fix(API): Controller 타입 및 코드 정리

- FcmController, EstimateController, ItemsController 개선
- LoanController, PositionController 수정
- ReceivablesController, SalaryController 수정
- StructureReviewController 수정

Co-Authored-By: Claude <noreply@anthropic.com>

app/Http/Controllers/Api/V1/Construction/HandoverReportController.php

@@ -0,0 +1,89 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Construction;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Construction\HandoverReportStoreRequest;
+use App\Http\Requests\Construction\HandoverReportUpdateRequest;
+use App\Services\Construction\HandoverReportService;
+use Illuminate\Http\Request;
+
+class HandoverReportController extends Controller
+{
+    public function __construct(private HandoverReportService $service) {}
+
+    /**
+     * 인수인계보고서 목록 조회
+     */
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.handover_report.fetched'));
+    }
+
+    /**
+     * 인수인계보고서 상세 조회
+     */
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.handover_report.fetched'));
+    }
+
+    /**
+     * 인수인계보고서 등록
+     */
+    public function store(HandoverReportStoreRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->store($request->validated());
+        }, __('message.handover_report.created'));
+    }
+
+    /**
+     * 인수인계보고서 수정
+     */
+    public function update(HandoverReportUpdateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->update($id, $request->validated());
+        }, __('message.handover_report.updated'));
+    }
+
+    /**
+     * 인수인계보고서 삭제
+     */
+    public function destroy(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $this->service->destroy($id);
+
+            return 'success';
+        }, __('message.handover_report.deleted'));
+    }
+
+    /**
+     * 인수인계보고서 일괄 삭제
+     */
+    public function bulkDestroy(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $this->service->bulkDestroy($request->input('ids', []));
+
+            return 'success';
+        }, __('message.handover_report.deleted'));
+    }
+
+    /**
+     * 인수인계보고서 통계 조회
+     */
+    public function stats(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->stats($request->all());
+        }, __('message.handover_report.fetched'));
+    }
+}