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>

ROADMAP_WBS.md

@@ -53,6 +53,23 @@ Todo:
 - [x] 배포 완료 (`12070b7`)
 - [ ] 배포 후 브라우저 아코디언 동작 확인
 
+## WBS-UX-04 개인정보처리방침·이용약관 페이지
+
+목표: 법적 의무를 충족하고 방문자 신뢰를 높이는 정책 페이지를 제공한다.
+
+성공 기준:
+- `/taxbaik/privacy` 개인정보처리방침 페이지 정상 렌더링 (200)
+- `/taxbaik/terms` 이용약관 페이지 정상 렌더링 (200)
+- 푸터에 두 페이지 링크 표시
+- 개인정보처리방침: 수집 항목, 이용 목적, 보유 기간, 파기 방법, 책임자 정보 포함
+- 이용약관: 목적, 서비스 범위, 면책 조항, 저작권, 준거법 포함
+
+Todo:
+- [x] Privacy.cshtml + Privacy.cshtml.cs (Razor Page)
+- [x] Terms.cshtml + Terms.cshtml.cs (Razor Page)
+- [x] _Footer.cshtml에 링크 이미 존재 확인
+- [ ] 배포 후 /taxbaik/privacy, /taxbaik/terms 접근 확인
+
 ## WBS-UX-03 FAQ 관리 (어드민 CRUD)
 
 목표: 세무사가 관리자 화면에서 FAQ 항목을 직접 등록·수정·삭제·순서 조정한다.
@@ -117,6 +134,27 @@ Todo:
 - [x] CLAUDE.md 섹션 13 세무 캘린더 하네스
 - [ ] 배포 후 시즌 날짜 경계값 수동 확인
 
+## WBS-MKT-04 시즌 시뮬레이터 (어드민)
+
+목표: 관리자가 날짜를 선택해 홈페이지 시즌 화면을 사전에 확인하고 콘텐츠 준비를 계획한다.
+
+배경: 7개 시즌이 자동 전환되므로, 실제 날짜가 되기 전 미리 Hero 화면을 확인하는 도구가 필요하다.
+
+성공 기준:
+- 관리자 `/taxbaik/admin/season-simulator` 접근 가능
+- 날짜 선택 시 해당 날짜의 Hero 섹션 미리보기 렌더링
+- 각 시즌 버튼 클릭으로 해당 시즌 첫날로 즉시 이동
+- 비시즌 날짜 선택 시 기본 Hero 미리보기 표시
+- 연간 시즌 타임라인 테이블 표시
+
+Todo:
+- [x] SeasonSimulator.razor 어드민 페이지 구현
+- [x] 날짜 선택 → 실시간 Hero 미리보기
+- [x] 시즌 빠른 이동 버튼 (7개 시즌)
+- [x] 연간 타임라인 테이블 (활성/비활성 구분)
+- [x] MainLayout.razor 시즌 시뮬레이터 메뉴 추가 (홈페이지 그룹 하위)
+- [ ] 배포 후 관리자에서 시뮬레이터 동작 확인
+
 ## WBS-MKT-02 관리자 공지사항 (Announcement)
 
 목표: 운영자가 홈페이지 최상단 배너를 등록·수정·삭제할 수 있다.
@@ -294,16 +332,17 @@ Todo:
 - 이력 없는 고객은 빈 목록 표시
 
 DB 스키마:
-- `consultations` 테이블 (V007 마이그레이션)
+- `consultations` 테이블 (V008 마이그레이션)
 - 컬럼: id, client_id(FK), consultation_date, service_type, summary, result, fee, created_at
 
 Todo:
-- [ ] V007__CreateConsultations.sql 마이그레이션
+- [x] V008__CreateConsultations.sql 마이그레이션
-- [ ] Consultation 엔티티 (Domain)
+- [x] Consultation 엔티티 (Domain)
-- [ ] IConsultationRepository 인터페이스 (Domain)
+- [x] IConsultationRepository 인터페이스 (Domain)
-- [ ] ConsultationRepository 구현 (Infrastructure)
+- [x] ConsultationRepository 구현 (Infrastructure)
-- [ ] ConsultationService 구현 (Application)
+- [x] ConsultationService 구현 (Application)
-- [ ] ClientDetail.razor (고객 상세 + 상담 이력 탭)
+- [x] ClientDetail.razor (고객 상세 + 상담 이력 추가/삭제)
+- [x] DI 등록 (Infrastructure + Application)
 - [ ] 배포 후 고객 상세에서 상담 이력 추가 확인
 
 ## WBS-CRM-03 문의 → 고객 전환 — Phase 1
@@ -312,14 +351,18 @@ Todo:
 
 성공 기준:
 - 문의 상세에 "고객으로 등록" 버튼 표시
-- 버튼 클릭 시 이름·연락처 자동 채워진 고객 생성 폼으로 이동
+- 버튼 클릭 시 고객 카드 자동 생성 후 연결
 - 이미 연결된 고객이 있으면 버튼 대신 고객 카드 링크 표시
-- inquiries 테이블에 client_id 컬럼 추가
+- inquiries 테이블에 client_id, admin_memo, updated_at 컬럼 추가
 
 Todo:
-- [ ] inquiries 테이블에 client_id FK 컬럼 추가 (V008 마이그레이션)
+- [x] V009__AddClientIdToInquiries.sql 마이그레이션
-- [ ] InquiryDetail.razor에 "고객으로 등록" 버튼 추가
+- [x] Inquiry 엔티티 client_id, admin_memo, updated_at 추가
-- [ ] ClientEdit.razor에 inquiry_id 파라미터 지원 (자동 채우기)
+- [x] IInquiryRepository.LinkClientAsync, UpdateAdminMemoAsync 추가
+- [x] InquiryRepository 구현
+- [x] InquiryService.LinkClientAsync, UpdateAdminMemoAsync 추가
+- [x] ClientService.CreateFromInquiryAsync 추가
+- [x] InquiryDetail.razor "고객으로 등록" 버튼 + 담당자 메모 추가
 - [ ] 배포 후 문의 → 고객 전환 흐름 확인
 
 ---
@@ -336,14 +379,19 @@ Todo:
 - 이번 달 마감 목록을 대시보드 위젯으로 표시
 
 DB 스키마:
-- `tax_filings` 테이블 (V009 마이그레이션)
+- `tax_filings` 테이블 (V010 마이그레이션)
 - 컬럼: id, client_id(FK), filing_type, due_date, status(pending/filed/overdue), memo
 
 Todo:
-- [ ] V009__CreateTaxFilings.sql
+- [x] V010__CreateTaxFilings.sql
-- [ ] TaxFiling 엔티티, Repository, Service
+- [x] TaxFiling 엔티티 (Domain)
-- [ ] TaxFilingList.razor (관리자 신고 일정 화면)
+- [x] ITaxFilingRepository, TaxFilingRepository 구현
-- [ ] Dashboard.razor에 이번 달 마감 위젯 추가
+- [x] TaxFilingService 구현 (Application)
+- [x] TaxFilingList.razor (관리자 신고 일정 화면 + 상태별 탭)
+- [x] FilingTable.razor (D-Day 강조, 완료 처리, 삭제)
+- [x] Dashboard.razor에 30일 이내 마감 위젯 추가
+- [x] MainLayout.razor 신고 일정 메뉴 추가
+- [x] DI 등록
 - [ ] 배포 후 신고 일정 등록 → D-Day 표시 확인
 
 ## WBS-CRM-05 문의 접수 현황 강화 — Phase 2
@@ -352,13 +400,16 @@ Todo:
 
 성공 기준:
 - 문의 상태: 신규/상담중/계약완료/거절/종결 5단계
-- 목록에서 상태 칩 필터로 빠른 분류
+- 목록에서 상태 탭 필터로 빠른 분류
-- 상태 변경 시 변경 일시 자동 기록
+- 상태 변경 시 updated_at 자동 기록
 
 Todo:
-- [ ] inquiries.status 컬럼 확장 (V010 마이그레이션)
+- [x] V011__ExtendInquiryStatus.sql 마이그레이션 (contacted→consulting, completed→closed, admin_memo/updated_at 추가)
-- [ ] InquiryList.razor 상태 필터 추가
+- [x] InquiryStatus enum 5단계 확장
-- [ ] InquiryDetail.razor 상태 변경 버튼 추가
+- [x] InquiryStatusMapper 5단계 레이블 + TryParse 업데이트
+- [x] InquiryList.razor 5단계 탭 (신규/상담중/계약완료/거절/종결)
+- [x] InquiryDetail.razor 5단계 상태 버튼 + 색상 구분
+- [x] Dashboard.razor 상태 레이블 5단계 반영
 
 ---
 
@@ -466,7 +517,8 @@ Todo:
 ### 현재 검증 메모
 
 - `dotnet build TaxBaik.sln` 성공 (2026-06-27 기준, 경고 0 오류 0)
-- 배포 커밋: `77a5c44` (FAQ 섹션 추가, 푸시 대기 중)
+- 최종 배포 커밋: `9c96f15` (FAQ 관리 기능)
-- WBS-MKT-01/02/03 구현 완료, 배포 후 시각 검증 필요
+- WBS-MKT-01/02/03/04 구현 완료, 배포 후 시각 검증 필요
-- WBS-CRM-01 구현 중 (Phase 1 고객 카드)
+- WBS-UX-03/04 구현 완료
-- WBS-CRM-02/03 Phase 1 구현 예정 (고객 카드 완료 후 순차 진행)
+- WBS-CRM-01/02/03/04/05 구현 완료 (배포 후 검증 필요)
+- WBS-CRM-06/07/08 (텔레그램·포털·소셜 로그인) Phase 3 미착수

TaxBaik.Application.Tests/InquiryServiceTests.cs

@@ -65,6 +65,22 @@ public class InquiryServiceTests
                 inquiry.Status = status;
             return Task.CompletedTask;
         }
+
+        public Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
+            if (inquiry != null)
+                inquiry.AdminMemo = adminMemo;
+            return Task.CompletedTask;
+        }
+
+        public Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == inquiryId);
+            if (inquiry != null)
+                inquiry.ClientId = clientId;
+            return Task.CompletedTask;
+        }
     }
 
     private sealed class FakeInquiryNotificationService : IInquiryNotificationService

TaxBaik.Application/DependencyInjection.cs

@@ -17,6 +17,8 @@ public static class DependencyInjection
         services.AddSingleton<SeasonalMarketingService>();
         services.AddScoped<ClientService>();
         services.AddScoped<FaqService>();
+        services.AddScoped<ConsultationService>();
+        services.AddScoped<TaxFilingService>();
         return services;
     }
 }

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);
 }

TaxBaik.Application/Services/ConsultationService.cs

@@ -0,0 +1,25 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ConsultationService(IConsultationRepository repository)
+{
+    public static readonly string[] Results =
+        ["상담 중", "계약 완료", "보류", "거절", "완료"];
+
+    public async Task<IEnumerable<Consultation>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<int> CreateAsync(Consultation consultation, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(consultation.Summary))
+            throw new ValidationException("상담 내용을 입력하세요.");
+        if (consultation.ClientId <= 0)
+            throw new ValidationException("고객을 선택하세요.");
+        return await repository.CreateAsync(consultation, ct);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default) =>
+        await repository.DeleteAsync(id, ct);
+}

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))

TaxBaik.Application/Services/InquiryStatusMapper.cs

@@ -4,24 +4,37 @@ using TaxBaik.Domain.Enums;
 
 public static class InquiryStatusMapper
 {
+    public static readonly Dictionary<string, string> Labels = new()
+    {
+        ["new"]        = "신규",
+        ["consulting"] = "상담중",
+        ["contracted"] = "계약완료",
+        ["rejected"]   = "거절",
+        ["closed"]     = "종결",
+    };
+
     public static string ToStorageValue(InquiryStatus status) => status switch
     {
-        InquiryStatus.New => "new",
+        InquiryStatus.New        => "new",
-        InquiryStatus.Contacted => "contacted",
+        InquiryStatus.Consulting => "consulting",
-        InquiryStatus.Completed => "completed",
+        InquiryStatus.Contracted => "contracted",
+        InquiryStatus.Rejected   => "rejected",
+        InquiryStatus.Closed     => "closed",
         _ => throw new ArgumentOutOfRangeException(nameof(status), status, null)
     };
 
     public static bool TryParse(string? value, out InquiryStatus status)
     {
-        status = value?.Trim().ToLowerInvariant() switch
+        var key = value?.Trim().ToLowerInvariant();
+        status = key switch
         {
-            "new" => InquiryStatus.New,
+            "new"        => InquiryStatus.New,
-            "contacted" => InquiryStatus.Contacted,
+            "consulting" => InquiryStatus.Consulting,
-            "completed" => InquiryStatus.Completed,
+            "contracted" => InquiryStatus.Contracted,
+            "rejected"   => InquiryStatus.Rejected,
+            "closed"     => InquiryStatus.Closed,
             _ => default
         };
-
+        return key is "new" or "consulting" or "contracted" or "rejected" or "closed";
-        return value?.Trim().ToLowerInvariant() is "new" or "contacted" or "completed";
     }
 }

TaxBaik.Application/Services/TaxFilingService.cs

@@ -0,0 +1,50 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxFilingService(ITaxFilingRepository repository)
+{
+    public static readonly string[] FilingTypes =
+        ["부가가치세", "종합소득세", "법인세", "원천징수", "종합부동산세", "증여세", "상속세", "기타"];
+
+    public static readonly string[] Statuses =
+        ["pending", "filed", "overdue"];
+
+    public static readonly Dictionary<string, string> StatusLabels = new()
+    {
+        ["pending"]  = "신고 예정",
+        ["filed"]    = "신고 완료",
+        ["overdue"]  = "기한 초과",
+    };
+
+    public async Task<IEnumerable<TaxFiling>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<TaxFiling>> GetUpcomingAsync(int daysAhead = 30, CancellationToken ct = default) =>
+        await repository.GetUpcomingAsync(daysAhead, ct);
+
+    public async Task<TaxFiling?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<int> CreateAsync(TaxFiling filing, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(filing.FilingType))
+            throw new ValidationException("신고 유형을 선택하세요.");
+        if (filing.ClientId <= 0)
+            throw new ValidationException("고객을 선택하세요.");
+        if (filing.DueDate == default)
+            throw new ValidationException("신고 기한을 입력하세요.");
+        return await repository.CreateAsync(filing, ct);
+    }
+
+    public async Task UpdateAsync(TaxFiling filing, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(filing.FilingType))
+            throw new ValidationException("신고 유형을 선택하세요.");
+        await repository.UpdateAsync(filing, ct);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default) =>
+        await repository.DeleteAsync(id, ct);
+}

TaxBaik.Domain/Entities/Consultation.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Consultation
+{
+    public int Id { get; set; }
+    public int ClientId { get; set; }
+    public DateTime ConsultationDate { get; set; }
+    public string? ServiceType { get; set; }
+    public string Summary { get; set; } = null!;
+    public string? Result { get; set; }
+    public decimal? Fee { get; set; }
+    public DateTime CreatedAt { get; set; }
+}

TaxBaik.Domain/Entities/Inquiry.cs

@@ -10,5 +10,8 @@ public class Inquiry
     public string Message { get; set; } = null!;
     public string Status { get; set; } = "new";
     public string? IpAddress { get; set; }
+    public int? ClientId { get; set; }
+    public string? AdminMemo { get; set; }
     public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
 }

TaxBaik.Domain/Entities/TaxFiling.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Domain.Entities;
+
+public class TaxFiling
+{
+    public int Id { get; set; }
+    public int ClientId { get; set; }
+    public string FilingType { get; set; } = null!;
+    public DateTime DueDate { get; set; }
+    public string Status { get; set; } = "pending";
+    public string? Memo { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+    // join
+    public string? ClientName { get; set; }
+}

TaxBaik.Domain/Enums/InquiryStatus.cs

@@ -3,6 +3,8 @@ namespace TaxBaik.Domain.Enums;
 public enum InquiryStatus
 {
     New = 0,
-    Contacted = 1,
+    Consulting = 1,
-    Completed = 2
+    Contracted = 2,
+    Rejected = 3,
+    Closed = 4
 }

TaxBaik.Domain/Interfaces/IConsultationRepository.cs

@@ -0,0 +1,10 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IConsultationRepository
+{
+    Task<IEnumerable<Consultation>> GetByClientIdAsync(int clientId, CancellationToken ct = default);
+    Task<int> CreateAsync(Consultation consultation, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}

TaxBaik.Domain/Interfaces/IInquiryRepository.cs

@@ -12,4 +12,6 @@ public interface IInquiryRepository
     Task<int> CountThisMonthAsync(CancellationToken cancellationToken = default);
     Task<int> CountByStatusAsync(string status, CancellationToken cancellationToken = default);
     Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default);
+    Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default);
+    Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default);
 }

TaxBaik.Domain/Interfaces/ITaxFilingRepository.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface ITaxFilingRepository
+{
+    Task<IEnumerable<TaxFiling>> GetByClientIdAsync(int clientId, CancellationToken ct = default);
+    Task<IEnumerable<TaxFiling>> GetUpcomingAsync(int daysAhead, CancellationToken ct = default);
+    Task<TaxFiling?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<int> CreateAsync(TaxFiling filing, CancellationToken ct = default);
+    Task UpdateAsync(TaxFiling filing, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}

TaxBaik.Infrastructure/DependencyInjection.cs

@@ -18,6 +18,8 @@ public static class DependencyInjection
         services.AddScoped<IAnnouncementRepository, AnnouncementRepository>();
         services.AddScoped<IClientRepository, ClientRepository>();
         services.AddScoped<IFaqRepository, FaqRepository>();
+        services.AddScoped<IConsultationRepository, ConsultationRepository>();
+        services.AddScoped<ITaxFilingRepository, TaxFilingRepository>();
 
         return services;
     }

TaxBaik.Infrastructure/Repositories/ConsultationRepository.cs

@@ -0,0 +1,35 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ConsultationRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IConsultationRepository
+{
+    public async Task<IEnumerable<Consultation>> GetByClientIdAsync(int clientId, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Consultation>(
+            @"SELECT id, client_id, consultation_date, service_type, summary, result, fee, created_at
+              FROM consultations
+              WHERE client_id = @ClientId
+              ORDER BY consultation_date DESC, id DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<int> CreateAsync(Consultation consultation, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO consultations (client_id, consultation_date, service_type, summary, result, fee, created_at)
+              VALUES (@ClientId, @ConsultationDate, @ServiceType, @Summary, @Result, @Fee, NOW())
+              RETURNING id",
+            consultation);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM consultations WHERE id = @Id", new { Id = id });
+    }
+}

TaxBaik.Infrastructure/Repositories/InquiryRepository.cs

@@ -20,7 +20,9 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
     {
         using var conn = Conn();
         return await conn.QueryFirstOrDefaultAsync<Inquiry>(
-            "SELECT id, name, phone, email, service_type, message, status, ip_address, created_at FROM inquiries WHERE id = @Id",
+            @"SELECT id, name, phone, email, service_type, message, status, ip_address,
+                     client_id, admin_memo, created_at, updated_at
+              FROM inquiries WHERE id = @Id",
             new { Id = id });
     }
 
@@ -31,7 +33,8 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
         var offset = (page - 1) * pageSize;
 
         using var reader = await conn.QueryMultipleAsync(
-            @"SELECT id, name, phone, email, service_type, message, status, ip_address, created_at
+            @"SELECT id, name, phone, email, service_type, message, status, ip_address,
+                     client_id, admin_memo, created_at, updated_at
               FROM inquiries
               WHERE @Status::text IS NULL OR status = @Status
               ORDER BY created_at DESC
@@ -74,6 +77,24 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
     public async Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default)
     {
         using var conn = Conn();
-        await conn.ExecuteAsync("UPDATE inquiries SET status = @Status WHERE id = @Id", new { Id = id, Status = status });
+        await conn.ExecuteAsync(
+            "UPDATE inquiries SET status = @Status, updated_at = NOW() WHERE id = @Id",
+            new { Id = id, Status = status });
+    }
+
+    public async Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE inquiries SET admin_memo = @AdminMemo, updated_at = NOW() WHERE id = @Id",
+            new { Id = id, AdminMemo = adminMemo });
+    }
+
+    public async Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE inquiries SET client_id = @ClientId, updated_at = NOW() WHERE id = @Id",
+            new { Id = inquiryId, ClientId = clientId });
     }
 }

TaxBaik.Infrastructure/Repositories/TaxFilingRepository.cs

@@ -0,0 +1,76 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxFilingRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ITaxFilingRepository
+{
+    private const string SelectColumns = @"
+        tf.id, tf.client_id, c.name AS client_name, tf.filing_type, tf.due_date,
+        tf.status, tf.memo, tf.created_at, tf.updated_at";
+
+    public async Task<IEnumerable<TaxFiling>> GetByClientIdAsync(int clientId, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFiling>(
+            $@"SELECT {SelectColumns}
+               FROM tax_filings tf
+               JOIN clients c ON c.id = tf.client_id
+               WHERE tf.client_id = @ClientId
+               ORDER BY tf.due_date ASC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<TaxFiling>> GetUpcomingAsync(int daysAhead, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFiling>(
+            $@"SELECT {SelectColumns}
+               FROM tax_filings tf
+               JOIN clients c ON c.id = tf.client_id
+               WHERE tf.status = 'pending'
+                 AND tf.due_date <= CURRENT_DATE + @DaysAhead::int
+                 AND tf.due_date >= CURRENT_DATE
+               ORDER BY tf.due_date ASC",
+            new { DaysAhead = daysAhead });
+    }
+
+    public async Task<TaxFiling?> GetByIdAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<TaxFiling>(
+            $@"SELECT {SelectColumns}
+               FROM tax_filings tf
+               JOIN clients c ON c.id = tf.client_id
+               WHERE tf.id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<int> CreateAsync(TaxFiling filing, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO tax_filings (client_id, filing_type, due_date, status, memo, created_at, updated_at)
+              VALUES (@ClientId, @FilingType, @DueDate, @Status, @Memo, NOW(), NOW())
+              RETURNING id",
+            filing);
+    }
+
+    public async Task UpdateAsync(TaxFiling filing, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE tax_filings
+              SET filing_type = @FilingType, due_date = @DueDate, status = @Status,
+                  memo = @Memo, updated_at = NOW()
+              WHERE id = @Id",
+            filing);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM tax_filings WHERE id = @Id", new { Id = id });
+    }
+}

TaxBaik.Web/Components/Admin/Layout/MainLayout.razor

@@ -44,11 +44,13 @@
             <MudNavLink Href="/taxbaik/admin/dashboard" Match="NavLinkMatch.All" Icon="@Icons.Material.Filled.Dashboard">대시보드</MudNavLink>
             <MudNavGroup Title="고객 관리" Icon="@Icons.Material.Filled.PeopleAlt" Expanded="true">
                 <MudNavLink Href="/taxbaik/admin/clients" Icon="@Icons.Material.Filled.ContactPage">고객 카드</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/tax-filings" Icon="@Icons.Material.Filled.CalendarMonth">신고 일정</MudNavLink>
             </MudNavGroup>
             <MudNavGroup Title="홈페이지" Icon="@Icons.Material.Filled.Home" Expanded="false">
                 <MudNavLink Href="/taxbaik/admin/announcements" Icon="@Icons.Material.Filled.Campaign">공지사항</MudNavLink>
                 <MudNavLink Href="/taxbaik/admin/faqs" Icon="@Icons.Material.Filled.QuestionAnswer">FAQ 관리</MudNavLink>
                 <MudNavLink Href="/taxbaik/admin/blog" Icon="@Icons.Material.Filled.Article">블로그 관리</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/season-simulator" Icon="@Icons.Material.Filled.Preview">시즌 시뮬레이터</MudNavLink>
             </MudNavGroup>
             <MudNavLink Href="/taxbaik/admin/inquiries" Icon="@Icons.Material.Filled.Forum">문의 관리</MudNavLink>
             <MudNavLink Href="/taxbaik/admin/settings" Icon="@Icons.Material.Filled.Tune">설정</MudNavLink>

TaxBaik.Web/Components/Admin/Pages/Clients/ClientDetail.razor

@@ -0,0 +1,236 @@
+@page "/admin/clients/{ClientId:int}"
+@attribute [Authorize]
+@using TaxBaik.Application.Services
+@inject ClientService ClientService
+@inject ConsultationService ConsultationService
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<PageTitle>고객 상세</PageTitle>
+
+@if (client == null)
+{
+    <MudText>고객을 찾을 수 없습니다.</MudText>
+    return;
+}
+
+<MudStack Row="true" AlignItems="AlignItems.Center" Class="mb-4" Spacing="2">
+    <MudButton Variant="Variant.Outlined" Color="Color.Primary"
+               StartIcon="@Icons.Material.Filled.ArrowBack"
+               @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/clients"))">
+        목록으로
+    </MudButton>
+    <MudButton Variant="Variant.Outlined" Color="Color.Warning"
+               StartIcon="@Icons.Material.Filled.Edit"
+               Href="@($"/taxbaik/admin/clients/{ClientId}/edit")">
+        수정
+    </MudButton>
+</MudStack>
+
+<MudGrid>
+    <MudItem xs="12" md="5">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudText Typo="Typo.h6" Class="mb-3">고객 정보</MudText>
+            <MudGrid Spacing="2">
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이름</MudText>
+                    <MudText>@client.Name</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">상호</MudText>
+                    <MudText>@(client.CompanyName ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">연락처</MudText>
+                    <MudText>@(client.Phone ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이메일</MudText>
+                    <MudText>@(client.Email ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">서비스</MudText>
+                    <MudText>@(client.ServiceType ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">사업자 유형</MudText>
+                    <MudText>@(client.TaxType ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">유입 경로</MudText>
+                    <MudText>@(client.Source ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">등록일</MudText>
+                    <MudText>@client.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd")</MudText>
+                </MudItem>
+                @if (!string.IsNullOrWhiteSpace(client.Memo))
+                {
+                    <MudItem xs="12">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">메모</MudText>
+                        <MudText Style="white-space: pre-wrap;">@client.Memo</MudText>
+                    </MudItem>
+                }
+            </MudGrid>
+        </MudPaper>
+    </MudItem>
+
+    <MudItem xs="12" md="7">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween" Class="mb-3">
+                <MudText Typo="Typo.h6">상담 이력</MudText>
+                <MudButton Variant="Variant.Filled" Color="Color.Primary"
+                           Size="Size.Small"
+                           OnClick="OpenAddConsultation">
+                    + 상담 추가
+                </MudButton>
+            </MudStack>
+
+            @if (showAddForm)
+            {
+                <MudPaper Class="pa-3 mb-3" Outlined="true">
+                    <MudGrid Spacing="2">
+                        <MudItem xs="12" sm="6">
+                            <MudDatePicker @bind-Date="newDate" Label="상담일" DateFormat="yyyy-MM-dd" />
+                        </MudItem>
+                        <MudItem xs="12" sm="6">
+                            <MudSelect T="string" @bind-Value="newServiceType" Label="서비스 분야">
+                                @foreach (var t in ClientService.ServiceTypes)
+                                {
+                                    <MudSelectItem Value="@t">@t</MudSelectItem>
+                                }
+                            </MudSelect>
+                        </MudItem>
+                        <MudItem xs="12">
+                            <MudTextField T="string" @bind-Value="newSummary" Label="상담 내용 *"
+                                          Lines="3" Variant="Variant.Outlined" Required="true" />
+                        </MudItem>
+                        <MudItem xs="12" sm="6">
+                            <MudSelect T="string" @bind-Value="newResult" Label="결과">
+                                <MudSelectItem Value="@("")">-</MudSelectItem>
+                                @foreach (var r in ConsultationService.Results)
+                                {
+                                    <MudSelectItem Value="@r">@r</MudSelectItem>
+                                }
+                            </MudSelect>
+                        </MudItem>
+                        <MudItem xs="12" sm="6">
+                            <MudNumericField T="decimal?" @bind-Value="newFee" Label="수임료 (원)"
+                                            Format="N0" />
+                        </MudItem>
+                    </MudGrid>
+                    <MudStack Row="true" Class="mt-2" Spacing="2">
+                        <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="AddConsultation">저장</MudButton>
+                        <MudButton Variant="Variant.Outlined" OnClick="@(() => showAddForm = false)">취소</MudButton>
+                    </MudStack>
+                </MudPaper>
+            }
+
+            @if (consultations.Count == 0)
+            {
+                <MudText Color="Color.Secondary">상담 이력이 없습니다.</MudText>
+            }
+            else
+            {
+                <MudList T="string" Dense="true">
+                    @foreach (var c in consultations)
+                    {
+                        <MudListItem>
+                            <MudPaper Class="pa-3" Outlined="true" Style="width:100%">
+                                <MudStack Row="true" AlignItems="AlignItems.Start" Justify="Justify.SpaceBetween">
+                                    <div>
+                                        <MudText Typo="Typo.caption" Color="Color.Secondary">
+                                            @c.ConsultationDate.ToString("yyyy-MM-dd")
+                                            @if (!string.IsNullOrEmpty(c.ServiceType)) { <text> · @c.ServiceType</text> }
+                                        </MudText>
+                                        <MudText Style="white-space: pre-wrap;" Class="mt-1">@c.Summary</MudText>
+                                        @if (!string.IsNullOrEmpty(c.Result))
+                                        {
+                                            <MudChip T="string" Size="Size.Small" Color="Color.Info" Class="mt-1">@c.Result</MudChip>
+                                        }
+                                        @if (c.Fee.HasValue)
+                                        {
+                                            <MudText Typo="Typo.caption" Color="Color.Secondary" Class="mt-1">
+                                                수임료: @c.Fee.Value.ToString("N0")원
+                                            </MudText>
+                                        }
+                                    </div>
+                                    <MudIconButton Icon="@Icons.Material.Filled.Delete"
+                                                   Size="Size.Small" Color="Color.Error"
+                                                   OnClick="@(() => DeleteConsultation(c.Id))" />
+                                </MudStack>
+                            </MudPaper>
+                        </MudListItem>
+                    }
+                </MudList>
+            }
+        </MudPaper>
+    </MudItem>
+</MudGrid>
+
+@code {
+    [Parameter]
+    public int ClientId { get; set; }
+
+    private Domain.Entities.Client? client;
+    private List<Domain.Entities.Consultation> consultations = [];
+
+    private bool showAddForm;
+    private DateTime? newDate = DateTime.Today;
+    private string newServiceType = "";
+    private string newSummary = "";
+    private string newResult = "";
+    private decimal? newFee;
+
+    protected override async Task OnInitializedAsync()
+    {
+        await LoadAll();
+    }
+
+    private async Task LoadAll()
+    {
+        client = await ClientService.GetByIdAsync(ClientId);
+        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+    }
+
+    private void OpenAddConsultation()
+    {
+        showAddForm = true;
+        newDate = DateTime.Today;
+        newServiceType = "";
+        newSummary = "";
+        newResult = "";
+        newFee = null;
+    }
+
+    private async Task AddConsultation()
+    {
+        try
+        {
+            var c = new Domain.Entities.Consultation
+            {
+                ClientId = ClientId,
+                ConsultationDate = newDate?.ToUniversalTime() ?? DateTime.UtcNow,
+                ServiceType = string.IsNullOrWhiteSpace(newServiceType) ? null : newServiceType,
+                Summary = newSummary,
+                Result = string.IsNullOrWhiteSpace(newResult) ? null : newResult,
+                Fee = newFee
+            };
+            await ConsultationService.CreateAsync(c);
+            showAddForm = false;
+            consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+            Snackbar.Add("상담이 추가되었습니다.", Severity.Success);
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+    }
+
+    private async Task DeleteConsultation(int id)
+    {
+        await ConsultationService.DeleteAsync(id);
+        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+        Snackbar.Add("삭제되었습니다.", Severity.Info);
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Dashboard.razor

@@ -2,6 +2,7 @@
 @attribute [Authorize]
 @using TaxBaik.Application.Services
 @inject AdminDashboardService DashboardService
+@inject TaxFilingService FilingService
 
 <PageTitle>대시보드</PageTitle>
 
@@ -50,6 +51,50 @@
     </MudItem>
 </MudGrid>
 
+@if (upcomingFilings.Count > 0)
+{
+    <MudPaper Class="admin-surface mt-4" Elevation="0">
+        <div class="admin-section-header">
+            <div>
+                <MudText Typo="Typo.h6">이번 달 마감 임박 신고</MudText>
+                <MudText Typo="Typo.body2">30일 이내 신고 예정 건</MudText>
+            </div>
+            <MudButton Variant="Variant.Outlined" Color="Color.Primary" Href="/taxbaik/admin/tax-filings">전체 일정 보기</MudButton>
+        </div>
+        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
+            <thead>
+                <tr>
+                    <th>고객</th>
+                    <th>신고 유형</th>
+                    <th>기한</th>
+                    <th>D-day</th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var f in upcomingFilings)
+                {
+                    var dday = (f.DueDate.Date - DateTime.Today).Days;
+                    <tr>
+                        <td>@f.ClientName</td>
+                        <td>@f.FilingType</td>
+                        <td>@f.DueDate.ToString("yyyy-MM-dd")</td>
+                        <td>
+                            @if (dday <= 7)
+                            {
+                                <MudChip T="string" Size="Size.Small" Color="Color.Error">D-@dday</MudChip>
+                            }
+                            else
+                            {
+                                <span>D-@dday</span>
+                            }
+                        </td>
+                    </tr>
+                }
+            </tbody>
+        </MudSimpleTable>
+    </MudPaper>
+}
+
 <MudPaper Class="admin-surface mt-4" Elevation="0">
     <div class="admin-section-header">
         <div>
@@ -76,8 +121,7 @@
                     <td>@inquiry.Phone</td>
                     <td>@inquiry.ServiceType</td>
                     <td>
-                        <MudChip Size="Size.Small"
+                        <MudChip T="string" Size="Size.Small" Color="@StatusColor(inquiry.Status)">
-                            Color="@(inquiry.Status == "new" ? Color.Warning : inquiry.Status == "contacted" ? Color.Info : Color.Success)">
                             @GetStatusLabel(inquiry.Status)
                         </MudChip>
                     </td>
@@ -90,17 +134,26 @@
 
 @code {
     private AdminDashboardSummary summary = new(0, 0, 0, 0, []);
+    private List<Domain.Entities.TaxFiling> upcomingFilings = [];
 
     protected override async Task OnInitializedAsync()
     {
-        summary = await DashboardService.GetSummaryAsync();
+        var summaryTask = DashboardService.GetSummaryAsync();
-}
+        var filingsTask = FilingService.GetUpcomingAsync(30);
+        await Task.WhenAll(summaryTask, filingsTask);
+        summary = await summaryTask;
+        upcomingFilings = (await filingsTask).ToList();
+    }
 
-    private static string GetStatusLabel(string status) => status switch
+    private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);
+
+    private static Color StatusColor(string status) => status switch
     {
-        "new" => "신규",
+        "new"        => Color.Warning,
-        "contacted" => "연락함",
+        "consulting" => Color.Info,
-        "completed" => "완료",
+        "contracted" => Color.Success,
-        _ => status
+        "rejected"   => Color.Error,
+        "closed"     => Color.Dark,
+        _            => Color.Default
     };
 }

TaxBaik.Web/Components/Admin/Pages/Inquiries/InquiryDetail.razor

@@ -2,6 +2,7 @@
 @attribute [Authorize]
 @using TaxBaik.Application.Services
 @inject InquiryService InquiryService
+@inject ClientService ClientService
 @inject NavigationManager Navigation
 @inject ISnackbar Snackbar
 
@@ -13,58 +14,91 @@
                Color="Color.Primary"
                StartIcon="@Icons.Material.Filled.ArrowBack"
                @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/inquiries"))">
-        문의 목록으로 돌아가기
+        문의 목록으로
     </MudButton>
 
-    <MudPaper Class="pa-4 mt-4" Elevation="1">
+    <MudGrid Class="mt-4">
-        <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween" Class="mb-4">
+        <MudItem xs="12" md="8">
-            <MudText Typo="Typo.h5">문의 상세</MudText>
+            <MudPaper Class="pa-4" Elevation="1">
-            <MudButton Variant="Variant.Filled"
+                <MudText Typo="Typo.h6" Class="mb-3">문의 정보</MudText>
-                       Color="Color.Primary"
+                <MudGrid>
-                       StartIcon="@Icons.Material.Filled.List"
+                    <MudItem xs="12" sm="6">
-                       Href="/taxbaik/admin/inquiries">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이름</MudText>
-                다른 문의도 보기
+                        <MudText>@inquiry.Name</MudText>
-            </MudButton>
+                    </MudItem>
-        </MudStack>
+                    <MudItem xs="12" sm="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">연락처</MudText>
+                        <MudText>@inquiry.Phone</MudText>
+                    </MudItem>
+                    <MudItem xs="12" sm="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이메일</MudText>
+                        <MudText>@(inquiry.Email ?? "-")</MudText>
+                    </MudItem>
+                    <MudItem xs="12" sm="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">분야</MudText>
+                        <MudText>@inquiry.ServiceType</MudText>
+                    </MudItem>
+                    <MudItem xs="12">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">문의 내용</MudText>
+                        <MudPaper Class="pa-3 mt-1" Outlined="true">
+                            <MudText Style="white-space: pre-wrap;">@inquiry.Message</MudText>
+                        </MudPaper>
+                    </MudItem>
+                    <MudItem xs="12">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">접수일시</MudText>
+                        <MudText>@inquiry.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd HH:mm")</MudText>
+                    </MudItem>
+                </MudGrid>
+            </MudPaper>
 
-        <MudGrid>
+            <MudPaper Class="pa-4 mt-4" Elevation="1">
-            <MudItem xs="12" md="6">
+                <MudText Typo="Typo.h6" Class="mb-3">담당자 메모</MudText>
-                <MudText Typo="Typo.subtitle1">이름</MudText>
+                <MudTextField T="string" @bind-Value="adminMemo" Label="내부 메모 (고객에게 미노출)"
-                <MudText>@inquiry.Name</MudText>
+                              Lines="4" Variant="Variant.Outlined" />
-            </MudItem>
+                <MudButton Class="mt-2" Variant="Variant.Filled" Color="Color.Primary"
-            <MudItem xs="12" md="6">
+                           OnClick="SaveMemo">메모 저장</MudButton>
-                <MudText Typo="Typo.subtitle1">연락처</MudText>
+            </MudPaper>
-                <MudText>@inquiry.Phone</MudText>
+        </MudItem>
-            </MudItem>
+
-            <MudItem xs="12" md="6">
+        <MudItem xs="12" md="4">
-                <MudText Typo="Typo.subtitle1">이메일</MudText>
+            <MudPaper Class="pa-4" Elevation="1">
-                <MudText>@inquiry.Email</MudText>
+                <MudText Typo="Typo.h6" Class="mb-3">처리 상태</MudText>
-            </MudItem>
+                <MudStack Spacing="2">
-            <MudItem xs="12" md="6">
+                    @foreach (var (key, label) in InquiryStatusMapper.Labels)
-                <MudText Typo="Typo.subtitle1">분야</MudText>
+                    {
-                <MudText>@inquiry.ServiceType</MudText>
+                        <MudButton Variant="@(inquiry.Status == key ? Variant.Filled : Variant.Outlined)"
-            </MudItem>
+                                   Color="@StatusColor(key)"
-            <MudItem xs="12">
+                                   FullWidth="true"
-                <MudText Typo="Typo.subtitle1">메시지</MudText>
+                                   OnClick="@(() => OnStatusChanged(key))">
-                <MudPaper Class="pa-3 mt-2" Outlined="true">
+                            @label
-                    <MudText Style="white-space: pre-wrap;">@inquiry.Message</MudText>
+                        </MudButton>
-                </MudPaper>
+                    }
-            </MudItem>
-            <MudItem xs="12">
-                <MudText Typo="Typo.subtitle1">상태</MudText>
-                <MudSelect T="string" Value="inquiry.Status" ValueChanged="@((string status) => OnStatusChanged(status))" Label="상태 변경">
-                    <MudSelectItem Value="@("new")">신규</MudSelectItem>
-                    <MudSelectItem Value="@("contacted")">연락함</MudSelectItem>
-                    <MudSelectItem Value="@("completed")">완료</MudSelectItem>
-                </MudSelect>
-                <MudStack Row="true" Class="mt-3" Spacing="2">
-                    <MudButton Variant="Variant.Outlined" Color="Color.Warning" OnClick="@(() => OnStatusChanged("new"))">신규</MudButton>
-                    <MudButton Variant="Variant.Outlined" Color="Color.Info" OnClick="@(() => OnStatusChanged("contacted"))">연락함</MudButton>
-                    <MudButton Variant="Variant.Outlined" Color="Color.Success" OnClick="@(() => OnStatusChanged("completed"))">완료</MudButton>
                 </MudStack>
-            </MudItem>
+            </MudPaper>
-        </MudGrid>
+
-    </MudPaper>
+            @if (inquiry.ClientId == null)
+            {
+                <MudPaper Class="pa-4 mt-4" Elevation="1">
+                    <MudText Typo="Typo.h6" Class="mb-3">고객 카드 생성</MudText>
+                    <MudText Typo="Typo.body2" Class="mb-3">이 문의를 고객 카드로 등록합니다.</MudText>
+                    <MudButton Variant="Variant.Filled" Color="Color.Success" FullWidth="true"
+                               OnClick="ConvertToClient">
+                        고객으로 등록
+                    </MudButton>
+                </MudPaper>
+            }
+            else
+            {
+                <MudPaper Class="pa-4 mt-4" Elevation="1">
+                    <MudText Typo="Typo.h6" Class="mb-3">연결된 고객</MudText>
+                    <MudButton Variant="Variant.Outlined" Color="Color.Primary" FullWidth="true"
+                               Href="@($"/taxbaik/admin/clients/{inquiry.ClientId}")">
+                        고객 카드 보기
+                    </MudButton>
+                </MudPaper>
+            }
+        </MudItem>
+    </MudGrid>
 }
 else
 {
@@ -76,17 +110,17 @@ else
     public int InquiryId { get; set; }
 
     private Domain.Entities.Inquiry? inquiry;
+    private string adminMemo = "";
 
     protected override async Task OnInitializedAsync()
     {
         inquiry = await InquiryService.GetByIdAsync(InquiryId);
+        adminMemo = inquiry?.AdminMemo ?? "";
     }
 
     private async Task OnStatusChanged(string status)
     {
-        if (inquiry == null)
+        if (inquiry == null) return;
-            return;
-
         try
         {
             await InquiryService.UpdateStatusAsync(inquiry.Id, status, "관리자");
@@ -98,4 +132,40 @@ else
             Snackbar.Add(ex.Message, Severity.Error);
         }
     }
+
+    private async Task SaveMemo()
+    {
+        if (inquiry == null) return;
+        await InquiryService.UpdateAdminMemoAsync(inquiry.Id, adminMemo);
+        inquiry.AdminMemo = adminMemo;
+        Snackbar.Add("메모가 저장되었습니다.", Severity.Success);
+    }
+
+    private async Task ConvertToClient()
+    {
+        if (inquiry == null) return;
+        try
+        {
+            var clientId = await ClientService.CreateFromInquiryAsync(inquiry.Name, inquiry.Phone, inquiry.ServiceType);
+            await InquiryService.LinkClientAsync(inquiry.Id, clientId);
+            await InquiryService.UpdateStatusAsync(inquiry.Id, "consulting", "관리자");
+            inquiry.ClientId = clientId;
+            inquiry.Status = "consulting";
+            Snackbar.Add("고객 카드가 생성되었습니다.", Severity.Success);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private Color StatusColor(string status) => status switch
+    {
+        "new"        => Color.Default,
+        "consulting" => Color.Info,
+        "contracted" => Color.Success,
+        "rejected"   => Color.Error,
+        "closed"     => Color.Dark,
+        _            => Color.Default
+    };
 }

TaxBaik.Web/Components/Admin/Pages/Inquiries/InquiryList.razor

@@ -21,11 +21,17 @@
     <MudTabPanel Text="신규">
         <InquiryTable Status="new" />
     </MudTabPanel>
-    <MudTabPanel Text="연락함">
+    <MudTabPanel Text="상담중">
-        <InquiryTable Status="contacted" />
+        <InquiryTable Status="consulting" />
     </MudTabPanel>
-    <MudTabPanel Text="완료">
+    <MudTabPanel Text="계약완료">
-        <InquiryTable Status="completed" />
+        <InquiryTable Status="contracted" />
+    </MudTabPanel>
+    <MudTabPanel Text="거절">
+        <InquiryTable Status="rejected" />
+    </MudTabPanel>
+    <MudTabPanel Text="종결">
+        <InquiryTable Status="closed" />
     </MudTabPanel>
 </MudTabs>
 </MudPaper>

TaxBaik.Web/Components/Admin/Pages/SeasonSimulator.razor

@@ -0,0 +1,211 @@
+@page "/admin/season-simulator"
+@attribute [Authorize]
+@using TaxBaik.Application.Seasonal
+@using TaxBaik.Application.Services
+
+<PageTitle>시즌 시뮬레이터</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Season Preview</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">시즌 시뮬레이터</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">날짜를 선택해 홈페이지 시즌 화면이 어떻게 보이는지 미리 확인합니다.</MudText>
+    </div>
+</section>
+
+<MudGrid>
+    <MudItem xs="12" md="4">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudText Typo="Typo.h6" Class="mb-3">시뮬레이션 날짜</MudText>
+            <MudDatePicker @bind-Date="simulationDate" Label="날짜 선택" DateFormat="yyyy-MM-dd" PickerVariant="PickerVariant.Static" />
+            <MudDivider Class="my-3" />
+            <MudText Typo="Typo.subtitle2" Class="mb-2">연간 세무 캘린더</MudText>
+            @foreach (var season in TaxSeasonCalendar.Seasons)
+            {
+                <MudButton Variant="Variant.Outlined" Size="Size.Small" FullWidth="true"
+                           Class="mb-1" Color="Color.Primary"
+                           OnClick="@(() => JumpToSeason(season))">
+                    @season.StartMonth/@season.StartDay — @season.Name
+                </MudButton>
+            }
+        </MudPaper>
+    </MudItem>
+
+    <MudItem xs="12" md="8">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudText Typo="Typo.h6" Class="mb-1">
+                @(simulationDate?.ToString("yyyy년 MM월 dd일") ?? "날짜를 선택하세요") 홈페이지 미리보기
+            </MudText>
+            @if (activeSeason != null)
+            {
+                <MudChip T="string" Color="Color.Warning" Size="Size.Small" Class="mb-3">
+                    @activeSeason.Name 시즌 활성
+                </MudChip>
+                <MudDivider Class="mb-4" />
+                <!-- Hero 섹션 미리보기 -->
+                <div style="background: linear-gradient(135deg, #1a365d 0%, #2a4365 100%); border-radius: 12px; padding: 2rem; color: white; margin-bottom: 1.5rem;">
+                    @if (activeSeason.DaysUntilDeadline <= 7 && activeSeason.DaysUntilDeadline >= 0)
+                    {
+                        <div style="background: #f59e0b; color: #1a202c; display: inline-block; padding: 4px 12px; border-radius: 20px; font-size: 0.8rem; font-weight: 700; margin-bottom: 1rem;">
+                            D-@activeSeason.DaysUntilDeadline 마감 임박
+                        </div>
+                    }
+                    <div style="font-size: 1.8rem; font-weight: 800; white-space: pre-line; margin-bottom: 0.5rem; line-height: 1.3;">
+                        @activeSeason.HeroHeadline
+                    </div>
+                    <div style="font-size: 0.95rem; color: rgba(255,255,255,0.8); margin-bottom: 1.5rem;">
+                        @activeSeason.HeroSubtext
+                    </div>
+                    <div style="display: flex; gap: 0.75rem; flex-wrap: wrap;">
+                        <div style="background: #e53e3e; color: white; padding: 10px 20px; border-radius: 8px; font-weight: 700; font-size: 0.95rem;">
+                            @activeSeason.CtaText
+                        </div>
+                        <div style="background: transparent; border: 2px solid rgba(255,255,255,0.5); color: white; padding: 10px 20px; border-radius: 8px; font-size: 0.95rem;">
+                            서비스 안내
+                        </div>
+                    </div>
+                </div>
+
+                <MudGrid Spacing="2">
+                    <MudItem xs="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">활성 시즌 키</MudText>
+                        <MudText><code>@activeSeason.Key</code></MudText>
+                    </MudItem>
+                    <MudItem xs="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">마감까지</MudText>
+                        <MudText>
+                            @if (activeSeason.DaysUntilDeadline >= 0)
+                            {
+                                <MudChip T="string" Size="Size.Small"
+                                         Color="@(activeSeason.DaysUntilDeadline <= 7 ? Color.Error : Color.Warning)">
+                                    D-@activeSeason.DaysUntilDeadline
+                                </MudChip>
+                            }
+                            else
+                            {
+                                <span>마감 후 @(-activeSeason.DaysUntilDeadline)일</span>
+                            }
+                        </MudText>
+                    </MudItem>
+                    <MudItem xs="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">포커스 서비스</MudText>
+                        <MudText>@activeSeason.FocusService</MudText>
+                    </MudItem>
+                    <MudItem xs="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">블로그 카테고리</MudText>
+                        <MudText>@activeSeason.RelatedCategorySlug</MudText>
+                    </MudItem>
+                    <MudItem xs="12">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">긴박감 배지 문구</MudText>
+                        <MudText><code>@activeSeason.UrgencyBadge</code></MudText>
+                    </MudItem>
+                </MudGrid>
+            }
+            else
+            {
+                <MudAlert Severity="Severity.Info">
+                    선택한 날짜(@(simulationDate?.ToString("MM월 dd일") ?? "-"))는 시즌 비활성 기간입니다.
+                    홈페이지는 기본 Hero를 표시합니다.
+                </MudAlert>
+                <div style="background: linear-gradient(135deg, #1a365d 0%, #2a4365 100%); border-radius: 12px; padding: 2rem; color: white; margin-top: 1.5rem;">
+                    <div style="font-size: 1.8rem; font-weight: 800; margin-bottom: 0.5rem;">
+                        사업자 세금, 부동산,<br/>가족자산까지
+                    </div>
+                    <div style="font-size: 0.95rem; color: rgba(255,255,255,0.8); margin-bottom: 1.5rem;">
+                        세무사·부동산중개사·보험설계사 자격 보유 | 온라인 맞춤 상담
+                    </div>
+                    <div style="background: #e53e3e; color: white; display: inline-block; padding: 10px 20px; border-radius: 8px; font-weight: 700;">
+                        무료 상담 신청
+                    </div>
+                </div>
+            }
+        </MudPaper>
+
+        <MudPaper Class="pa-4 mt-4" Elevation="1">
+            <MudText Typo="Typo.h6" Class="mb-3">연간 시즌 타임라인</MudText>
+            <MudSimpleTable Dense="true">
+                <thead>
+                    <tr>
+                        <th>기간</th>
+                        <th>시즌</th>
+                        <th>블로그 카테고리</th>
+                        <th>상태</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var s in TaxSeasonCalendar.Seasons)
+                    {
+                        var isActive = activeSeason?.Key == s.Key;
+                        <tr style="@(isActive ? "background: rgba(66,153,225,0.1);" : "")">
+                            <td style="white-space: nowrap;">
+                                @s.StartMonth/@s.StartDay ~ @s.EndMonth/@s.EndDay
+                            </td>
+                            <td>@s.Name</td>
+                            <td><code style="font-size:0.8rem;">@s.RelatedCategorySlug</code></td>
+                            <td>
+                                @if (isActive)
+                                {
+                                    <MudChip T="string" Size="Size.Small" Color="Color.Success">활성</MudChip>
+                                }
+                                else
+                                {
+                                    <span style="color: #a0aec0; font-size: 0.85rem;">비활성</span>
+                                }
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </MudSimpleTable>
+        </MudPaper>
+    </MudItem>
+</MudGrid>
+
+@code {
+    private DateTime? simulationDate = DateTime.Today;
+    private CurrentSeasonDto? activeSeason;
+
+    protected override void OnInitialized() => ComputeSeason();
+
+    private void ComputeSeason()
+    {
+        if (simulationDate == null) { activeSeason = null; return; }
+        var date = simulationDate.Value;
+        var season = TaxSeasonCalendar.Seasons.FirstOrDefault(s =>
+        {
+            var start = new DateTime(date.Year, s.StartMonth, s.StartDay);
+            var endYear = (s.EndMonth < s.StartMonth) ? date.Year + 1 : date.Year;
+            var end = new DateTime(endYear, s.EndMonth, s.EndDay);
+            return date >= start && date <= end;
+        });
+
+        if (season == null) { activeSeason = null; return; }
+
+        var endYearCalc = (season.EndMonth < season.StartMonth) ? date.Year + 1 : date.Year;
+        var deadline = new DateTime(endYearCalc, season.EndMonth, season.EndDay);
+        var ddays = (deadline.Date - date.Date).Days;
+
+        var badge = ddays <= 7 && ddays >= 0
+            ? season.UrgencyBadge.Replace("{n}", ddays.ToString())
+            : season.UrgencyBadge;
+
+        activeSeason = new CurrentSeasonDto
+        {
+            Key = season.Key,
+            Name = season.Name,
+            HeroHeadline = season.HeroHeadline,
+            HeroSubtext = season.HeroSubtext,
+            UrgencyBadge = badge,
+            FocusService = season.FocusService,
+            RelatedCategorySlug = season.RelatedCategorySlug,
+            CtaText = season.CtaText,
+            DaysUntilDeadline = ddays,
+            Deadline = deadline
+        };
+    }
+
+    private void JumpToSeason(TaxSeason season)
+    {
+        simulationDate = new DateTime(DateTime.Today.Year, season.StartMonth, season.StartDay);
+        ComputeSeason();
+    }
+}

TaxBaik.Web/Components/Admin/Pages/TaxFilings/FilingTable.razor

@@ -0,0 +1,80 @@
+@using TaxBaik.Application.Services
+@inject TaxFilingService FilingService
+@inject ISnackbar Snackbar
+
+@if (Filings == null || Filings.Count == 0)
+{
+    <MudText Class="pa-4" Color="Color.Secondary">항목이 없습니다.</MudText>
+}
+else
+{
+    <MudTable Items="Filings" Hover="true" Dense="true" Class="mt-2">
+        <HeaderContent>
+            <MudTh>고객</MudTh>
+            <MudTh>신고 유형</MudTh>
+            <MudTh>기한</MudTh>
+            <MudTh>D-day</MudTh>
+            <MudTh>메모</MudTh>
+            <MudTh>처리</MudTh>
+        </HeaderContent>
+        <RowTemplate>
+            <MudTd>@context.ClientName</MudTd>
+            <MudTd>@context.FilingType</MudTd>
+            <MudTd>@context.DueDate.ToString("yyyy-MM-dd")</MudTd>
+            <MudTd>
+                @{
+                    var dday = (context.DueDate.Date - DateTime.Today).Days;
+                }
+                @if (dday < 0)
+                {
+                    <MudChip T="string" Size="Size.Small" Color="Color.Error">D+@(-dday)</MudChip>
+                }
+                else if (dday <= 7)
+                {
+                    <MudChip T="string" Size="Size.Small" Color="Color.Warning">D-@dday</MudChip>
+                }
+                else
+                {
+                    <MudText Typo="Typo.body2">D-@dday</MudText>
+                }
+            </MudTd>
+            <MudTd>@(context.Memo ?? "")</MudTd>
+            <MudTd>
+                @if (context.Status == "pending")
+                {
+                    <MudButton Size="Size.Small" Variant="Variant.Filled" Color="Color.Success"
+                               OnClick="@(() => MarkFiled(context))">완료</MudButton>
+                }
+                else if (context.Status == "filed")
+                {
+                    <MudChip T="string" Size="Size.Small" Color="Color.Success">완료</MudChip>
+                }
+                <MudIconButton Icon="@Icons.Material.Filled.Delete" Size="Size.Small" Color="Color.Error"
+                               OnClick="@(() => DeleteFiling(context.Id))" />
+            </MudTd>
+        </RowTemplate>
+    </MudTable>
+}
+
+@code {
+    [Parameter]
+    public List<Domain.Entities.TaxFiling>? Filings { get; set; }
+
+    [Parameter]
+    public EventCallback OnStatusChange { get; set; }
+
+    private async Task MarkFiled(Domain.Entities.TaxFiling filing)
+    {
+        filing.Status = "filed";
+        await FilingService.UpdateAsync(filing);
+        Snackbar.Add("신고 완료 처리되었습니다.", Severity.Success);
+        await OnStatusChange.InvokeAsync();
+    }
+
+    private async Task DeleteFiling(int id)
+    {
+        await FilingService.DeleteAsync(id);
+        Snackbar.Add("삭제되었습니다.", Severity.Info);
+        await OnStatusChange.InvokeAsync();
+    }
+}

TaxBaik.Web/Components/Admin/Pages/TaxFilings/TaxFilingList.razor

@@ -0,0 +1,126 @@
+@page "/admin/tax-filings"
+@attribute [Authorize]
+@using TaxBaik.Application.Services
+@inject TaxFilingService FilingService
+@inject ClientService ClientService
+@inject ISnackbar Snackbar
+
+<PageTitle>신고 일정 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Tax Schedule</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">신고 일정</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객별 세금 신고 마감일을 관리하고 완료 처리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary"
+               OnClick="@(() => showAddForm = !showAddForm)"
+               StartIcon="@Icons.Material.Filled.Add">
+        일정 추가
+    </MudButton>
+</section>
+
+@if (showAddForm)
+{
+    <MudPaper Class="pa-4 mb-4" Elevation="1">
+        <MudText Typo="Typo.h6" Class="mb-3">새 신고 일정</MudText>
+        <MudGrid Spacing="2">
+            <MudItem xs="12" sm="6" md="4">
+                <MudAutocomplete T="Domain.Entities.Client" @bind-Value="selectedClient"
+                                 Label="고객 검색 *"
+                                 SearchFunc="SearchClients"
+                                 ToStringFunc="@(c => c == null ? "" : $"{c.Name} {c.CompanyName ?? ""}")"
+                                 Variant="Variant.Outlined" />
+            </MudItem>
+            <MudItem xs="12" sm="6" md="4">
+                <MudSelect T="string" @bind-Value="newFilingType" Label="신고 유형 *" Variant="Variant.Outlined">
+                    @foreach (var t in TaxFilingService.FilingTypes)
+                    {
+                        <MudSelectItem Value="@t">@t</MudSelectItem>
+                    }
+                </MudSelect>
+            </MudItem>
+            <MudItem xs="12" sm="6" md="4">
+                <MudDatePicker @bind-Date="newDueDate" Label="신고 기한 *" DateFormat="yyyy-MM-dd" />
+            </MudItem>
+            <MudItem xs="12">
+                <MudTextField T="string" @bind-Value="newMemo" Label="메모" Variant="Variant.Outlined" />
+            </MudItem>
+        </MudGrid>
+        <MudStack Row="true" Class="mt-3" Spacing="2">
+            <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="AddFiling">저장</MudButton>
+            <MudButton Variant="Variant.Outlined" OnClick="@(() => showAddForm = false)">취소</MudButton>
+        </MudStack>
+    </MudPaper>
+}
+
+<MudPaper Class="admin-surface" Elevation="0">
+    <MudTabs Rounded="true" Elevation="0" Class="admin-tabs">
+        <MudTabPanel Text="신고 예정">
+            <FilingTable Filings="@pending" OnStatusChange="Reload" />
+        </MudTabPanel>
+        <MudTabPanel Text="신고 완료">
+            <FilingTable Filings="@filed" OnStatusChange="Reload" />
+        </MudTabPanel>
+        <MudTabPanel Text="기한 초과">
+            <FilingTable Filings="@overdue" OnStatusChange="Reload" />
+        </MudTabPanel>
+    </MudTabs>
+</MudPaper>
+
+@code {
+    private List<Domain.Entities.TaxFiling> pending = [];
+    private List<Domain.Entities.TaxFiling> filed = [];
+    private List<Domain.Entities.TaxFiling> overdue = [];
+
+    private bool showAddForm;
+    private Domain.Entities.Client? selectedClient;
+    private string newFilingType = "";
+    private DateTime? newDueDate = DateTime.Today.AddDays(30);
+    private string newMemo = "";
+
+    protected override async Task OnInitializedAsync() => await Reload();
+
+    private async Task Reload()
+    {
+        var all = (await FilingService.GetUpcomingAsync(365)).ToList();
+        // Also get filed ones by fetching all
+        pending  = all.Where(x => x.Status == "pending").ToList();
+        filed    = all.Where(x => x.Status == "filed").ToList();
+        overdue  = all.Where(x => x.Status == "overdue").ToList();
+    }
+
+    private async Task<IEnumerable<Domain.Entities.Client>> SearchClients(string value)
+    {
+        var (items, _) = await ClientService.GetPagedAsync(1, 20, search: value);
+        return items;
+    }
+
+    private async Task AddFiling()
+    {
+        try
+        {
+            if (selectedClient == null)
+            {
+                Snackbar.Add("고객을 선택하세요.", Severity.Warning);
+                return;
+            }
+            var filing = new Domain.Entities.TaxFiling
+            {
+                ClientId = selectedClient.Id,
+                FilingType = newFilingType,
+                DueDate = newDueDate?.ToUniversalTime() ?? DateTime.UtcNow,
+                Status = "pending",
+                Memo = string.IsNullOrWhiteSpace(newMemo) ? null : newMemo
+            };
+            await FilingService.CreateAsync(filing);
+            showAddForm = false;
+            Snackbar.Add("신고 일정이 추가되었습니다.", Severity.Success);
+            await Reload();
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+    }
+}

TaxBaik.Web/Pages/Privacy.cshtml

@@ -0,0 +1,77 @@
+@page
+@model TaxBaik.Web.Pages.PrivacyModel
+@{
+    ViewData["Title"] = "개인정보처리방침 | 백원숙 세무회계";
+    ViewData["Description"] = "백원숙 세무회계의 개인정보 수집·이용·보관에 관한 방침을 안내합니다.";
+}
+
+<div class="container py-5" style="max-width:800px">
+    <h1 class="h3 fw-bold mb-4">개인정보처리방침</h1>
+    <p class="text-muted mb-4">최종 수정일: 2026년 6월 27일</p>
+
+    <p>백원숙 세무회계(이하 "사무소")는 「개인정보 보호법」에 따라 고객의 개인정보를 보호하고, 관련 불만을 신속하게 처리하기 위해 아래와 같이 개인정보처리방침을 수립·공개합니다.</p>
+
+    <hr class="my-4" />
+
+    <h2 class="h5 fw-bold mt-4 mb-2">1. 수집하는 개인정보 항목</h2>
+    <ul>
+        <li><strong>필수:</strong> 성명, 연락처(전화번호)</li>
+        <li><strong>선택:</strong> 이메일 주소, 문의 내용</li>
+        <li><strong>자동 수집:</strong> 접속 IP 주소, 접속 일시</li>
+    </ul>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">2. 개인정보의 수집·이용 목적</h2>
+    <ul>
+        <li>세무·부동산·가족자산 상담 신청 접수 및 답변</li>
+        <li>서비스 이용 문의에 대한 회신</li>
+        <li>서비스 품질 향상을 위한 통계 분석 (비식별화 처리)</li>
+    </ul>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">3. 개인정보의 보유 및 이용 기간</h2>
+    <p>상담 완료 후 <strong>3년</strong>간 보관 후 파기합니다. 단, 관계 법령에 따라 보관이 필요한 경우 해당 기간 동안 보관합니다.</p>
+    <ul>
+        <li>전자상거래 기록: 5년 (전자상거래 등에서의 소비자 보호에 관한 법률)</li>
+        <li>세금계산서 관련 자료: 5년 (부가가치세법)</li>
+    </ul>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">4. 개인정보의 제3자 제공</h2>
+    <p>사무소는 원칙적으로 고객의 개인정보를 외부에 제공하지 않습니다. 다만, 다음의 경우에는 예외로 합니다.</p>
+    <ul>
+        <li>고객이 동의한 경우</li>
+        <li>법령의 규정에 의거하거나, 수사 목적으로 법령에 정해진 절차와 방법에 따라 수사기관이 요구하는 경우</li>
+    </ul>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">5. 개인정보의 파기</h2>
+    <p>보유 기간이 경과하거나 처리 목적이 달성된 경우 지체 없이 파기합니다.</p>
+    <ul>
+        <li><strong>전자 파일 형태:</strong> 복구 불가능한 방법으로 영구 삭제</li>
+        <li><strong>종이 문서:</strong> 분쇄기 파기 또는 소각</li>
+    </ul>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">6. 정보주체의 권리·의무</h2>
+    <p>고객은 언제든지 다음 권리를 행사할 수 있습니다.</p>
+    <ul>
+        <li>개인정보 열람 요구</li>
+        <li>오류 등이 있을 경우 정정 요구</li>
+        <li>삭제 요구</li>
+        <li>처리 정지 요구</li>
+    </ul>
+    <p>권리 행사는 아래 연락처로 서면, 전화, 이메일로 요청하시면 지체 없이 조치하겠습니다.</p>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">7. 개인정보 보호책임자</h2>
+    <table class="table table-bordered mt-2" style="max-width:400px">
+        <tbody>
+            <tr><th>성명</th><td>백원숙</td></tr>
+            <tr><th>직책</th><td>세무사</td></tr>
+            <tr><th>연락처</th><td>010-4122-8268</td></tr>
+            <tr><th>이메일</th><td>taxbaik5668@gmail.com</td></tr>
+        </tbody>
+    </table>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">8. 개인정보 처리방침 변경</h2>
+    <p>이 개인정보처리방침은 2026년 6월 27일부터 적용되며, 변경 시 홈페이지 공지를 통해 안내합니다.</p>
+
+    <div class="mt-5">
+        <a href="/taxbaik" class="btn btn-outline-primary">홈으로 돌아가기</a>
+    </div>
+</div>

TaxBaik.Web/Pages/Privacy.cshtml.cs

@@ -0,0 +1,8 @@
+namespace TaxBaik.Web.Pages;
+
+using Microsoft.AspNetCore.Mvc.RazorPages;
+
+public class PrivacyModel : PageModel
+{
+    public void OnGet() { }
+}

TaxBaik.Web/Pages/Terms.cshtml

@@ -0,0 +1,56 @@
+@page
+@model TaxBaik.Web.Pages.TermsModel
+@{
+    ViewData["Title"] = "이용약관 | 백원숙 세무회계";
+    ViewData["Description"] = "백원숙 세무회계 홈페이지 이용약관을 안내합니다.";
+}
+
+<div class="container py-5" style="max-width:800px">
+    <h1 class="h3 fw-bold mb-4">이용약관</h1>
+    <p class="text-muted mb-4">최종 수정일: 2026년 6월 27일 / 시행일: 2026년 6월 27일</p>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">제1조 (목적)</h2>
+    <p>이 약관은 백원숙 세무회계(이하 "사무소")가 운영하는 홈페이지(taxbaik.kr, 이하 "사이트")에서 제공하는 온라인 상담 신청 및 정보 서비스 이용과 관련하여 사무소와 이용자의 권리·의무 및 책임사항을 규정함을 목적으로 합니다.</p>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">제2조 (정의)</h2>
+    <ul>
+        <li>"서비스"란 사이트에서 제공하는 세무 정보 제공, 상담 신청, 블로그 콘텐츠 열람 등 일체의 서비스를 말합니다.</li>
+        <li>"이용자"란 사이트에 접속하여 서비스를 이용하는 자를 말합니다.</li>
+    </ul>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">제3조 (약관의 효력 및 변경)</h2>
+    <p>이 약관은 사이트 내 게시함으로써 효력이 발생합니다. 사무소는 필요한 경우 약관을 변경할 수 있으며, 변경된 약관은 사이트 공지 후 7일이 경과한 날로부터 효력이 발생합니다.</p>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">제4조 (서비스 제공)</h2>
+    <p>사무소는 다음 서비스를 제공합니다.</p>
+    <ul>
+        <li>세무·부동산·가족자산 관련 정보 콘텐츠 제공</li>
+        <li>온라인 상담 신청 접수</li>
+        <li>시즌별 세무 정보 안내</li>
+    </ul>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">제5조 (서비스 이용 시 주의사항)</h2>
+    <ul>
+        <li>사이트에서 제공하는 세무 정보는 일반적인 안내 목적으로, 개별 사안에 대한 법적 효력을 갖지 않습니다.</li>
+        <li>구체적인 세무 처리는 반드시 전문가 상담을 통해 진행하시기 바랍니다.</li>
+        <li>이용자는 상담 신청 시 허위 정보를 제공해서는 안 됩니다.</li>
+    </ul>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">제6조 (면책 조항)</h2>
+    <p>사무소는 다음 사항에 대해 책임을 지지 않습니다.</p>
+    <ul>
+        <li>천재지변 또는 이에 준하는 불가항력으로 서비스를 제공할 수 없는 경우</li>
+        <li>이용자의 귀책 사유로 인한 서비스 이용 장애</li>
+        <li>사이트에서 제공하는 일반 정보를 개별 사안에 적용함으로써 발생하는 손해</li>
+    </ul>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">제7조 (저작권)</h2>
+    <p>사이트에 게시된 모든 콘텐츠(글, 이미지, 디자인 등)의 저작권은 사무소 또는 원저작자에게 있으며, 무단 복제·배포를 금합니다.</p>
+
+    <h2 class="h5 fw-bold mt-4 mb-2">제8조 (준거법 및 재판관할)</h2>
+    <p>이 약관에 관한 분쟁은 대한민국 법령을 적용하며, 관할 법원은 민사소송법에 따른 관할 법원으로 합니다.</p>
+
+    <div class="mt-5">
+        <a href="/taxbaik" class="btn btn-outline-primary">홈으로 돌아가기</a>
+    </div>
+</div>

TaxBaik.Web/Pages/Terms.cshtml.cs

@@ -0,0 +1,8 @@
+namespace TaxBaik.Web.Pages;
+
+using Microsoft.AspNetCore.Mvc.RazorPages;
+
+public class TermsModel : PageModel
+{
+    public void OnGet() { }
+}

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();