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>

db/migrations/V008__CreateConsultations.sql

@@ -0,0 +1,13 @@
+-- 상담 이력 테이블
+CREATE TABLE IF NOT EXISTS consultations (
+    id                  SERIAL PRIMARY KEY,
+    client_id           INT          NOT NULL REFERENCES clients(id) ON DELETE CASCADE,
+    consultation_date   DATE         NOT NULL DEFAULT CURRENT_DATE,
+    service_type        VARCHAR(50),
+    summary             TEXT         NOT NULL,
+    result              VARCHAR(30),    -- consulting, contracted, rejected, pending, completed
+    fee                 NUMERIC(12,0),
+    created_at          TIMESTAMPTZ  NOT NULL DEFAULT NOW()
+);
+
+CREATE INDEX IF NOT EXISTS idx_consultations_client ON consultations (client_id);

db/migrations/V009__AddClientIdToInquiries.sql

@@ -0,0 +1,4 @@
+-- 문의 → 고객 연결 (문의에서 고객 카드 생성 시 연결)
+ALTER TABLE inquiries ADD COLUMN IF NOT EXISTS client_id INT REFERENCES clients(id) ON DELETE SET NULL;
+
+CREATE INDEX IF NOT EXISTS idx_inquiries_client ON inquiries (client_id);

db/migrations/V010__CreateTaxFilings.sql

@@ -0,0 +1,15 @@
+-- 고객별 세금 신고 일정
+CREATE TABLE IF NOT EXISTS tax_filings (
+    id           SERIAL PRIMARY KEY,
+    client_id    INT          NOT NULL REFERENCES clients(id) ON DELETE CASCADE,
+    filing_type  VARCHAR(60)  NOT NULL,  -- 부가가치세, 종합소득세, 법인세, 원천징수, 종합부동산세, 기타
+    due_date     DATE         NOT NULL,
+    status       VARCHAR(20)  NOT NULL DEFAULT 'pending',  -- pending, filed, overdue
+    memo         TEXT,
+    created_at   TIMESTAMPTZ  NOT NULL DEFAULT NOW(),
+    updated_at   TIMESTAMPTZ  NOT NULL DEFAULT NOW()
+);
+
+CREATE INDEX IF NOT EXISTS idx_tax_filings_client   ON tax_filings (client_id);
+CREATE INDEX IF NOT EXISTS idx_tax_filings_due_date ON tax_filings (due_date);
+CREATE INDEX IF NOT EXISTS idx_tax_filings_status   ON tax_filings (status);

db/migrations/V011__ExtendInquiryStatus.sql

@@ -0,0 +1,9 @@
+-- 문의 상태 5단계로 확장 + 처리 메모 컬럼 추가
+-- 기존: new, contacted, completed
+-- 신규: new(신규), consulting(상담중), contracted(계약완료), rejected(거절), closed(종결)
+
+UPDATE inquiries SET status = 'consulting' WHERE status = 'contacted';
+UPDATE inquiries SET status = 'closed'     WHERE status = 'completed';
+
+ALTER TABLE inquiries ADD COLUMN IF NOT EXISTS admin_memo TEXT;
+ALTER TABLE inquiries ADD COLUMN IF NOT EXISTS updated_at TIMESTAMPTZ DEFAULT NOW();