결재 템플릿 단계 적용 구현

- ApprovalTemplate 엔티티·DTO·원격 리포지토리 추가
- ApprovalController에 템플릿 로딩/적용 상태와 assignSteps 호출 연동
- ApprovalPage 단계 탭에 템플릿 선택 UI 및 적용 확인 다이얼로그 구현
- 템플릿 적용 단위 테스트와 IMPLEMENTATION_TASKS 현황 갱신

test/features/approvals/presentation/pages/approval_page_test.dart

@@ -0,0 +1,60 @@
+import 'package:flutter/material.dart';
+import 'package:flutter_dotenv/flutter_dotenv.dart';
+import 'package:flutter_test/flutter_test.dart';
+import 'package:get_it/get_it.dart';
+import 'package:mocktail/mocktail.dart';
+import 'package:shadcn_ui/shadcn_ui.dart';
+
+import 'package:superport_v2/features/approvals/domain/entities/approval.dart';
+import 'package:superport_v2/features/approvals/domain/repositories/approval_repository.dart';
+import 'package:superport_v2/features/approvals/presentation/pages/approval_page.dart';
+
+class _MockApprovalRepository extends Mock implements ApprovalRepository {}
+
+class _FakeApprovalInput extends Fake implements ApprovalInput {}
+
+Widget _buildApp(Widget child) {
+  return MaterialApp(
+    home: ShadTheme(
+      data: ShadThemeData(
+        colorScheme: const ShadSlateColorScheme.light(),
+        brightness: Brightness.light,
+      ),
+      child: Scaffold(body: child),
+    ),
+  );
+}
+
+void main() {
+  TestWidgetsFlutterBinding.ensureInitialized();
+
+  setUpAll(() {
+    registerFallbackValue(_FakeApprovalInput());
+  });
+
+  tearDown(() async {
+    await GetIt.I.reset();
+    dotenv.clean();
+  });
+
+  testWidgets('플래그 Off 시 스펙 화면', (tester) async {
+    dotenv.testLoad(fileInput: 'FEATURE_APPROVALS_ENABLED=false\n');
+
+    await tester.pumpWidget(_buildApp(const ApprovalPage()));
+    await tester.pump();
+
+    expect(find.text('결재 관리'), findsOneWidget);
+    expect(find.text('비활성화 (백엔드 준비 중)'), findsOneWidget);
+  });
+
+  group('플래그 On', () {
+    late _MockApprovalRepository repository;
+
+    setUp(() {
+      dotenv.testLoad(fileInput: 'FEATURE_APPROVALS_ENABLED=true\n');
+      repository = _MockApprovalRepository();
+      GetIt.I.registerLazySingleton<ApprovalRepository>(() => repository);
+    });
+
+  });
+}