feat: [finance] 경조사비 관리 API 구현

- Model: CondolenceExpense (BelongsToTenant, Auditable, SoftDeletes)
- Service: CRUD + summary 통계 (total_amount 자동 계산)
- Controller: 6개 엔드포인트 (목록/등록/상세/수정/삭제/통계)
- FormRequest: Store/Update 검증 규칙 분리
- Route: /api/v1/condolence-expenses
- Migration: updated_by, deleted_by 컬럼 추가

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

@@ -0,0 +1,88 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\CondolenceExpense\StoreCondolenceExpenseRequest;
+use App\Http\Requests\V1\CondolenceExpense\UpdateCondolenceExpenseRequest;
+use App\Services\CondolenceExpenseService;
+use Illuminate\Http\Request;
+
+class CondolenceExpenseController extends Controller
+{
+    public function __construct(
+        private readonly CondolenceExpenseService $service
+    ) {}
+
+    /**
+     * 경조사비 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'year',
+            'category',
+            'search',
+            'sort_by',
+            'sort_order',
+            'per_page',
+            'page',
+        ]);
+
+        $expenses = $this->service->index($params);
+
+        return ApiResponse::success($expenses, __('message.fetched'));
+    }
+
+    /**
+     * 경조사비 통계
+     */
+    public function summary(Request $request)
+    {
+        $params = $request->only(['year', 'category']);
+        $summary = $this->service->summary($params);
+
+        return ApiResponse::success($summary, __('message.fetched'));
+    }
+
+    /**
+     * 경조사비 상세
+     */
+    public function show(int $id)
+    {
+        $expense = $this->service->show($id);
+
+        return ApiResponse::success($expense, __('message.fetched'));
+    }
+
+    /**
+     * 경조사비 등록
+     */
+    public function store(StoreCondolenceExpenseRequest $request)
+    {
+        $expense = $this->service->store($request->validated());
+
+        return ApiResponse::success($expense, __('message.created'), [], 201);
+    }
+
+    /**
+     * 경조사비 수정
+     */
+    public function update(int $id, UpdateCondolenceExpenseRequest $request)
+    {
+        $expense = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($expense, __('message.updated'));
+    }
+
+    /**
+     * 경조사비 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+}