feat: 2.3 카드/계좌 관리 API 구현

- cards, bank_accounts 테이블 마이그레이션
- Card, BankAccount 모델 (카드번호 암호화)
- CardService, BankAccountService
- CardController, BankAccountController + FormRequest 4개
- API 엔드포인트 15개 (카드 7개, 계좌 8개)
- Swagger 문서 (CardApi.php, BankAccountApi.php)

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

@@ -0,0 +1,108 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\BankAccount\StoreBankAccountRequest;
+use App\Http\Requests\V1\BankAccount\UpdateBankAccountRequest;
+use App\Http\Responses\ApiResponse;
+use App\Services\BankAccountService;
+use Illuminate\Http\Request;
+
+class BankAccountController extends Controller
+{
+    public function __construct(
+        private readonly BankAccountService $service
+    ) {}
+
+    /**
+     * 계좌 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'search',
+            'status',
+            'assigned_user_id',
+            'is_primary',
+            'sort_by',
+            'sort_dir',
+            'per_page',
+            'page',
+        ]);
+
+        $accounts = $this->service->index($params);
+
+        return ApiResponse::handle(__('message.fetched'), $accounts);
+    }
+
+    /**
+     * 계좌 등록
+     */
+    public function store(StoreBankAccountRequest $request)
+    {
+        $account = $this->service->store($request->validated());
+
+        return ApiResponse::handle(__('message.created'), $account, 201);
+    }
+
+    /**
+     * 계좌 상세
+     */
+    public function show(int $id)
+    {
+        $account = $this->service->show($id);
+
+        return ApiResponse::handle(__('message.fetched'), $account);
+    }
+
+    /**
+     * 계좌 수정
+     */
+    public function update(int $id, UpdateBankAccountRequest $request)
+    {
+        $account = $this->service->update($id, $request->validated());
+
+        return ApiResponse::handle(__('message.updated'), $account);
+    }
+
+    /**
+     * 계좌 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::handle(__('message.deleted'));
+    }
+
+    /**
+     * 계좌 상태 토글 (사용/정지)
+     */
+    public function toggle(int $id)
+    {
+        $account = $this->service->toggleStatus($id);
+
+        return ApiResponse::handle(__('message.updated'), $account);
+    }
+
+    /**
+     * 대표계좌 설정
+     */
+    public function setPrimary(int $id)
+    {
+        $account = $this->service->setPrimary($id);
+
+        return ApiResponse::handle(__('message.updated'), $account);
+    }
+
+    /**
+     * 활성 계좌 목록 (셀렉트박스용)
+     */
+    public function active()
+    {
+        $accounts = $this->service->getActiveAccounts();
+
+        return ApiResponse::handle(__('message.fetched'), $accounts);
+    }
+}

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

@@ -0,0 +1,97 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Card\StoreCardRequest;
+use App\Http\Requests\V1\Card\UpdateCardRequest;
+use App\Http\Responses\ApiResponse;
+use App\Services\CardService;
+use Illuminate\Http\Request;
+
+class CardController extends Controller
+{
+    public function __construct(
+        private readonly CardService $service
+    ) {}
+
+    /**
+     * 카드 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'search',
+            'status',
+            'assigned_user_id',
+            'sort_by',
+            'sort_dir',
+            'per_page',
+            'page',
+        ]);
+
+        $cards = $this->service->index($params);
+
+        return ApiResponse::handle(__('message.fetched'), $cards);
+    }
+
+    /**
+     * 카드 등록
+     */
+    public function store(StoreCardRequest $request)
+    {
+        $card = $this->service->store($request->validated());
+
+        return ApiResponse::handle(__('message.created'), $card, 201);
+    }
+
+    /**
+     * 카드 상세
+     */
+    public function show(int $id)
+    {
+        $card = $this->service->show($id);
+
+        return ApiResponse::handle(__('message.fetched'), $card);
+    }
+
+    /**
+     * 카드 수정
+     */
+    public function update(int $id, UpdateCardRequest $request)
+    {
+        $card = $this->service->update($id, $request->validated());
+
+        return ApiResponse::handle(__('message.updated'), $card);
+    }
+
+    /**
+     * 카드 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::handle(__('message.deleted'));
+    }
+
+    /**
+     * 카드 상태 토글 (사용/정지)
+     */
+    public function toggle(int $id)
+    {
+        $card = $this->service->toggleStatus($id);
+
+        return ApiResponse::handle(__('message.updated'), $card);
+    }
+
+    /**
+     * 활성 카드 목록 (셀렉트박스용)
+     */
+    public function active()
+    {
+        $cards = $this->service->getActiveCards();
+
+        return ApiResponse::handle(__('message.fetched'), $cards);
+    }
+}

app/Http/Requests/V1/BankAccount/StoreBankAccountRequest.php

@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Http\Requests\V1\BankAccount;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreBankAccountRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'bank_code' => ['required', 'string', 'max:10'],
+            'bank_name' => ['required', 'string', 'max:50'],
+            'account_number' => ['required', 'string', 'max:30', 'regex:/^[\d-]+$/'],
+            'account_holder' => ['required', 'string', 'max:50'],
+            'account_name' => ['required', 'string', 'max:100'],
+            'status' => ['nullable', 'string', 'in:active,inactive'],
+            'assigned_user_id' => ['nullable', 'integer', 'exists:users,id'],
+            'is_primary' => ['nullable', 'boolean'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'bank_code.required' => __('validation.required', ['attribute' => __('validation.attributes.bank_code')]),
+            'bank_name.required' => __('validation.required', ['attribute' => __('validation.attributes.bank_name')]),
+            'account_number.required' => __('validation.required', ['attribute' => __('validation.attributes.account_number')]),
+            'account_number.regex' => __('validation.account_number_format'),
+            'account_holder.required' => __('validation.required', ['attribute' => __('validation.attributes.account_holder')]),
+            'account_name.required' => __('validation.required', ['attribute' => __('validation.attributes.account_name')]),
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'bank_code' => __('validation.attributes.bank_code'),
+            'bank_name' => __('validation.attributes.bank_name'),
+            'account_number' => __('validation.attributes.account_number'),
+            'account_holder' => __('validation.attributes.account_holder'),
+            'account_name' => __('validation.attributes.account_name'),
+            'status' => __('validation.attributes.status'),
+            'assigned_user_id' => __('validation.attributes.assigned_user_id'),
+            'is_primary' => __('validation.attributes.is_primary'),
+        ];
+    }
+}

app/Http/Requests/V1/BankAccount/UpdateBankAccountRequest.php

@@ -0,0 +1,46 @@
+<?php
+
+namespace App\Http\Requests\V1\BankAccount;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateBankAccountRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'bank_code' => ['sometimes', 'string', 'max:10'],
+            'bank_name' => ['sometimes', 'string', 'max:50'],
+            'account_number' => ['sometimes', 'string', 'max:30', 'regex:/^[\d-]+$/'],
+            'account_holder' => ['sometimes', 'string', 'max:50'],
+            'account_name' => ['sometimes', 'string', 'max:100'],
+            'status' => ['sometimes', 'string', 'in:active,inactive'],
+            'assigned_user_id' => ['nullable', 'integer', 'exists:users,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'account_number.regex' => __('validation.account_number_format'),
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'bank_code' => __('validation.attributes.bank_code'),
+            'bank_name' => __('validation.attributes.bank_name'),
+            'account_number' => __('validation.attributes.account_number'),
+            'account_holder' => __('validation.attributes.account_holder'),
+            'account_name' => __('validation.attributes.account_name'),
+            'status' => __('validation.attributes.status'),
+            'assigned_user_id' => __('validation.attributes.assigned_user_id'),
+        ];
+    }
+}

app/Http/Requests/V1/Card/StoreCardRequest.php

@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Http\Requests\V1\Card;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreCardRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'card_company' => ['required', 'string', 'max:50'],
+            'card_number' => ['required', 'string', 'regex:/^\d{13,19}$/'],
+            'expiry_date' => ['required', 'string', 'regex:/^(0[1-9]|1[0-2])\/\d{2}$/'],
+            'card_password' => ['nullable', 'string', 'size:2', 'regex:/^\d{2}$/'],
+            'card_name' => ['required', 'string', 'max:100'],
+            'status' => ['nullable', 'string', 'in:active,inactive'],
+            'assigned_user_id' => ['nullable', 'integer', 'exists:users,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'card_company.required' => __('validation.required', ['attribute' => __('validation.attributes.card_company')]),
+            'card_number.required' => __('validation.required', ['attribute' => __('validation.attributes.card_number')]),
+            'card_number.regex' => __('validation.card_number_format'),
+            'expiry_date.required' => __('validation.required', ['attribute' => __('validation.attributes.expiry_date')]),
+            'expiry_date.regex' => __('validation.expiry_date_format'),
+            'card_password.size' => __('validation.card_password_format'),
+            'card_password.regex' => __('validation.card_password_format'),
+            'card_name.required' => __('validation.required', ['attribute' => __('validation.attributes.card_name')]),
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'card_company' => __('validation.attributes.card_company'),
+            'card_number' => __('validation.attributes.card_number'),
+            'expiry_date' => __('validation.attributes.expiry_date'),
+            'card_password' => __('validation.attributes.card_password'),
+            'card_name' => __('validation.attributes.card_name'),
+            'status' => __('validation.attributes.status'),
+            'assigned_user_id' => __('validation.attributes.assigned_user_id'),
+        ];
+    }
+}

app/Http/Requests/V1/Card/UpdateCardRequest.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Requests\V1\Card;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateCardRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'card_company' => ['sometimes', 'string', 'max:50'],
+            'card_number' => ['sometimes', 'string', 'regex:/^\d{13,19}$/'],
+            'expiry_date' => ['sometimes', 'string', 'regex:/^(0[1-9]|1[0-2])\/\d{2}$/'],
+            'card_password' => ['nullable', 'string', 'size:2', 'regex:/^\d{2}$/'],
+            'card_name' => ['sometimes', 'string', 'max:100'],
+            'status' => ['sometimes', 'string', 'in:active,inactive'],
+            'assigned_user_id' => ['nullable', 'integer', 'exists:users,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'card_number.regex' => __('validation.card_number_format'),
+            'expiry_date.regex' => __('validation.expiry_date_format'),
+            'card_password.size' => __('validation.card_password_format'),
+            'card_password.regex' => __('validation.card_password_format'),
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'card_company' => __('validation.attributes.card_company'),
+            'card_number' => __('validation.attributes.card_number'),
+            'expiry_date' => __('validation.attributes.expiry_date'),
+            'card_password' => __('validation.attributes.card_password'),
+            'card_name' => __('validation.attributes.card_name'),
+            'status' => __('validation.attributes.status'),
+            'assigned_user_id' => __('validation.attributes.assigned_user_id'),
+        ];
+    }
+}