feat:부가세 관리 vat_records 테이블 마이그레이션 추가

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

database/migrations/2026_02_05_100000_create_vat_records_table.php

@@ -0,0 +1,37 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('vat_records')) {
+            return;
+        }
+        Schema::create('vat_records', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('period', 20);                   // 2026-1H, 2025-2H
+            $table->string('type', 20)->default('sales');    // sales, purchase
+            $table->string('partner_name', 100);             // 거래처명
+            $table->string('invoice_no', 50);                // 세금계산서번호
+            $table->date('invoice_date')->nullable();        // 발행일
+            $table->bigInteger('supply_amount')->default(0); // 공급가액
+            $table->bigInteger('vat_amount')->default(0);    // 부가세
+            $table->bigInteger('total_amount')->default(0);  // 합계
+            $table->string('status', 20)->default('pending');// pending, filed, paid
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'period']);
+            $table->index(['tenant_id', 'type']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('vat_records');
+    }
+};