feat: [material] 부적합관리 API Phase 1-A 구현

- Migration: nonconforming_reports, nonconforming_report_items 테이블
- Model: NonconformingReport, NonconformingReportItem (관계, cast, scope)
- FormRequest: Store/Update 검증 (items 배열 포함)
- Service: CRUD + 채번(NC-YYYYMMDD-NNN) + 비용 자동 계산 + 상태 전이
- Controller: REST 7개 엔드포인트 (목록/통계/상세/등록/수정/삭제/상태변경)
- Route: /api/v1/material/nonconforming-reports
- i18n: 부적합관리 에러 메시지 (ko)

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

@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Material\StoreNonconformingReportRequest;
+use App\Http\Requests\Material\UpdateNonconformingReportRequest;
+use App\Services\NonconformingReportService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class NonconformingReportController extends Controller
+{
+    public function __construct(private NonconformingReportService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function stats(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->stats($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.fetched'));
+    }
+
+    public function store(StoreNonconformingReportRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->store($request->validated());
+        }, __('message.created'));
+    }
+
+    public function update(UpdateNonconformingReportRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->update($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $this->service->destroy($id);
+
+            return 'success';
+        }, __('message.deleted'));
+    }
+
+    public function changeStatus(Request $request, int $id): JsonResponse
+    {
+        $request->validate(['status' => 'required|string|in:RECEIVED,ANALYZING,RESOLVED,CLOSED']);
+
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->changeStatus($id, $request->input('status'));
+        }, __('message.updated'));
+    }
+}