feat: expense_accounts 테이블 및 모델 생성 (복리후생비/접대비용)

database/migrations/2026_01_21_103734_create_expense_accounts_table.php

@@ -0,0 +1,61 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('expense_accounts', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+
+            // 비용 유형
+            $table->string('account_type', 50)->comment('계정 유형: welfare, entertainment, etc.');
+            $table->string('sub_type', 50)->nullable()->comment('세부 유형: meal, gift, etc.');
+
+            // 비용 정보
+            $table->date('expense_date')->comment('지출일');
+            $table->decimal('amount', 15, 2)->default(0)->comment('금액');
+            $table->string('description', 500)->nullable()->comment('비용 내역');
+            $table->string('receipt_no', 100)->nullable()->comment('증빙번호');
+
+            // 거래처 정보 (접대비 등에서 사용)
+            $table->unsignedBigInteger('vendor_id')->nullable()->comment('거래처 ID');
+            $table->string('vendor_name', 200)->nullable()->comment('거래처명 (직접 입력)');
+
+            // 카드/결제 정보
+            $table->string('payment_method', 50)->nullable()->comment('결제수단: card, cash, transfer');
+            $table->string('card_no', 50)->nullable()->comment('카드 마지막 4자리');
+
+            // 감사 컬럼
+            $table->unsignedBigInteger('created_by')->nullable()->comment('등록자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자');
+
+            $table->timestamps();
+            $table->softDeletes();
+
+            // 인덱스
+            $table->index(['tenant_id', 'account_type', 'expense_date']);
+            $table->index(['tenant_id', 'expense_date']);
+
+            // 외래키
+            $table->foreign('tenant_id')->references('id')->on('tenants')->onDelete('cascade');
+            $table->foreign('vendor_id')->references('id')->on('clients')->onDelete('set null');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('expense_accounts');
+    }
+};