Add refactoring proposal issue template

[KateteDeveloper]

📝 설명

해당 PR이 진행한 사항을 자세히 적어주세요.

✔️ PR 유형

어떤 변경 사항이 있나요?

• 새로운 기능 추가
• 버그 수정
• CSS 등 사용자 UI 디자인 변경
• 코드에 영향을 주지 않는 변경사항(오타 수정, 탭 사이즈 변경, 변수명 변경)
• 코드 리팩토링
• 주석 추가 및 수정
• 문서 수정
• 테스트 추가, 테스트 리팩토링
• 빌드 부분 혹은 패키지 매니저 수정
• 파일 혹은 폴더명 수정
• 파일 혹은 폴더 삭제

📎 관련 이슈 번호

해당 PR과 관련된 이슈 번호를 적어주세요.

[coderabbitai]

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ℹ️ Review info

⚙️ Run configuration

Configuration used: Organization UI

Review profile: CHILL

Plan: Pro

Run ID: a347c6a1-207d-49ae-9348-35511f2de42f

📥 Commits

Reviewing files that changed from the base of the PR and between d95222d and e3baf42.

📒 Files selected for processing (1)

• .github/ISSUE_TEMPLATE/.github/ISSUE_TEMPLATE/refactoring_proposal.yml

✨ Finishing Touches

🧪 Generate unit tests (beta)

• Create PR with unit tests
• Commit unit tests in branch KateteDeveloper-patch-3

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