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/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'),
+        ];
+    }
+}