feat: initialize k-tv-frontend with Next.js and Tailwind CSS

- Added package.json with dependencies and scripts for development, build, and linting.
- Created postcss.config.mjs for Tailwind CSS integration.
- Added SVG assets for UI components including file, globe, next, vercel, and window icons.
- Configured TypeScript with tsconfig.json for strict type checking and module resolution.

k-tv-frontend/lib/utils.ts

@@ -0,0 +1,6 @@
+import { clsx, type ClassValue } from "clsx"
+import { twMerge } from "tailwind-merge"
+
+export function cn(...inputs: ClassValue[]) {
+  return twMerge(clsx(inputs))
+}