feat: [finance] vendors 및 supplier-settings API 추가

- GET /api/v1/vendors: 거래처 간단 목록 (id, name) 반환
- GET /api/v1/tax-invoices/supplier-settings: 공급자 설정 조회
- PUT /api/v1/tax-invoices/supplier-settings: 공급자 설정 저장

app/Http/Controllers/Api/V1/ClientController.php

@@ -20,6 +20,16 @@ public function index(Request $request)
         }, __('message.client.fetched'));
     }
 
+    /**
+     * 거래처 간단 목록 (id, name만 반환) - vendors 엔드포인트용
+     */
+    public function vendors(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->vendors($request->all());
+        }, __('message.client.fetched'));
+    }
+
     public function show(int $id)
     {
         return ApiResponse::handle(function () use ($id) {

app/Http/Controllers/Api/V1/TaxInvoiceController.php

@@ -13,14 +13,30 @@
 use App\Models\Tenants\JournalEntry;
 use App\Services\JournalSyncService;
 use App\Services\TaxInvoiceService;
+use App\Services\TenantSettingService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
 class TaxInvoiceController extends Controller
 {
+    private const SUPPLIER_GROUP = 'supplier';
+
+    private const SUPPLIER_KEYS = [
+        'business_number',
+        'company_name',
+        'representative_name',
+        'address',
+        'business_type',
+        'business_item',
+        'contact_name',
+        'contact_phone',
+        'contact_email',
+    ];
+
     public function __construct(
         private TaxInvoiceService $taxInvoiceService,
         private JournalSyncService $journalSyncService,
+        private TenantSettingService $tenantSettingService,
     ) {}
 
     /**
@@ -125,6 +141,48 @@ public function summary(TaxInvoiceSummaryRequest $request)
         }, __('message.fetched'));
     }
 
+    // =========================================================================
+    // 공급자 설정 (Supplier Settings)
+    // =========================================================================
+
+    /**
+     * 공급자 설정 조회
+     */
+    public function getSupplierSettings(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            $settings = $this->tenantSettingService->getByGroup(self::SUPPLIER_GROUP);
+
+            $result = [];
+            foreach (self::SUPPLIER_KEYS as $key) {
+                $result[$key] = $settings[$key] ?? null;
+            }
+
+            return $result;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 공급자 설정 저장
+     */
+    public function saveSupplierSettings(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $data = $request->only(self::SUPPLIER_KEYS);
+
+            $settings = [];
+            foreach ($data as $key => $value) {
+                if (in_array($key, self::SUPPLIER_KEYS)) {
+                    $settings[$key] = $value;
+                }
+            }
+
+            $this->tenantSettingService->setMany(self::SUPPLIER_GROUP, $settings);
+
+            return $settings;
+        }, __('message.updated'));
+    }
+
     // =========================================================================
     // 분개 (Journal Entries)
     // =========================================================================

app/Services/ClientService.php

@@ -113,6 +113,22 @@ public function index(array $params)
         return $paginator;
     }
 
+    /**
+     * 거래처 간단 목록 (id, name만 반환) - vendors 엔드포인트용
+     */
+    public function vendors(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $perPage = (int) ($params['per_page'] ?? 9999);
+
+        return Client::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->limit($perPage)
+            ->get(['id', 'name'])
+            ->toArray();
+    }
+
     /** 단건 */
     public function show(int $id)
     {

routes/api/v1/finance.php

@@ -13,6 +13,7 @@
  */
 
 use App\Http\Controllers\Api\V1\AccountSubjectController;
+use App\Http\Controllers\Api\V1\ClientController;
 use App\Http\Controllers\Api\V1\BadDebtController;
 use App\Http\Controllers\Api\V1\BankAccountController;
 use App\Http\Controllers\Api\V1\BankTransactionController;
@@ -158,6 +159,9 @@
     Route::post('/{id}/settle', [LoanController::class, 'settle'])->whereNumber('id')->name('v1.loans.settle');
 });
 
+// Vendors API (거래처 간단 목록 - 분개 등에서 사용)
+Route::get('vendors', [ClientController::class, 'vendors'])->name('v1.vendors.index');
+
 // Vendor Ledger API (거래처원장)
 Route::prefix('vendor-ledger')->group(function () {
     Route::get('', [VendorLedgerController::class, 'index'])->name('v1.vendor-ledger.index');
@@ -364,6 +368,8 @@
     Route::get('', [TaxInvoiceController::class, 'index'])->name('v1.tax-invoices.index');
     Route::post('', [TaxInvoiceController::class, 'store'])->name('v1.tax-invoices.store');
     Route::get('/summary', [TaxInvoiceController::class, 'summary'])->name('v1.tax-invoices.summary');
+    Route::get('/supplier-settings', [TaxInvoiceController::class, 'getSupplierSettings'])->name('v1.tax-invoices.supplier-settings.show');
+    Route::put('/supplier-settings', [TaxInvoiceController::class, 'saveSupplierSettings'])->name('v1.tax-invoices.supplier-settings.update');
     Route::get('/{id}', [TaxInvoiceController::class, 'show'])->whereNumber('id')->name('v1.tax-invoices.show');
     Route::put('/{id}', [TaxInvoiceController::class, 'update'])->whereNumber('id')->name('v1.tax-invoices.update');
     Route::delete('/{id}', [TaxInvoiceController::class, 'destroy'])->whereNumber('id')->name('v1.tax-invoices.destroy');