feat: Phase 3.8 바로빌 세금계산서 연동 API 구현

- 마이그레이션: barobill_settings, tax_invoices 테이블 생성
- 모델: BarobillSetting (인증서 암호화), TaxInvoice (상태/유형 상수)
- 서비스: BarobillService (API 연동), TaxInvoiceService (CRUD, 발행/취소)
- 컨트롤러: BarobillSettingController, TaxInvoiceController
- FormRequest: 6개 요청 검증 클래스
- Swagger: API 문서 완성 (BarobillSettingApi, TaxInvoiceApi)

app/Http/Requests/TaxInvoice/UpdateTaxInvoiceRequest.php

@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Http\Requests\TaxInvoice;
+
+use App\Models\Tenants\TaxInvoice;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class UpdateTaxInvoiceRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'invoice_type' => ['sometimes', 'string', Rule::in(TaxInvoice::INVOICE_TYPES)],
+            'issue_type' => ['sometimes', 'string', Rule::in(TaxInvoice::ISSUE_TYPES)],
+            'direction' => ['sometimes', 'string', Rule::in(TaxInvoice::DIRECTIONS)],
+
+            // 공급자 정보
+            'supplier_corp_num' => ['sometimes', 'string', 'max:20'],
+            'supplier_corp_name' => ['sometimes', 'string', 'max:100'],
+            'supplier_ceo_name' => ['nullable', 'string', 'max:50'],
+            'supplier_addr' => ['nullable', 'string', 'max:200'],
+            'supplier_biz_type' => ['nullable', 'string', 'max:100'],
+            'supplier_biz_class' => ['nullable', 'string', 'max:100'],
+            'supplier_contact_id' => ['nullable', 'string', 'email', 'max:100'],
+
+            // 공급받는자 정보
+            'buyer_corp_num' => ['sometimes', 'string', 'max:20'],
+            'buyer_corp_name' => ['sometimes', 'string', 'max:100'],
+            'buyer_ceo_name' => ['nullable', 'string', 'max:50'],
+            'buyer_addr' => ['nullable', 'string', 'max:200'],
+            'buyer_biz_type' => ['nullable', 'string', 'max:100'],
+            'buyer_biz_class' => ['nullable', 'string', 'max:100'],
+            'buyer_contact_id' => ['nullable', 'string', 'email', 'max:100'],
+
+            // 금액 정보
+            'issue_date' => ['sometimes', 'date'],
+            'supply_amount' => ['sometimes', 'numeric', 'min:0'],
+            'tax_amount' => ['sometimes', 'numeric', 'min:0'],
+
+            // 품목 정보
+            'items' => ['nullable', 'array'],
+            'items.*.name' => ['required_with:items', 'string', 'max:100'],
+            'items.*.spec' => ['nullable', 'string', 'max:100'],
+            'items.*.qty' => ['nullable', 'numeric', 'min:0'],
+            'items.*.unit_price' => ['nullable', 'numeric', 'min:0'],
+            'items.*.supply_amt' => ['nullable', 'numeric', 'min:0'],
+            'items.*.tax_amt' => ['nullable', 'numeric', 'min:0'],
+            'items.*.remark' => ['nullable', 'string', 'max:200'],
+
+            // 참조 정보
+            'reference_type' => ['nullable', 'string', 'max:50'],
+            'reference_id' => ['nullable', 'integer'],
+            'description' => ['nullable', 'string', 'max:1000'],
+        ];
+    }
+}