- Model: CondolenceExpense (BelongsToTenant, Auditable, SoftDeletes) - Service: CRUD + summary 통계 (total_amount 자동 계산) - Controller: 6개 엔드포인트 (목록/등록/상세/수정/삭제/통계) - FormRequest: Store/Update 검증 규칙 분리 - Route: /api/v1/condolence-expenses - Migration: updated_by, deleted_by 컬럼 추가