결재 및 마스터 모듈을 v4 API 계약에 맞게 조정

test/features/inventory/lookups/data/inventory_lookup_repository_remote_test.dart

@@ -61,7 +61,7 @@ void main() {
     final query = captured[1] as Map<String, dynamic>;
     expect(query['page'], 1);
     expect(query['page_size'], 200);
-    expect(query['is_active'], true);
+    expect(query['active'], true);
   });
 
   test('fetchApprovalActions는 is_active 파라미터 없이 호출한다', () async {
@@ -80,6 +80,6 @@ void main() {
               ),
             ).captured[1]
             as Map<String, dynamic>;
-    expect(query.containsKey('is_active'), isFalse);
+    expect(query.containsKey('active'), isFalse);
   });
 }