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sam-api/app/Http/Requests
유병철 12d172e4c3 feat: [finance] 계정과목 및 일반전표 API 추가
- AccountCode 모델/서비스/컨트롤러 구현
- JournalEntry, JournalEntryLine 모델 구현
- GeneralJournalEntry 서비스/컨트롤러 구현
- FormRequest 검증 클래스 추가
- finance 라우트 등록
- i18n 메시지 키 추가 (message.php, error.php)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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