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/Models/Finance/CorporateVehicle.php

@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Models\Finance;
+
+use App\Models\Commons\File;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class CorporateVehicle extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'corporate_vehicles';
+
+    protected $fillable = [
+        'tenant_id',
+        'plate_number',
+        'model',
+        'vehicle_type',
+        'ownership_type',
+        'mileage',
+        'options',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'mileage' => 'integer',
+        'options' => 'array',
+        'is_active' => 'boolean',
+    ];
+
+    public function photos(): HasMany
+    {
+        return $this->hasMany(File::class, 'document_id')
+            ->where('document_type', 'corporate_vehicle')
+            ->orderBy('id');
+    }
+}