feat: 수주(Order) ↔ 매출(Sale) 연동 스키마 구현

- sales 테이블: order_id, shipment_id, source_type 컬럼 추가
- orders 테이블: sales_recognition, sale_id 컬럼 추가
- Sale 모델: order(), shipment() 관계 및 createFromOrder/Shipment 팩토리 메서드
- Order 모델: sale(), sales() 관계 및 shouldCreateSaleOnConfirm/Shipment 헬퍼
- 매출 인식 시점: 수주확정 시 / 출하완료 시 / 수동 선택 가능

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

database/migrations/2026_01_22_100000_add_order_linkage_to_sales_table.php

@@ -0,0 +1,40 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * 매출-수주 연동을 위한 컬럼 추가
+ *
+ * - order_id: 수주 연결
+ * - shipment_id: 출하 연결
+ * - source_type: 매출 생성 시점 (order_confirm/shipment_complete)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('sales', function (Blueprint $table) {
+            $table->unsignedBigInteger('order_id')->nullable()->after('tenant_id')->comment('수주 ID');
+            $table->unsignedBigInteger('shipment_id')->nullable()->after('order_id')->comment('출하 ID');
+            $table->string('source_type', 30)->nullable()->after('status')->comment('매출 생성 시점: order_confirm/shipment_complete/manual');
+
+            // 인덱스
+            $table->index('order_id', 'idx_sales_order_id');
+            $table->index('shipment_id', 'idx_sales_shipment_id');
+            $table->index('source_type', 'idx_sales_source_type');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('sales', function (Blueprint $table) {
+            $table->dropIndex('idx_sales_order_id');
+            $table->dropIndex('idx_sales_shipment_id');
+            $table->dropIndex('idx_sales_source_type');
+
+            $table->dropColumn(['order_id', 'shipment_id', 'source_type']);
+        });
+    }
+};

database/migrations/2026_01_22_100001_add_sales_recognition_to_orders_table.php

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+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * 수주별 매출 인식 시점 설정 컬럼 추가
+ *
+ * - sales_recognition: 매출 생성 시점 설정
+ *   - on_order_confirm: 수주확정 시 매출 생성
+ *   - on_shipment: 출하완료 시 매출 생성 (기본값)
+ *   - manual: 수동 등록
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('orders', function (Blueprint $table) {
+            $table->string('sales_recognition', 20)->default('on_shipment')->after('options')->comment('매출 인식 시점: on_order_confirm/on_shipment/manual');
+            $table->unsignedBigInteger('sale_id')->nullable()->after('sales_recognition')->comment('연결된 매출 ID');
+
+            // 인덱스
+            $table->index('sales_recognition', 'idx_orders_sales_recognition');
+            $table->index('sale_id', 'idx_orders_sale_id');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('orders', function (Blueprint $table) {
+            $table->dropIndex('idx_orders_sales_recognition');
+            $table->dropIndex('idx_orders_sale_id');
+
+            $table->dropColumn(['sales_recognition', 'sale_id']);
+        });
+    }
+};