $id)
-    {
-        $this->service->destroy($id);
-
-        return ApiResponse::success(null, __('message.deleted'));
-    }
-
-    /**
-     * 법인카드 상태 토글 (사용/정지)
-     */
-    public function toggle(int $id)
-    {
-        $card = $this->service->toggleStatus($id);
-
-        return ApiResponse::success($card, __('message.updated'));
-    }
-
-    /**
-     * 활성 법인카드 목록 (셀렉트박스용)
-     */
-    public function active()
-    {
-        $cards = $this->service->getActiveCards();
-
-        return ApiResponse::success($cards, __('message.fetched'));
-    }
-}

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

@@ -4,30 +4,28 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
-use App\Http\Requests\Authz\RoleIndexRequest;
-use App\Http\Requests\Authz\RoleStoreRequest;
-use App\Http\Requests\Authz\RoleUpdateRequest;
 use App\Services\Authz\RoleService;
+use Illuminate\Http\Request;
 
 class RoleController extends Controller
 {
     /**
      * 역할 목록 조회
      */
-    public function index(RoleIndexRequest $request)
+    public function index(Request $request)
     {
         return ApiResponse::handle(function () use ($request) {
-            return RoleService::index($request->validated());
+            return RoleService::index($request->all());
         }, __('message.fetched'));
     }
 
     /**
      * 역할 생성
      */
-    public function store(RoleStoreRequest $request)
+    public function store(Request $request)
     {
         return ApiResponse::handle(function () use ($request) {
-            return RoleService::store($request->validated());
+            return RoleService::store($request->all());
         }, __('message.created'));
     }
 
@@ -44,10 +42,10 @@ public function show($id)
     /**
      * 역할 수정
      */
-    public function update(RoleUpdateRequest $request, $id)
+    public function update(Request $request, $id)
     {
         return ApiResponse::handle(function () use ($request, $id) {
-            return RoleService::update((int) $id, $request->validated());
+            return RoleService::update((int) $id, $request->all());
         }, __('message.updated'));
     }
 

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

@@ -4,38 +4,37 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
-use App\Http\Requests\Authz\RolePermissionGrantRequest;
-use App\Http\Requests\Authz\RolePermissionToggleRequest;
 use App\Services\Authz\RolePermissionService;
+use Illuminate\Http\Request;
 
 class RolePermissionController extends Controller
 {
-    public function index($id)
+    public function index($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id) {
             return RolePermissionService::list((int) $id);
-        }, __('message.fetched'));
+        }, '역할 퍼미션 목록 조회');
     }
 
-    public function grant($id, RolePermissionGrantRequest $request)
+    public function grant($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return RolePermissionService::grant((int) $id, $request->validated());
-        }, __('message.updated'));
+            return RolePermissionService::grant((int) $id, $request->all());
+        }, '역할 퍼미션 부여');
     }
 
-    public function revoke($id, RolePermissionGrantRequest $request)
+    public function revoke($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return RolePermissionService::revoke((int) $id, $request->validated());
-        }, __('message.updated'));
+            return RolePermissionService::revoke((int) $id, $request->all());
+        }, '역할 퍼미션 회수');
     }
 
-    public function sync($id, RolePermissionGrantRequest $request)
+    public function sync($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return RolePermissionService::sync((int) $id, $request->validated());
-        }, __('message.updated'));
+            return RolePermissionService::sync((int) $id, $request->all());
+        }, '역할 퍼미션 동기화');
     }
 
     /**
@@ -61,10 +60,10 @@ public function matrix($id)
     /**
      * 특정 메뉴의 특정 권한 토글
      */
-    public function toggle($id, RolePermissionToggleRequest $request)
+    public function toggle($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return RolePermissionService::toggle((int) $id, $request->validated());
+            return RolePermissionService::toggle((int) $id, $request->all());
         }, __('message.updated'));
     }
 

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

@@ -6,7 +6,6 @@
 use App\Http\Controllers\Controller;
 use App\Http\Requests\TaxInvoice\CancelTaxInvoiceRequest;
 use App\Http\Requests\TaxInvoice\CreateTaxInvoiceRequest;
-use App\Http\Requests\TaxInvoice\SaveSupplierSettingsRequest;
 use App\Http\Requests\TaxInvoice\TaxInvoiceListRequest;
 use App\Http\Requests\TaxInvoice\TaxInvoiceSummaryRequest;
 use App\Http\Requests\TaxInvoice\UpdateTaxInvoiceRequest;
@@ -24,9 +23,11 @@ public function __construct(
      */
     public function index(TaxInvoiceListRequest $request)
     {
+        $taxInvoices = $this->taxInvoiceService->list($request->validated());
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->list($request->validated()),
-            __('message.fetched')
+            data: $taxInvoices,
+            message: __('message.fetched')
         );
     }
 
@@ -35,9 +36,11 @@ public function index(TaxInvoiceListRequest $request)
      */
     public function show(int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->show($id);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->show($id),
-            __('message.fetched')
+            data: $taxInvoice,
+            message: __('message.fetched')
         );
     }
 
@@ -46,9 +49,12 @@ public function show(int $id)
      */
     public function store(CreateTaxInvoiceRequest $request)
     {
+        $taxInvoice = $this->taxInvoiceService->create($request->validated());
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->create($request->validated()),
-            __('message.created')
+            data: $taxInvoice,
+            message: __('message.created'),
+            status: 201
         );
     }
 
@@ -57,9 +63,11 @@ public function store(CreateTaxInvoiceRequest $request)
      */
     public function update(UpdateTaxInvoiceRequest $request, int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->update($id, $request->validated());
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->update($id, $request->validated()),
-            __('message.updated')
+            data: $taxInvoice,
+            message: __('message.updated')
         );
     }
 
@@ -68,9 +76,11 @@ public function update(UpdateTaxInvoiceRequest $request, int $id)
      */
     public function destroy(int $id)
     {
+        $this->taxInvoiceService->delete($id);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->delete($id),
-            __('message.deleted')
+            data: null,
+            message: __('message.deleted')
         );
     }
 
@@ -79,9 +89,11 @@ public function destroy(int $id)
      */
     public function issue(int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->issue($id);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->issue($id),
-            __('message.tax_invoice.issued')
+            data: $taxInvoice,
+            message: __('message.tax_invoice.issued')
         );
     }
 
@@ -90,9 +102,11 @@ public function issue(int $id)
      */
     public function bulkIssue(BulkIssueRequest $request)
     {
+        $result = $this->taxInvoiceService->bulkIssue($request->getIds());
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->bulkIssue($request->getIds()),
-            __('message.tax_invoice.bulk_issued')
+            data: $result,
+            message: __('message.tax_invoice.bulk_issued')
         );
     }
 
@@ -101,9 +115,11 @@ public function bulkIssue(BulkIssueRequest $request)
      */
     public function cancel(CancelTaxInvoiceRequest $request, int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->cancel($id, $request->validated()['reason']),
-            __('message.tax_invoice.cancelled')
+            data: $taxInvoice,
+            message: __('message.tax_invoice.cancelled')
         );
     }
 
@@ -112,9 +128,11 @@ public function cancel(CancelTaxInvoiceRequest $request, int $id)
      */
     public function checkStatus(int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->checkStatus($id);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->checkStatus($id),
-            __('message.fetched')
+            data: $taxInvoice,
+            message: __('message.fetched')
         );
     }
 
@@ -123,42 +141,11 @@ public function checkStatus(int $id)
      */
     public function summary(TaxInvoiceSummaryRequest $request)
     {
-        return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->summary($request->validated()),
-            __('message.fetched')
-        );
-    }
+        $summary = $this->taxInvoiceService->summary($request->validated());
 
-    /**
-     * 공급자 설정 조회
-     */
-    public function supplierSettings()
-    {
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->getSupplierSettings(),
-            __('message.fetched')
-        );
-    }
-
-    /**
-     * 공급자 설정 저장
-     */
-    public function saveSupplierSettings(SaveSupplierSettingsRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->saveSupplierSettings($request->validated()),
-            __('message.updated')
-        );
-    }
-
-    /**
-     * 세금계산서 생성 + 즉시 발행
-     */
-    public function storeAndIssue(CreateTaxInvoiceRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->createAndIssue($request->validated()),
-            __('message.tax_invoice.issued')
+            data: $summary,
+            message: __('message.fetched')
         );
     }
 }

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

@@ -4,8 +4,8 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
-use App\Http\Requests\Authz\UserRoleGrantRequest;
 use App\Services\Authz\UserRoleService;
+use Illuminate\Http\Request;
 
 class UserRoleController extends Controller
 {
@@ -13,27 +13,27 @@ public function index($id)
     {
         return ApiResponse::handle(function () use ($id) {
             return UserRoleService::list((int) $id);
-        }, __('message.fetched'));
+        }, '사용자의 역할 목록 조회');
     }
 
-    public function grant($id, UserRoleGrantRequest $request)
+    public function grant($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return UserRoleService::grant((int) $id, $request->validated());
-        }, __('message.updated'));
+            return UserRoleService::grant((int) $id, $request->all());
+        }, '사용자에게 역할 부여');
     }
 
-    public function revoke($id, UserRoleGrantRequest $request)
+    public function revoke($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return UserRoleService::revoke((int) $id, $request->validated());
-        }, __('message.updated'));
+            return UserRoleService::revoke((int) $id, $request->all());
+        }, '사용자의 역할 회수');
     }
 
-    public function sync($id, UserRoleGrantRequest $request)
+    public function sync($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return UserRoleService::sync((int) $id, $request->validated());
-        }, __('message.updated'));
+            return UserRoleService::sync((int) $id, $request->all());
+        }, '사용자의 역할 동기화');
     }
 }