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>

src/TaxBaik.Application.Tests/BlogServiceTests.cs

@@ -0,0 +1,132 @@
+namespace TaxBaik.Application.Tests;
+
+using TaxBaik.Application.DTOs;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+using Microsoft.Extensions.Caching.Memory;
+using Xunit;
+
+public class BlogServiceTests
+{
+    [Fact]
+    public async Task CreateAsync_WhenPublishedWithoutSeoTitle_ThrowsValidationException()
+    {
+        var service = new BlogService(new FakeBlogPostRepository(), new MemoryCache(new MemoryCacheOptions()));
+
+        await Assert.ThrowsAsync<ValidationException>(() => service.CreateAsync(new CreateBlogPostDto
+        {
+            Title = "테스트 포스트",
+            Content = "본문",
+            SeoDescription = "설명",
+            IsPublished = true
+        }));
+    }
+
+    [Fact]
+    public async Task CreateAsync_WhenTitleDuplicates_GeneratesUniqueSlug()
+    {
+        var repository = new FakeBlogPostRepository
+        {
+            Posts =
+            [
+                new BlogPost { Id = 1, Title = "같은 제목", Content = "본문", Slug = "같은-제목" }
+            ]
+        };
+        var service = new BlogService(repository, new MemoryCache(new MemoryCacheOptions()));
+
+        var post = await service.CreateAsync(new CreateBlogPostDto
+        {
+            Title = "같은 제목",
+            Content = "본문"
+        });
+
+        Assert.Equal("같은-제목-2", post.Slug);
+    }
+
+    [Fact]
+    public async Task DeleteAsync_SoftDeletesPost_AndExcludesFromSlugLookup()
+    {
+        var repository = new FakeBlogPostRepository
+        {
+            Posts =
+            [
+                new BlogPost { Id = 1, Title = "삭제 대상", Content = "본문", Slug = "delete-me", IsPublished = true }
+            ]
+        };
+        var service = new BlogService(repository, new MemoryCache(new MemoryCacheOptions()));
+
+        await service.DeleteAsync(1);
+
+        Assert.NotNull(repository.Posts.Single().DeletedAt);
+        Assert.Null(await service.GetBySlugAsync("delete-me"));
+        Assert.Null(await service.GetByIdAsync(1));
+    }
+
+    private sealed class FakeBlogPostRepository : IBlogPostRepository
+    {
+        public List<BlogPost> Posts { get; init; } = [];
+
+        public Task<BlogPost?> GetByIdAsync(int id, CancellationToken cancellationToken = default) =>
+            Task.FromResult(Posts.FirstOrDefault(x => x.Id == id && x.DeletedAt == null));
+
+        public Task<BlogPost?> GetBySlugAsync(string slug, CancellationToken cancellationToken = default) =>
+            Task.FromResult(Posts.FirstOrDefault(x => x.Slug == slug && x.IsPublished && x.DeletedAt == null));
+
+        public Task<(IEnumerable<BlogPost> Items, int Total)> GetPublishedPagedAsync(
+            int page, int pageSize, int? categoryId = null, CancellationToken cancellationToken = default)
+        {
+            var items = Posts.Where(x => x.IsPublished).ToList();
+            return Task.FromResult<(IEnumerable<BlogPost>, int)>((items, items.Count));
+        }
+
+        public Task<IEnumerable<BlogPost>> GetByCategorySlugAsync(string categorySlug, int limit, CancellationToken cancellationToken = default) =>
+            Task.FromResult<IEnumerable<BlogPost>>(Posts.Where(x => x.IsPublished).Take(limit).ToList());
+
+        public Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default) =>
+            Task.FromResult<IEnumerable<BlogPost>>(Posts);
+
+        public Task<(IEnumerable<BlogPost> Items, int Total)> GetAdminPagedAsync(
+            int page, int pageSize, CancellationToken cancellationToken = default)
+        {
+            var items = Posts.ToList();
+            return Task.FromResult<(IEnumerable<BlogPost>, int)>((items, items.Count));
+        }
+
+        public Task<(IEnumerable<BlogPost> Items, int Total)> GetArchivedPagedAsync(
+            int page, int pageSize, CancellationToken cancellationToken = default)
+        {
+            var items = Posts.Where(x => x.DeletedAt != null).ToList();
+            return Task.FromResult<(IEnumerable<BlogPost>, int)>((items, items.Count));
+        }
+
+        public Task<int> CreateAsync(BlogPost post, CancellationToken cancellationToken = default)
+        {
+            post.Id = Posts.Count + 1;
+            Posts.Add(post);
+            return Task.FromResult(post.Id);
+        }
+
+        public Task UpdateAsync(BlogPost post, CancellationToken cancellationToken = default) => Task.CompletedTask;
+
+        public Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+        {
+            var post = Posts.FirstOrDefault(x => x.Id == id);
+            if (post != null)
+                post.DeletedAt = DateTime.UtcNow;
+            return Task.CompletedTask;
+        }
+
+        public Task ArchiveAsync(int id, CancellationToken cancellationToken = default) => DeleteAsync(id, cancellationToken);
+
+        public Task RestoreAsync(int id, CancellationToken cancellationToken = default)
+        {
+            var post = Posts.FirstOrDefault(x => x.Id == id);
+            if (post != null)
+                post.DeletedAt = null;
+            return Task.CompletedTask;
+        }
+
+        public Task IncrementViewCountAsync(int id, CancellationToken cancellationToken = default) => Task.CompletedTask;
+    }
+}

src/TaxBaik.Application.Tests/BusinessDayCalculatorTests.cs

@@ -0,0 +1,36 @@
+namespace TaxBaik.Application.Tests;
+
+using TaxBaik.Application.Utils;
+using Xunit;
+
+public class BusinessDayCalculatorTests
+{
+    [Theory]
+    [InlineData(2026, 2, 14, 2026, 2, 19)]
+    [InlineData(2026, 8, 15, 2026, 8, 18)]
+    [InlineData(2026, 10, 3, 2026, 10, 6)]
+    [InlineData(2026, 9, 24, 2026, 9, 28)]
+    [InlineData(2027, 2, 6, 2027, 2, 10)]
+    [InlineData(2027, 10, 9, 2027, 10, 12)]
+    public void GetEffectiveDueDate_SkipsWeekendHolidayAndSubstituteHoliday(
+        int dueYear, int dueMonth, int dueDay,
+        int expectedYear, int expectedMonth, int expectedDay)
+    {
+        var effective = BusinessDayCalculator.GetEffectiveDueDate(new DateOnly(dueYear, dueMonth, dueDay));
+
+        Assert.Equal(new DateOnly(expectedYear, expectedMonth, expectedDay), effective);
+    }
+
+    [Theory]
+    [InlineData(2026, 2, 19, 0)]
+    [InlineData(2026, 2, 20, -1)]
+    [InlineData(2026, 2, 18, 1)]
+    public void GetDday_UsesEffectiveDueDate(
+        int refYear, int refMonth, int refDay,
+        int expectedDays)
+    {
+        var dday = BusinessDayCalculator.GetDday(new DateOnly(2026, 2, 14), new DateOnly(refYear, refMonth, refDay));
+
+        Assert.Equal(expectedDays, dday);
+    }
+}

src/TaxBaik.Application.Tests/CommonCodeServiceTests.cs

@@ -0,0 +1,76 @@
+namespace TaxBaik.Application.Tests;
+
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+using Xunit;
+
+public class CommonCodeServiceTests
+{
+    [Fact]
+    public async Task UpsertAsync_TrimsAndRejectsWhitespaceInCodeValue()
+    {
+        var repository = new FakeCommonCodeRepository();
+        var service = new CommonCodeService(repository);
+
+        await Assert.ThrowsAsync<ValidationException>(() => service.UpsertAsync(new CommonCode
+        {
+            CodeGroup = " CLIENT_STATUS ",
+            CodeValue = "active code",
+            CodeName = " 활성 "
+        }));
+    }
+
+    [Fact]
+    public async Task UpsertAsync_TrimsAndPersistsNormalizedValues()
+    {
+        var repository = new FakeCommonCodeRepository();
+        var service = new CommonCodeService(repository);
+
+        await service.UpsertAsync(new CommonCode
+        {
+            CodeGroup = " CLIENT_STATUS ",
+            CodeValue = "active",
+            CodeName = " 활성 ",
+            SortOrder = 10
+        });
+
+        var saved = Assert.Single(repository.SavedCodes);
+        Assert.Equal("CLIENT_STATUS", saved.CodeGroup);
+        Assert.Equal("active", saved.CodeValue);
+        Assert.Equal("활성", saved.CodeName);
+    }
+
+    private sealed class FakeCommonCodeRepository : ICommonCodeRepository
+    {
+        public List<CommonCode> SavedCodes { get; } = [];
+
+        public Task<IEnumerable<string>> GetAllGroupsAsync(CancellationToken ct = default) =>
+            Task.FromResult<IEnumerable<string>>([]);
+
+        public Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default) =>
+            Task.FromResult<IEnumerable<CommonCode>>([]);
+
+        public Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default) =>
+            Task.FromResult<IEnumerable<CommonCode>>([]);
+
+        public Task<CommonCode?> GetAsync(string codeGroup, string codeValue, CancellationToken ct = default) =>
+            Task.FromResult<CommonCode?>(null);
+
+        public Task UpsertAsync(CommonCode code, CancellationToken ct = default)
+        {
+            SavedCodes.Add(new CommonCode
+            {
+                CodeGroup = code.CodeGroup,
+                CodeValue = code.CodeValue,
+                CodeName = code.CodeName,
+                SortOrder = code.SortOrder,
+                IsActive = code.IsActive
+            });
+            return Task.CompletedTask;
+        }
+
+        public Task DeleteAsync(string codeGroup, string codeValue, CancellationToken ct = default) =>
+            Task.CompletedTask;
+    }
+}

src/TaxBaik.Application.Tests/InquiryServiceTests.cs

@@ -0,0 +1,124 @@
+namespace TaxBaik.Application.Tests;
+
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+using Microsoft.Extensions.Caching.Memory;
+using Xunit;
+
+public class InquiryServiceTests
+{
+    [Fact]
+    public async Task UpdateStatusAsync_WhenStatusIsInvalid_ThrowsValidationException()
+    {
+        var service = new InquiryService(new FakeInquiryRepository(), new FakeInquiryNotificationService(), new MemoryCache(new MemoryCacheOptions()));
+
+        await Assert.ThrowsAsync<ValidationException>(() => service.UpdateStatusAsync(1, "invalid"));
+    }
+
+    [Fact]
+    public async Task SubmitAsync_StoresEmailAndNewStatus()
+    {
+        var repository = new FakeInquiryRepository();
+        var service = new InquiryService(repository, new FakeInquiryNotificationService(), new MemoryCache(new MemoryCacheOptions()));
+
+        await service.SubmitAsync("홍길동", "010-1234-5678", "기장", "문의합니다.", "user@example.com");
+
+        Assert.Equal("user@example.com", repository.Inquiries.Single().Email);
+        Assert.Equal("new", repository.Inquiries.Single().Status);
+    }
+
+    private sealed class FakeInquiryRepository : IInquiryRepository
+    {
+        public List<Inquiry> Inquiries { get; } = [];
+
+        public Task<int> CreateAsync(Inquiry inquiry, CancellationToken cancellationToken = default)
+        {
+            inquiry.Id = Inquiries.Count + 1;
+            Inquiries.Add(inquiry);
+            return Task.FromResult(inquiry.Id);
+        }
+
+        public Task<Inquiry?> GetByIdAsync(int id, CancellationToken cancellationToken = default) =>
+            Task.FromResult(Inquiries.FirstOrDefault(x => x.Id == id));
+
+        public Task<(IEnumerable<Inquiry> Items, int Total)> GetPagedAsync(
+            int page, int pageSize, string? status = null, CancellationToken cancellationToken = default)
+        {
+            var items = status == null ? Inquiries : Inquiries.Where(x => x.Status == status).ToList();
+            return Task.FromResult<(IEnumerable<Inquiry>, int)>((items, items.Count()));
+        }
+
+        public Task<int> CountAsync(CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count);
+
+        public Task<int> CountThisMonthAsync(CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count);
+
+        public Task<int> CountByStatusAsync(string status, CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count(x => x.Status == status));
+
+        public Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count(x => x.CreatedAt >= startDate && x.CreatedAt <= endDate));
+
+        public Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count(x => x.Status == status && x.CreatedAt >= startDate && x.CreatedAt <= endDate));
+
+        public Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
+            if (inquiry != null)
+                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 UpdateAsync(Inquiry inquiry, CancellationToken cancellationToken = default)
+        {
+            var existing = Inquiries.FirstOrDefault(x => x.Id == inquiry.Id);
+            if (existing != null)
+            {
+                existing.Name = inquiry.Name;
+                existing.Phone = inquiry.Phone;
+                existing.Email = inquiry.Email;
+                existing.ServiceType = inquiry.ServiceType;
+                existing.Message = inquiry.Message;
+                existing.Status = inquiry.Status;
+                existing.AdminMemo = inquiry.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;
+        }
+
+        public Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
+            if (inquiry != null)
+                Inquiries.Remove(inquiry);
+            return Task.CompletedTask;
+        }
+    }
+
+    private sealed class FakeInquiryNotificationService : IInquiryNotificationService
+    {
+        public Task NotifyCreatedAsync(int inquiryId, string name, string phone, string serviceType, string message, string? ipAddress, DateTime createdAtUtc, CancellationToken ct = default)
+            => Task.CompletedTask;
+
+        public Task NotifyStatusChangedAsync(int inquiryId, string name, string phone, string serviceType, string previousStatus, string newStatus, string? changedBy = null, CancellationToken ct = default)
+            => Task.CompletedTask;
+    }
+}

src/TaxBaik.Application.Tests/SeasonalMarketingServiceTests.cs

@@ -0,0 +1,43 @@
+namespace TaxBaik.Application.Tests;
+
+using TaxBaik.Application.Seasonal;
+using TaxBaik.Application.Services;
+using Xunit;
+
+public class SeasonalMarketingServiceTests
+{
+    [Theory]
+    [InlineData(2026, 1, 25, 2026, 1, 26)]
+    [InlineData(2026, 2, 28, 2026, 3, 3)]
+    [InlineData(2026, 3, 31, 2026, 3, 31)]
+    [InlineData(2026, 5, 31, 2026, 6, 1)]
+    [InlineData(2026, 7, 25, 2026, 7, 27)]
+    [InlineData(2026, 11, 30, 2026, 11, 30)]
+    [InlineData(2026, 12, 31, 2026, 12, 31)]
+    public void SeasonalDeadlines_ApplyBusinessDayRollForward(
+        int year, int month, int day,
+        int expectedYear, int expectedMonth, int expectedDay)
+    {
+        var deadline = new DateOnly(year, month, day);
+        var effective = BusinessDayCalculator.GetEffectiveBusinessDate(deadline);
+
+        Assert.Equal(new DateOnly(expectedYear, expectedMonth, expectedDay), effective);
+    }
+
+    [Theory]
+    [InlineData(2026, 7, 24, 2026, 7, 27, 3)]
+    [InlineData(2026, 7, 25, 2026, 7, 27, 2)]
+    [InlineData(2026, 7, 26, 2026, 7, 27, 1)]
+    public void SeasonalDeadlines_UseBusinessDayDiff(
+        int refYear, int refMonth, int refDay,
+        int expectedYear, int expectedMonth, int expectedDay,
+        int expectedDays)
+    {
+        var deadline = new DateOnly(2026, 7, 25);
+        var reference = new DateOnly(refYear, refMonth, refDay);
+        var days = BusinessDayCalculator.GetBusinessDayDiff(deadline, reference);
+
+        Assert.Equal(expectedDays, days);
+        Assert.Equal(new DateOnly(expectedYear, expectedMonth, expectedDay), BusinessDayCalculator.GetEffectiveBusinessDate(deadline));
+    }
+}

src/TaxBaik.Application.Tests/TaxBaik.Application.Tests.csproj

@@ -0,0 +1,23 @@
+<Project Sdk="Microsoft.NET.Sdk">
+  <PropertyGroup>
+    <TargetFramework>net10.0</TargetFramework>
+    <Nullable>enable</Nullable>
+    <ImplicitUsings>enable</ImplicitUsings>
+    <IsPackable>false</IsPackable>
+  </PropertyGroup>
+
+  <ItemGroup>
+    <PackageReference Include="Microsoft.NET.Test.Sdk" Version="18.7.0" />
+    <PackageReference Include="Microsoft.Extensions.Caching.Memory" Version="10.0.0" />
+    <PackageReference Include="xunit" Version="2.9.3" />
+    <PackageReference Include="xunit.runner.visualstudio" Version="3.1.5">
+      <PrivateAssets>all</PrivateAssets>
+      <IncludeAssets>runtime; build; native; contentfiles; analyzers; buildtransitive</IncludeAssets>
+    </PackageReference>
+  </ItemGroup>
+
+  <ItemGroup>
+    <ProjectReference Include="..\TaxBaik.Application\TaxBaik.Application.csproj" />
+    <ProjectReference Include="..\TaxBaik.Web\TaxBaik.Web.csproj" />
+  </ItemGroup>
+</Project>

src/TaxBaik.Application/Class1.cs

@@ -0,0 +1 @@
+namespace TaxBaik.Application { }

src/TaxBaik.Application/DTOs/AnnouncementDto.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Application.DTOs;
+
+public class AnnouncementDto
+{
+    public int Id { get; set; }
+    public string Title { get; set; } = "";
+    public string? Content { get; set; }
+    public string DisplayType { get; set; } = "info";
+    public bool IsActive { get; set; } = true;
+    public DateTime? StartsAt { get; set; }
+    public DateTime? EndsAt { get; set; }
+    public int SortOrder { get; set; }
+}

src/TaxBaik.Application/DTOs/ClientDto.cs

@@ -0,0 +1,30 @@
+namespace TaxBaik.Application.DTOs;
+
+public class ClientDto
+{
+    public int Id { get; set; }
+    public string Name { get; set; } = null!;
+    public string? CompanyName { get; set; }
+    public string? Phone { get; set; }
+    public string? Email { get; set; }
+    public string? ServiceType { get; set; }
+    public string? TaxType { get; set; }
+    public string Status { get; set; } = "active";
+    public string? Source { get; set; }
+    public string? Memo { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}
+
+public class CreateClientDto
+{
+    public string Name { get; set; } = null!;
+    public string? CompanyName { get; set; }
+    public string? Phone { get; set; }
+    public string? Email { get; set; }
+    public string? ServiceType { get; set; }
+    public string? TaxType { get; set; }
+    public string Status { get; set; } = "active";
+    public string? Source { get; set; }
+    public string? Memo { get; set; }
+}

src/TaxBaik.Application/DTOs/CreateBlogPostDto.cs

@@ -0,0 +1,32 @@
+namespace TaxBaik.Application.DTOs;
+
+public class CreateBlogPostDto
+{
+    public required string Title { get; set; }
+    public required string Content { get; set; }
+    public int? CategoryId { get; set; }
+    public string? Tags { get; set; }
+    public string? SeoTitle { get; set; }
+    public string? SeoDescription { get; set; }
+    public string? ThumbnailUrl { get; set; }
+    public bool IsPublished { get; set; }
+    public int? AuthorId { get; set; }
+}
+
+public class BlogPostResponseDto
+{
+    public int Id { get; set; }
+    public string Title { get; set; } = string.Empty;
+    public string Content { get; set; } = string.Empty;
+    public int? CategoryId { get; set; }
+    public string? Tags { get; set; }
+    public string? SeoTitle { get; set; }
+    public string? SeoDescription { get; set; }
+    public string? ThumbnailUrl { get; set; }
+    public bool IsPublished { get; set; }
+    public int? AuthorId { get; set; }
+    public int ViewCount { get; set; }
+    public string Slug { get; set; } = string.Empty;
+    public DateTime CreatedAt { get; set; }
+    public DateTime? PublishedAt { get; set; }
+}

src/TaxBaik.Application/DTOs/SubmitInquiryDto.cs

@@ -0,0 +1,11 @@
+namespace TaxBaik.Application.DTOs;
+
+public class SubmitInquiryDto
+{
+    public string Name { get; set; } = string.Empty;
+    public string Phone { get; set; } = string.Empty;
+    public string? Email { get; set; }
+    public string ServiceType { get; set; } = string.Empty;
+    public string Message { get; set; } = string.Empty;
+    public bool SuppressNotification { get; set; }
+}

src/TaxBaik.Application/DTOs/UpdateInquiryDto.cs

@@ -0,0 +1,12 @@
+namespace TaxBaik.Application.DTOs;
+
+public class UpdateInquiryDto
+{
+    public string Name { get; set; } = string.Empty;
+    public string Phone { get; set; } = string.Empty;
+    public string? Email { get; set; }
+    public string ServiceType { get; set; } = string.Empty;
+    public string Message { get; set; } = string.Empty;
+    public string Status { get; set; } = string.Empty;
+    public string? AdminMemo { get; set; }
+}

src/TaxBaik.Application/DependencyInjection.cs

@@ -0,0 +1,33 @@
+namespace TaxBaik.Application;
+
+using Microsoft.Extensions.DependencyInjection;
+using TaxBaik.Application.Services;
+
+public static class DependencyInjection
+{
+    public static IServiceCollection AddApplication(this IServiceCollection services)
+    {
+        services.AddScoped<BlogService>();
+        services.AddScoped<InquiryService>();
+        services.AddScoped<AdminDashboardService>();
+        services.AddScoped<IInquiryNotificationService, NoopInquiryNotificationService>();
+        services.AddScoped<SiteSettingService>();
+        services.AddScoped<CategoryService>();
+        services.AddScoped<AnnouncementService>();
+        services.AddSingleton<SeasonalMarketingService>();
+        services.AddScoped<ClientService>();
+        services.AddScoped<FaqService>();
+        services.AddScoped<ConsultationService>();
+        services.AddScoped<TaxFilingService>();
+        services.AddScoped<CompanyService>();
+        services.AddScoped<TaxProfileService>();
+        services.AddScoped<TaxFilingScheduleService>();
+        services.AddScoped<ConsultingActivityService>();
+        services.AddScoped<ContractService>();
+        services.AddScoped<RevenueTrackingService>();
+        services.AddScoped<TelegramReportService>();
+        services.AddScoped<PortalUserService>();
+        services.AddScoped<CommonCodeService>();
+        return services;
+    }
+}

src/TaxBaik.Application/Seasonal/BusinessDayCalculator.cs

@@ -0,0 +1,74 @@
+namespace TaxBaik.Application.Seasonal;
+
+public static class BusinessDayCalculator
+{
+    private static readonly HashSet<DateOnly> HolidayDates = new()
+    {
+        // 2026
+        new DateOnly(2026, 1, 1),
+        new DateOnly(2026, 2, 16),
+        new DateOnly(2026, 2, 17),
+        new DateOnly(2026, 2, 18),
+        new DateOnly(2026, 3, 1),
+        new DateOnly(2026, 3, 2),
+        new DateOnly(2026, 5, 5),
+        new DateOnly(2026, 5, 25),
+        new DateOnly(2026, 6, 6),
+        new DateOnly(2026, 8, 15),
+        new DateOnly(2026, 8, 16),
+        new DateOnly(2026, 8, 17),
+        new DateOnly(2026, 9, 24),
+        new DateOnly(2026, 9, 25),
+        new DateOnly(2026, 9, 26),
+        new DateOnly(2026, 10, 3),
+        new DateOnly(2026, 10, 4),
+        new DateOnly(2026, 10, 5),
+        new DateOnly(2026, 10, 9),
+        new DateOnly(2026, 12, 25),
+
+        // 2027
+        new DateOnly(2027, 1, 1),
+        new DateOnly(2027, 2, 6),
+        new DateOnly(2027, 2, 7),
+        new DateOnly(2027, 2, 8),
+        new DateOnly(2027, 2, 9),
+        new DateOnly(2027, 3, 1),
+        new DateOnly(2027, 3, 2),
+        new DateOnly(2027, 5, 5),
+        new DateOnly(2027, 5, 13),
+        new DateOnly(2027, 6, 6),
+        new DateOnly(2027, 8, 15),
+        new DateOnly(2027, 8, 16),
+        new DateOnly(2027, 9, 14),
+        new DateOnly(2027, 9, 15),
+        new DateOnly(2027, 9, 16),
+        new DateOnly(2027, 10, 3),
+        new DateOnly(2027, 10, 4),
+        new DateOnly(2027, 10, 9),
+        new DateOnly(2027, 10, 10),
+        new DateOnly(2027, 10, 11),
+        new DateOnly(2027, 12, 25),
+        new DateOnly(2027, 12, 26)
+    };
+
+    public static DateOnly GetEffectiveBusinessDate(DateOnly date)
+    {
+        var effectiveDate = date;
+        while (!IsBusinessDay(effectiveDate))
+        {
+            effectiveDate = effectiveDate.AddDays(1);
+        }
+
+        return effectiveDate;
+    }
+
+    public static int GetBusinessDayDiff(DateOnly date, DateOnly referenceDate)
+    {
+        var effectiveDate = GetEffectiveBusinessDate(date);
+        return effectiveDate.DayNumber - referenceDate.DayNumber;
+    }
+
+    private static bool IsBusinessDay(DateOnly date)
+        => date.DayOfWeek is not DayOfWeek.Saturday and not DayOfWeek.Sunday
+           && !HolidayDates.Contains(date);
+}

src/TaxBaik.Application/Seasonal/CurrentSeasonDto.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Application.Seasonal;
+
+public record CurrentSeasonDto
+{
+    public string Key { get; init; } = "";
+    public string Name { get; init; } = "";
+    public string HeroHeadline { get; init; } = "";
+    public string HeroSubtext { get; init; } = "";
+    public string UrgencyBadge { get; init; } = "";
+    public string FocusService { get; init; } = "";
+    public string RelatedCategorySlug { get; init; } = "";
+    public string CtaText { get; init; } = "상담 신청하기";
+    public int DaysUntilDeadline { get; init; }
+    public DateTime Deadline { get; init; }
+}

src/TaxBaik.Application/Seasonal/TaxSeason.cs

@@ -0,0 +1,20 @@
+namespace TaxBaik.Application.Seasonal;
+
+public record TaxSeason
+{
+    public string Key { get; init; } = "";
+    public string Name { get; init; } = "";
+
+    public int StartMonth { get; init; }
+    public int StartDay { get; init; }
+    public int EndMonth { get; init; }
+    public int EndDay { get; init; }
+
+    public string HeroHeadline { get; init; } = "";
+    public string HeroSubtext { get; init; } = "";
+    public string UrgencyBadge { get; init; } = "";
+    public string FocusService { get; init; } = "";
+    public string CtaText { get; init; } = "상담 신청하기";
+    /// <summary>블로그 시즌 연동 시 우선 노출할 카테고리 slug (categories.slug 참조)</summary>
+    public string RelatedCategorySlug { get; init; } = "";
+}

src/TaxBaik.Application/Seasonal/TaxSeasonCalendar.cs

@@ -0,0 +1,103 @@
+namespace TaxBaik.Application.Seasonal;
+
+/// <summary>
+/// 한국 세무사 사무실 연간 시즌 캘린더.
+/// 각 시즌이 활성화되면 홈페이지 Hero가 해당 세무 이벤트에 맞게 전환된다.
+/// </summary>
+public static class TaxSeasonCalendar
+{
+    public static readonly IReadOnlyList<TaxSeason> Seasons =
+    [
+        new TaxSeason
+        {
+            Key = "vat-2nd",
+            Name = "부가가치세 2기 확정신고",
+            StartMonth = 1, StartDay = 1,
+            EndMonth = 1, EndDay = 25,
+            HeroHeadline = "부가가치세 2기\n1월 25일 마감",
+            HeroSubtext = "일반과세 사업자 확정신고 · 기한 내 신고로 가산세 방지",
+            UrgencyBadge = "D-{n}일 | 부가세 마감",
+            FocusService = "business-tax",
+            CtaText = "부가세 신고 상담",
+            RelatedCategorySlug = "vat"
+        },
+        new TaxSeason
+        {
+            Key = "year-end-settlement",
+            Name = "연말정산",
+            StartMonth = 1, StartDay = 15,
+            EndMonth = 2, EndDay = 28,
+            HeroHeadline = "연말정산\n지금 준비하세요",
+            HeroSubtext = "직원이 있는 사업자 원천징수 신고 · 환급 최대화",
+            UrgencyBadge = "연말정산 진행 중",
+            FocusService = "business-tax",
+            CtaText = "연말정산 상담",
+            RelatedCategorySlug = "business-tax"
+        },
+        new TaxSeason
+        {
+            Key = "corporate-tax",
+            Name = "법인세 신고",
+            StartMonth = 3, StartDay = 1,
+            EndMonth = 3, EndDay = 31,
+            HeroHeadline = "법인세\n3월 31일 마감",
+            HeroSubtext = "법인사업자 결산 · 세무조정 · 절세 전략 수립",
+            UrgencyBadge = "D-{n}일 | 법인세 마감",
+            FocusService = "business-tax",
+            CtaText = "법인세 신고 상담",
+            RelatedCategorySlug = "business-tax"
+        },
+        new TaxSeason
+        {
+            Key = "income-tax",
+            Name = "종합소득세 신고",
+            StartMonth = 5, StartDay = 1,
+            EndMonth = 5, EndDay = 31,
+            HeroHeadline = "종합소득세\n5월 31일 마감",
+            HeroSubtext = "개인사업자 · 임대소득 · 프리랜서 · 기타소득 모두 해당",
+            UrgencyBadge = "D-{n}일 | 종합소득세 마감",
+            FocusService = "business-tax",
+            CtaText = "종합소득세 상담",
+            RelatedCategorySlug = "income-tax"
+        },
+        new TaxSeason
+        {
+            Key = "vat-1st",
+            Name = "부가가치세 1기 확정신고",
+            StartMonth = 7, StartDay = 1,
+            EndMonth = 7, EndDay = 25,
+            HeroHeadline = "부가가치세 1기\n7월 27일 마감",
+            HeroSubtext = "일반과세 사업자 1기 확정신고 · 매입세액 공제 점검",
+            UrgencyBadge = "D-{n}일 | 부가세 마감",
+            FocusService = "business-tax",
+            CtaText = "부가세 신고 상담",
+            RelatedCategorySlug = "vat"
+        },
+        new TaxSeason
+        {
+            Key = "comprehensive-real-estate-tax",
+            Name = "종합부동산세",
+            StartMonth = 11, StartDay = 15,
+            EndMonth = 11, EndDay = 30,
+            HeroHeadline = "종합부동산세\n납부 시즌",
+            HeroSubtext = "다주택자 · 임대사업자 세부담 분석 · 분납·합산배제 검토",
+            UrgencyBadge = "D-{n}일 | 종부세 납부",
+            FocusService = "real-estate-tax",
+            CtaText = "종부세 절세 상담",
+            RelatedCategorySlug = "real-estate-tax"
+        },
+        new TaxSeason
+        {
+            Key = "year-end-gift",
+            Name = "연말 증여·절세 플래닝",
+            StartMonth = 12, StartDay = 1,
+            EndMonth = 12, EndDay = 31,
+            HeroHeadline = "연말 절세 플래닝\n마지막 기회",
+            HeroSubtext = "증여 공제 한도 · 자산 이전 · 법인전환 연간 마감",
+            UrgencyBadge = "D-{n}일 | 연간 증여 한도 마감",
+            FocusService = "family-asset",
+            CtaText = "연말 절세 상담",
+            RelatedCategorySlug = "family-asset"
+        }
+    ];
+}

src/TaxBaik.Application/Services/AdminDashboardService.cs

@@ -0,0 +1,87 @@
+namespace TaxBaik.Application.Services;
+
+using Microsoft.Extensions.Caching.Memory;
+using TaxBaik.Domain.Entities;
+
+public record AdminDashboardSummary(
+    int ThisMonthInquiries,
+    int NewInquiries,
+    int TotalPosts,
+    int PublishedPosts,
+    IReadOnlyList<Inquiry> RecentInquiries);
+
+public class AdminDashboardService(
+    InquiryService inquiryService,
+    BlogService blogService,
+    IMemoryCache memoryCache)
+{
+    private static readonly TimeSpan CacheDuration = TimeSpan.FromSeconds(30);
+    public const string CacheKey = "admin-dashboard-summary";
+
+    public async Task<AdminDashboardSummary> GetSummaryAsync(CancellationToken ct = default)
+    {
+        if (memoryCache.TryGetValue(CacheKey, out AdminDashboardSummary? cached) && cached != null)
+            return cached;
+
+        var recentTask = inquiryService.GetPagedAsync(1, 5, ct: ct);
+        var thisMonthTask = inquiryService.CountThisMonthAsync(ct);
+        var newTask = inquiryService.CountByStatusAsync("new", ct);
+        var statsTask = blogService.GetStatsAsync(ct);
+
+        var (recentInquiries, _) = await recentTask;
+        var stats = await statsTask;
+        var summary = new AdminDashboardSummary(
+            ThisMonthInquiries: await thisMonthTask,
+            NewInquiries: await newTask,
+            TotalPosts: stats.TotalPosts,
+            PublishedPosts: stats.PublishedPosts,
+            RecentInquiries: recentInquiries.OrderByDescending(x => x.CreatedAt).Take(5).ToList());
+
+        memoryCache.Set(CacheKey, summary, CacheDuration);
+        return summary;
+    }
+
+    /// <summary>
+    /// 최근 문의 조회
+    /// </summary>
+    public async Task<IReadOnlyList<Inquiry>> GetRecentInquiriesAsync(int limit, CancellationToken ct = default)
+    {
+        var (inquiries, _) = await inquiryService.GetPagedAsync(1, limit, ct: ct);
+        return inquiries.OrderByDescending(x => x.CreatedAt).ToList();
+    }
+
+    /// <summary>
+    /// 월별 통계 (접수 건수, 진행 중, 완료)
+    /// </summary>
+    public async Task<object> GetMonthlyStatsAsync(string? month, CancellationToken ct = default)
+    {
+        var targetMonth = month != null && DateTime.TryParse($"{month}-01", out var dt)
+            ? dt
+            : DateTime.Today;
+
+        var startDate = new DateTime(targetMonth.Year, targetMonth.Month, 1);
+        var endDate = startDate.AddMonths(1).AddDays(-1);
+
+        // 캐시 시도 (일 단위)
+        var cacheKey = $"admin-stats-{startDate:yyyy-MM}";
+        if (memoryCache.TryGetValue(cacheKey, out object? cachedStats) && cachedStats != null)
+            return cachedStats;
+
+        var total = await inquiryService.CountByDateRangeAsync(startDate, endDate, ct);
+        var consulting = await inquiryService.CountByStatusAndDateAsync("consulting", startDate, endDate, ct);
+        var completed = await inquiryService.CountByStatusAndDateAsync("contracted", startDate, endDate, ct);
+
+        var result = new
+        {
+            month = startDate.ToString("yyyy-MM"),
+            totalInquiries = total,
+            consultingCount = consulting,
+            completedCount = completed,
+            newCount = total - consulting - completed,
+            completionRate = total > 0 ? (completed * 100.0 / total) : 0.0
+        };
+
+        memoryCache.Set(cacheKey, result, TimeSpan.FromHours(1));
+        return result;
+    }
+}

src/TaxBaik.Application/Services/AnnouncementService.cs

@@ -0,0 +1,44 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Application.DTOs;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class AnnouncementService(IAnnouncementRepository repository)
+{
+    public Task<IEnumerable<Announcement>> GetActiveAsync(CancellationToken ct = default)
+        => repository.GetActiveAsync(ct);
+
+    public Task<IEnumerable<Announcement>> GetAllAsync(CancellationToken ct = default)
+        => repository.GetAllAsync(ct);
+
+    public Task<Announcement?> GetByIdAsync(int id, CancellationToken ct = default)
+        => repository.GetByIdAsync(id, ct);
+
+    public Task<int> CreateAsync(AnnouncementDto dto, CancellationToken ct = default)
+    {
+        var entity = MapToEntity(dto);
+        return repository.CreateAsync(entity, ct);
+    }
+
+    public Task UpdateAsync(AnnouncementDto dto, CancellationToken ct = default)
+    {
+        var entity = MapToEntity(dto);
+        return repository.UpdateAsync(entity, ct);
+    }
+
+    public Task DeleteAsync(int id, CancellationToken ct = default)
+        => repository.DeleteAsync(id, ct);
+
+    private static Announcement MapToEntity(AnnouncementDto dto) => new()
+    {
+        Id = dto.Id,
+        Title = dto.Title.Trim(),
+        Content = string.IsNullOrWhiteSpace(dto.Content) ? null : dto.Content.Trim(),
+        DisplayType = dto.DisplayType,
+        IsActive = dto.IsActive,
+        StartsAt = dto.StartsAt,
+        EndsAt = dto.EndsAt,
+        SortOrder = dto.SortOrder
+    };
+}

src/TaxBaik.Application/Services/BlogService.cs

@@ -0,0 +1,183 @@
+namespace TaxBaik.Application.Services;
+
+using System.Text.RegularExpressions;
+using TaxBaik.Application.DTOs;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+using Microsoft.Extensions.Caching.Memory;
+
+public class BlogService(IBlogPostRepository repository, IMemoryCache memoryCache)
+{
+    public async Task<BlogPost?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<BlogPost?> GetBySlugAsync(string slug, CancellationToken ct = default) =>
+        await repository.GetBySlugAsync(slug, ct);
+
+    /// <summary>카테고리 슬러그 기준 시즌 관련 글 조회. 부족 시 최신 글로 채워 total개 반환.</summary>
+    public async Task<(IEnumerable<BlogPost> Seasonal, IEnumerable<BlogPost> Latest)> GetSeasonalPostsAsync(
+        string categorySlug, int seasonalCount, int totalCount, CancellationToken ct = default)
+    {
+        var seasonal = (await repository.GetByCategorySlugAsync(categorySlug, seasonalCount, ct)).ToList();
+        var seasonalIds = seasonal.Select(p => p.Id).ToHashSet();
+
+        var (latestAll, _) = await repository.GetPublishedPagedAsync(1, totalCount + seasonalCount, null, ct);
+        var latest = latestAll.Where(p => !seasonalIds.Contains(p.Id)).Take(totalCount - seasonal.Count).ToList();
+
+        return (seasonal, latest);
+    }
+
+    public async Task<(IEnumerable<BlogPost>, int)> GetPublishedPagedAsync(
+        int page, int pageSize, int? categoryId = null, CancellationToken ct = default) =>
+        await repository.GetPublishedPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), categoryId, ct);
+
+    public async Task<IEnumerable<BlogPost>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllForAdminAsync(ct);
+
+    public async Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken ct = default) =>
+        await repository.GetAllForAdminAsync(ct);
+
+    public async Task<(IEnumerable<BlogPost>, int)> GetAdminPagedAsync(
+        int page, int pageSize, CancellationToken ct = default) =>
+        await repository.GetAdminPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), ct);
+
+    public async Task<(IEnumerable<BlogPost>, int)> GetArchivedPagedAsync(
+        int page, int pageSize, CancellationToken ct = default) =>
+        await repository.GetArchivedPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), ct);
+
+    public async Task<int> CreateAsync(BlogPost post, CancellationToken ct = default)
+    {
+        ValidatePost(post);
+        post.Title = post.Title.Trim();
+        post.Content = post.Content.Trim();
+        post.Slug = await GenerateUniqueSlugAsync(post.Title, ct: ct);
+        post.PublishedAt = post.IsPublished ? DateTime.UtcNow : null;
+        var result = await repository.CreateAsync(post, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+        return result;
+    }
+
+    public async Task<BlogPost> CreateAsync(CreateBlogPostDto dto, CancellationToken ct = default)
+    {
+        var post = new BlogPost
+        {
+            Title = dto.Title,
+            Content = dto.Content,
+            CategoryId = dto.CategoryId,
+            Tags = dto.Tags,
+            SeoTitle = dto.SeoTitle,
+            SeoDescription = dto.SeoDescription,
+            ThumbnailUrl = dto.ThumbnailUrl,
+            IsPublished = dto.IsPublished,
+            AuthorId = dto.AuthorId,
+            CreatedAt = DateTime.UtcNow
+        };
+
+        var id = await CreateAsync(post, ct);
+        post.Id = id;
+        return post;
+    }
+
+    public async Task UpdateAsync(BlogPost post, CancellationToken ct = default)
+    {
+        await repository.UpdateAsync(post, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
+    public async Task<BlogPost?> UpdateAsync(int id, CreateBlogPostDto dto, CancellationToken ct = default)
+    {
+        var post = await repository.GetByIdAsync(id, ct);
+        if (post == null)
+            return null;
+
+        post.Title = dto.Title;
+        post.Content = dto.Content;
+        post.CategoryId = dto.CategoryId;
+        post.Tags = dto.Tags;
+        post.SeoTitle = dto.SeoTitle;
+        post.SeoDescription = dto.SeoDescription;
+        post.ThumbnailUrl = dto.ThumbnailUrl;
+        post.IsPublished = dto.IsPublished;
+        post.PublishedAt = dto.IsPublished
+            ? post.PublishedAt ?? DateTime.UtcNow
+            : null;
+        ValidatePost(post);
+
+        await UpdateAsync(post, ct);
+        return post;
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        await repository.DeleteAsync(id, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
+    public async Task ArchiveAsync(int id, CancellationToken ct = default)
+    {
+        await repository.ArchiveAsync(id, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
+    public async Task RestoreAsync(int id, CancellationToken ct = default)
+    {
+        await repository.RestoreAsync(id, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
+    public async Task IncrementViewCountAsync(int id, CancellationToken ct = default) =>
+        await repository.IncrementViewCountAsync(id, ct);
+
+    private static string GenerateSlug(string title)
+    {
+        var slug = Regex.Replace(title.ToLowerInvariant(), @"[^\w\s-]", "");
+        slug = Regex.Replace(slug, @"\s+", "-");
+        slug = Regex.Replace(slug, @"-+", "-").Trim('-');
+        if (string.IsNullOrWhiteSpace(slug))
+            slug = $"post-{DateTime.UtcNow:yyyyMMddHHmmss}";
+        return slug.Length > 100 ? slug[..100] : slug;
+    }
+
+    private async Task<string> GenerateUniqueSlugAsync(string title, int? existingPostId = null, CancellationToken ct = default)
+    {
+        var baseSlug = GenerateSlug(title);
+        var slug = baseSlug;
+        var suffix = 2;
+        var allPosts = (await repository.GetAllForAdminAsync(ct)).ToList();
+
+        while (allPosts.Any(x => x.Id != existingPostId && string.Equals(x.Slug, slug, StringComparison.OrdinalIgnoreCase)))
+        {
+            var suffixText = $"-{suffix++}";
+            var maxBaseLength = Math.Max(1, 100 - suffixText.Length);
+            slug = $"{baseSlug[..Math.Min(baseSlug.Length, maxBaseLength)]}{suffixText}";
+        }
+
+        return slug;
+    }
+
+    private static void ValidatePost(BlogPost post)
+    {
+        if (string.IsNullOrWhiteSpace(post.Title))
+            throw new ValidationException("제목을 입력하세요.");
+
+        if (string.IsNullOrWhiteSpace(post.Content))
+            throw new ValidationException("본문을 입력하세요.");
+
+        if (post.IsPublished && string.IsNullOrWhiteSpace(post.SeoTitle))
+            throw new ValidationException("발행하려면 SEO 제목을 입력하세요.");
+
+        if (post.IsPublished && string.IsNullOrWhiteSpace(post.SeoDescription))
+            throw new ValidationException("발행하려면 SEO 설명을 입력하세요.");
+    }
+
+    private static int NormalizePage(int page) => Math.Max(1, page);
+
+    private static int NormalizePageSize(int pageSize) => Math.Clamp(pageSize, 1, 100);
+
+    public async Task<(int TotalPosts, int PublishedPosts)> GetStatsAsync(CancellationToken ct = default)
+    {
+        var posts = (await repository.GetAllForAdminAsync(ct)).ToList();
+        return (posts.Count, posts.Count(x => x.IsPublished));
+    }
+}

src/TaxBaik.Application/Services/CategoryService.cs

@@ -0,0 +1,54 @@
+namespace TaxBaik.Application.Services;
+
+using System.Text.RegularExpressions;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class CategoryService(ICategoryRepository repository)
+{
+    public async Task<IEnumerable<Category>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task<Category?> GetBySlugAsync(string slug, CancellationToken ct = default) =>
+        await repository.GetBySlugAsync(slug, ct);
+
+    public async Task<Category?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<Category> CreateAsync(string name, string? description, CancellationToken ct = default)
+    {
+        var slug = GenerateSlug(name);
+        var category = new Category
+        {
+            Name = name.Trim(),
+            Slug = slug,
+            SortOrder = 0
+        };
+
+        var id = await repository.CreateAsync(category, ct);
+        return new Category { Id = id, Name = category.Name, Slug = category.Slug, SortOrder = category.SortOrder };
+    }
+
+    public async Task<Category?> UpdateAsync(int id, string name, string? description, CancellationToken ct = default)
+    {
+        var category = await repository.GetByIdAsync(id, ct);
+        if (category == null)
+            return null;
+
+        category.Name = name.Trim();
+        category.Slug = GenerateSlug(name);
+        await repository.UpdateAsync(category, ct);
+        return category;
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default) =>
+        await repository.DeleteAsync(id, ct);
+
+    private static string GenerateSlug(string name)
+    {
+        var slug = Regex.Replace(name.ToLowerInvariant(), @"[^\w\s-]", "");
+        slug = Regex.Replace(slug, @"\s+", "-");
+        slug = Regex.Replace(slug, @"-+", "-").Trim('-');
+        return slug.Length > 100 ? slug[..100] : slug;
+    }
+}

src/TaxBaik.Application/Services/ClientService.cs

@@ -0,0 +1,82 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Application.DTOs;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ClientService(IClientRepository repository)
+{
+    public async Task<(IEnumerable<Client> Items, int Total)> GetPagedAsync(
+        int page, int pageSize, string? status = null, string? search = null, CancellationToken ct = default) =>
+        await repository.GetPagedAsync(Math.Max(1, page), Math.Clamp(pageSize, 1, 100), status, search, ct);
+
+    public async Task<Client?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<Client?> GetByEmailAsync(string email, CancellationToken ct = default) =>
+        await repository.GetByEmailAsync(email, ct);
+
+    public async Task<Client?> GetByPhoneAsync(string phone, CancellationToken ct = default) =>
+        await repository.GetByPhoneAsync(phone, ct);
+
+    public async Task<int> CountCreatedAtRangeAsync(DateTime startDateUtc, DateTime endDateUtc, CancellationToken ct = default) =>
+        await repository.CountByCreatedAtRangeAsync(startDateUtc, endDateUtc, ct);
+
+    public async Task<int> CreateAsync(CreateClientDto dto, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(dto.Name))
+            throw new ValidationException("고객명을 입력하세요.");
+
+        var client = new Client
+        {
+            Name = dto.Name.Trim(),
+            CompanyName = dto.CompanyName?.Trim(),
+            Phone = dto.Phone?.Trim(),
+            Email = dto.Email?.Trim(),
+            ServiceType = dto.ServiceType,
+            TaxType = dto.TaxType,
+            Status = dto.Status,
+            Source = dto.Source,
+            Memo = dto.Memo?.Trim()
+        };
+
+        return await repository.CreateAsync(client, ct);
+    }
+
+    public async Task UpdateAsync(int id, CreateClientDto dto, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(dto.Name))
+            throw new ValidationException("고객명을 입력하세요.");
+
+        var client = await repository.GetByIdAsync(id, ct)
+            ?? throw new KeyNotFoundException($"고객 ID {id}를 찾을 수 없습니다.");
+
+        client.Name = dto.Name.Trim();
+        client.CompanyName = dto.CompanyName?.Trim();
+        client.Phone = dto.Phone?.Trim();
+        client.Email = dto.Email?.Trim();
+        client.ServiceType = dto.ServiceType;
+        client.TaxType = dto.TaxType;
+        client.Status = dto.Status;
+        client.Source = dto.Source;
+        client.Memo = dto.Memo?.Trim();
+
+        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 = "홈페이지문의"
+        };
+        return await repository.CreateAsync(client, ct);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default) =>
+        await repository.DeleteAsync(id, ct);
+}

src/TaxBaik.Application/Services/CommonCodeService.cs

@@ -0,0 +1,67 @@
+using System.Collections.Generic;
+using System.Threading;
+using System.Threading.Tasks;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Application.Services;
+
+public class CommonCodeService(ICommonCodeRepository commonCodeRepository)
+{
+    private const int MaxCodeGroupLength = 80;
+    private const int MaxCodeValueLength = 120;
+    private const int MaxCodeNameLength = 200;
+
+    public async Task<IEnumerable<string>> GetAllGroupsAsync(CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetAllGroupsAsync(ct);
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetByGroupAsync(codeGroup, ct);
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetAllActiveAsync(ct);
+    }
+
+    public async Task<CommonCode?> GetAsync(string codeGroup, string codeValue, CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetAsync(codeGroup, codeValue, ct);
+    }
+
+    public async Task UpsertAsync(CommonCode code, CancellationToken ct = default)
+    {
+        Normalize(code);
+        await commonCodeRepository.UpsertAsync(code, ct);
+    }
+
+    public async Task DeleteAsync(string codeGroup, string codeValue, CancellationToken ct = default)
+    {
+        await commonCodeRepository.DeleteAsync(NormalizeToken(codeGroup, nameof(codeGroup), MaxCodeGroupLength), NormalizeToken(codeValue, nameof(codeValue), MaxCodeValueLength), ct);
+    }
+
+    private static void Normalize(CommonCode code)
+    {
+        code.CodeGroup = NormalizeToken(code.CodeGroup, nameof(code.CodeGroup), MaxCodeGroupLength, disallowWhitespace: true);
+        code.CodeValue = NormalizeToken(code.CodeValue, nameof(code.CodeValue), MaxCodeValueLength, disallowWhitespace: true);
+        code.CodeName = NormalizeToken(code.CodeName, nameof(code.CodeName), MaxCodeNameLength);
+    }
+
+    private static string NormalizeToken(string value, string fieldName, int maxLength, bool disallowWhitespace = false)
+    {
+        var normalized = (value ?? string.Empty).Trim();
+        if (string.IsNullOrWhiteSpace(normalized))
+            throw new ValidationException($"{fieldName}은(는) 필수입니다.");
+
+        if (normalized.Length > maxLength)
+            throw new ValidationException($"{fieldName}은(는) 최대 {maxLength}자까지 입력할 수 있습니다.");
+
+        if (disallowWhitespace && normalized.Any(char.IsWhiteSpace))
+            throw new ValidationException($"{fieldName}에는 공백을 사용할 수 없습니다.");
+
+        return normalized;
+    }
+}

src/TaxBaik.Application/Services/CompanyService.cs

@@ -0,0 +1,95 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class CompanyService(ICompanyRepository repository)
+{
+    public async Task<int> CreateAsync(string companyCode, string companyName, string? contactPerson = null,
+        string? phone = null, string? email = null, string? memo = null, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(companyCode))
+            throw new ValidationException("회사 코드를 입력하세요.");
+
+        if (string.IsNullOrWhiteSpace(companyName))
+            throw new ValidationException("회사명을 입력하세요.");
+
+        var existing = await repository.GetByCodeAsync(companyCode.Trim(), ct);
+        if (existing != null)
+            throw new ValidationException("이미 존재하는 회사 코드입니다.");
+
+        var company = new Company
+        {
+            CompanyCode = companyCode.Trim(),
+            CompanyName = companyName.Trim(),
+            ContactPerson = string.IsNullOrWhiteSpace(contactPerson) ? null : contactPerson.Trim(),
+            Phone = string.IsNullOrWhiteSpace(phone) ? null : phone.Trim(),
+            Email = string.IsNullOrWhiteSpace(email) ? null : email.Trim(),
+            Memo = string.IsNullOrWhiteSpace(memo) ? null : memo.Trim(),
+            IsActive = true,
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(company, ct);
+    }
+
+    public async Task<Company?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<Company?> GetByCodeAsync(string code, CancellationToken ct = default) =>
+        await repository.GetByCodeAsync(code, ct);
+
+    public async Task<IEnumerable<Company>> GetAllActiveAsync(CancellationToken ct = default) =>
+        await repository.GetAllActiveAsync(ct);
+
+    public async Task<(IEnumerable<Company>, int)> GetPagedAsync(int page, int pageSize, CancellationToken ct = default)
+    {
+        var (items, total) = await repository.GetPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), ct);
+        return (items, total);
+    }
+
+    public async Task UpdateAsync(int id, string companyCode, string companyName, string? contactPerson = null,
+        string? phone = null, string? email = null, string? memo = null, bool isActive = true, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(companyCode))
+            throw new ValidationException("회사 코드를 입력하세요.");
+
+        if (string.IsNullOrWhiteSpace(companyName))
+            throw new ValidationException("회사명을 입력하세요.");
+
+        var company = await repository.GetByIdAsync(id, ct);
+        if (company == null)
+            throw new ValidationException("회사를 찾을 수 없습니다.");
+
+        var existing = await repository.GetByCodeAsync(companyCode.Trim(), ct);
+        if (existing != null && existing.Id != id)
+            throw new ValidationException("이미 존재하는 회사 코드입니다.");
+
+        company.CompanyCode = companyCode.Trim();
+        company.CompanyName = companyName.Trim();
+        company.ContactPerson = string.IsNullOrWhiteSpace(contactPerson) ? null : contactPerson.Trim();
+        company.Phone = string.IsNullOrWhiteSpace(phone) ? null : phone.Trim();
+        company.Email = string.IsNullOrWhiteSpace(email) ? null : email.Trim();
+        company.Memo = string.IsNullOrWhiteSpace(memo) ? null : memo.Trim();
+        company.IsActive = isActive;
+        company.UpdatedAt = DateTime.UtcNow;
+
+        await repository.UpdateAsync(company, ct);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        var company = await repository.GetByIdAsync(id, ct);
+        if (company == null)
+            throw new ValidationException("회사를 찾을 수 없습니다.");
+
+        if (company.CompanyCode == "DEFAULT")
+            throw new ValidationException("기본 회사는 삭제할 수 없습니다.");
+
+        await repository.DeleteAsync(id, ct);
+    }
+
+    private static int NormalizePage(int page) => Math.Max(1, page);
+    private static int NormalizePageSize(int pageSize) => Math.Clamp(pageSize, 1, 100);
+}

src/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);
+}

src/TaxBaik.Application/Services/ConsultingActivityService.cs

@@ -0,0 +1,50 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ConsultingActivityService(IConsultingActivityRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string activityType, DateTime activityDate,
+        string description, int? consultantId = null, DateTime? nextFollowupDate = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(activityType))
+            throw new ValidationException("활동 유형을 입력하세요.");
+        if (string.IsNullOrWhiteSpace(description))
+            throw new ValidationException("활동 내용을 입력하세요.");
+
+        var activity = new ConsultingActivity
+        {
+            ClientId = clientId,
+            ActivityType = activityType.Trim(),
+            ActivityDate = activityDate,
+            Description = description.Trim(),
+            AssignedConsultantId = consultantId,
+            NextFollowupDate = nextFollowupDate,
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(activity, ct);
+    }
+
+    public async Task<IEnumerable<ConsultingActivity>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<ConsultingActivity>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task<IEnumerable<ConsultingActivity>> GetPendingFollowupsAsync(CancellationToken ct = default) =>
+        await repository.GetPendingFollowupsAsync(ct);
+
+    public async Task<IEnumerable<ConsultingActivity>> GetConsultantActivityAsync(int consultantId, DateTime fromDate, CancellationToken ct = default) =>
+        await repository.GetByConsultantAsync(consultantId, fromDate, ct);
+
+    public async Task UpdateAsync(int id, string? outcome, DateTime? nextFollowupDate, CancellationToken ct = default)
+    {
+        var activity = new ConsultingActivity { Id = id, Outcome = outcome, NextFollowupDate = nextFollowupDate, UpdatedAt = DateTime.UtcNow };
+        await repository.UpdateAsync(activity, ct);
+    }
+}

src/TaxBaik.Application/Services/ContractService.cs

@@ -0,0 +1,53 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ContractService(IContractRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string contractNumber, string serviceType,
+        DateTime startDate, decimal? monthlyFee = null, decimal? totalAmount = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(contractNumber))
+            throw new ValidationException("계약 번호를 입력하세요.");
+        if (string.IsNullOrWhiteSpace(serviceType))
+            throw new ValidationException("서비스 유형을 입력하세요.");
+
+        var contract = new Contract
+        {
+            ClientId = clientId,
+            ContractNumber = contractNumber.Trim(),
+            ServiceType = serviceType.Trim(),
+            ContractDate = DateTime.Today,
+            StartDate = startDate,
+            MonthlyFee = monthlyFee,
+            TotalAmount = totalAmount,
+            Status = "active",
+            PaymentStatus = "pending",
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(contract, ct);
+    }
+
+    public async Task<Contract?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<IEnumerable<Contract>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task<IEnumerable<Contract>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<Contract>> GetActiveContractsAsync(CancellationToken ct = default) =>
+        await repository.GetActiveContractsAsync(ct);
+
+    public async Task<IEnumerable<Contract>> GetExpiringContractsAsync(int daysAhead = 30, CancellationToken ct = default) =>
+        await repository.GetExpiringContractsAsync(daysAhead, ct);
+
+    public async Task<decimal> GetMonthlyRecurringRevenueAsync(CancellationToken ct = default) =>
+        await repository.GetMonthlyRecurringRevenueAsync(ct);
+}

src/TaxBaik.Application/Services/FaqService.cs

@@ -0,0 +1,42 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class FaqService(IFaqRepository repository)
+{
+    public static readonly string[] Categories =
+        ["기장세금신고", "부동산", "증여상속", "기타"];
+
+    public async Task<IEnumerable<Faq>> GetActiveAsync(CancellationToken ct = default) =>
+        await repository.GetActiveAsync(ct);
+
+    public async Task<IEnumerable<Faq>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task<Faq?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<int> CreateAsync(Faq faq, CancellationToken ct = default)
+    {
+        Validate(faq);
+        return await repository.CreateAsync(faq, ct);
+    }
+
+    public async Task UpdateAsync(Faq faq, CancellationToken ct = default)
+    {
+        Validate(faq);
+        await repository.UpdateAsync(faq, ct);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default) =>
+        await repository.DeleteAsync(id, ct);
+
+    private static void Validate(Faq faq)
+    {
+        if (string.IsNullOrWhiteSpace(faq.Question))
+            throw new ValidationException("질문을 입력하세요.");
+        if (string.IsNullOrWhiteSpace(faq.Answer))
+            throw new ValidationException("답변을 입력하세요.");
+    }
+}

src/TaxBaik.Application/Services/IInquiryNotificationService.cs

@@ -0,0 +1,7 @@
+namespace TaxBaik.Application.Services;
+
+public interface IInquiryNotificationService
+{
+    Task NotifyCreatedAsync(int inquiryId, string name, string phone, string serviceType, string message, string? ipAddress, DateTime createdAtUtc, CancellationToken ct = default);
+    Task NotifyStatusChangedAsync(int inquiryId, string name, string phone, string serviceType, string previousStatus, string newStatus, string? changedBy = null, CancellationToken ct = default);
+}

src/TaxBaik.Application/Services/InquiryService.cs

@@ -0,0 +1,152 @@
+namespace TaxBaik.Application.Services;
+
+using System.Text.RegularExpressions;
+using Microsoft.Extensions.Caching.Memory;
+using TaxBaik.Application.DTOs;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Enums;
+using TaxBaik.Domain.Interfaces;
+
+public class InquiryService(
+    IInquiryRepository repository,
+    IInquiryNotificationService notificationService,
+    IMemoryCache memoryCache)
+{
+    private static readonly Regex PhoneRegex = new(@"^01[0-9]-\d{3,4}-\d{4}$");
+
+    public async Task<int> SubmitAsync(
+        string name, string phone, string serviceType, string message,
+        string? email = null, string? ipAddress = null, bool suppressNotification = false, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(name))
+            throw new ValidationException("이름을 입력하세요.");
+
+        if (!PhoneRegex.IsMatch(phone))
+            throw new ValidationException("올바른 전화번호를 입력하세요. (예: 010-1234-5678)");
+
+        if (string.IsNullOrWhiteSpace(message))
+            throw new ValidationException("문의 내용을 입력하세요.");
+
+        var inquiry = new Inquiry
+        {
+            Name = name.Trim(),
+            Phone = phone.Trim(),
+            Email = string.IsNullOrWhiteSpace(email) ? null : email.Trim(),
+            ServiceType = serviceType ?? "기타",
+            Message = message.Trim(),
+            IpAddress = ipAddress,
+            Status = InquiryStatusMapper.ToStorageValue(InquiryStatus.New),
+            CreatedAt = DateTime.UtcNow
+        };
+
+        var inquiryId = await repository.CreateAsync(inquiry, ct);
+        if (!suppressNotification)
+        {
+            await notificationService.NotifyCreatedAsync(inquiryId, inquiry.Name, inquiry.Phone, inquiry.ServiceType, inquiry.Message, inquiry.IpAddress, inquiry.CreatedAt, ct);
+        }
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+        return inquiryId;
+    }
+
+    public async Task<Inquiry?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<(IEnumerable<Inquiry>, int)> GetPagedAsync(
+        int page, int pageSize, string? status = null, CancellationToken ct = default) =>
+        await repository.GetPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), NormalizeOptionalStatus(status), ct);
+
+    public Task<int> CountAsync(CancellationToken ct = default)
+        => repository.CountAsync(ct);
+
+    public Task<int> CountThisMonthAsync(CancellationToken ct = default)
+        => repository.CountThisMonthAsync(ct);
+
+    public Task<int> CountByStatusAsync(string status, CancellationToken ct = default)
+        => repository.CountByStatusAsync(status, ct);
+
+    public Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken ct = default)
+        => repository.CountByDateRangeAsync(startDate, endDate, ct);
+
+    public Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken ct = default)
+        => repository.CountByStatusAndDateAsync(status, startDate, endDate, ct);
+
+    public async Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken ct = default) =>
+        await repository.UpdateAdminMemoAsync(id, adminMemo, ct);
+
+    public async Task<Inquiry?> UpdateAsync(int id, UpdateInquiryDto dto, CancellationToken ct = default)
+    {
+        var inquiry = await repository.GetByIdAsync(id, ct);
+        if (inquiry == null)
+            return null;
+
+        if (string.IsNullOrWhiteSpace(dto.Name))
+            throw new ValidationException("이름을 입력하세요.");
+
+        if (!PhoneRegex.IsMatch(dto.Phone))
+            throw new ValidationException("올바른 전화번호를 입력하세요. (예: 010-1234-5678)");
+
+        if (string.IsNullOrWhiteSpace(dto.Message))
+            throw new ValidationException("문의 내용을 입력하세요.");
+
+        if (!InquiryStatusMapper.TryParse(dto.Status, out var parsedStatus))
+            throw new ValidationException("지원하지 않는 문의 상태입니다.");
+
+        inquiry.Name = dto.Name.Trim();
+        inquiry.Phone = dto.Phone.Trim();
+        inquiry.Email = string.IsNullOrWhiteSpace(dto.Email) ? null : dto.Email.Trim();
+        inquiry.ServiceType = string.IsNullOrWhiteSpace(dto.ServiceType) ? "기타" : dto.ServiceType.Trim();
+        inquiry.Message = dto.Message.Trim();
+        inquiry.Status = InquiryStatusMapper.ToStorageValue(parsedStatus);
+        inquiry.AdminMemo = dto.AdminMemo;
+
+        await repository.UpdateAsync(inquiry, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+        return inquiry;
+    }
+
+    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))
+            throw new ValidationException("지원하지 않는 문의 상태입니다.");
+
+        var inquiry = await repository.GetByIdAsync(id, ct);
+        if (inquiry == null)
+            return;
+
+        var previousStatus = inquiry.Status;
+        var newStatus = InquiryStatusMapper.ToStorageValue(parsed);
+
+        await repository.UpdateStatusAsync(id, newStatus, ct);
+        await notificationService.NotifyStatusChangedAsync(id, inquiry.Name, inquiry.Phone, inquiry.ServiceType, previousStatus, newStatus, changedBy, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        await repository.DeleteAsync(id, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
+    private static int NormalizePage(int page) => Math.Max(1, page);
+
+    private static int NormalizePageSize(int pageSize) => Math.Clamp(pageSize, 1, 100);
+
+    private static string? NormalizeOptionalStatus(string? status)
+    {
+        if (string.IsNullOrWhiteSpace(status))
+            return null;
+
+        if (!InquiryStatusMapper.TryParse(status, out var parsed))
+            throw new ValidationException("지원하지 않는 문의 상태입니다.");
+
+        return InquiryStatusMapper.ToStorageValue(parsed);
+    }
+}
+
+public class ValidationException : Exception
+{
+    public ValidationException(string message) : base(message) { }
+}

src/TaxBaik.Application/Services/InquiryStatusMapper.cs

@@ -0,0 +1,40 @@
+namespace TaxBaik.Application.Services;
+
+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.Consulting => "consulting",
+        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)
+    {
+        var key = value?.Trim().ToLowerInvariant();
+        status = key switch
+        {
+            "new"        => InquiryStatus.New,
+            "consulting" => InquiryStatus.Consulting,
+            "contracted" => InquiryStatus.Contracted,
+            "rejected"   => InquiryStatus.Rejected,
+            "closed"     => InquiryStatus.Closed,
+            _ => default
+        };
+        return key is "new" or "consulting" or "contracted" or "rejected" or "closed";
+    }
+}

src/TaxBaik.Application/Services/NoopInquiryNotificationService.cs

@@ -0,0 +1,10 @@
+namespace TaxBaik.Application.Services;
+
+public sealed class NoopInquiryNotificationService : IInquiryNotificationService
+{
+    public Task NotifyCreatedAsync(int inquiryId, string name, string phone, string serviceType, string message, string? ipAddress, DateTime createdAtUtc, CancellationToken ct = default)
+        => Task.CompletedTask;
+
+    public Task NotifyStatusChangedAsync(int inquiryId, string name, string phone, string serviceType, string previousStatus, string newStatus, string? changedBy = null, CancellationToken ct = default)
+        => Task.CompletedTask;
+}

src/TaxBaik.Application/Services/PortalUserService.cs

@@ -0,0 +1,59 @@
+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);
+    }
+}

src/TaxBaik.Application/Services/RevenueTrackingService.cs

@@ -0,0 +1,55 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class RevenueTrackingService(IRevenueTrackingRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string invoiceNumber, DateTime invoiceDate,
+        decimal amount, string? serviceType = null, DateTime? dueDate = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(invoiceNumber))
+            throw new ValidationException("인보이스 번호를 입력하세요.");
+        if (amount <= 0)
+            throw new ValidationException("금액은 0보다 커야 합니다.");
+
+        var revenue = new RevenueTracking
+        {
+            ClientId = clientId,
+            InvoiceNumber = invoiceNumber.Trim(),
+            InvoiceDate = invoiceDate,
+            Amount = amount,
+            ServiceType = string.IsNullOrWhiteSpace(serviceType) ? null : serviceType.Trim(),
+            DueDate = dueDate,
+            PaymentStatus = "pending",
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(revenue, ct);
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken ct = default) =>
+        await repository.GetPendingPaymentsAsync(ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetMonthlyRevenueAsync(DateTime month, CancellationToken ct = default)
+    {
+        var startDate = new DateTime(month.Year, month.Month, 1);
+        var endDate = startDate.AddMonths(1).AddDays(-1);
+        return await repository.GetByDateRangeAsync(startDate, endDate, ct);
+    }
+
+    public async Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken ct = default) =>
+        await repository.MarkPaidAsync(id, paymentDate, ct);
+
+    public async Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken ct = default) =>
+        await repository.GetTotalRevenueAsync(startDate, endDate, ct);
+}

src/TaxBaik.Application/Services/SeasonalMarketingService.cs

@@ -0,0 +1,40 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Application.Seasonal;
+
+public class SeasonalMarketingService
+{
+    public CurrentSeasonDto? GetCurrentSeason()
+    {
+        var today = DateTime.Today;
+
+        foreach (var season in TaxSeasonCalendar.Seasons)
+        {
+            var start = new DateTime(today.Year, season.StartMonth, season.StartDay);
+            var end = new DateTime(today.Year, season.EndMonth, season.EndDay);
+
+            if (today >= start && today <= end)
+            {
+                var effectiveEnd = BusinessDayCalculator.GetEffectiveBusinessDate(DateOnly.FromDateTime(end)).ToDateTime(TimeOnly.MinValue);
+                var days = BusinessDayCalculator.GetBusinessDayDiff(DateOnly.FromDateTime(end), DateOnly.FromDateTime(today));
+                return new CurrentSeasonDto
+                {
+                    Key = season.Key,
+                    Name = season.Name,
+                    HeroHeadline = season.HeroHeadline,
+                    HeroSubtext = season.HeroSubtext,
+                    UrgencyBadge = season.UrgencyBadge.Replace("{n}", days.ToString()),
+                    FocusService = season.FocusService,
+                    RelatedCategorySlug = season.RelatedCategorySlug,
+                    CtaText = season.CtaText,
+                    DaysUntilDeadline = days,
+                    Deadline = effectiveEnd
+                };
+            }
+        }
+
+        return null;
+    }
+
+    public IReadOnlyList<TaxSeason> GetFullCalendar() => TaxSeasonCalendar.Seasons;
+}

src/TaxBaik.Application/Services/SiteSettingService.cs

@@ -0,0 +1,23 @@
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Application.Services;
+
+public class SiteSettingService(ISiteSettingRepository repository)
+{
+    public Task<IReadOnlyDictionary<string, string>> GetAllAsync(CancellationToken ct = default)
+        => repository.GetAllAsync(ct);
+
+    public Task SaveAsync(string phone, string email, string kakaoUrl, string instagramUrl, CancellationToken ct = default)
+    {
+        var settings = new[]
+        {
+            new SiteSetting { Key = "PhoneNumber", Value = phone.Trim(), UpdatedAt = DateTime.UtcNow },
+            new SiteSetting { Key = "EmailAddress", Value = email.Trim(), UpdatedAt = DateTime.UtcNow },
+            new SiteSetting { Key = "KakaoChannelUrl", Value = kakaoUrl.Trim(), UpdatedAt = DateTime.UtcNow },
+            new SiteSetting { Key = "InstagramUrl", Value = instagramUrl.Trim(), UpdatedAt = DateTime.UtcNow },
+        };
+
+        return repository.UpsertAsync(settings, ct);
+    }
+}

src/TaxBaik.Application/Services/TaxFilingScheduleService.cs

@@ -0,0 +1,53 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxFilingScheduleService(ITaxFilingScheduleRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string filingType, DateTime dueDate, int filingYear,
+        int? assignedToId = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(filingType))
+            throw new ValidationException("신고 유형을 입력하세요.");
+        if (dueDate < DateTime.Today)
+            throw new ValidationException("마감일은 오늘 이후여야 합니다.");
+
+        var schedule = new TaxFilingSchedule
+        {
+            ClientId = clientId,
+            FilingType = filingType.Trim(),
+            DueDate = dueDate,
+            FilingYear = filingYear,
+            Status = "pending",
+            AssignedToId = assignedToId,
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(schedule, ct);
+    }
+
+    public async Task<TaxFilingSchedule?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetUpcomingDuesAsync(int daysAhead = 30, CancellationToken ct = default) =>
+        await repository.GetUpcomingDuesAsync(daysAhead, ct);
+
+    public async Task MarkCompletedAsync(int id, CancellationToken ct = default) =>
+        await repository.MarkCompletedAsync(id, ct);
+
+    public async Task<int> GetPendingCountAsync(CancellationToken ct = default)
+    {
+        var pending = await repository.GetByStatusAsync("pending", ct);
+        return pending.Count();
+    }
+}

src/TaxBaik.Application/Services/TaxFilingService.cs

@@ -0,0 +1,47 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxFilingService(ITaxFilingRepository repository)
+{
+    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);
+}

src/TaxBaik.Application/Services/TaxProfileService.cs

@@ -0,0 +1,64 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxProfileService(ITaxProfileRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string? businessType, string? businessRegistration = null,
+        string? accountingMethod = null, DateTime? establishmentDate = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(businessType))
+            throw new ValidationException("사업 유형을 입력하세요.");
+
+        var profile = new TaxProfile
+        {
+            ClientId = clientId,
+            BusinessType = businessType.Trim(),
+            BusinessRegistration = string.IsNullOrWhiteSpace(businessRegistration) ? null : businessRegistration.Trim(),
+            EstablishmentDate = establishmentDate,
+            AccountingMethod = string.IsNullOrWhiteSpace(accountingMethod) ? null : accountingMethod.Trim(),
+            TaxRiskLevel = "normal",
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(profile, ct);
+    }
+
+    public async Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<TaxProfile>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task UpdateAsync(int profileId, string? businessType, string? accountingMethod,
+        DateTime? nextFilingDueDate, string taxRiskLevel = "normal", CancellationToken ct = default)
+    {
+        var profile = await repository.GetByIdAsync(profileId, ct);
+        if (profile == null)
+            throw new ValidationException("세무 프로필을 찾을 수 없습니다.");
+
+        if (!string.IsNullOrWhiteSpace(businessType))
+            profile.BusinessType = businessType.Trim();
+        if (!string.IsNullOrWhiteSpace(accountingMethod))
+            profile.AccountingMethod = accountingMethod.Trim();
+        profile.NextFilingDueDate = nextFilingDueDate;
+        profile.TaxRiskLevel = taxRiskLevel;
+        profile.UpdatedAt = DateTime.UtcNow;
+
+        await repository.UpdateAsync(profile, ct);
+    }
+
+    public async Task<IEnumerable<TaxProfile>> GetHighRiskProfilesAsync(CancellationToken ct = default) =>
+        await repository.GetByRiskLevelAsync("high", ct);
+
+    public async Task<IEnumerable<TaxProfile>> GetUpcomingFilingDuesAsync(int daysAhead = 30, CancellationToken ct = default)
+    {
+        var startDate = DateTime.Today;
+        var endDate = startDate.AddDays(daysAhead);
+        return await repository.GetUpcomingFilingDuesAsync(startDate, endDate, ct);
+    }
+}

src/TaxBaik.Application/Services/TelegramReportService.cs

@@ -0,0 +1,74 @@
+namespace TaxBaik.Application.Services;
+
+public record TelegramDailyReport(
+    DateOnly Date,
+    int NewInquiries,
+    int PendingInquiries,
+    int NewClients,
+    int PendingTaxFilings,
+    int PendingPayments);
+
+public record TelegramWeeklyReport(
+    DateOnly WeekStart,
+    DateOnly WeekEnd,
+    int NewInquiries,
+    int NewClients,
+    int UpcomingTaxFilings,
+    decimal RevenueThisWeek);
+
+public class TelegramReportService(
+    InquiryService inquiryService,
+    ClientService clientService,
+    TaxFilingScheduleService taxFilingScheduleService,
+    RevenueTrackingService revenueTrackingService)
+{
+    public async Task<TelegramDailyReport> BuildDailyReportAsync(DateOnly date, CancellationToken ct = default)
+    {
+        var start = date.ToDateTime(TimeOnly.MinValue, DateTimeKind.Utc);
+        var end = date.ToDateTime(TimeOnly.MaxValue, DateTimeKind.Utc);
+
+        return new TelegramDailyReport(
+            Date: date,
+            NewInquiries: await inquiryService.CountByDateRangeAsync(start, end, ct),
+            PendingInquiries: await inquiryService.CountByStatusAsync("new", ct),
+            NewClients: await clientService.CountCreatedAtRangeAsync(start, end, ct),
+            PendingTaxFilings: await taxFilingScheduleService.GetPendingCountAsync(ct),
+            PendingPayments: (await revenueTrackingService.GetPendingPaymentsAsync(ct)).Count());
+    }
+
+    public async Task<TelegramWeeklyReport> BuildWeeklyReportAsync(DateOnly weekStart, CancellationToken ct = default)
+    {
+        var weekEnd = weekStart.AddDays(6);
+        var start = weekStart.ToDateTime(TimeOnly.MinValue, DateTimeKind.Utc);
+        var end = weekEnd.ToDateTime(TimeOnly.MaxValue, DateTimeKind.Utc);
+        var upcomingEnd = weekEnd.AddDays(7).ToDateTime(TimeOnly.MaxValue, DateTimeKind.Utc);
+
+        var revenue = await revenueTrackingService.GetTotalRevenueAsync(start, end, ct);
+
+        return new TelegramWeeklyReport(
+            WeekStart: weekStart,
+            WeekEnd: weekEnd,
+            NewInquiries: await inquiryService.CountByDateRangeAsync(start, end, ct),
+            NewClients: await clientService.CountCreatedAtRangeAsync(start, end, ct),
+            UpcomingTaxFilings: (await taxFilingScheduleService.GetUpcomingDuesAsync(14, ct))
+                .Count(x => x.DueDate >= start && x.DueDate <= upcomingEnd),
+            RevenueThisWeek: revenue);
+    }
+
+    public static string FormatDailyMessage(TelegramDailyReport report) =>
+        $"<b>📊 일간 리포트</b>\n\n" +
+        $"기준일: <code>{report.Date:yyyy-MM-dd}</code>\n" +
+        $"신규 문의: <code>{report.NewInquiries}</code>\n" +
+        $"처리 대기 문의: <code>{report.PendingInquiries}</code>\n" +
+        $"신규 고객: <code>{report.NewClients}</code>\n" +
+        $"신고 대기: <code>{report.PendingTaxFilings}</code>\n" +
+        $"미수 청구: <code>{report.PendingPayments}</code>";
+
+    public static string FormatWeeklyMessage(TelegramWeeklyReport report) =>
+        $"<b>📈 주간 리포트</b>\n\n" +
+        $"기간: <code>{report.WeekStart:yyyy-MM-dd}</code> ~ <code>{report.WeekEnd:yyyy-MM-dd}</code>\n" +
+        $"신규 문의: <code>{report.NewInquiries}</code>\n" +
+        $"신규 고객: <code>{report.NewClients}</code>\n" +
+        $"다가오는 신고: <code>{report.UpcomingTaxFilings}</code>\n" +
+        $"주간 매출: <code>₩{report.RevenueThisWeek:N0}</code>";
+}

src/TaxBaik.Application/TaxBaik.Application.csproj

@@ -0,0 +1,16 @@
+<Project Sdk="Microsoft.NET.Sdk">
+  <ItemGroup>
+    <ProjectReference Include="..\TaxBaik.Domain\TaxBaik.Domain.csproj" />
+  </ItemGroup>
+
+  <ItemGroup>
+    <PackageReference Include="Microsoft.Extensions.DependencyInjection.Abstractions" Version="8.0.0" />
+    <PackageReference Include="Microsoft.Extensions.Caching.Abstractions" Version="10.0.0" />
+  </ItemGroup>
+
+  <PropertyGroup>
+    <TargetFramework>net10.0</TargetFramework>
+    <Nullable>enable</Nullable>
+    <ImplicitUsings>enable</ImplicitUsings>
+  </PropertyGroup>
+</Project>

src/TaxBaik.Application/Utils/BusinessDayCalculator.cs

@@ -0,0 +1,75 @@
+namespace TaxBaik.Application.Utils;
+
+public static class BusinessDayCalculator
+{
+    private static readonly HashSet<DateOnly> HolidayDates = new()
+    {
+        // 2026
+        new DateOnly(2026, 1, 1),
+        new DateOnly(2026, 2, 16),
+        new DateOnly(2026, 2, 17),
+        new DateOnly(2026, 2, 18),
+        new DateOnly(2026, 3, 1),
+        new DateOnly(2026, 3, 2),
+        new DateOnly(2026, 5, 5),
+        new DateOnly(2026, 5, 25),
+        new DateOnly(2026, 6, 6),
+        new DateOnly(2026, 8, 15),
+        new DateOnly(2026, 8, 16),
+        new DateOnly(2026, 8, 17),
+        new DateOnly(2026, 9, 24),
+        new DateOnly(2026, 9, 25),
+        new DateOnly(2026, 9, 26),
+        new DateOnly(2026, 10, 3),
+        new DateOnly(2026, 10, 4),
+        new DateOnly(2026, 10, 5),
+        new DateOnly(2026, 10, 9),
+        new DateOnly(2026, 12, 25),
+
+        // 2027
+        new DateOnly(2027, 1, 1),
+        new DateOnly(2027, 2, 6),
+        new DateOnly(2027, 2, 7),
+        new DateOnly(2027, 2, 8),
+        new DateOnly(2027, 2, 9),
+        new DateOnly(2027, 3, 1),
+        new DateOnly(2027, 3, 2),
+        new DateOnly(2027, 5, 5),
+        new DateOnly(2027, 5, 13),
+        new DateOnly(2027, 6, 6),
+        new DateOnly(2027, 8, 15),
+        new DateOnly(2027, 8, 16),
+        new DateOnly(2027, 9, 14),
+        new DateOnly(2027, 9, 15),
+        new DateOnly(2027, 9, 16),
+        new DateOnly(2027, 10, 3),
+        new DateOnly(2027, 10, 4),
+        new DateOnly(2027, 10, 9),
+        new DateOnly(2027, 10, 10),
+        new DateOnly(2027, 10, 11),
+        new DateOnly(2027, 12, 25),
+        new DateOnly(2027, 12, 26)
+    };
+
+    public static DateOnly GetEffectiveDueDate(DateOnly dueDate)
+    {
+        var effectiveDate = dueDate;
+        while (!IsBusinessDay(effectiveDate))
+        {
+            effectiveDate = effectiveDate.AddDays(1);
+        }
+
+        return effectiveDate;
+    }
+
+    public static int GetDday(DateOnly dueDate, DateOnly? referenceDate = null)
+    {
+        var today = referenceDate ?? DateOnly.FromDateTime(DateTime.Today);
+        var effectiveDueDate = GetEffectiveDueDate(dueDate);
+        return effectiveDueDate.DayNumber - today.DayNumber;
+    }
+
+    public static bool IsBusinessDay(DateOnly date)
+        => date.DayOfWeek is not DayOfWeek.Saturday and not DayOfWeek.Sunday
+           && !HolidayDates.Contains(date);
+}

src/TaxBaik.Application/Utils/VersionInfo.cs

@@ -0,0 +1,7 @@
+namespace TaxBaik.Application.Utils;
+
+public class VersionInfo
+{
+    public string Version { get; set; } = "unknown";
+    public string Built { get; set; } = "unknown";
+}

src/TaxBaik.Domain/Class1.cs

@@ -0,0 +1 @@
+namespace TaxBaik.Domain { }

src/TaxBaik.Domain/Entities/AdminUser.cs

@@ -0,0 +1,10 @@
+namespace TaxBaik.Domain.Entities;
+
+public class AdminUser
+{
+    public int Id { get; set; }
+    public string Username { get; set; } = null!;
+    public string PasswordHash { get; set; } = null!;
+    public DateTime? LastLoginAt { get; set; }
+    public DateTime CreatedAt { get; set; }
+}

src/TaxBaik.Domain/Entities/Announcement.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Announcement
+{
+    public int Id { get; set; }
+    public string Title { get; set; } = null!;
+    public string? Content { get; set; }
+    public string DisplayType { get; set; } = "info";
+    public bool IsActive { get; set; }
+    public DateTime? StartsAt { get; set; }
+    public DateTime? EndsAt { get; set; }
+    public int SortOrder { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

src/TaxBaik.Domain/Entities/BlogPost.cs

@@ -0,0 +1,24 @@
+namespace TaxBaik.Domain.Entities;
+
+public class BlogPost
+{
+    public int Id { get; set; }
+    public string Title { get; set; } = null!;
+    public string Content { get; set; } = null!;
+    public string Slug { get; set; } = null!;
+    public int? CategoryId { get; set; }
+    public string? Tags { get; set; }
+    public int? AuthorId { get; set; }
+    public DateTime? PublishedAt { get; set; }
+    public int ViewCount { get; set; }
+    public string? SeoTitle { get; set; }
+    public string? SeoDescription { get; set; }
+    public string? ThumbnailUrl { get; set; }
+    public bool IsPublished { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+    public DateTime? DeletedAt { get; set; }
+
+    // Navigation property (populated via LEFT JOIN, not stored in DB)
+    public string? CategoryName { get; set; }
+}

src/TaxBaik.Domain/Entities/Category.cs

@@ -0,0 +1,9 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Category
+{
+    public int Id { get; set; }
+    public string Name { get; set; } = null!;
+    public string Slug { get; set; } = null!;
+    public int SortOrder { get; set; }
+}

src/TaxBaik.Domain/Entities/Client.cs

@@ -0,0 +1,30 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Client
+{
+    public int Id { get; set; }
+    public int? CompanyId { get; set; }
+    public string Name { get; set; } = "";
+    public string? CompanyName { get; set; }
+    public string? Phone { get; set; }
+    public string? Email { get; set; }
+    public string? ContactPerson { get; set; }
+    public string? ServiceType { get; set; }
+    public string? TaxType { get; set; }
+    public string Status { get; set; } = "active";
+    public string? Source { get; set; }
+    public string? Memo { get; set; }
+
+    // Tax-specific fields
+    public string? BusinessRegistrationNumber { get; set; }
+    public string? BusinessType { get; set; }
+    public DateTime? EstablishmentDate { get; set; }
+    public string? AnnualRevenueRange { get; set; }
+    public int? EmployeeCount { get; set; }
+    public DateTime? LastTaxFilingDate { get; set; }
+    public string TaxRiskLevel { get; set; } = "normal";
+    public DateTime? NextFilingDueDate { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

src/TaxBaik.Domain/Entities/CommonCode.cs

@@ -0,0 +1,10 @@
+namespace TaxBaik.Domain.Entities;
+
+public class CommonCode
+{
+    public string CodeGroup { get; set; } = string.Empty;
+    public string CodeValue { get; set; } = string.Empty;
+    public string CodeName { get; set; } = string.Empty;
+    public int SortOrder { get; set; }
+    public bool IsActive { get; set; } = true;
+}

src/TaxBaik.Domain/Entities/Company.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Company
+{
+    public int Id { get; set; }
+    public string CompanyCode { get; set; } = "";
+    public string CompanyName { get; set; } = "";
+    public string? ContactPerson { get; set; }
+    public string? Phone { get; set; }
+    public string? Email { get; set; }
+    public string? Memo { get; set; }
+    public bool IsActive { get; set; } = true;
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

src/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; }
+}

src/TaxBaik.Domain/Entities/ConsultingActivity.cs

@@ -0,0 +1,17 @@
+namespace TaxBaik.Domain.Entities;
+
+public class ConsultingActivity
+{
+    public int Id { get; set; }
+    public int ClientId { get; set; }
+    public string ActivityType { get; set; } = "";
+    public DateTime ActivityDate { get; set; }
+    public TimeOnly? ActivityTime { get; set; }
+    public int? AssignedConsultantId { get; set; }
+    public string Description { get; set; } = "";
+    public string? Outcome { get; set; }
+    public DateTime? NextFollowupDate { get; set; }
+    public string? Notes { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

src/TaxBaik.Domain/Entities/Contract.cs

@@ -0,0 +1,19 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Contract
+{
+    public int Id { get; set; }
+    public int ClientId { get; set; }
+    public string ContractNumber { get; set; } = "";
+    public string ServiceType { get; set; } = "";
+    public DateTime ContractDate { get; set; }
+    public DateTime StartDate { get; set; }
+    public DateTime? EndDate { get; set; }
+    public decimal? MonthlyFee { get; set; }
+    public decimal? TotalAmount { get; set; }
+    public string PaymentStatus { get; set; } = "pending";
+    public string Status { get; set; } = "active";
+    public string? Notes { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

src/TaxBaik.Domain/Entities/Faq.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Faq
+{
+    public int Id { get; set; }
+    public string Question { get; set; } = null!;
+    public string Answer { get; set; } = null!;
+    public string? Category { get; set; }
+    public int SortOrder { get; set; }
+    public bool IsActive { get; set; } = true;
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

src/TaxBaik.Domain/Entities/Inquiry.cs

@@ -0,0 +1,17 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Inquiry
+{
+    public int Id { get; set; }
+    public string Name { get; set; } = null!;
+    public string Phone { get; set; } = null!;
+    public string? Email { get; set; }
+    public string ServiceType { get; set; } = null!;
+    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; }
+}

src/TaxBaik.Domain/Entities/PortalUser.cs

@@ -0,0 +1,14 @@
+namespace TaxBaik.Domain.Entities;
+
+public class PortalUser
+{
+    public int Id { get; set; }
+    public int? ClientId { get; set; }
+    public string Email { get; set; } = "";
+    public string Name { get; set; } = "";
+    public string? Phone { get; set; }
+    public string Provider { get; set; } = "local";
+    public string? ProviderId { get; set; }
+    public string? PasswordHash { get; set; }
+    public DateTime CreatedAt { get; set; }
+}

src/TaxBaik.Domain/Entities/RevenueTracking.cs

@@ -0,0 +1,17 @@
+namespace TaxBaik.Domain.Entities;
+
+public class RevenueTracking
+{
+    public int Id { get; set; }
+    public int ClientId { get; set; }
+    public string InvoiceNumber { get; set; } = "";
+    public DateTime InvoiceDate { get; set; }
+    public string? ServiceType { get; set; }
+    public decimal Amount { get; set; }
+    public string PaymentStatus { get; set; } = "pending";
+    public DateTime? PaymentDate { get; set; }
+    public DateTime? DueDate { get; set; }
+    public string? Notes { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

src/TaxBaik.Domain/Entities/SiteSetting.cs

@@ -0,0 +1,8 @@
+namespace TaxBaik.Domain.Entities;
+
+public class SiteSetting
+{
+    public string Key { get; set; } = null!;
+    public string Value { get; set; } = null!;
+    public DateTime UpdatedAt { get; set; }
+}

src/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; }
+}

src/TaxBaik.Domain/Entities/TaxFilingSchedule.cs

@@ -0,0 +1,16 @@
+namespace TaxBaik.Domain.Entities;
+
+public class TaxFilingSchedule
+{
+    public int Id { get; set; }
+    public int ClientId { get; set; }
+    public string FilingType { get; set; } = "";
+    public DateTime DueDate { get; set; }
+    public int FilingYear { get; set; }
+    public string Status { get; set; } = "pending";
+    public int? AssignedToId { get; set; }
+    public DateTime? CompletedDate { get; set; }
+    public string? Notes { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

src/TaxBaik.Domain/Entities/TaxProfile.cs

@@ -0,0 +1,21 @@
+namespace TaxBaik.Domain.Entities;
+
+public class TaxProfile
+{
+    public int Id { get; set; }
+    public int ClientId { get; set; }
+    public string? BusinessRegistration { get; set; }
+    public string? BusinessType { get; set; }
+    public DateTime? EstablishmentDate { get; set; }
+    public string? AnnualRevenueRange { get; set; }
+    public int? EmployeeCount { get; set; }
+    public string? AccountingMethod { get; set; }
+    public string? FiscalYearEnd { get; set; }
+    public DateTime? LastFilingDate { get; set; }
+    public DateTime? NextFilingDueDate { get; set; }
+    public string TaxRiskLevel { get; set; } = "normal";
+    public bool PreviousAuditHistory { get; set; }
+    public string? SpecialNotes { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

src/TaxBaik.Domain/Enums/InquiryStatus.cs

@@ -0,0 +1,10 @@
+namespace TaxBaik.Domain.Enums;
+
+public enum InquiryStatus
+{
+    New = 0,
+    Consulting = 1,
+    Contracted = 2,
+    Rejected = 3,
+    Closed = 4
+}

src/TaxBaik.Domain/Enums/ServiceType.cs

@@ -0,0 +1,11 @@
+namespace TaxBaik.Domain.Enums;
+
+public enum ServiceType
+{
+    Bookkeeping = 0,       // 기장
+    IncomeTax = 1,         // 종소세
+    VatTax = 2,            // 부가세
+    CapitalGainsTax = 3,   // 양도세
+    GiftInheritanceTax = 4,// 증여·상속
+    Other = 5              // 기타
+}

src/TaxBaik.Domain/Interfaces/IAdminUserRepository.cs

@@ -0,0 +1,10 @@
+namespace TaxBaik.Domain.Interfaces;
+
+public interface IAdminUserRepository
+{
+    Task<Entities.AdminUser?> GetByUsernameAsync(string username);
+    Task<Entities.AdminUser?> GetByIdAsync(int id);
+    Task CreateAsync(Entities.AdminUser user);
+    Task UpdatePasswordHashAsync(int id, string passwordHash);
+    Task UpdateLastLoginAtAsync(int id);
+}

src/TaxBaik.Domain/Interfaces/IAnnouncementRepository.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IAnnouncementRepository
+{
+    Task<IEnumerable<Announcement>> GetActiveAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<Announcement>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<Announcement?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<int> CreateAsync(Announcement announcement, CancellationToken cancellationToken = default);
+    Task UpdateAsync(Announcement announcement, CancellationToken cancellationToken = default);
+    Task DeleteAsync(int id, CancellationToken cancellationToken = default);
+}

src/TaxBaik.Domain/Interfaces/IBlogPostRepository.cs

@@ -0,0 +1,23 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IBlogPostRepository
+{
+    Task<BlogPost?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<BlogPost?> GetBySlugAsync(string slug, CancellationToken cancellationToken = default);
+    Task<(IEnumerable<BlogPost> Items, int Total)> GetPublishedPagedAsync(
+        int page, int pageSize, int? categoryId = null, CancellationToken cancellationToken = default);
+    Task<IEnumerable<BlogPost>> GetByCategorySlugAsync(string categorySlug, int limit, CancellationToken cancellationToken = default);
+    Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default);
+    Task<(IEnumerable<BlogPost> Items, int Total)> GetAdminPagedAsync(
+        int page, int pageSize, CancellationToken cancellationToken = default);
+    Task<(IEnumerable<BlogPost> Items, int Total)> GetArchivedPagedAsync(
+        int page, int pageSize, CancellationToken cancellationToken = default);
+    Task<int> CreateAsync(BlogPost post, CancellationToken cancellationToken = default);
+    Task UpdateAsync(BlogPost post, CancellationToken cancellationToken = default);
+    Task DeleteAsync(int id, CancellationToken cancellationToken = default);
+    Task ArchiveAsync(int id, CancellationToken cancellationToken = default);
+    Task RestoreAsync(int id, CancellationToken cancellationToken = default);
+    Task IncrementViewCountAsync(int id, CancellationToken cancellationToken = default);
+}

src/TaxBaik.Domain/Interfaces/ICategoryRepository.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface ICategoryRepository
+{
+    Task<IEnumerable<Category>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<Category?> GetBySlugAsync(string slug, CancellationToken cancellationToken = default);
+    Task<Category?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<int> CreateAsync(Category category, CancellationToken cancellationToken = default);
+    Task UpdateAsync(Category category, CancellationToken cancellationToken = default);
+    Task DeleteAsync(int id, CancellationToken cancellationToken = default);
+}

src/TaxBaik.Domain/Interfaces/IClientRepository.cs

@@ -0,0 +1,17 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IClientRepository
+{
+    Task<(IEnumerable<Client> Items, int Total)> GetPagedAsync(
+        int page, int pageSize, string? status = null, string? search = null,
+        CancellationToken ct = default);
+    Task<Client?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<Client?> GetByEmailAsync(string email, CancellationToken ct = default);
+    Task<Client?> GetByPhoneAsync(string phone, CancellationToken ct = default);
+    Task<int> CountByCreatedAtRangeAsync(DateTime startDateUtc, DateTime endDateUtc, CancellationToken ct = default);
+    Task<int> CreateAsync(Client client, CancellationToken ct = default);
+    Task UpdateAsync(Client client, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}

src/TaxBaik.Domain/Interfaces/ICommonCodeRepository.cs

@@ -0,0 +1,16 @@
+using System.Collections.Generic;
+using System.Threading;
+using System.Threading.Tasks;
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Domain.Interfaces;
+
+public interface ICommonCodeRepository
+{
+    Task<IEnumerable<string>> GetAllGroupsAsync(CancellationToken ct = default);
+    Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default);
+    Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default);
+    Task<CommonCode?> GetAsync(string codeGroup, string codeValue, CancellationToken ct = default);
+    Task UpsertAsync(CommonCode code, CancellationToken ct = default);
+    Task DeleteAsync(string codeGroup, string codeValue, CancellationToken ct = default);
+}

src/TaxBaik.Domain/Interfaces/ICompanyRepository.cs

@@ -0,0 +1,14 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface ICompanyRepository
+{
+    Task<int> CreateAsync(Company company, CancellationToken cancellationToken = default);
+    Task<Company?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<Company?> GetByCodeAsync(string code, CancellationToken cancellationToken = default);
+    Task<IEnumerable<Company>> GetAllActiveAsync(CancellationToken cancellationToken = default);
+    Task<(IEnumerable<Company> Items, int Total)> GetPagedAsync(int page, int pageSize, CancellationToken cancellationToken = default);
+    Task UpdateAsync(Company company, CancellationToken cancellationToken = default);
+    Task DeleteAsync(int id, CancellationToken cancellationToken = default);
+}

src/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);
+}

src/TaxBaik.Domain/Interfaces/IConsultingActivityRepository.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IConsultingActivityRepository
+{
+    Task<int> CreateAsync(ConsultingActivity activity, CancellationToken cancellationToken = default);
+    Task<IEnumerable<ConsultingActivity>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<ConsultingActivity>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<ConsultingActivity>> GetPendingFollowupsAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<ConsultingActivity>> GetByConsultantAsync(int consultantId, DateTime fromDate, CancellationToken cancellationToken = default);
+    Task UpdateAsync(ConsultingActivity activity, CancellationToken cancellationToken = default);
+}

src/TaxBaik.Domain/Interfaces/IContractRepository.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IContractRepository
+{
+    Task<int> CreateAsync(Contract contract, CancellationToken cancellationToken = default);
+    Task<IEnumerable<Contract>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<Contract?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<IEnumerable<Contract>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<Contract>> GetActiveContractsAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<Contract>> GetExpiringContractsAsync(int daysAhead = 30, CancellationToken cancellationToken = default);
+    Task UpdateAsync(Contract contract, CancellationToken cancellationToken = default);
+    Task<decimal> GetMonthlyRecurringRevenueAsync(CancellationToken cancellationToken = default);
+}

src/TaxBaik.Domain/Interfaces/IDbConnectionFactory.cs

@@ -0,0 +1,8 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using System.Data;
+
+public interface IDbConnectionFactory
+{
+    IDbConnection CreateConnection();
+}

src/TaxBaik.Domain/Interfaces/IFaqRepository.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IFaqRepository
+{
+    Task<IEnumerable<Faq>> GetActiveAsync(CancellationToken ct = default);
+    Task<IEnumerable<Faq>> GetAllAsync(CancellationToken ct = default);
+    Task<Faq?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<int> CreateAsync(Faq faq, CancellationToken ct = default);
+    Task UpdateAsync(Faq faq, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}

src/TaxBaik.Domain/Interfaces/IInquiryRepository.cs

@@ -0,0 +1,21 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IInquiryRepository
+{
+    Task<int> CreateAsync(Inquiry inquiry, CancellationToken cancellationToken = default);
+    Task<Inquiry?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<(IEnumerable<Inquiry> Items, int Total)> GetPagedAsync(
+        int page, int pageSize, string? status = null, CancellationToken cancellationToken = default);
+    Task<int> CountAsync(CancellationToken cancellationToken = default);
+    Task<int> CountThisMonthAsync(CancellationToken cancellationToken = default);
+    Task<int> CountByStatusAsync(string status, CancellationToken cancellationToken = default);
+    Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+    Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+    Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default);
+    Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default);
+    Task UpdateAsync(Inquiry inquiry, CancellationToken cancellationToken = default);
+    Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default);
+    Task DeleteAsync(int id, CancellationToken cancellationToken = default);
+}

src/TaxBaik.Domain/Interfaces/IPortalUserRepository.cs

@@ -0,0 +1,12 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IPortalUserRepository
+{
+    Task<PortalUser?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<PortalUser?> GetByEmailAsync(string email, CancellationToken ct = default);
+    Task<PortalUser?> GetByProviderAsync(string provider, string providerId, CancellationToken ct = default);
+    Task<int> CreateAsync(PortalUser user, CancellationToken ct = default);
+    Task UpdateAsync(PortalUser user, CancellationToken ct = default);
+}

src/TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IRevenueTrackingRepository
+{
+    Task<int> CreateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+    Task UpdateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken cancellationToken = default);
+    Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+}

src/TaxBaik.Domain/Interfaces/ISiteSettingRepository.cs

@@ -0,0 +1,9 @@
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Domain.Interfaces;
+
+public interface ISiteSettingRepository
+{
+    Task<IReadOnlyDictionary<string, string>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task UpsertAsync(IEnumerable<SiteSetting> settings, CancellationToken cancellationToken = default);
+}

src/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);
+}

src/TaxBaik.Domain/Interfaces/ITaxFilingScheduleRepository.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface ITaxFilingScheduleRepository
+{
+    Task<int> CreateAsync(TaxFilingSchedule schedule, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxFilingSchedule>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<TaxFilingSchedule?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxFilingSchedule>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxFilingSchedule>> GetUpcomingDuesAsync(int daysAhead = 30, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxFilingSchedule>> GetByStatusAsync(string status, CancellationToken cancellationToken = default);
+    Task UpdateAsync(TaxFilingSchedule schedule, CancellationToken cancellationToken = default);
+    Task MarkCompletedAsync(int id, CancellationToken cancellationToken = default);
+}

src/TaxBaik.Domain/Interfaces/ITaxProfileRepository.cs

@@ -0,0 +1,14 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface ITaxProfileRepository
+{
+    Task<int> CreateAsync(TaxProfile profile, CancellationToken cancellationToken = default);
+    Task<TaxProfile?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxProfile>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task UpdateAsync(TaxProfile profile, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxProfile>> GetByRiskLevelAsync(string riskLevel, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxProfile>> GetUpcomingFilingDuesAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+}

src/TaxBaik.Domain/TaxBaik.Domain.csproj

@@ -0,0 +1,7 @@
+<Project Sdk="Microsoft.NET.Sdk">
+  <PropertyGroup>
+    <TargetFramework>net10.0</TargetFramework>
+    <Nullable>enable</Nullable>
+    <ImplicitUsings>enable</ImplicitUsings>
+  </PropertyGroup>
+</Project>

src/TaxBaik.Infrastructure/Class1.cs

@@ -0,0 +1 @@
+namespace TaxBaik.Infrastructure { }

src/TaxBaik.Infrastructure/Data/DbConnectionFactory.cs

@@ -0,0 +1,26 @@
+namespace TaxBaik.Infrastructure.Data;
+
+using System.Data;
+using Microsoft.Extensions.Configuration;
+using Npgsql;
+using Dapper;
+using TaxBaik.Domain.Interfaces;
+
+public sealed class DbConnectionFactory : IDbConnectionFactory
+{
+    static DbConnectionFactory()
+    {
+        // Keep PostgreSQL snake_case columns aligned with C# PascalCase properties.
+        DefaultTypeMap.MatchNamesWithUnderscores = true;
+    }
+
+    private readonly string _connectionString;
+
+    public DbConnectionFactory(IConfiguration configuration)
+    {
+        _connectionString = configuration.GetConnectionString("Default")
+            ?? throw new InvalidOperationException("Missing 'Default' connection string in configuration.");
+    }
+
+    public IDbConnection CreateConnection() => new NpgsqlConnection(_connectionString);
+}

src/TaxBaik.Infrastructure/Data/MigrationRunner.cs

@@ -0,0 +1,176 @@
+using System.Reflection;
+using System.Text;
+using Npgsql;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Infrastructure.Data;
+
+public class MigrationRunner
+{
+    private readonly string _connectionString;
+    private readonly IDbConnectionFactory _connectionFactory;
+
+    public MigrationRunner(string connectionString, IDbConnectionFactory connectionFactory)
+    {
+        _connectionString = connectionString;
+        _connectionFactory = connectionFactory;
+    }
+
+    public async Task RunAsync()
+    {
+        await EnsureMigrationTableAsync();
+        await ExecutePendingMigrationsAsync();
+    }
+
+    private async Task EnsureMigrationTableAsync()
+    {
+        using var conn = new NpgsqlConnection(_connectionString);
+        await conn.OpenAsync();
+
+        using var cmd = conn.CreateCommand();
+        cmd.CommandText = @"
+            CREATE TABLE IF NOT EXISTS schema_migrations (
+                version VARCHAR(50) PRIMARY KEY,
+                description VARCHAR(500),
+                installed_on TIMESTAMPTZ DEFAULT NOW()
+            );";
+        await cmd.ExecuteNonQueryAsync();
+    }
+
+    private async Task ExecutePendingMigrationsAsync()
+    {
+        var executedMigrations = await GetExecutedMigrationsAsync();
+        var migrations = GetAvailableMigrations();
+
+        foreach (var migration in migrations.OrderBy(x => x.Version))
+        {
+            if (!executedMigrations.Contains(migration.Version))
+            {
+                await ExecuteMigrationAsync(migration);
+            }
+        }
+    }
+
+    private async Task<HashSet<string>> GetExecutedMigrationsAsync()
+    {
+        var executed = new HashSet<string>();
+        using var conn = new NpgsqlConnection(_connectionString);
+        await conn.OpenAsync();
+
+        using var cmd = conn.CreateCommand();
+        cmd.CommandText = "SELECT version FROM schema_migrations ORDER BY version;";
+
+        using var reader = await cmd.ExecuteReaderAsync();
+        while (await reader.ReadAsync())
+        {
+            executed.Add(reader.GetString(0));
+        }
+
+        return executed;
+    }
+
+    private List<Migration> GetAvailableMigrations()
+    {
+        var migrations = new List<Migration>();
+
+        // Try file system first (for deployment), then embedded resources
+        var migrationDirs = new[]
+        {
+            "./migrations",                           // relative
+            "/home/kjh2064/taxbaik_active/migrations" // deployment
+        };
+
+        var migrationPath = migrationDirs.FirstOrDefault(Directory.Exists);
+
+        if (migrationPath != null && Directory.Exists(migrationPath))
+        {
+            var files = Directory.GetFiles(migrationPath, "V*.sql").OrderBy(x => x);
+            foreach (var file in files)
+            {
+                var fileName = Path.GetFileNameWithoutExtension(file);
+                if (fileName.StartsWith("V"))
+                {
+                    var version = fileName.Substring(1, fileName.IndexOf('_') - 1);
+                    var description = fileName.Substring(fileName.IndexOf('_') + 2);
+                    var sql = File.ReadAllText(file);
+
+                    migrations.Add(new Migration { Version = version, Description = description, Sql = sql });
+                }
+            }
+        }
+        else
+        {
+            var assembly = Assembly.GetExecutingAssembly();
+            var resourceNames = assembly.GetManifestResourceNames()
+                .Where(x => x.Contains(".Migrations.V") && x.EndsWith(".sql", StringComparison.OrdinalIgnoreCase))
+                .OrderBy(x => x);
+
+            foreach (var resourceName in resourceNames)
+            {
+                using var stream = assembly.GetManifestResourceStream(resourceName);
+                if (stream == null)
+                    continue;
+
+                using var reader = new StreamReader(stream);
+                var sql = reader.ReadToEnd();
+                var fileName = Path.GetFileNameWithoutExtension(resourceName);
+                var versionStart = fileName.IndexOf('V');
+                var versionEnd = fileName.IndexOf('_', versionStart + 1);
+                if (versionStart < 0 || versionEnd < 0)
+                    continue;
+
+                var version = fileName.Substring(versionStart + 1, versionEnd - versionStart - 1);
+                var description = fileName.Substring(versionEnd + 1);
+
+                migrations.Add(new Migration { Version = version, Description = description, Sql = sql });
+            }
+        }
+
+        return migrations;
+    }
+
+    private async Task ExecuteMigrationAsync(Migration migration)
+    {
+        using var conn = new NpgsqlConnection(_connectionString);
+        await conn.OpenAsync();
+
+        try
+        {
+            using var cmd = conn.CreateCommand();
+            cmd.CommandText = migration.Sql;
+            await cmd.ExecuteNonQueryAsync();
+
+            using var insertCmd = conn.CreateCommand();
+            insertCmd.CommandText =
+                "INSERT INTO schema_migrations (version, description) VALUES (@version, @description);";
+            insertCmd.Parameters.AddWithValue("@version", migration.Version);
+            insertCmd.Parameters.AddWithValue("@description", migration.Description);
+            await insertCmd.ExecuteNonQueryAsync();
+
+            Console.WriteLine($"✓ Migration {migration.Version} executed");
+        }
+        catch (Npgsql.PostgresException pgEx) when (pgEx.SqlState == "42P07") // relation already exists
+        {
+            // Already executed previously; mark as done
+            Console.WriteLine($"ℹ Migration {migration.Version} already applied");
+            using var insertCmd = conn.CreateCommand();
+            insertCmd.CommandText =
+                "INSERT INTO schema_migrations (version, description) VALUES (@version, @description) ON CONFLICT (version) DO NOTHING;";
+            insertCmd.Parameters.AddWithValue("@version", migration.Version);
+            insertCmd.Parameters.AddWithValue("@description", migration.Description);
+            await insertCmd.ExecuteNonQueryAsync();
+        }
+        catch (Exception ex)
+        {
+            Console.WriteLine($"✗ Migration {migration.Version} failed: {ex.Message}");
+            throw;
+        }
+    }
+
+    private class Migration
+    {
+        public required string Version { get; set; }
+        public required string Description { get; set; }
+        public required string Sql { get; set; }
+    }
+}

src/TaxBaik.Infrastructure/DependencyInjection.cs

@@ -0,0 +1,34 @@
+namespace TaxBaik.Infrastructure;
+
+using Microsoft.Extensions.DependencyInjection;
+using TaxBaik.Domain.Interfaces;
+using TaxBaik.Infrastructure.Data;
+using TaxBaik.Infrastructure.Repositories;
+
+public static class DependencyInjection
+{
+    public static IServiceCollection AddInfrastructure(this IServiceCollection services)
+    {
+        services.AddSingleton<IDbConnectionFactory, DbConnectionFactory>();
+        services.AddScoped<IAdminUserRepository, AdminUserRepository>();
+        services.AddScoped<ICategoryRepository, CategoryRepository>();
+        services.AddScoped<IBlogPostRepository, BlogPostRepository>();
+        services.AddScoped<IInquiryRepository, InquiryRepository>();
+        services.AddScoped<ISiteSettingRepository, SiteSettingRepository>();
+        services.AddScoped<IAnnouncementRepository, AnnouncementRepository>();
+        services.AddScoped<IClientRepository, ClientRepository>();
+        services.AddScoped<IFaqRepository, FaqRepository>();
+        services.AddScoped<IConsultationRepository, ConsultationRepository>();
+        services.AddScoped<IPortalUserRepository, PortalUserRepository>();
+        services.AddScoped<ITaxFilingRepository, TaxFilingRepository>();
+        services.AddScoped<ICompanyRepository, CompanyRepository>();
+        services.AddScoped<ITaxProfileRepository, TaxProfileRepository>();
+        services.AddScoped<ITaxFilingScheduleRepository, TaxFilingScheduleRepository>();
+        services.AddScoped<IConsultingActivityRepository, ConsultingActivityRepository>();
+        services.AddScoped<IContractRepository, ContractRepository>();
+        services.AddScoped<IRevenueTrackingRepository, RevenueTrackingRepository>();
+        services.AddScoped<ICommonCodeRepository, CommonCodeRepository>();
+
+        return services;
+    }
+}

src/TaxBaik.Infrastructure/Repositories/AdminUserRepository.cs

@@ -0,0 +1,68 @@
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Infrastructure.Repositories;
+
+public class AdminUserRepository : BaseRepository, IAdminUserRepository
+{
+    public AdminUserRepository(IDbConnectionFactory connectionFactory) : base(connectionFactory) { }
+
+    public async Task<AdminUser?> GetByUsernameAsync(string username)
+    {
+        using var conn = _connectionFactory.CreateConnection();
+        return await conn.QueryFirstOrDefaultAsync<AdminUser>(
+            """
+            SELECT
+                id,
+                username,
+                password_hash AS PasswordHash,
+                last_login_at AS LastLoginAt,
+                created_at AS CreatedAt
+            FROM admin_users
+            WHERE username = @username
+            """,
+            new { username });
+    }
+
+    public async Task<AdminUser?> GetByIdAsync(int id)
+    {
+        using var conn = _connectionFactory.CreateConnection();
+        return await conn.QueryFirstOrDefaultAsync<AdminUser>(
+            """
+            SELECT
+                id,
+                username,
+                password_hash AS PasswordHash,
+                last_login_at AS LastLoginAt,
+                created_at AS CreatedAt
+            FROM admin_users
+            WHERE id = @id
+            """,
+            new { id });
+    }
+
+    public async Task CreateAsync(AdminUser user)
+    {
+        using var conn = _connectionFactory.CreateConnection();
+        await conn.ExecuteAsync(
+            "INSERT INTO admin_users (username, password_hash, created_at) VALUES (@username, @passwordHash, NOW())",
+            new { username = user.Username, passwordHash = user.PasswordHash });
+    }
+
+    public async Task UpdatePasswordHashAsync(int id, string passwordHash)
+    {
+        using var conn = _connectionFactory.CreateConnection();
+        await conn.ExecuteAsync(
+            "UPDATE admin_users SET password_hash = @passwordHash WHERE id = @id",
+            new { id, passwordHash });
+    }
+
+    public async Task UpdateLastLoginAtAsync(int id)
+    {
+        using var conn = _connectionFactory.CreateConnection();
+        await conn.ExecuteAsync(
+            "UPDATE admin_users SET last_login_at = NOW() WHERE id = @id",
+            new { id });
+    }
+}

src/TaxBaik.Infrastructure/Repositories/AnnouncementRepository.cs

@@ -0,0 +1,74 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class AnnouncementRepository(IDbConnectionFactory connectionFactory)
+    : BaseRepository(connectionFactory), IAnnouncementRepository
+{
+    private const string SelectColumns =
+        "id, title, content, display_type, is_active, starts_at, ends_at, sort_order, created_at, updated_at";
+
+    public async Task<IEnumerable<Announcement>> GetActiveAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Announcement>(
+            $@"SELECT {SelectColumns}
+               FROM announcements
+               WHERE is_active = TRUE
+                 AND (starts_at IS NULL OR starts_at <= NOW())
+                 AND (ends_at   IS NULL OR ends_at   >= NOW())
+               ORDER BY sort_order DESC, created_at DESC");
+    }
+
+    public async Task<IEnumerable<Announcement>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Announcement>(
+            $"SELECT {SelectColumns} FROM announcements ORDER BY sort_order DESC, created_at DESC");
+    }
+
+    public async Task<Announcement?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Announcement>(
+            $"SELECT {SelectColumns} FROM announcements WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<int> CreateAsync(Announcement announcement, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO announcements
+                (title, content, display_type, is_active, starts_at, ends_at, sort_order, created_at, updated_at)
+              VALUES
+                (@Title, @Content, @DisplayType, @IsActive, @StartsAt, @EndsAt, @SortOrder, NOW(), NOW())
+              RETURNING id",
+            announcement);
+    }
+
+    public async Task UpdateAsync(Announcement announcement, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE announcements
+              SET title        = @Title,
+                  content      = @Content,
+                  display_type = @DisplayType,
+                  is_active    = @IsActive,
+                  starts_at    = @StartsAt,
+                  ends_at      = @EndsAt,
+                  sort_order   = @SortOrder,
+                  updated_at   = NOW()
+              WHERE id = @Id",
+            announcement);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM announcements WHERE id = @Id", new { Id = id });
+    }
+}

src/TaxBaik.Infrastructure/Repositories/BaseRepository.cs

@@ -0,0 +1,11 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using System.Data;
+using TaxBaik.Domain.Interfaces;
+
+public abstract class BaseRepository(IDbConnectionFactory connectionFactory)
+{
+    protected readonly IDbConnectionFactory _connectionFactory = connectionFactory;
+
+    protected IDbConnection Conn() => _connectionFactory.CreateConnection();
+}

src/TaxBaik.Infrastructure/Repositories/BlogPostRepository.cs

@@ -0,0 +1,189 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IBlogPostRepository
+{
+    public async Task<BlogPost?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<BlogPost>(
+            @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
+                     bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.id = @Id AND bp.deleted_at IS NULL",
+            new { Id = id });
+    }
+
+    public async Task<BlogPost?> GetBySlugAsync(string slug, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<BlogPost>(
+            @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
+                     bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.slug = @Slug AND bp.is_published = TRUE AND bp.deleted_at IS NULL",
+            new { Slug = slug });
+    }
+
+    public async Task<(IEnumerable<BlogPost> Items, int Total)> GetPublishedPagedAsync(
+        int page, int pageSize, int? categoryId = null, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var offset = (page - 1) * pageSize;
+
+        using var reader = await conn.QueryMultipleAsync(
+            @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
+                     bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.is_published = TRUE AND bp.deleted_at IS NULL AND (@CategoryId::int IS NULL OR bp.category_id = @CategoryId)
+              ORDER BY bp.published_at DESC
+              LIMIT @PageSize OFFSET @Offset;
+
+              SELECT COUNT(*) FROM blog_posts
+              WHERE is_published = TRUE AND deleted_at IS NULL AND (@CategoryId::int IS NULL OR category_id = @CategoryId);",
+            new { CategoryId = categoryId, PageSize = pageSize, Offset = offset });
+
+        var items = (await reader.ReadAsync<BlogPost>()).ToList();
+        var total = await reader.ReadFirstAsync<int>();
+
+        return (items, total);
+    }
+
+    public async Task<IEnumerable<BlogPost>> GetByCategorySlugAsync(string categorySlug, int limit, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<BlogPost>(
+            @"SELECT bp.id, bp.title, bp.slug, bp.category_id, bp.tags,
+                     bp.published_at, bp.view_count, bp.seo_description, bp.thumbnail_url,
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.is_published = TRUE AND bp.deleted_at IS NULL AND c.slug = @CategorySlug
+              ORDER BY bp.published_at DESC
+              LIMIT @Limit",
+            new { CategorySlug = categorySlug, Limit = limit });
+    }
+
+    public async Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<BlogPost>(
+            @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
+                     bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
+                     bp.is_published, bp.created_at, bp.updated_at, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.deleted_at IS NULL
+              ORDER BY bp.created_at DESC");
+    }
+
+    public async Task<(IEnumerable<BlogPost> Items, int Total)> GetAdminPagedAsync(
+        int page, int pageSize, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var offset = (page - 1) * pageSize;
+
+        using var reader = await conn.QueryMultipleAsync(
+            @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
+                     bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.deleted_at IS NULL
+              ORDER BY bp.created_at DESC
+              LIMIT @PageSize OFFSET @Offset;
+
+              SELECT COUNT(*) FROM blog_posts WHERE deleted_at IS NULL;",
+            new { PageSize = pageSize, Offset = offset });
+
+        var items = (await reader.ReadAsync<BlogPost>()).ToList();
+        var total = await reader.ReadFirstAsync<int>();
+
+        return (items, total);
+    }
+
+    public async Task<(IEnumerable<BlogPost> Items, int Total)> GetArchivedPagedAsync(
+        int page, int pageSize, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var offset = (page - 1) * pageSize;
+
+        using var reader = await conn.QueryMultipleAsync(
+            @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
+                     bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.deleted_at IS NOT NULL
+              ORDER BY bp.deleted_at DESC
+              LIMIT @PageSize OFFSET @Offset;
+
+              SELECT COUNT(*) FROM blog_posts WHERE deleted_at IS NOT NULL;",
+            new { PageSize = pageSize, Offset = offset });
+
+        var items = (await reader.ReadAsync<BlogPost>()).ToList();
+        var total = await reader.ReadFirstAsync<int>();
+        return (items, total);
+    }
+
+    public async Task<int> CreateAsync(BlogPost post, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO blog_posts (title, content, slug, category_id, tags, author_id, published_at,
+                                      seo_title, seo_description, thumbnail_url, is_published, created_at, updated_at)
+              VALUES (@Title, @Content, @Slug, @CategoryId, @Tags, @AuthorId, @PublishedAt,
+                      @SeoTitle, @SeoDescription, @ThumbnailUrl, @IsPublished, NOW(), NOW())
+              RETURNING id",
+            post);
+    }
+
+    public async Task UpdateAsync(BlogPost post, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE blog_posts
+              SET title = @Title, content = @Content, slug = @Slug, category_id = @CategoryId,
+                  tags = @Tags, author_id = @AuthorId, published_at = @PublishedAt,
+                  seo_title = @SeoTitle, seo_description = @SeoDescription,
+                  thumbnail_url = @ThumbnailUrl, is_published = @IsPublished, updated_at = NOW()
+              WHERE id = @Id AND deleted_at IS NULL",
+            post);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+    {
+        await ArchiveAsync(id, cancellationToken);
+    }
+
+    public async Task ArchiveAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE blog_posts SET deleted_at = NOW(), updated_at = NOW() WHERE id = @Id AND deleted_at IS NULL",
+            new { Id = id });
+    }
+
+    public async Task RestoreAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE blog_posts SET deleted_at = NULL, updated_at = NOW() WHERE id = @Id AND deleted_at IS NOT NULL",
+            new { Id = id });
+    }
+
+    public async Task IncrementViewCountAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("UPDATE blog_posts SET view_count = view_count + 1 WHERE id = @Id AND deleted_at IS NULL", new { Id = id });
+    }
+}

src/TaxBaik.Infrastructure/Repositories/CategoryRepository.cs

@@ -0,0 +1,55 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class CategoryRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ICategoryRepository
+{
+    public async Task<IEnumerable<Category>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Category>(
+            "SELECT id, name, slug, sort_order FROM categories ORDER BY sort_order");
+    }
+
+    public async Task<Category?> GetBySlugAsync(string slug, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Category>(
+            "SELECT id, name, slug, sort_order FROM categories WHERE slug = @Slug",
+            new { Slug = slug });
+    }
+
+    public async Task<Category?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Category>(
+            "SELECT id, name, slug, sort_order FROM categories WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<int> CreateAsync(Category category, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO categories (name, slug, sort_order)
+              VALUES (@Name, @Slug, @SortOrder)
+              RETURNING id",
+            category);
+    }
+
+    public async Task UpdateAsync(Category category, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE categories SET name = @Name, slug = @Slug, sort_order = @SortOrder WHERE id = @Id",
+            category);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM categories WHERE id = @Id", new { Id = id });
+    }
+}

src/TaxBaik.Infrastructure/Repositories/ClientRepository.cs

@@ -0,0 +1,97 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ClientRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IClientRepository
+{
+    private const string SelectColumns =
+        "id, name, company_name, phone, email, service_type, tax_type, status, source, memo, created_at, updated_at";
+
+    public async Task<(IEnumerable<Client> Items, int Total)> GetPagedAsync(
+        int page, int pageSize, string? status = null, string? search = null, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        var offset = (page - 1) * pageSize;
+
+        using var reader = await conn.QueryMultipleAsync(
+            $@"SELECT {SelectColumns} FROM clients
+               WHERE (@Status::text IS NULL OR status = @Status)
+                 AND (@Search::text IS NULL OR name ILIKE @SearchLike OR phone ILIKE @SearchLike OR company_name ILIKE @SearchLike)
+               ORDER BY created_at DESC
+               LIMIT @PageSize OFFSET @Offset;
+
+               SELECT COUNT(*) FROM clients
+               WHERE (@Status::text IS NULL OR status = @Status)
+                 AND (@Search::text IS NULL OR name ILIKE @SearchLike OR phone ILIKE @SearchLike OR company_name ILIKE @SearchLike);",
+            new { Status = status, Search = search, SearchLike = string.IsNullOrEmpty(search) ? null : $"%{search}%", PageSize = pageSize, Offset = offset });
+
+        var items = (await reader.ReadAsync<Client>()).ToList();
+        var total = await reader.ReadFirstAsync<int>();
+        return (items, total);
+    }
+
+    public async Task<Client?> GetByIdAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Client>(
+            $"SELECT {SelectColumns} FROM clients WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<Client?> GetByEmailAsync(string email, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Client>(
+            $"SELECT {SelectColumns} FROM clients WHERE email = @Email",
+            new { Email = email });
+    }
+
+    public async Task<Client?> GetByPhoneAsync(string phone, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Client>(
+            $"SELECT {SelectColumns} FROM clients WHERE phone = @Phone",
+            new { Phone = phone });
+    }
+
+    public async Task<int> CountByCreatedAtRangeAsync(DateTime startDateUtc, DateTime endDateUtc, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.ExecuteScalarAsync<int>(
+            @"SELECT COUNT(*)
+              FROM clients
+              WHERE created_at >= @StartDateUtc
+                AND created_at <= @EndDateUtc",
+            new { StartDateUtc = startDateUtc, EndDateUtc = endDateUtc });
+    }
+
+    public async Task<int> CreateAsync(Client client, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO clients (name, company_name, phone, email, service_type, tax_type, status, source, memo, created_at, updated_at)
+              VALUES (@Name, @CompanyName, @Phone, @Email, @ServiceType, @TaxType, @Status, @Source, @Memo, NOW(), NOW())
+              RETURNING id",
+            client);
+    }
+
+    public async Task UpdateAsync(Client client, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE clients
+              SET name = @Name, company_name = @CompanyName, phone = @Phone, email = @Email,
+                  service_type = @ServiceType, tax_type = @TaxType, status = @Status,
+                  source = @Source, memo = @Memo, updated_at = NOW()
+              WHERE id = @Id",
+            client);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM clients WHERE id = @Id", new { Id = id });
+    }
+}

src/TaxBaik.Infrastructure/Repositories/CommonCodeRepository.cs

@@ -0,0 +1,72 @@
+using System.Collections.Generic;
+using System.Data;
+using System.Threading;
+using System.Threading.Tasks;
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Infrastructure.Repositories;
+
+public class CommonCodeRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ICommonCodeRepository
+{
+    public async Task<IEnumerable<string>> GetAllGroupsAsync(CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<string>(
+            "SELECT DISTINCT code_group FROM common_codes WHERE is_active = TRUE ORDER BY code_group");
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<CommonCode>(
+            @"SELECT code_group as CodeGroup, code_value as CodeValue, code_name as CodeName, sort_order as SortOrder, is_active as IsActive
+              FROM common_codes 
+              WHERE code_group = @CodeGroup AND is_active = TRUE 
+              ORDER BY sort_order",
+            new { CodeGroup = codeGroup });
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<CommonCode>(
+            @"SELECT code_group as CodeGroup, code_value as CodeValue, code_name as CodeName, sort_order as SortOrder, is_active as IsActive
+              FROM common_codes 
+              WHERE is_active = TRUE 
+              ORDER BY code_group, sort_order");
+    }
+
+    public async Task<CommonCode?> GetAsync(string codeGroup, string codeValue, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QuerySingleOrDefaultAsync<CommonCode>(
+            @"SELECT code_group as CodeGroup, code_value as CodeValue, code_name as CodeName, sort_order as SortOrder, is_active as IsActive
+              FROM common_codes
+              WHERE code_group = @CodeGroup AND code_value = @CodeValue",
+            new { CodeGroup = codeGroup, CodeValue = codeValue });
+    }
+
+    public async Task UpsertAsync(CommonCode code, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"INSERT INTO common_codes (code_group, code_value, code_name, sort_order, is_active)
+              VALUES (@CodeGroup, @CodeValue, @CodeName, @SortOrder, @IsActive)
+              ON CONFLICT (code_group, code_value) DO UPDATE
+              SET code_name = EXCLUDED.code_name,
+                  sort_order = EXCLUDED.sort_order,
+                  is_active = EXCLUDED.is_active",
+            code);
+    }
+
+    public async Task DeleteAsync(string codeGroup, string codeValue, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"DELETE FROM common_codes
+              WHERE code_group = @CodeGroup AND code_value = @CodeValue",
+            new { CodeGroup = codeGroup, CodeValue = codeValue });
+    }
+}

src/TaxBaik.Infrastructure/Repositories/CompanyRepository.cs

@@ -0,0 +1,82 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class CompanyRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ICompanyRepository
+{
+    public async Task<int> CreateAsync(Company company, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO companies (company_code, company_name, contact_person, phone, email, memo, is_active, created_at, updated_at)
+              VALUES (@CompanyCode, @CompanyName, @ContactPerson, @Phone, @Email, @Memo, @IsActive, NOW(), NOW())
+              RETURNING id",
+            company);
+    }
+
+    public async Task<Company?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Company>(
+            @"SELECT id, company_code, company_name, contact_person, phone, email, memo, is_active, created_at, updated_at
+              FROM companies WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<Company?> GetByCodeAsync(string code, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Company>(
+            @"SELECT id, company_code, company_name, contact_person, phone, email, memo, is_active, created_at, updated_at
+              FROM companies WHERE company_code = @Code",
+            new { Code = code });
+    }
+
+    public async Task<IEnumerable<Company>> GetAllActiveAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Company>(
+            @"SELECT id, company_code, company_name, contact_person, phone, email, memo, is_active, created_at, updated_at
+              FROM companies WHERE is_active = TRUE ORDER BY company_name");
+    }
+
+    public async Task<(IEnumerable<Company> Items, int Total)> GetPagedAsync(int page, int pageSize, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var offset = (page - 1) * pageSize;
+
+        using var reader = await conn.QueryMultipleAsync(
+            @"SELECT id, company_code, company_name, contact_person, phone, email, memo, is_active, created_at, updated_at
+              FROM companies
+              ORDER BY company_name
+              LIMIT @PageSize OFFSET @Offset;
+
+              SELECT COUNT(*) FROM companies;",
+            new { PageSize = pageSize, Offset = offset });
+
+        var items = (await reader.ReadAsync<Company>()).ToList();
+        var total = await reader.ReadFirstAsync<int>();
+
+        return (items, total);
+    }
+
+    public async Task UpdateAsync(Company company, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE companies
+              SET company_code = @CompanyCode, company_name = @CompanyName,
+                  contact_person = @ContactPerson, phone = @Phone, email = @Email,
+                  memo = @Memo, is_active = @IsActive, updated_at = NOW()
+              WHERE id = @Id",
+            company);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM companies WHERE id = @Id", new { Id = id });
+    }
+}

src/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 });
+    }
+}

src/TaxBaik.Infrastructure/Repositories/ConsultingActivityRepository.cs

@@ -0,0 +1,65 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ConsultingActivityRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IConsultingActivityRepository
+{
+    public async Task<int> CreateAsync(ConsultingActivity activity, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO consulting_activities (client_id, activity_type, activity_date, activity_time, assigned_consultant, description, outcome, next_followup_date, notes, created_at, updated_at)
+              VALUES (@ClientId, @ActivityType, @ActivityDate, @ActivityTime, @AssignedConsultantId, @Description, @Outcome, @NextFollowupDate, @Notes, NOW(), NOW())
+              RETURNING id",
+            activity);
+    }
+
+    public async Task<IEnumerable<ConsultingActivity>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<ConsultingActivity>(
+            @"SELECT id, client_id, activity_type, activity_date, activity_time, assigned_consultant, description, outcome, next_followup_date, notes, created_at, updated_at
+              FROM consulting_activities ORDER BY activity_date DESC");
+    }
+
+    public async Task<IEnumerable<ConsultingActivity>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<ConsultingActivity>(
+            @"SELECT id, client_id, activity_type, activity_date, activity_time, assigned_consultant, description, outcome, next_followup_date, notes, created_at, updated_at
+              FROM consulting_activities WHERE client_id = @ClientId ORDER BY activity_date DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<ConsultingActivity>> GetPendingFollowupsAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<ConsultingActivity>(
+            @"SELECT id, client_id, activity_type, activity_date, activity_time, assigned_consultant, description, outcome, next_followup_date, notes, created_at, updated_at
+              FROM consulting_activities WHERE next_followup_date IS NOT NULL AND next_followup_date <= CURRENT_DATE
+              ORDER BY next_followup_date ASC");
+    }
+
+    public async Task<IEnumerable<ConsultingActivity>> GetByConsultantAsync(int consultantId, DateTime fromDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<ConsultingActivity>(
+            @"SELECT id, client_id, activity_type, activity_date, activity_time, assigned_consultant, description, outcome, next_followup_date, notes, created_at, updated_at
+              FROM consulting_activities WHERE assigned_consultant = @ConsultantId AND activity_date >= @FromDate
+              ORDER BY activity_date DESC",
+            new { ConsultantId = consultantId, FromDate = fromDate });
+    }
+
+    public async Task UpdateAsync(ConsultingActivity activity, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE consulting_activities SET activity_type = @ActivityType, activity_date = @ActivityDate,
+              activity_time = @ActivityTime, assigned_consultant = @AssignedConsultantId, description = @Description,
+              outcome = @Outcome, next_followup_date = @NextFollowupDate, notes = @Notes, updated_at = NOW()
+              WHERE id = @Id",
+            activity);
+    }
+}

src/TaxBaik.Infrastructure/Repositories/ContractRepository.cs

@@ -0,0 +1,82 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ContractRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IContractRepository
+{
+    public async Task<int> CreateAsync(Contract contract, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO contracts (client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at)
+              VALUES (@ClientId, @ContractNumber, @ServiceType, @ContractDate, @StartDate, @EndDate, @MonthlyFee, @TotalAmount, @PaymentStatus, @Status, @Notes, NOW(), NOW())
+              RETURNING id",
+            contract);
+    }
+
+    public async Task<IEnumerable<Contract>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Contract>(
+            @"SELECT id, client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at
+              FROM contracts ORDER BY contract_date DESC");
+    }
+
+    public async Task<Contract?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Contract>(
+            @"SELECT id, client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at
+              FROM contracts WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<IEnumerable<Contract>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Contract>(
+            @"SELECT id, client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at
+              FROM contracts WHERE client_id = @ClientId ORDER BY contract_date DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<Contract>> GetActiveContractsAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Contract>(
+            @"SELECT id, client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at
+              FROM contracts WHERE status = 'active' ORDER BY client_id");
+    }
+
+    public async Task<IEnumerable<Contract>> GetExpiringContractsAsync(int daysAhead = 30, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Contract>(
+            @"SELECT id, client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at
+              FROM contracts
+              WHERE status = 'active' AND end_date IS NOT NULL AND end_date BETWEEN CURRENT_DATE AND CURRENT_DATE + INTERVAL '1 day' * @DaysAhead
+              ORDER BY end_date ASC",
+            new { DaysAhead = daysAhead });
+    }
+
+    public async Task UpdateAsync(Contract contract, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE contracts SET contract_number = @ContractNumber, service_type = @ServiceType, contract_date = @ContractDate,
+              start_date = @StartDate, end_date = @EndDate, monthly_fee = @MonthlyFee, total_amount = @TotalAmount,
+              payment_status = @PaymentStatus, status = @Status, notes = @Notes, updated_at = NOW()
+              WHERE id = @Id",
+            contract);
+    }
+
+    public async Task<decimal> GetMonthlyRecurringRevenueAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var result = await conn.QueryFirstAsync<decimal>(
+            @"SELECT COALESCE(SUM(monthly_fee), 0) FROM contracts WHERE status = 'active' AND monthly_fee IS NOT NULL");
+        return result;
+    }
+}

src/TaxBaik.Infrastructure/Repositories/FaqRepository.cs

@@ -0,0 +1,60 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class FaqRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IFaqRepository
+{
+    private const string SelectColumns =
+        "id, question, answer, category, sort_order, is_active, created_at, updated_at";
+
+    public async Task<IEnumerable<Faq>> GetActiveAsync(CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Faq>(
+            $"SELECT {SelectColumns} FROM faqs WHERE is_active = TRUE ORDER BY sort_order, id");
+    }
+
+    public async Task<IEnumerable<Faq>> GetAllAsync(CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Faq>(
+            $"SELECT {SelectColumns} FROM faqs ORDER BY sort_order, id");
+    }
+
+    public async Task<Faq?> GetByIdAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Faq>(
+            $"SELECT {SelectColumns} FROM faqs WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<int> CreateAsync(Faq faq, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO faqs (question, answer, category, sort_order, is_active, created_at, updated_at)
+              VALUES (@Question, @Answer, @Category, @SortOrder, @IsActive, NOW(), NOW())
+              RETURNING id",
+            faq);
+    }
+
+    public async Task UpdateAsync(Faq faq, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE faqs
+              SET question = @Question, answer = @Answer, category = @Category,
+                  sort_order = @SortOrder, is_active = @IsActive, updated_at = NOW()
+              WHERE id = @Id",
+            faq);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM faqs WHERE id = @Id", new { Id = id });
+    }
+}