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/Requests/V1/CondolenceExpense/StoreCondolenceExpenseRequest.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Requests\V1\CondolenceExpense;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreCondolenceExpenseRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'event_date' => ['nullable', 'date'],
+            'expense_date' => ['nullable', 'date'],
+            'partner_name' => ['required', 'string', 'max:100'],
+            'description' => ['nullable', 'string', 'max:200'],
+            'category' => ['required', 'string', 'in:congratulation,condolence'],
+            'has_cash' => ['nullable', 'boolean'],
+            'cash_method' => ['required_if:has_cash,true', 'nullable', 'string', 'in:cash,transfer,card'],
+            'cash_amount' => ['required_if:has_cash,true', 'nullable', 'integer', 'min:0'],
+            'has_gift' => ['nullable', 'boolean'],
+            'gift_type' => ['nullable', 'string', 'max:50'],
+            'gift_amount' => ['required_if:has_gift,true', 'nullable', 'integer', 'min:0'],
+            'memo' => ['nullable', 'string'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'event_date' => '경조사일자',
+            'expense_date' => '지출일자',
+            'partner_name' => '거래처명',
+            'description' => '내역',
+            'category' => '구분',
+            'has_cash' => '부조금 여부',
+            'cash_method' => '지출방법',
+            'cash_amount' => '부조금액',
+            'has_gift' => '선물 여부',
+            'gift_type' => '선물종류',
+            'gift_amount' => '선물금액',
+            'memo' => '비고',
+        ];
+    }
+}

app/Http/Requests/V1/CondolenceExpense/UpdateCondolenceExpenseRequest.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Requests\V1\CondolenceExpense;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateCondolenceExpenseRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'event_date' => ['nullable', 'date'],
+            'expense_date' => ['nullable', 'date'],
+            'partner_name' => ['sometimes', 'required', 'string', 'max:100'],
+            'description' => ['nullable', 'string', 'max:200'],
+            'category' => ['sometimes', 'required', 'string', 'in:congratulation,condolence'],
+            'has_cash' => ['nullable', 'boolean'],
+            'cash_method' => ['required_if:has_cash,true', 'nullable', 'string', 'in:cash,transfer,card'],
+            'cash_amount' => ['required_if:has_cash,true', 'nullable', 'integer', 'min:0'],
+            'has_gift' => ['nullable', 'boolean'],
+            'gift_type' => ['nullable', 'string', 'max:50'],
+            'gift_amount' => ['required_if:has_gift,true', 'nullable', 'integer', 'min:0'],
+            'memo' => ['nullable', 'string'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'event_date' => '경조사일자',
+            'expense_date' => '지출일자',
+            'partner_name' => '거래처명',
+            'description' => '내역',
+            'category' => '구분',
+            'has_cash' => '부조금 여부',
+            'cash_method' => '지출방법',
+            'cash_amount' => '부조금액',
+            'has_gift' => '선물 여부',
+            'gift_type' => '선물종류',
+            'gift_amount' => '선물금액',
+            'memo' => '비고',
+        ];
+    }
+}