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

database/migrations/2026_03_19_100000_add_audit_columns_to_condolence_expenses_table.php

@@ -0,0 +1,69 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 테이블이 없으면 전체 생성 (이전 마이그레이션이 실행됐지만 테이블이 누락된 경우)
+        if (! Schema::hasTable('condolence_expenses')) {
+            Schema::create('condolence_expenses', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->index();
+                $table->date('event_date')->nullable()->comment('경조사일자');
+                $table->date('expense_date')->nullable()->comment('지출일자');
+                $table->string('partner_name', 100)->comment('거래처명/대상자');
+                $table->string('description', 200)->nullable()->comment('내역');
+                $table->string('category', 20)->default('congratulation')->comment('구분: congratulation(축의), condolence(부조)');
+                $table->boolean('has_cash')->default(false)->comment('부조금 여부');
+                $table->string('cash_method', 30)->nullable()->comment('지출방법: cash, transfer, card');
+                $table->integer('cash_amount')->default(0)->comment('부조금 금액');
+                $table->boolean('has_gift')->default(false)->comment('선물 여부');
+                $table->string('gift_type', 50)->nullable()->comment('선물 종류');
+                $table->integer('gift_amount')->default(0)->comment('선물 금액');
+                $table->integer('total_amount')->default(0)->comment('총금액');
+                $table->json('options')->nullable();
+                $table->text('memo')->nullable()->comment('비고');
+                $table->unsignedBigInteger('created_by')->nullable();
+                $table->unsignedBigInteger('updated_by')->nullable();
+                $table->unsignedBigInteger('deleted_by')->nullable();
+                $table->timestamps();
+                $table->softDeletes();
+
+                $table->index(['tenant_id', 'event_date']);
+                $table->index(['tenant_id', 'category']);
+            });
+
+            return;
+        }
+
+        // 테이블이 있으면 컬럼만 추가
+        Schema::table('condolence_expenses', function (Blueprint $table) {
+            if (! Schema::hasColumn('condolence_expenses', 'updated_by')) {
+                $table->unsignedBigInteger('updated_by')->nullable()->after('created_by');
+            }
+            if (! Schema::hasColumn('condolence_expenses', 'deleted_by')) {
+                $table->unsignedBigInteger('deleted_by')->nullable()->after('updated_by');
+            }
+        });
+    }
+
+    public function down(): void
+    {
+        // 이 마이그레이션이 테이블 전체를 생성한 경우 삭제하지 않음
+        // (원본 create 마이그레이션의 down에서 처리)
+        if (Schema::hasTable('condolence_expenses')) {
+            Schema::table('condolence_expenses', function (Blueprint $table) {
+                if (Schema::hasColumn('condolence_expenses', 'updated_by')) {
+                    $table->dropColumn('updated_by');
+                }
+                if (Schema::hasColumn('condolence_expenses', 'deleted_by')) {
+                    $table->dropColumn('deleted_by');
+                }
+            });
+        }
+    }
+};