Add deployment infrastructure and development guide

- db/migrations/: V001 (schema) + V002 (seed data) SQL files
- deploy/: systemd service files (taxbaik.service, taxbaik-admin.service)
- deploy/: Nginx location block configuration
- .gitea/workflows/deploy.yml: CI/CD pipeline (build, test, deploy)
- CLAUDE.md: Comprehensive development guidelines (9 sections)

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

db/migrations/V001__InitialSchema.sql

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+-- V001 - Initial Schema for TaxBaik
+
+CREATE TABLE categories (
+    id         SERIAL PRIMARY KEY,
+    name       VARCHAR(100) NOT NULL,
+    slug       VARCHAR(100) NOT NULL UNIQUE,
+    sort_order INT NOT NULL DEFAULT 0
+);
+
+CREATE TABLE admin_users (
+    id            SERIAL       PRIMARY KEY,
+    username      VARCHAR(100) NOT NULL UNIQUE,
+    password_hash VARCHAR(500) NOT NULL,
+    last_login_at TIMESTAMPTZ,
+    created_at    TIMESTAMPTZ  NOT NULL DEFAULT NOW()
+);
+
+CREATE TABLE blog_posts (
+    id              SERIAL       PRIMARY KEY,
+    title           VARCHAR(300) NOT NULL,
+    content         TEXT         NOT NULL,
+    slug            VARCHAR(300) NOT NULL UNIQUE,
+    category_id     INT          REFERENCES categories(id) ON DELETE SET NULL,
+    tags            TEXT,
+    author_id       INT          REFERENCES admin_users(id) ON DELETE SET NULL,
+    published_at    TIMESTAMPTZ,
+    view_count      INT          NOT NULL DEFAULT 0,
+    seo_title       VARCHAR(300),
+    seo_description VARCHAR(500),
+    thumbnail_url   VARCHAR(500),
+    is_published    BOOLEAN      NOT NULL DEFAULT FALSE,
+    created_at      TIMESTAMPTZ  NOT NULL DEFAULT NOW(),
+    updated_at      TIMESTAMPTZ  NOT NULL DEFAULT NOW()
+);
+
+CREATE INDEX idx_blog_slug      ON blog_posts(slug);
+CREATE INDEX idx_blog_published ON blog_posts(is_published, published_at DESC);
+CREATE INDEX idx_blog_category  ON blog_posts(category_id);
+
+CREATE TABLE inquiries (
+    id           SERIAL       PRIMARY KEY,
+    name         VARCHAR(100) NOT NULL,
+    phone        VARCHAR(20)  NOT NULL,
+    email        VARCHAR(200),
+    service_type VARCHAR(100) NOT NULL,
+    message      TEXT         NOT NULL,
+    status       VARCHAR(50)  NOT NULL DEFAULT 'new',
+    ip_address   VARCHAR(50),
+    created_at   TIMESTAMPTZ  NOT NULL DEFAULT NOW()
+);
+
+CREATE INDEX idx_inquiry_status  ON inquiries(status);
+CREATE INDEX idx_inquiry_created ON inquiries(created_at DESC);
+
+CREATE TABLE site_settings (
+    key        VARCHAR(200) PRIMARY KEY,
+    value      TEXT         NOT NULL,
+    updated_at TIMESTAMPTZ  NOT NULL DEFAULT NOW()
+);

db/migrations/V002__SeedData.sql

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+-- V002 - Seed Categories and Settings
+
+INSERT INTO categories (name, slug, sort_order) VALUES
+    ('사업자 세무',   'business-tax',    1),
+    ('부동산 세금',   'real-estate-tax', 2),
+    ('종합소득세',    'income-tax',      3),
+    ('부가가치세',    'vat',             4),
+    ('가족자산·증여', 'family-asset',    5);
+
+INSERT INTO site_settings (key, value) VALUES
+    ('site.title',           '백원숙 세무회계 | 성북구 세무사'),
+    ('site.description',     '사업자 세무, 부동산 양도세·증여세, 종합소득세 상담. 성북구 백원숙 세무사.'),
+    ('kakao.channel.url',    ''),
+    ('phone.main',           ''),
+    ('consultation.fee.text','상담료 7만~20만 원, 계약 체결 시 일부 차감');