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sam-api/app/Services
김보곤 c68cf5dfcf feat: [finance] 손익계산서 월별 조회 API + 리팩토링
- GET /api/v1/income-statement/monthly?year=2026&unit=won 추가
- buildSections 공통 로직 분리
- getAccountCodes, getFiscalYear 헬퍼 분리
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