Implement #3243 New Issue by email

So we extend Gitlab::Email::Receiver for this new behaviour,
however we might want to split it into another class for better
testing it.

Another issue is that, currently it's using this to parse project
identifier:

    Gitlab::IncomingEmail.key_from_address

Which is using:

    Gitlab.config.incoming_email.address

for the receiver name. This is probably `reply` because it's used
for replying to a specific issue. We might want to introduce another
config for this, or just use `reply` instead of `incoming`.

I'll prefer to introduce a new config for this, or just change
`reply` to `incoming` because it would make sense for replying to
there, too.

The email template used in tests were copied and modified from:
`emails/valid_reply.eml` which I hope is ok.