feat:법인카드 거래내역 모델 및 컨트롤러 추가

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

app/Models/Finance/CardTransaction.php

@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class CardTransaction extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'card_transactions';
+
+    protected $fillable = [
+        'tenant_id',
+        'card_id',
+        'transaction_date',
+        'time',
+        'merchant',
+        'category',
+        'amount',
+        'approval_no',
+        'status',
+        'memo',
+    ];
+
+    protected $casts = [
+        'transaction_date' => 'date',
+        'amount' => 'integer',
+    ];
+
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+}