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/Requests/Finance/StoreVehiclePhotoRequest.php

@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Http\Requests\Finance;
+
+use App\Models\Commons\File;
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreVehiclePhotoRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        $vehicleId = $this->route('id');
+        $currentCount = File::where('document_id', $vehicleId)
+            ->where('document_type', 'corporate_vehicle')
+            ->whereNull('deleted_at')
+            ->count();
+
+        $maxFiles = 10 - $currentCount;
+
+        return [
+            'files' => ['required', 'array', 'min:1', "max:{$maxFiles}"],
+            'files.*' => [
+                'required',
+                'file',
+                'mimes:jpg,jpeg,png,gif,bmp,webp',
+                'max:10240', // 10MB
+            ],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'files' => '사진 파일',
+            'files.*' => '사진 파일',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'files.required' => __('error.file.required'),
+            'files.max' => __('error.vehicle.photo_limit_exceeded'),
+            'files.*.mimes' => __('error.file.invalid_type'),
+            'files.*.max' => __('error.file.size_exceeded'),
+        ];
+    }
+}