refactor: UI 컴포넌트 추상화 및 입금/출금 등록 버튼 추가

- 입금관리, 출금관리 리스트에 등록 버튼 추가
- skeleton, confirm-dialog, empty-state, status-badge UI 컴포넌트 추가
- document-system 컴포넌트 추상화 (ApprovalLine, DocumentHeader 등)
- 여러 페이지 컴포넌트 리팩토링 및 코드 정리

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

src/components/board/CommentSection/CommentItem.tsx

@@ -15,16 +15,7 @@ import { format } from 'date-fns';
 import { User, Pencil, Trash2 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { Textarea } from '@/components/ui/textarea';
-import {
-  AlertDialog,
-  AlertDialogAction,
-  AlertDialogCancel,
-  AlertDialogContent,
-  AlertDialogDescription,
-  AlertDialogFooter,
-  AlertDialogHeader,
-  AlertDialogTitle,
-} from '@/components/ui/alert-dialog';
+import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
 import type { Comment } from '../types';
 
 interface CommentItemProps {
@@ -156,25 +147,13 @@ export function CommentItem({
       </div>
 
       {/* 삭제 확인 다이얼로그 */}
-      <AlertDialog open={showDeleteDialog} onOpenChange={setShowDeleteDialog}>
-        <AlertDialogContent>
-          <AlertDialogHeader>
-            <AlertDialogTitle>댓글 삭제</AlertDialogTitle>
-            <AlertDialogDescription>
-              정말 삭제하시겠습니까?
-            </AlertDialogDescription>
-          </AlertDialogHeader>
-          <AlertDialogFooter>
-            <AlertDialogCancel>취소</AlertDialogCancel>
-            <AlertDialogAction
-              onClick={handleConfirmDelete}
-              className="bg-red-600 hover:bg-red-700"
-            >
-              삭제
-            </AlertDialogAction>
-          </AlertDialogFooter>
-        </AlertDialogContent>
-      </AlertDialog>
+      <DeleteConfirmDialog
+        open={showDeleteDialog}
+        onOpenChange={setShowDeleteDialog}
+        onConfirm={handleConfirmDelete}
+        title="댓글 삭제"
+        description="정말 삭제하시겠습니까?"
+      />
     </div>
   );
 }