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>

deploy/nginx-taxbaik-locations.conf

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+# TaxBaik Nginx Location Blocks
+# Add these to your main Nginx config (e.g., /etc/nginx/sites-available/default)
+
+# TaxBaik 공개 사이트 (Razor Pages)
+location /taxbaik {
+    proxy_pass         http://127.0.0.1:5001;
+    proxy_http_version 1.1;
+    proxy_set_header   Connection keep-alive;
+    proxy_set_header   Host $host;
+    proxy_set_header   X-Real-IP $remote_addr;
+    proxy_set_header   X-Forwarded-For $proxy_add_x_forwarded_for;
+    proxy_set_header   X-Forwarded-Proto $scheme;
+    proxy_read_timeout 120s;
+}
+
+# TaxBaik 관리자 (Blazor Server - WebSocket 필요)
+location /taxbaik/admin {
+    proxy_pass         http://127.0.0.1:5002;
+    proxy_http_version 1.1;
+    proxy_set_header   Upgrade $http_upgrade;
+    proxy_set_header   Connection "Upgrade";
+    proxy_set_header   Host $host;
+    proxy_set_header   X-Real-IP $remote_addr;
+    proxy_set_header   X-Forwarded-For $proxy_add_x_forwarded_for;
+    proxy_set_header   X-Forwarded-Proto $scheme;
+}

deploy/taxbaik-admin.service

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+[Unit]
+Description=TaxBaik Admin Backoffice (.NET 8 Blazor Server)
+After=network.target
+
+[Service]
+User=kjh2064
+WorkingDirectory=/home/kjh2064/taxbaik_admin_active
+ExecStart=/usr/bin/dotnet TaxBaik.Admin.dll
+Restart=always
+RestartSec=10
+KillSignal=SIGINT
+SyslogIdentifier=taxbaik-admin
+Environment=ASPNETCORE_ENVIRONMENT=Production
+Environment=ASPNETCORE_URLS=http://127.0.0.1:5002
+# 아래 줄은 서버에서 직접 편집 (git에 커밋하지 않음)
+# Environment=ConnectionStrings__Default=Host=localhost;Database=taxbaikdb;Username=taxbaik;Password=CHANGE_ME
+Environment=DOTNET_PRINT_TELEMETRY_MESSAGE=false
+
+[Install]
+WantedBy=multi-user.target

deploy/taxbaik.service

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+[Unit]
+Description=TaxBaik Public Website (.NET 8)
+After=network.target
+
+[Service]
+User=kjh2064
+WorkingDirectory=/home/kjh2064/taxbaik_active
+ExecStart=/usr/bin/dotnet TaxBaik.Web.dll
+Restart=always
+RestartSec=10
+KillSignal=SIGINT
+SyslogIdentifier=taxbaik
+Environment=ASPNETCORE_ENVIRONMENT=Production
+Environment=ASPNETCORE_URLS=http://127.0.0.1:5001
+# 아래 줄은 서버에서 직접 편집 (git에 커밋하지 않음)
+# Environment=ConnectionStrings__Default=Host=localhost;Database=taxbaikdb;Username=taxbaik;Password=CHANGE_ME
+Environment=DOTNET_PRINT_TELEMETRY_MESSAGE=false
+
+[Install]
+WantedBy=multi-user.target