feat: [corporate-card] 법인카드 관리 API 7개 엔드포인트 구현

- CorporateCard 모델 (corporate_cards 테이블)
- CorporateCardService (CRUD + 토글 + 활성 목록)
- CorporateCardController (ApiResponse 패턴)
- Store/Update FormRequest 검증
- 라우트: /api/v1/corporate-cards (index, store, show, update, destroy, toggle, active)

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

@@ -0,0 +1,97 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\CorporateCard\StoreCorporateCardRequest;
+use App\Http\Requests\V1\CorporateCard\UpdateCorporateCardRequest;
+use App\Services\CorporateCardService;
+use Illuminate\Http\Request;
+
+class CorporateCardController extends Controller
+{
+    public function __construct(
+        private readonly CorporateCardService $service
+    ) {}
+
+    /**
+     * 법인카드 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'search',
+            'status',
+            'card_type',
+            'sort_by',
+            'sort_dir',
+            'per_page',
+            'page',
+        ]);
+
+        $cards = $this->service->index($params);
+
+        return ApiResponse::success($cards, __('message.fetched'));
+    }
+
+    /**
+     * 법인카드 등록
+     */
+    public function store(StoreCorporateCardRequest $request)
+    {
+        $card = $this->service->store($request->validated());
+
+        return ApiResponse::success($card, __('message.created'), [], 201);
+    }
+
+    /**
+     * 법인카드 상세
+     */
+    public function show(int $id)
+    {
+        $card = $this->service->show($id);
+
+        return ApiResponse::success($card, __('message.fetched'));
+    }
+
+    /**
+     * 법인카드 수정
+     */
+    public function update(int $id, UpdateCorporateCardRequest $request)
+    {
+        $card = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($card, __('message.updated'));
+    }
+
+    /**
+     * 법인카드 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+
+    /**
+     * 법인카드 상태 토글 (사용/정지)
+     */
+    public function toggle(int $id)
+    {
+        $card = $this->service->toggleStatus($id);
+
+        return ApiResponse::success($card, __('message.updated'));
+    }
+
+    /**
+     * 활성 법인카드 목록 (셀렉트박스용)
+     */
+    public function active()
+    {
+        $cards = $this->service->getActiveCards();
+
+        return ApiResponse::success($cards, __('message.fetched'));
+    }
+}

app/Http/Requests/V1/CorporateCard/StoreCorporateCardRequest.php

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+<?php
+
+namespace App\Http\Requests\V1\CorporateCard;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreCorporateCardRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'card_name' => ['required', 'string', 'max:100'],
+            'card_company' => ['required', 'string', 'max:50'],
+            'card_number' => ['required', 'string', 'max:30'],
+            'card_type' => ['required', 'string', 'in:credit,debit'],
+            'payment_day' => ['nullable', 'integer', 'min:1', 'max:31'],
+            'credit_limit' => ['nullable', 'numeric', 'min:0'],
+            'card_holder_name' => ['required', 'string', 'max:100'],
+            'actual_user' => ['required', 'string', 'max:100'],
+            'expiry_date' => ['nullable', 'string', 'max:10'],
+            'cvc' => ['nullable', 'string', 'max:4'],
+            'status' => ['nullable', 'string', 'in:active,inactive'],
+            'memo' => ['nullable', 'string', 'max:500'],
+        ];
+    }
+}

app/Http/Requests/V1/CorporateCard/UpdateCorporateCardRequest.php

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+<?php
+
+namespace App\Http\Requests\V1\CorporateCard;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateCorporateCardRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'card_name' => ['sometimes', 'string', 'max:100'],
+            'card_company' => ['sometimes', 'string', 'max:50'],
+            'card_number' => ['sometimes', 'string', 'max:30'],
+            'card_type' => ['sometimes', 'string', 'in:credit,debit'],
+            'payment_day' => ['sometimes', 'nullable', 'integer', 'min:1', 'max:31'],
+            'credit_limit' => ['sometimes', 'nullable', 'numeric', 'min:0'],
+            'card_holder_name' => ['sometimes', 'string', 'max:100'],
+            'actual_user' => ['sometimes', 'string', 'max:100'],
+            'expiry_date' => ['sometimes', 'nullable', 'string', 'max:10'],
+            'cvc' => ['sometimes', 'nullable', 'string', 'max:4'],
+            'status' => ['sometimes', 'string', 'in:active,inactive'],
+            'memo' => ['sometimes', 'nullable', 'string', 'max:500'],
+        ];
+    }
+}