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/InquiryService.cs

@@ -60,6 +60,12 @@ public class InquiryService(
     public Task<int> CountByStatusAsync(string status, CancellationToken ct = default)
         => repository.CountByStatusAsync(status, ct);
 
+    public async Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken ct = default) =>
+        await repository.UpdateAdminMemoAsync(id, adminMemo, ct);
+
+    public async Task LinkClientAsync(int inquiryId, int clientId, CancellationToken ct = default) =>
+        await repository.LinkClientAsync(inquiryId, clientId, ct);
+
     public async Task UpdateStatusAsync(int id, string status, string? changedBy = null, CancellationToken ct = default)
     {
         if (!InquiryStatusMapper.TryParse(status, out var parsed))