feat: CRM Phase 1-2 완성 + 시즌 시뮬레이터 + 개인정보처리방침/이용약관

- WBS-CRM-02: 상담 이력 (consultations 테이블 V008, ClientDetail.razor)
- WBS-CRM-03: 문의→고객 전환 (V009 client_id FK, InquiryDetail 고객등록 버튼)
- WBS-CRM-04: 신고 일정 캘린더 (tax_filings 테이블 V010, TaxFilingList.razor)
- WBS-CRM-05: 문의 상태 5단계 확장 (V011, InquiryStatus enum, InquiryList 탭)
- WBS-MKT-04: 시즌 시뮬레이터 어드민 페이지 (SeasonSimulator.razor)
- WBS-UX-04: 개인정보처리방침 /taxbaik/privacy, 이용약관 /taxbaik/terms
- Dashboard.razor 마감 임박 신고 위젯 추가

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

TaxBaik.Application/Services/ClientService.cs

@@ -64,6 +64,19 @@ public class ClientService(IClientRepository repository)
         await repository.UpdateAsync(client, ct);
     }
 
+    public async Task<int> CreateFromInquiryAsync(string name, string? phone, string? serviceType, CancellationToken ct = default)
+    {
+        var client = new Client
+        {
+            Name = name.Trim(),
+            Phone = phone?.Trim(),
+            ServiceType = serviceType,
+            Status = "active",
+            Source = "홈페이지 문의"
+        };
+        return await repository.CreateAsync(client, ct);
+    }
+
     public async Task DeleteAsync(int id, CancellationToken ct = default) =>
         await repository.DeleteAsync(id, ct);
 }