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/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')
         );
     }
 }