implement fe with backend

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Spec: `docs/10-BACKEND-PHASE1.md` (model + rules) · `docs/11-BACKEND-PHASE1.md` (API)
Convention: `docs/01-DOC-GUIDE.md §6`. Update this file in the **same commit** as the code. When ticking `[x]`, append a short note + any deviation.
## 8. Sales
- [x] Sales bootstrap data seeded locally for development: warehouses, UOMs, categories, items, customers, current-year `SI`/`SSL` sequences, plus sample invoice/slip headers and lines. Existing data is preserved.
- [x] Sales report API consolidated into `GET /api/v1/reports/sales` (catalog), `GET /api/v1/reports/sales/{reportId}` (report metadata), and `POST /api/v1/reports/sales/query` (filtered data). Legacy per-report GET routes removed; invalid report/filter combinations now fail validation.
- [x] Free-issue CRUD exposed as `api/v1/free-issues` as a thin alias over sales slips. Free issue remains a line-level `IsFreeIssue` / `FreeQty` behavior, not a separate table.
## 0. Bootstrap
- [x] Solution + Web API project (`net10.0`), packages restored (00-CORE §5.4)
- [x] Folder structure per 00-CORE §5.3