refactor: move buildable .NET source into src/, update CI/doc paths

Groups the repo root into src (buildable source), docs (already existed),
and everything else (db/, scripts/, tests/, deploy/ - deployment/ops/test
assets that aren't compiled, already organized as their own folders). CI
now only needs src/ to build: dotnet restore/build/test/publish all point
at src/TaxBaik.sln, src/TaxBaik.Web/, src/TaxBaik.Proxy/.

- git mv every project (Domain, Infrastructure, Application,
  Application.Tests, Web, Web.Client, Proxy) and TaxBaik.sln into src/ as a
  unit, so relative ProjectReference/.sln paths stay valid unchanged.
- .gitea/workflows/deploy.yml: 6 dotnet restore/clean/build/test/publish
  invocations now point at src/. db/migrations and scripts/ stay at root
  (deploy_gb.sh and browser-e2e.yml only touch published output and the
  deployed URL, not source paths - verified, no changes needed there).
- scripts/validate_admin_render.sh: admin render-mode file paths now
  src/TaxBaik.Web.Client/...
- scripts/validate_kst_timestamps.sh: dropped deploy.sh from its target
  list - that script was removed in the prior cleanup commit (dead, no
  CI workflow referenced it) but this validator still expected it to exist.
- CLAUDE.md, docs/ENGINEERING_HARNESS.md, docs/ADMIN_PATTERN_CRITIQUE_WBS.md:
  updated project-structure diagram, dotnet run/build commands, and grep
  targets to the new src/ paths (also fixed a pre-existing stale path in
  ADMIN_PATTERN_CRITIQUE_WBS.md that still said TaxBaik.Web/Components/Admin
  from before that ever moved to TaxBaik.Web.Client).
- Added a Repo Root harness rule + Architecture Guardrail entries: new files
  belong under src/docs/tests/scripts/db/deploy, not loose at root; temp
  work stays outside the repo (or under a gitignored .scratch/) and is
  never committed.

Verified locally: dotnet build/test src/TaxBaik.sln (26/26 tests), and all
three scripts/validate_*.sh pass against the new layout.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

TaxBaik.Application/Services/PortalUserService.cs

@@ -1,59 +0,0 @@
-namespace TaxBaik.Application.Services;
-
-using TaxBaik.Domain.Entities;
-using TaxBaik.Domain.Interfaces;
-
-public class PortalUserService(IPortalUserRepository repository)
-{
-    public async Task<PortalUser?> GetByEmailAsync(string email, CancellationToken ct = default) =>
-        await repository.GetByEmailAsync(email.Trim(), ct);
-
-    public async Task<PortalUser?> GetByProviderAsync(string provider, string providerId, CancellationToken ct = default) =>
-        await repository.GetByProviderAsync(provider.Trim(), providerId.Trim(), ct);
-
-    public async Task<int> RegisterLocalAsync(string name, string email, string phone, string? passwordHash, int? clientId = null, CancellationToken ct = default) =>
-        await RegisterAsync(name, email, phone, "local", null, passwordHash, clientId, ct);
-
-    public async Task<int> RegisterOAuthAsync(string name, string email, string? phone, string provider, string providerId, int? clientId = null, CancellationToken ct = default) =>
-        await RegisterAsync(name, email, phone, provider, providerId, null, clientId, ct);
-
-    public async Task LinkOAuthAsync(PortalUser user, string provider, string providerId, string? displayName = null, string? email = null, CancellationToken ct = default)
-    {
-        user.Name = string.IsNullOrWhiteSpace(displayName) ? user.Name : displayName.Trim();
-        user.Email = string.IsNullOrWhiteSpace(email) ? user.Email : email.Trim();
-        if (string.IsNullOrWhiteSpace(user.PasswordHash))
-        {
-            user.Provider = provider.Trim();
-            user.ProviderId = providerId.Trim();
-        }
-        await repository.UpdateAsync(user, ct);
-    }
-
-    public async Task AttachClientAsync(PortalUser user, int clientId, CancellationToken ct = default)
-    {
-        user.ClientId = clientId;
-        await repository.UpdateAsync(user, ct);
-    }
-
-    private async Task<int> RegisterAsync(string name, string email, string? phone, string provider, string? providerId, string? passwordHash, int? clientId, CancellationToken ct)
-    {
-        if (string.IsNullOrWhiteSpace(name))
-            throw new ValidationException("이름을 입력하세요.");
-        if (string.IsNullOrWhiteSpace(email))
-            throw new ValidationException("이메일을 입력하세요.");
-
-        var user = new PortalUser
-        {
-            ClientId = clientId,
-            Name = name.Trim(),
-            Email = email.Trim(),
-            Phone = string.IsNullOrWhiteSpace(phone) ? null : phone.Trim(),
-            Provider = provider,
-            ProviderId = providerId,
-            PasswordHash = passwordHash,
-            CreatedAt = DateTime.UtcNow
-        };
-
-        return await repository.CreateAsync(user, ct);
-    }
-}