fix: address account valuation review findings

tests/test_seoulpay_xlsx.py

@@ -3,6 +3,7 @@ from __future__ import annotations
 from pathlib import Path
 
 from jarca_ledger_mcp import service
+from jarca_ledger_mcp.infrastructure.sqlite import init_db
 from jarca_ledger_mcp.seoulpay_xlsx import parse_seoulpay_xlsx
 
 
@@ -42,6 +43,7 @@ def test_parse_seoulpay_xlsx_plain_file(tmp_path):
 
 def test_import_seoulpay_xlsx_creates_account_and_expenses(tmp_path):
     db_path = str(tmp_path / "ledger.sqlite3")
+    init_db(db_path)
     file_path = tmp_path / "서울페이.xlsx"
     _write_sample_seoulpay_xlsx(file_path)