feat: implement database-driven Common Code system for admin comboboxes

TaxBaik.Web/Controllers/CommonCodeController.cs

@@ -0,0 +1,39 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class CommonCodeController(CommonCodeService commonCodeService) : ControllerBase
+{
+    [HttpGet]
+    public async Task<IActionResult> GetAllActive()
+    {
+        try
+        {
+            var codes = await commonCodeService.GetAllActiveAsync();
+            return Ok(codes);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "공통코드 조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("group/{group}")]
+    public async Task<IActionResult> GetByGroup(string group)
+    {
+        try
+        {
+            var codes = await commonCodeService.GetByGroupAsync(group);
+            return Ok(codes);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "그룹별 공통코드 조회 실패", message = ex.Message });
+        }
+    }
+}