Refactor import and workflow services plus adapter seams
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# BAT-012 Verification
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## Verification summary
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Status: PASS
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Evidence was collected against synthetic/temp data only. No production ledger DB mutation or real financial files were used.
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## Acceptance criteria mapping
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### REQ-016
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- AC-1: PASS — `application/imports_service.py`와 `infrastructure/parsers/*`가 생성됐고 import preview/import/rollback 구현이 이동했다.
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- AC-2: PASS — public API/MCP tools/import response envelope and evidence fields remained stable; MCP discovery still reports 56 tools.
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- AC-3: PASS — import-focused regression and full pytest PASS.
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- AC-4: PASS — BAT-012 implementation/verification docs record actual changed files, commands, and outcomes.
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## Requirement state decision
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- REQ-016: Implemented.
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## Validation evidence
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- `python3 -m py_compile jarca_ledger_mcp/application/*.py jarca_ledger_mcp/infrastructure/parsers/*.py jarca_ledger_mcp/service.py` → PASS
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- `pytest -q tests/test_kb_bank_pdf.py tests/test_seoulpay_xlsx.py tests/test_toss_securities_pdf.py tests/test_service.py` → PASS (`12 passed, 4 skipped`)
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- `pytest -q` → PASS (`42 passed, 4 skipped`)
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- `hermes mcp test jarca-ledger` → PASS (`Connected`, `Tools discovered: 56`)
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- Python provenance check on import-facing exports → PASS
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- preview/import/rollback APIs all resolve to `jarca_ledger_mcp.application.imports_service`
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## Remaining issues
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### Hard blockers
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- None.
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### Non-blocking follow-up
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- cross-transfer / reconciliation / asset / workbench advanced workflow split
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- MCP/Streamlit adapter surface narrowing and baseline docs update
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