Move §19/§4-Nr.-1b-UStG notice out of the summary card

Same fix invoicePdf.tsx's own unpaid-notice row already got: the
exemption/Kleinunternehmer notice used to live inside summaryBox's
narrow, right-aligned column, squeezing what's actually a full
sentence. Now a full-width sibling row below the card, same treatment
in both invoicePdf.tsx and correctionInvoicePdf.tsx, and ordered ahead
of the unpaid-notice row when both apply.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

package.json

@@ -1,6 +1,6 @@
 {
   "name": "@einfach-produktiv/invoicing",
-  "version": "0.2.4",
+  "version": "0.2.5",
   "private": true,
   "description": "Shared invoice / correction-invoice (Stornorechnung, Gutschrift) PDF generation and VAT-breakdown math, consumed as a git dependency by both the einfach-produktiv frontend and the payload backend — not published to npm.",
   "type": "module",