feat: [vehicle] 법인차량 사진 API 추가

- CorporateVehicle 모델 (photos 관계 포함)
- VehiclePhotoService (R2 저장, 최대 10장 제한)
- VehiclePhotoController (index/store/destroy)
- StoreVehiclePhotoRequest (동적 max 검증)
- finance.php 라우트 등록

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

@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Finance\StoreVehiclePhotoRequest;
+use App\Services\Finance\VehiclePhotoService;
+use Illuminate\Http\JsonResponse;
+
+class VehiclePhotoController extends Controller
+{
+    public function __construct(private readonly VehiclePhotoService $service) {}
+
+    public function index(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($id),
+            __('message.fetched')
+        );
+    }
+
+    public function store(StoreVehiclePhotoRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($id, $request->file('files')),
+            __('message.created')
+        );
+    }
+
+    public function destroy(int $id, int $fileId): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id, $fileId),
+            __('message.deleted')
+        );
+    }
+}