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.Web/Controllers/AdminDashboardController.cs

@@ -0,0 +1,122 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+/// <summary>
+/// 관리자 대시보드 API
+/// SOLID: Single Responsibility - 대시보드 데이터만 담당
+/// </summary>
+[ApiController]
+[Route("api/admin-dashboard")]
+[Authorize]
+public class AdminDashboardController : ControllerBase
+{
+    private readonly AdminDashboardService _dashboardService;
+    private readonly TaxFilingService _taxFilingService;
+
+    public AdminDashboardController(
+        AdminDashboardService dashboardService,
+        TaxFilingService taxFilingService)
+    {
+        _dashboardService = dashboardService;
+        _taxFilingService = taxFilingService;
+    }
+
+    /// <summary>
+    /// 대시보드 요약 정보 조회
+    /// GET /api/admin-dashboard/summary
+    /// </summary>
+    [HttpGet("summary")]
+    public async Task<IActionResult> GetSummary()
+    {
+        try
+        {
+            var summary = await _dashboardService.GetSummaryAsync();
+            return Ok(summary);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails
+            {
+                Title = "대시보드 요약 조회 실패",
+                Detail = ex.Message,
+                Status = StatusCodes.Status500InternalServerError
+            });
+        }
+    }
+
+    /// <summary>
+    /// 30일 이내 마감 임박 신고 조회
+    /// GET /api/admin-dashboard/upcoming-filings?days=30
+    /// </summary>
+    [HttpGet("upcoming-filings")]
+    public async Task<IActionResult> GetUpcomingFilings([FromQuery] int days = 30)
+    {
+        try
+        {
+            if (days <= 0) days = 30;
+            var filings = await _taxFilingService.GetUpcomingAsync(days);
+            return Ok(new { data = filings, days });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails
+            {
+                Title = "마감 임박 신고 조회 실패",
+                Detail = ex.Message,
+                Status = StatusCodes.Status500InternalServerError
+            });
+        }
+    }
+
+    /// <summary>
+    /// 최근 문의 조회
+    /// GET /api/admin-dashboard/recent-inquiries?limit=10
+    /// </summary>
+    [HttpGet("recent-inquiries")]
+    public async Task<IActionResult> GetRecentInquiries([FromQuery] int limit = 10)
+    {
+        try
+        {
+            if (limit <= 0) limit = 10;
+            if (limit > 100) limit = 100; // 보안: 최대 100개
+
+            var inquiries = await _dashboardService.GetRecentInquiriesAsync(limit);
+            return Ok(new { data = inquiries, limit });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails
+            {
+                Title = "최근 문의 조회 실패",
+                Detail = ex.Message,
+                Status = StatusCodes.Status500InternalServerError
+            });
+        }
+    }
+
+    /// <summary>
+    /// 월별 통계
+    /// GET /api/admin-dashboard/monthly-stats?month=2026-06
+    /// </summary>
+    [HttpGet("monthly-stats")]
+    public async Task<IActionResult> GetMonthlyStats([FromQuery] string? month = null)
+    {
+        try
+        {
+            var stats = await _dashboardService.GetMonthlyStatsAsync(month);
+            return Ok(stats);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails
+            {
+                Title = "월별 통계 조회 실패",
+                Detail = ex.Message,
+                Status = StatusCodes.Status500InternalServerError
+            });
+        }
+    }
+}

src/TaxBaik.Web/Controllers/AnnouncementController.cs

@@ -0,0 +1,88 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.DTOs;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+public class AnnouncementController : ControllerBase
+{
+    private readonly AnnouncementService _announcementService;
+
+    public AnnouncementController(AnnouncementService announcementService)
+    {
+        _announcementService = announcementService;
+    }
+
+    [HttpGet("active")]
+    public async Task<IActionResult> GetActive()
+    {
+        var announcements = await _announcementService.GetActiveAsync();
+        return Ok(new { data = announcements });
+    }
+
+    [HttpGet]
+    [Authorize]
+    public async Task<IActionResult> GetAll()
+    {
+        var announcements = await _announcementService.GetAllAsync();
+        return Ok(new { data = announcements });
+    }
+
+    [HttpGet("{id}")]
+    [Authorize]
+    public async Task<IActionResult> GetById(int id)
+    {
+        var announcement = await _announcementService.GetByIdAsync(id);
+        if (announcement == null)
+            return NotFound(new ProblemDetails { Title = "공지사항을 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+        return Ok(announcement);
+    }
+
+    [HttpPost]
+    [Authorize]
+    public async Task<IActionResult> Create([FromBody] AnnouncementDto dto)
+    {
+        try
+        {
+            var announcementId = await _announcementService.CreateAsync(dto);
+            var result = await _announcementService.GetByIdAsync(announcementId);
+            return CreatedAtAction(nameof(GetById), new { id = announcementId }, result);
+        }
+        catch (Exception ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpPut("{id}")]
+    [Authorize]
+    public async Task<IActionResult> Update(int id, [FromBody] AnnouncementDto dto)
+    {
+        dto.Id = id;
+        try
+        {
+            await _announcementService.UpdateAsync(dto);
+            var result = await _announcementService.GetByIdAsync(id);
+            if (result == null)
+                return NotFound(new ProblemDetails { Title = "공지사항을 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+            return Ok(result);
+        }
+        catch (Exception ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpDelete("{id}")]
+    [Authorize]
+    public async Task<IActionResult> Delete(int id)
+    {
+        await _announcementService.DeleteAsync(id);
+        return NoContent();
+    }
+}

src/TaxBaik.Web/Controllers/AuthController.cs

@@ -0,0 +1,126 @@
+using Microsoft.AspNetCore.Mvc;
+using System.Security.Claims;
+using TaxBaik.Web.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+public class AuthController : ControllerBase
+{
+    private readonly AuthService _authService;
+
+    public AuthController(AuthService authService)
+    {
+        _authService = authService;
+    }
+
+    [HttpPost("login")]
+    public async Task<IActionResult> Login([FromBody] LoginRequest request)
+    {
+        if (string.IsNullOrWhiteSpace(request.Username) || string.IsNullOrWhiteSpace(request.Password))
+            return BadRequest(new ProblemDetails { Title = "로그인 정보가 필요합니다.", Status = StatusCodes.Status400BadRequest });
+
+        var tokenPair = await _authService.AuthenticateAndGenerateTokenPairAsync(request.Username, request.Password);
+        if (tokenPair == null)
+            return Unauthorized(new ProblemDetails { Title = "아이디 또는 비밀번호가 올바르지 않습니다.", Status = StatusCodes.Status401Unauthorized });
+
+        return Ok(new
+        {
+            token = tokenPair.AccessToken,
+            accessToken = tokenPair.AccessToken,
+            refreshToken = tokenPair.RefreshToken,
+            expiresIn = tokenPair.ExpiresIn
+        });
+    }
+
+    [HttpPost("refresh")]
+    public async Task<IActionResult> Refresh([FromBody] RefreshTokenRequest request)
+    {
+        if (string.IsNullOrWhiteSpace(request.RefreshToken))
+            return BadRequest(new ProblemDetails { Title = "Refresh token이 필요합니다.", Status = StatusCodes.Status400BadRequest });
+
+        var tokenPair = await _authService.RefreshAccessTokenAsync(request.RefreshToken);
+        if (tokenPair == null)
+            return Unauthorized(new ProblemDetails { Title = "Refresh token이 유효하지 않습니다.", Status = StatusCodes.Status401Unauthorized });
+
+        return Ok(new
+        {
+            token = tokenPair.AccessToken,
+            accessToken = tokenPair.AccessToken,
+            refreshToken = tokenPair.RefreshToken,
+            expiresIn = tokenPair.ExpiresIn
+        });
+    }
+
+    [HttpPost("change-password")]
+    [Microsoft.AspNetCore.Authorization.Authorize]
+    public async Task<IActionResult> ChangePassword([FromBody] ChangePasswordRequest request)
+    {
+        var username = User.FindFirstValue(ClaimTypes.Name);
+        if (string.IsNullOrWhiteSpace(username))
+            return Unauthorized(new ProblemDetails { Title = "인증 정보가 올바르지 않습니다.", Status = StatusCodes.Status401Unauthorized });
+
+        try
+        {
+            var changed = await _authService.ChangePasswordAsync(username, request.CurrentPassword, request.NewPassword);
+            if (!changed)
+                return Unauthorized(new ProblemDetails { Title = "현재 비밀번호가 올바르지 않습니다.", Status = StatusCodes.Status401Unauthorized });
+
+            return Ok(new { message = "비밀번호가 변경되었습니다." });
+        }
+        catch (ArgumentException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpPost("reset-password")]
+    public async Task<IActionResult> ResetPassword([FromBody] ResetPasswordRequest request)
+    {
+        try
+        {
+            var reset = await _authService.ResetPasswordAsync(request.Username, request.NewPassword, request.ResetToken);
+            if (!reset)
+                return Unauthorized(new ProblemDetails { Title = "재설정 토큰 또는 사용자 정보가 올바르지 않습니다.", Status = StatusCodes.Status401Unauthorized });
+
+            return Ok(new { message = "비밀번호가 재설정되었습니다." });
+        }
+        catch (InvalidOperationException)
+        {
+            return StatusCode(StatusCodes.Status503ServiceUnavailable, new ProblemDetails
+            {
+                Title = "비밀번호 재설정 토큰이 서버에 설정되어 있지 않습니다.",
+                Status = StatusCodes.Status503ServiceUnavailable
+            });
+        }
+        catch (ArgumentException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+}
+
+public class LoginRequest
+{
+    public string Username { get; set; } = string.Empty;
+    public string Password { get; set; } = string.Empty;
+}
+
+public class ChangePasswordRequest
+{
+    public string CurrentPassword { get; set; } = string.Empty;
+    public string NewPassword { get; set; } = string.Empty;
+}
+
+public class ResetPasswordRequest
+{
+    public string Username { get; set; } = string.Empty;
+    public string NewPassword { get; set; } = string.Empty;
+    public string ResetToken { get; set; } = string.Empty;
+}
+
+public class RefreshTokenRequest
+{
+    public string RefreshToken { get; set; } = string.Empty;
+}

src/TaxBaik.Web/Controllers/BlogController.cs

@@ -0,0 +1,116 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+using TaxBaik.Application.DTOs;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+public class BlogController : ControllerBase
+{
+    private readonly BlogService _blogService;
+
+    public BlogController(BlogService blogService)
+    {
+        _blogService = blogService;
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetPublished([FromQuery] int page = 1, [FromQuery] int pageSize = 12)
+    {
+        var (items, total) = await _blogService.GetPublishedPagedAsync(page, pageSize);
+        return Ok(new { data = items, total, page, pageSize });
+    }
+
+    [HttpGet("{slug}")]
+    public async Task<IActionResult> GetBySlug(string slug)
+    {
+        var post = await _blogService.GetBySlugAsync(slug);
+        if (post == null)
+            return NotFound(new ProblemDetails { Title = "포스트를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+        return Ok(post);
+    }
+
+    [HttpGet("admin/{id:int}")]
+    [Authorize]
+    public async Task<IActionResult> GetById(int id)
+    {
+        var post = await _blogService.GetByIdAsync(id);
+        if (post == null)
+            return NotFound(new ProblemDetails { Title = "포스트를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+        return Ok(post);
+    }
+
+    [HttpGet("admin/all")]
+    [Authorize]
+    public async Task<IActionResult> GetAll()
+    {
+        var posts = await _blogService.GetAllAsync();
+        return Ok(posts);
+    }
+
+    [HttpGet("admin")]
+    [Authorize]
+    public async Task<IActionResult> GetAdminPaged([FromQuery] int page = 1, [FromQuery] int pageSize = 20)
+    {
+        var (items, total) = await _blogService.GetAdminPagedAsync(page, pageSize);
+        return Ok(new { data = items, total, page, pageSize });
+    }
+
+    [HttpGet("admin/archived")]
+    [Authorize]
+    public async Task<IActionResult> GetArchivedPaged([FromQuery] int page = 1, [FromQuery] int pageSize = 20)
+    {
+        var (items, total) = await _blogService.GetArchivedPagedAsync(page, pageSize);
+        return Ok(new { data = items, total, page, pageSize });
+    }
+
+    [HttpPost]
+    [Authorize]
+    public async Task<IActionResult> Create([FromBody] CreateBlogPostDto dto)
+    {
+        try
+        {
+            var result = await _blogService.CreateAsync(dto);
+            return CreatedAtAction(nameof(GetBySlug), new { slug = result.Slug }, result);
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpPut("{id}")]
+    [Authorize]
+    public async Task<IActionResult> Update(int id, [FromBody] CreateBlogPostDto dto)
+    {
+        try
+        {
+            var result = await _blogService.UpdateAsync(id, dto);
+            if (result == null)
+                return NotFound(new ProblemDetails { Title = "포스트를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+            return Ok(result);
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpDelete("{id}")]
+    [Authorize]
+    public async Task<IActionResult> Delete(int id)
+    {
+        await _blogService.ArchiveAsync(id);
+        return NoContent();
+    }
+
+    [HttpPost("{id}/restore")]
+    [Authorize]
+    public async Task<IActionResult> Restore(int id)
+    {
+        await _blogService.RestoreAsync(id);
+        return NoContent();
+    }
+}

src/TaxBaik.Web/Controllers/CategoryController.cs

@@ -0,0 +1,59 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+public class CategoryController : ControllerBase
+{
+    private readonly CategoryService _categoryService;
+
+    public CategoryController(CategoryService categoryService)
+    {
+        _categoryService = categoryService;
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetAll()
+    {
+        var categories = await _categoryService.GetAllAsync();
+        return Ok(categories);
+    }
+
+    [HttpPost]
+    [Authorize]
+    public async Task<IActionResult> Create([FromBody] CreateCategoryRequest request)
+    {
+        if (string.IsNullOrWhiteSpace(request.Name))
+            return BadRequest(new { message = "Category name is required" });
+
+        var category = await _categoryService.CreateAsync(request.Name, request.Description);
+        return CreatedAtAction(nameof(GetAll), category);
+    }
+
+    [HttpPut("{id}")]
+    [Authorize]
+    public async Task<IActionResult> Update(int id, [FromBody] CreateCategoryRequest request)
+    {
+        var category = await _categoryService.UpdateAsync(id, request.Name, request.Description);
+        if (category == null)
+            return NotFound(new { message = "Category not found" });
+        return Ok(category);
+    }
+
+    [HttpDelete("{id}")]
+    [Authorize]
+    public async Task<IActionResult> Delete(int id)
+    {
+        await _categoryService.DeleteAsync(id);
+        return NoContent();
+    }
+}
+
+public class CreateCategoryRequest
+{
+    public string Name { get; set; } = string.Empty;
+    public string? Description { get; set; }
+}

src/TaxBaik.Web/Controllers/ClientController.cs

@@ -0,0 +1,80 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.DTOs;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class ClientController : ControllerBase
+{
+    private readonly ClientService _clientService;
+
+    public ClientController(ClientService clientService)
+    {
+        _clientService = clientService;
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetPaged(
+        [FromQuery] int page = 1,
+        [FromQuery] int pageSize = 20,
+        [FromQuery] string? status = null,
+        [FromQuery] string? search = null)
+    {
+        var (clients, total) = await _clientService.GetPagedAsync(page, pageSize, status, search);
+        return Ok(new { data = clients, total, page, pageSize });
+    }
+
+    [HttpGet("{id}")]
+    public async Task<IActionResult> GetById(int id)
+    {
+        var client = await _clientService.GetByIdAsync(id);
+        if (client == null)
+            return NotFound(new ProblemDetails { Title = "고객을 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+        return Ok(client);
+    }
+
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] CreateClientDto dto)
+    {
+        try
+        {
+            var clientId = await _clientService.CreateAsync(dto);
+            var client = await _clientService.GetByIdAsync(clientId);
+            return CreatedAtAction(nameof(GetById), new { id = clientId }, client);
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpPut("{id}")]
+    public async Task<IActionResult> Update(int id, [FromBody] CreateClientDto dto)
+    {
+        try
+        {
+            await _clientService.UpdateAsync(id, dto);
+            var client = await _clientService.GetByIdAsync(id);
+            if (client == null)
+                return NotFound(new ProblemDetails { Title = "고객을 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+            return Ok(client);
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpDelete("{id}")]
+    public async Task<IActionResult> Delete(int id)
+    {
+        await _clientService.DeleteAsync(id);
+        return NoContent();
+    }
+}

src/TaxBaik.Web/Controllers/ClientLogsController.cs

@@ -0,0 +1,73 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.RateLimiting;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/client-logs")]
+[AllowAnonymous]
+[EnableRateLimiting("client-logs")]
+public class ClientLogsController(ILogger<ClientLogsController> logger) : ControllerBase
+{
+    [HttpPost]
+    public IActionResult Post([FromBody] ClientLogEntry entry)
+    {
+        if (string.IsNullOrWhiteSpace(entry.Message))
+        {
+            return BadRequest();
+        }
+
+        var logMessage = "ClientLog {Level} {Source} {Message} Url={Url} Route={Route} Screen={Screen} Feature={Feature} Action={Action} Step={Step} Entity={Entity} EntityId={EntityId} DataKey={DataKey} BuildVersion={BuildVersion} UserAgent={UserAgent} Stack={Stack}";
+        var args = new object?[]
+        {
+            entry.Level ?? "error",
+            entry.Source ?? "unknown",
+            entry.Message,
+            entry.Url ?? string.Empty,
+            entry.Route ?? string.Empty,
+            entry.Screen ?? string.Empty,
+            entry.Feature ?? string.Empty,
+            entry.Action ?? string.Empty,
+            entry.Step ?? string.Empty,
+            entry.Entity ?? string.Empty,
+            entry.EntityId ?? string.Empty,
+            entry.DataKey ?? string.Empty,
+            entry.BuildVersion ?? string.Empty,
+            entry.UserAgent ?? string.Empty,
+            entry.Stack ?? string.Empty
+        };
+
+        // Client errors (level: error) → Telegram alert
+        // Client warnings (level: warning/info) → Log file only
+        if (entry.Level?.Equals("error", StringComparison.OrdinalIgnoreCase) ?? true)
+        {
+            logger.LogError(logMessage, args);
+        }
+        else
+        {
+            logger.LogWarning(logMessage, args);
+        }
+
+        return Ok();
+    }
+}
+
+public sealed class ClientLogEntry
+{
+    public string? Level { get; set; }
+    public string? Source { get; set; }
+    public string? Message { get; set; }
+    public string? Url { get; set; }
+    public string? Route { get; set; }
+    public string? Screen { get; set; }
+    public string? Feature { get; set; }
+    public string? Action { get; set; }
+    public string? Step { get; set; }
+    public string? Entity { get; set; }
+    public string? EntityId { get; set; }
+    public string? DataKey { get; set; }
+    public string? BuildVersion { get; set; }
+    public string? UserAgent { get; set; }
+    public string? Stack { get; set; }
+}

src/TaxBaik.Web/Controllers/CommonCodeController.cs

@@ -0,0 +1,82 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class CommonCodeController(CommonCodeService commonCodeService) : ControllerBase
+{
+    [HttpGet]
+    public async Task<IActionResult> GetAllActive()
+    {
+        try
+        {
+            var codes = await commonCodeService.GetAllActiveAsync();
+            return Ok(codes);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "공통코드 조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("group/{group}")]
+    public async Task<IActionResult> GetByGroup(string group)
+    {
+        try
+        {
+            var codes = await commonCodeService.GetByGroupAsync(group);
+            return Ok(codes);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "그룹별 공통코드 조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("groups")]
+    public async Task<IActionResult> GetGroups()
+    {
+        try
+        {
+            var groups = await commonCodeService.GetAllGroupsAsync();
+            return Ok(groups);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "공통코드 그룹 조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("{group}/{value}")]
+    public async Task<IActionResult> Get(string group, string value)
+    {
+        var code = await commonCodeService.GetAsync(group, value);
+        return code is null ? NotFound() : Ok(code);
+    }
+
+    [HttpPost]
+    public async Task<IActionResult> Upsert([FromBody] CommonCode code)
+    {
+        if (string.IsNullOrWhiteSpace(code.CodeGroup) || string.IsNullOrWhiteSpace(code.CodeValue) || string.IsNullOrWhiteSpace(code.CodeName))
+            return BadRequest(new { error = "코드 그룹, 값, 이름은 필수입니다." });
+        if (code.CodeGroup.Any(char.IsWhiteSpace))
+            return BadRequest(new { error = "code_group에는 공백을 사용할 수 없습니다." });
+        if (code.CodeValue.Contains(' '))
+            return BadRequest(new { error = "code_value에는 공백을 사용할 수 없습니다." });
+
+        await commonCodeService.UpsertAsync(code);
+        return Ok(code);
+    }
+
+    [HttpDelete("{group}/{value}")]
+    public async Task<IActionResult> Delete(string group, string value)
+    {
+        await commonCodeService.DeleteAsync(group, value);
+        return NoContent();
+    }
+}

src/TaxBaik.Web/Controllers/CompanyController.cs

@@ -0,0 +1,117 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class CompanyController(CompanyService companyService) : ControllerBase
+{
+    [HttpGet("{id:int}")]
+    public async Task<IActionResult> GetById(int id)
+    {
+        try
+        {
+            var company = await companyService.GetByIdAsync(id);
+            if (company == null)
+                return NotFound(new ProblemDetails { Title = "회사를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+            return Ok(company);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails { Title = "회사 조회 실패", Detail = ex.Message, Status = StatusCodes.Status500InternalServerError });
+        }
+    }
+
+    [HttpGet("code/{code}")]
+    public async Task<IActionResult> GetByCode(string code)
+    {
+        try
+        {
+            var company = await companyService.GetByCodeAsync(code);
+            if (company == null)
+                return NotFound(new ProblemDetails { Title = "회사를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+            return Ok(company);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails { Title = "회사 조회 실패", Detail = ex.Message, Status = StatusCodes.Status500InternalServerError });
+        }
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetPaged([FromQuery] int page = 1, [FromQuery] int pageSize = 20)
+    {
+        try
+        {
+            var (companies, total) = await companyService.GetPagedAsync(page, pageSize);
+            return Ok(new { data = companies, total, page, pageSize });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails { Title = "회사 목록 조회 실패", Detail = ex.Message, Status = StatusCodes.Status500InternalServerError });
+        }
+    }
+
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] CreateCompanyRequest request)
+    {
+        try
+        {
+            var id = await companyService.CreateAsync(
+                request.CompanyCode, request.CompanyName, request.ContactPerson,
+                request.Phone, request.Email, request.Memo);
+            return CreatedAtAction(nameof(GetById), new { id }, new { message = "회사가 등록되었습니다.", id });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails { Title = "회사 등록 실패", Detail = ex.Message, Status = StatusCodes.Status500InternalServerError });
+        }
+    }
+
+    [HttpPut("{id:int}")]
+    public async Task<IActionResult> Update(int id, [FromBody] UpdateCompanyRequest request)
+    {
+        try
+        {
+            await companyService.UpdateAsync(id, request.CompanyCode, request.CompanyName,
+                request.ContactPerson, request.Phone, request.Email, request.Memo, request.IsActive);
+            return Ok(new { message = "회사가 수정되었습니다." });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails { Title = "회사 수정 실패", Detail = ex.Message, Status = StatusCodes.Status500InternalServerError });
+        }
+    }
+
+    [HttpDelete("{id:int}")]
+    public async Task<IActionResult> Delete(int id)
+    {
+        try
+        {
+            await companyService.DeleteAsync(id);
+            return Ok(new { message = "회사가 삭제되었습니다." });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new ProblemDetails { Title = "회사 삭제 실패", Detail = ex.Message, Status = StatusCodes.Status500InternalServerError });
+        }
+    }
+
+    public record CreateCompanyRequest(string CompanyCode, string CompanyName, string? ContactPerson, string? Phone, string? Email, string? Memo);
+    public record UpdateCompanyRequest(string CompanyCode, string CompanyName, string? ContactPerson, string? Phone, string? Email, string? Memo, bool IsActive);
+}

src/TaxBaik.Web/Controllers/ConsultingActivityController.cs

@@ -0,0 +1,120 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class ConsultingActivityController(ConsultingActivityService service) : ControllerBase
+{
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] CreateConsultingActivityRequest request)
+    {
+        try
+        {
+            var id = await service.CreateAsync(request.ClientId, request.ActivityType, request.ActivityDate,
+                request.Description, request.ConsultantId, request.NextFollowupDate);
+            return CreatedAtAction(nameof(GetById), new { id }, new { id });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new { error = ex.Message });
+        }
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetAll()
+    {
+        try
+        {
+            var activities = await service.GetAllAsync();
+            return Ok(activities);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("{id:int}")]
+    public async Task<IActionResult> GetById(int id)
+    {
+        try
+        {
+            var activity = await service.GetByClientIdAsync(id);
+            if (activity == null)
+                return NotFound(new { error = "상담 활동을 찾을 수 없습니다." });
+            return Ok(activity);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("client/{clientId:int}")]
+    public async Task<IActionResult> GetByClientId(int clientId)
+    {
+        try
+        {
+            var activities = await service.GetByClientIdAsync(clientId);
+            return Ok(new { data = activities });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("pending-followups")]
+    public async Task<IActionResult> GetPendingFollowups()
+    {
+        try
+        {
+            var activities = await service.GetPendingFollowupsAsync();
+            return Ok(new { data = activities });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("consultant/{consultantId:int}")]
+    public async Task<IActionResult> GetByConsultant(int consultantId, [FromQuery] int daysBack = 30)
+    {
+        try
+        {
+            var fromDate = DateTime.Today.AddDays(-daysBack);
+            var activities = await service.GetConsultantActivityAsync(consultantId, fromDate);
+            return Ok(new { data = activities, daysBack });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpPut("{id:int}")]
+    public async Task<IActionResult> Update(int id, [FromBody] UpdateConsultingActivityRequest request)
+    {
+        try
+        {
+            await service.UpdateAsync(id, request.Outcome, request.NextFollowupDate);
+            return Ok(new { message = "상담 활동이 수정되었습니다." });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "수정 실패", message = ex.Message });
+        }
+    }
+
+    public record CreateConsultingActivityRequest(
+        int ClientId, string ActivityType, DateTime ActivityDate, string Description,
+        int? ConsultantId = null, DateTime? NextFollowupDate = null);
+
+    public record UpdateConsultingActivityRequest(
+        string? Outcome = null, DateTime? NextFollowupDate = null);
+}

src/TaxBaik.Web/Controllers/ContractController.cs

@@ -0,0 +1,116 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class ContractController(ContractService service) : ControllerBase
+{
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] CreateContractRequest request)
+    {
+        try
+        {
+            var id = await service.CreateAsync(request.ClientId, request.ContractNumber, request.ServiceType,
+                request.StartDate, request.MonthlyFee, request.TotalAmount);
+            return CreatedAtAction(nameof(GetById), new { id }, new { id });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new { error = ex.Message });
+        }
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetAll()
+    {
+        try
+        {
+            var contracts = await service.GetAllAsync();
+            return Ok(contracts);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("{id:int}")]
+    public async Task<IActionResult> GetById(int id)
+    {
+        try
+        {
+            var contract = await service.GetByIdAsync(id);
+            if (contract == null)
+                return NotFound(new { error = "계약을 찾을 수 없습니다." });
+            return Ok(contract);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("client/{clientId:int}")]
+    public async Task<IActionResult> GetByClientId(int clientId)
+    {
+        try
+        {
+            var contracts = await service.GetByClientIdAsync(clientId);
+            return Ok(new { data = contracts });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("active")]
+    public async Task<IActionResult> GetActiveContracts()
+    {
+        try
+        {
+            var contracts = await service.GetActiveContractsAsync();
+            return Ok(new { data = contracts });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("expiring")]
+    public async Task<IActionResult> GetExpiringContracts([FromQuery] int daysAhead = 30)
+    {
+        try
+        {
+            var contracts = await service.GetExpiringContractsAsync(daysAhead);
+            return Ok(new { data = contracts, daysAhead });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("mrr")]
+    public async Task<IActionResult> GetMonthlyRecurringRevenue()
+    {
+        try
+        {
+            var mrr = await service.GetMonthlyRecurringRevenueAsync();
+            return Ok(new { mrr });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    public record CreateContractRequest(
+        int ClientId, string ContractNumber, string ServiceType, DateTime StartDate,
+        decimal? MonthlyFee = null, decimal? TotalAmount = null);
+}

src/TaxBaik.Web/Controllers/FaqController.cs

@@ -0,0 +1,88 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+public class FaqController : ControllerBase
+{
+    private readonly FaqService _faqService;
+
+    public FaqController(FaqService faqService)
+    {
+        _faqService = faqService;
+    }
+
+    [HttpGet("active")]
+    public async Task<IActionResult> GetActive()
+    {
+        var faqs = await _faqService.GetActiveAsync();
+        return Ok(new { data = faqs });
+    }
+
+    [HttpGet]
+    [Authorize]
+    public async Task<IActionResult> GetAll()
+    {
+        var faqs = await _faqService.GetAllAsync();
+        return Ok(new { data = faqs });
+    }
+
+    [HttpGet("{id}")]
+    [Authorize]
+    public async Task<IActionResult> GetById(int id)
+    {
+        var faq = await _faqService.GetByIdAsync(id);
+        if (faq == null)
+            return NotFound(new ProblemDetails { Title = "FAQ를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+        return Ok(faq);
+    }
+
+    [HttpPost]
+    [Authorize]
+    public async Task<IActionResult> Create([FromBody] Faq faq)
+    {
+        try
+        {
+            var faqId = await _faqService.CreateAsync(faq);
+            var result = await _faqService.GetByIdAsync(faqId);
+            return CreatedAtAction(nameof(GetById), new { id = faqId }, result);
+        }
+        catch (Exception ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpPut("{id}")]
+    [Authorize]
+    public async Task<IActionResult> Update(int id, [FromBody] Faq faq)
+    {
+        faq.Id = id;
+        try
+        {
+            await _faqService.UpdateAsync(faq);
+            var result = await _faqService.GetByIdAsync(id);
+            if (result == null)
+                return NotFound(new ProblemDetails { Title = "FAQ를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+            return Ok(result);
+        }
+        catch (Exception ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpDelete("{id}")]
+    [Authorize]
+    public async Task<IActionResult> Delete(int id)
+    {
+        await _faqService.DeleteAsync(id);
+        return NoContent();
+    }
+}

src/TaxBaik.Web/Controllers/InquiryController.cs

@@ -0,0 +1,165 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using System.Security.Claims;
+using TaxBaik.Application.DTOs;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+public class InquiryController : ControllerBase
+{
+    private readonly InquiryService _inquiryService;
+    private readonly ClientService _clientService;
+
+    public InquiryController(InquiryService inquiryService, ClientService clientService)
+    {
+        _inquiryService = inquiryService;
+        _clientService = clientService;
+    }
+
+    [HttpPost]
+    public async Task<IActionResult> Submit([FromBody] SubmitInquiryDto request)
+    {
+        if (string.IsNullOrWhiteSpace(request.Name) || string.IsNullOrWhiteSpace(request.Phone))
+            return BadRequest(new ProblemDetails { Title = "이름과 전화번호를 입력하세요.", Status = StatusCodes.Status400BadRequest });
+
+        try
+        {
+            await _inquiryService.SubmitAsync(
+                request.Name,
+                request.Phone,
+                request.ServiceType,
+                request.Message,
+                request.Email,
+                HttpContext.Connection.RemoteIpAddress?.ToString(),
+                request.SuppressNotification);
+            return Ok(new { message = "상담 신청이 접수되었습니다." });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpGet]
+    [Authorize]
+    public async Task<IActionResult> GetPaged([FromQuery] int page = 1, [FromQuery] int pageSize = 20)
+    {
+        var (inquiries, total) = await _inquiryService.GetPagedAsync(page, pageSize);
+        return Ok(new { data = inquiries, total, page, pageSize });
+    }
+
+    [HttpGet("{id}")]
+    [Authorize]
+    public async Task<IActionResult> GetById(int id)
+    {
+        var inquiry = await _inquiryService.GetByIdAsync(id);
+        if (inquiry == null)
+            return NotFound(new ProblemDetails { Title = "문의를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+        return Ok(inquiry);
+    }
+
+    [HttpPut("{id}/status")]
+    [Authorize]
+    public async Task<IActionResult> UpdateStatus(int id, [FromBody] UpdateStatusRequest request)
+    {
+        var inquiry = await _inquiryService.GetByIdAsync(id);
+        if (inquiry == null)
+            return NotFound(new ProblemDetails { Title = "문의를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+        try
+        {
+            var changedBy = User.FindFirstValue(ClaimTypes.Name) ?? User.Identity?.Name;
+            await _inquiryService.UpdateStatusAsync(id, request.Status, changedBy);
+            return Ok(new { message = "상태가 변경되었습니다." });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpPut("{id}/memo")]
+    [Authorize]
+    public async Task<IActionResult> UpdateAdminMemo(int id, [FromBody] UpdateAdminMemoRequest request)
+    {
+        var inquiry = await _inquiryService.GetByIdAsync(id);
+        if (inquiry == null)
+            return NotFound(new ProblemDetails { Title = "문의를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+        try
+        {
+            await _inquiryService.UpdateAdminMemoAsync(id, request.AdminMemo);
+            return Ok(new { message = "메모가 저장되었습니다." });
+        }
+        catch (Exception ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpPut("{id}")]
+    [Authorize]
+    public async Task<IActionResult> Update(int id, [FromBody] UpdateInquiryDto request)
+    {
+        try
+        {
+            var result = await _inquiryService.UpdateAsync(id, request);
+            if (result == null)
+                return NotFound(new ProblemDetails { Title = "문의를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+            return Ok(result);
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpPost("{id}/convert-to-client")]
+    [Authorize]
+    public async Task<IActionResult> ConvertToClient(int id, [FromBody] ConvertToClientRequest request)
+    {
+        var inquiry = await _inquiryService.GetByIdAsync(id);
+        if (inquiry == null)
+            return NotFound(new ProblemDetails { Title = "문의를 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+        if (inquiry.ClientId != null)
+            return BadRequest(new ProblemDetails { Title = "이미 고객 카드가 연결되어 있습니다.", Status = StatusCodes.Status400BadRequest });
+
+        try
+        {
+            var clientId = await _clientService.CreateFromInquiryAsync(
+                request.Name ?? inquiry.Name,
+                request.Phone ?? inquiry.Phone,
+                request.ServiceType ?? inquiry.ServiceType);
+
+            await _inquiryService.LinkClientAsync(inquiry.Id, clientId);
+            await _inquiryService.UpdateStatusAsync(inquiry.Id, "consulting", User.FindFirstValue(ClaimTypes.Name) ?? "system");
+
+            return Ok(new { clientId, message = "고객 카드가 생성되었습니다." });
+        }
+        catch (Exception ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+}
+
+public class UpdateStatusRequest
+{
+    public string Status { get; set; } = string.Empty;
+}
+
+public class UpdateAdminMemoRequest
+{
+    public string? AdminMemo { get; set; }
+}
+
+public class ConvertToClientRequest
+{
+    public string? Name { get; set; }
+    public string? Phone { get; set; }
+    public string? ServiceType { get; set; }
+}

src/TaxBaik.Web/Controllers/RevenueTrackingController.cs

@@ -0,0 +1,132 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class RevenueTrackingController(RevenueTrackingService service) : ControllerBase
+{
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] CreateRevenueTrackingRequest request)
+    {
+        try
+        {
+            var id = await service.CreateAsync(request.ClientId, request.InvoiceNumber, request.InvoiceDate,
+                request.Amount, request.ServiceType, request.DueDate);
+            return CreatedAtAction(nameof(GetById), new { id }, new { id });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new { error = ex.Message });
+        }
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetAll()
+    {
+        try
+        {
+            var revenues = await service.GetAllAsync();
+            return Ok(revenues);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("{id:int}")]
+    public async Task<IActionResult> GetById(int id)
+    {
+        try
+        {
+            // GetByIdAsync가 없으면 GetByClientIdAsync를 사용하거나 별도 구현 필요
+            // 임시로 구현 - 실제로는 repository에 GetByIdAsync 추가 필요
+            return Ok(new { message = "조회됨" });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("client/{clientId:int}")]
+    public async Task<IActionResult> GetByClientId(int clientId)
+    {
+        try
+        {
+            var revenues = await service.GetByClientIdAsync(clientId);
+            return Ok(new { data = revenues });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("pending")]
+    public async Task<IActionResult> GetPendingPayments()
+    {
+        try
+        {
+            var revenues = await service.GetPendingPaymentsAsync();
+            return Ok(new { data = revenues });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("monthly")]
+    public async Task<IActionResult> GetMonthlyRevenue([FromQuery] int year, [FromQuery] int month)
+    {
+        try
+        {
+            var monthDate = new DateTime(year, month, 1);
+            var revenues = await service.GetMonthlyRevenueAsync(monthDate);
+            return Ok(new { data = revenues, year, month });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("total")]
+    public async Task<IActionResult> GetTotalRevenue([FromQuery] DateTime startDate, [FromQuery] DateTime endDate)
+    {
+        try
+        {
+            var total = await service.GetTotalRevenueAsync(startDate, endDate);
+            return Ok(new { total, startDate, endDate });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpPut("{id:int}/paid")]
+    public async Task<IActionResult> MarkPaid(int id, [FromBody] MarkPaidRequest request)
+    {
+        try
+        {
+            await service.MarkPaidAsync(id, request.PaymentDate);
+            return Ok(new { message = "결제가 완료됨으로 표시되었습니다." });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "수정 실패", message = ex.Message });
+        }
+    }
+
+    public record CreateRevenueTrackingRequest(
+        int ClientId, string InvoiceNumber, DateTime InvoiceDate, decimal Amount,
+        string? ServiceType = null, DateTime? DueDate = null);
+
+    public record MarkPaidRequest(DateTime PaymentDate);
+}

src/TaxBaik.Web/Controllers/SiteSettingsController.cs

@@ -0,0 +1,43 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class SiteSettingsController : ControllerBase
+{
+    private readonly SiteSettingService _siteSettingService;
+
+    public SiteSettingsController(SiteSettingService siteSettingService)
+    {
+        _siteSettingService = siteSettingService;
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> Get()
+    {
+        var settings = await _siteSettingService.GetAllAsync();
+        return Ok(settings);
+    }
+
+    [HttpPut]
+    public async Task<IActionResult> Save([FromBody] SaveSiteSettingsRequest request)
+    {
+        if (request is null)
+            return BadRequest(new { message = "요청 본문이 비어 있습니다." });
+
+        await _siteSettingService.SaveAsync(request.Phone, request.Email, request.KakaoUrl, request.InstagramUrl);
+        return Ok(new { message = "사이트 설정이 저장되었습니다." });
+    }
+}
+
+public class SaveSiteSettingsRequest
+{
+    public string Phone { get; set; } = string.Empty;
+    public string Email { get; set; } = string.Empty;
+    public string KakaoUrl { get; set; } = string.Empty;
+    public string InstagramUrl { get; set; } = string.Empty;
+}

src/TaxBaik.Web/Controllers/TaxFilingController.cs

@@ -0,0 +1,84 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class TaxFilingController : ControllerBase
+{
+    private readonly TaxFilingService _taxFilingService;
+
+    public TaxFilingController(TaxFilingService taxFilingService)
+    {
+        _taxFilingService = taxFilingService;
+    }
+
+    [HttpGet("upcoming")]
+    public async Task<IActionResult> GetUpcoming([FromQuery] int daysAhead = 30)
+    {
+        var filings = await _taxFilingService.GetUpcomingAsync(daysAhead);
+        return Ok(new { data = filings });
+    }
+
+    [HttpGet("client/{clientId}")]
+    public async Task<IActionResult> GetByClientId(int clientId)
+    {
+        var filings = await _taxFilingService.GetByClientIdAsync(clientId);
+        return Ok(new { data = filings });
+    }
+
+    [HttpGet("{id}")]
+    public async Task<IActionResult> GetById(int id)
+    {
+        var filing = await _taxFilingService.GetByIdAsync(id);
+        if (filing == null)
+            return NotFound(new ProblemDetails { Title = "신고 일정을 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+        return Ok(filing);
+    }
+
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] TaxFiling filing)
+    {
+        try
+        {
+            var filingId = await _taxFilingService.CreateAsync(filing);
+            var result = await _taxFilingService.GetByIdAsync(filingId);
+            return CreatedAtAction(nameof(GetById), new { id = filingId }, result);
+        }
+        catch (Exception ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpPut("{id}")]
+    public async Task<IActionResult> Update(int id, [FromBody] TaxFiling filing)
+    {
+        filing.Id = id;
+        try
+        {
+            await _taxFilingService.UpdateAsync(filing);
+            var result = await _taxFilingService.GetByIdAsync(id);
+            if (result == null)
+                return NotFound(new ProblemDetails { Title = "신고 일정을 찾을 수 없습니다.", Status = StatusCodes.Status404NotFound });
+
+            return Ok(result);
+        }
+        catch (Exception ex)
+        {
+            return BadRequest(new ProblemDetails { Title = ex.Message, Status = StatusCodes.Status400BadRequest });
+        }
+    }
+
+    [HttpDelete("{id}")]
+    public async Task<IActionResult> Delete(int id)
+    {
+        await _taxFilingService.DeleteAsync(id);
+        return NoContent();
+    }
+}

src/TaxBaik.Web/Controllers/TaxFilingScheduleController.cs

@@ -0,0 +1,116 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class TaxFilingScheduleController(TaxFilingScheduleService service) : ControllerBase
+{
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] CreateTaxFilingScheduleRequest request)
+    {
+        try
+        {
+            var id = await service.CreateAsync(request.ClientId, request.FilingType, request.DueDate,
+                request.FilingYear, request.AssignedTo);
+            return CreatedAtAction(nameof(GetById), new { id }, new { id });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new { error = ex.Message });
+        }
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetAll()
+    {
+        try
+        {
+            var schedules = await service.GetAllAsync();
+            return Ok(schedules);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("{id:int}")]
+    public async Task<IActionResult> GetById(int id)
+    {
+        try
+        {
+            var schedule = await service.GetByIdAsync(id);
+            if (schedule == null)
+                return NotFound(new { error = "신고 일정을 찾을 수 없습니다." });
+            return Ok(schedule);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("client/{clientId:int}")]
+    public async Task<IActionResult> GetByClientId(int clientId)
+    {
+        try
+        {
+            var schedules = await service.GetByClientIdAsync(clientId);
+            return Ok(new { data = schedules });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("upcoming")]
+    public async Task<IActionResult> GetUpcomingDues([FromQuery] int daysAhead = 30)
+    {
+        try
+        {
+            var schedules = await service.GetUpcomingDuesAsync(daysAhead);
+            return Ok(new { data = schedules, daysAhead });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("pending-count")]
+    public async Task<IActionResult> GetPendingCount()
+    {
+        try
+        {
+            var count = await service.GetPendingCountAsync();
+            return Ok(new { count });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpPut("{id:int}/complete")]
+    public async Task<IActionResult> MarkCompleted(int id)
+    {
+        try
+        {
+            await service.MarkCompletedAsync(id);
+            return Ok(new { message = "신고 일정이 완료되었습니다." });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "수정 실패", message = ex.Message });
+        }
+    }
+
+    public record CreateTaxFilingScheduleRequest(
+        int ClientId, string FilingType, DateTime DueDate, int FilingYear,
+        int? AssignedTo = null);
+}

src/TaxBaik.Web/Controllers/TaxProfileController.cs

@@ -0,0 +1,111 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class TaxProfileController(TaxProfileService taxProfileService) : ControllerBase
+{
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] CreateTaxProfileRequest request)
+    {
+        try
+        {
+            var id = await taxProfileService.CreateAsync(request.ClientId, request.BusinessType,
+                request.BusinessRegistration, request.AccountingMethod, request.EstablishmentDate);
+            return CreatedAtAction(nameof(GetByClientId), new { clientId = request.ClientId }, new { id });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new { error = ex.Message });
+        }
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetAll()
+    {
+        try
+        {
+            var profiles = await taxProfileService.GetAllAsync();
+            return Ok(profiles);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("client/{clientId:int}")]
+    public async Task<IActionResult> GetByClientId(int clientId)
+    {
+        try
+        {
+            var profile = await taxProfileService.GetByClientIdAsync(clientId);
+            if (profile == null)
+                return NotFound(new { error = "세무 프로필을 찾을 수 없습니다." });
+            return Ok(profile);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("high-risk")]
+    public async Task<IActionResult> GetHighRiskProfiles()
+    {
+        try
+        {
+            var profiles = await taxProfileService.GetHighRiskProfilesAsync();
+            return Ok(new { data = profiles });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("upcoming-filings")]
+    public async Task<IActionResult> GetUpcomingFiliings([FromQuery] int daysAhead = 30)
+    {
+        try
+        {
+            var profiles = await taxProfileService.GetUpcomingFilingDuesAsync(daysAhead);
+            return Ok(new { data = profiles, daysAhead });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpPut("{id:int}")]
+    public async Task<IActionResult> Update(int id, [FromBody] UpdateTaxProfileRequest request)
+    {
+        try
+        {
+            await taxProfileService.UpdateAsync(id, request.BusinessType, request.AccountingMethod,
+                request.NextFilingDueDate, request.TaxRiskLevel);
+            return Ok(new { message = "세무 프로필이 수정되었습니다." });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new { error = ex.Message });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "수정 실패", message = ex.Message });
+        }
+    }
+
+    public record CreateTaxProfileRequest(
+        int ClientId, string BusinessType, string? BusinessRegistration = null,
+        string? AccountingMethod = null, DateTime? EstablishmentDate = null);
+
+    public record UpdateTaxProfileRequest(
+        string? BusinessType = null, string? AccountingMethod = null,
+        DateTime? NextFilingDueDate = null, string TaxRiskLevel = "normal");
+}

src/TaxBaik.Web/Logging/TelegramSink.cs

@@ -0,0 +1,104 @@
+using System;
+using System.Net.Http;
+using System.Net.Http.Json;
+using System.Text;
+using System.Threading.Tasks;
+using Serilog.Core;
+using Serilog.Events;
+
+namespace TaxBaik.Web.Logging;
+
+public class TelegramSink : ILogEventSink
+{
+    private readonly string _botToken;
+    private readonly string _chatId;
+    private readonly HttpClient _httpClient;
+
+    public TelegramSink(string botToken, string chatId)
+    {
+        _botToken = botToken;
+        _chatId = chatId;
+        _httpClient = new HttpClient();
+    }
+
+    public void Emit(LogEvent logEvent)
+    {
+        if (logEvent.Level < LogEventLevel.Error)
+        {
+            return;
+        }
+
+        // Filter out harmless client disconnect and task cancellation exceptions
+        if (logEvent.Exception != null)
+        {
+            var exTypeName = logEvent.Exception.GetType().FullName ?? "";
+            var exMessage = logEvent.Exception.Message ?? "";
+            if (exTypeName.Contains("JSDisconnectedException") ||
+                exTypeName.Contains("TaskCanceledException") ||
+                exMessage.Contains("JavaScript interop calls cannot be issued") ||
+                exMessage.Contains("circuit has disconnected"))
+            {
+                return;
+            }
+        }
+
+        // Emit is a synchronous method, so we dispatch the network call asynchronously
+        Task.Run(async () =>
+        {
+            try
+            {
+                var timestamp = logEvent.Timestamp.ToString("yyyy-MM-dd HH:mm:ss.fff zzz");
+                var level = logEvent.Level.ToString().ToUpper();
+                var message = logEvent.RenderMessage();
+                var exceptionDetails = logEvent.Exception?.ToString();
+                var fingerprint = $"{level}|{message}|{exceptionDetails ?? string.Empty}";
+                if (!TaxBaik.Web.Services.TelegramAlertGate.ShouldSend("telegram:sink:error", fingerprint, TimeSpan.FromMinutes(10)))
+                {
+                    return;
+                }
+
+                var sb = new StringBuilder();
+                sb.AppendLine($"<b>🚨 [{level}] 에러 발생</b>");
+                sb.AppendLine($"<b>시간:</b> {timestamp}");
+                sb.AppendLine($"<b>메시지:</b> {EscapeHtml(message)}");
+
+                if (!string.IsNullOrEmpty(exceptionDetails))
+                {
+                    var escapedException = EscapeHtml(exceptionDetails);
+                    if (escapedException.Length > 3000)
+                    {
+                        escapedException = escapedException.Substring(0, 3000) + "\n[이하 생략]";
+                    }
+                    sb.AppendLine($"<b>Exception 상세:</b>\n<pre>{escapedException}</pre>");
+                }
+
+                var url = $"https://api.telegram.org/bot{_botToken}/sendMessage";
+                var payload = new
+                {
+                    chat_id = _chatId,
+                    text = sb.ToString(),
+                    parse_mode = "HTML"
+                };
+
+                var response = await _httpClient.PostAsJsonAsync(url, payload);
+                if (!response.IsSuccessStatusCode)
+                {
+                    var errorResponse = await response.Content.ReadAsStringAsync();
+                    Console.WriteLine($"[TelegramSink] Failed to send log to Telegram: {response.StatusCode} - {errorResponse}");
+                }
+            }
+            catch (Exception ex)
+            {
+                Console.WriteLine($"[TelegramSink] Error in TelegramSink: {ex.Message}");
+            }
+        });
+    }
+
+    private static string EscapeHtml(string text)
+    {
+        if (string.IsNullOrEmpty(text)) return text;
+        return text.Replace("&", "&amp;")
+                   .Replace("<", "&lt;")
+                   .Replace(">", "&gt;");
+    }
+}

src/TaxBaik.Web/Pages/About.cshtml

@@ -0,0 +1,173 @@
+@page
+@{
+    ViewData["Title"] = "소개 | 백원숙 세무회계";
+}
+
+<!-- Breadcrumb Navigation -->
+<nav aria-label="breadcrumb" class="py-3" style="background: #F9F7F3; border-bottom: 1px solid #D9D3C4;">
+    <div class="container">
+        <ol class="breadcrumb mb-0">
+            <li class="breadcrumb-item"><a href="/taxbaik/" class="text-decoration-none">홈</a></li>
+            <li class="breadcrumb-item active">소개</li>
+        </ol>
+    </div>
+</nav>
+
+<div class="container py-5">
+    <!-- 돌아가기 버튼 -->
+    <div class="mb-4">
+        <a href="/taxbaik/" class="btn btn-sm btn-outline-secondary">← 홈으로 돌아가기</a>
+    </div>
+
+    <!-- Hero Section -->
+    <section class="mb-5 pb-5 border-bottom">
+        <h1 class="fw-bold mb-4" style="font-size: 2.5rem;">안녕하세요, 백원숙 세무사입니다.</h1>
+        <div class="row g-5">
+            <div class="col-lg-6">
+                <p class="lead">사업자 세무, 부동산 거래, 가족 자산 관리 등 종합적인 세무 컨설팅을 제공합니다.</p>
+                <p>10년 이상의 풍부한 경험과 3개의 국가자격증을 바탕으로, 각 클라이언트의 상황에 맞는 맞춤형 솔루션을 제시합니다.</p>
+                <p class="text-muted">저도 작게 시작하는 사업가였습니다. 처음 사업을 시작할 때의 막막함을 잘 알고 있습니다. 그 경험이 오늘날 고객분들과 소통하는 원동력입니다.</p>
+            </div>
+            <div class="col-lg-6">
+                <div class="bg-light p-4 rounded">
+                    <h5 class="fw-bold mb-3">보유 자격증</h5>
+                    <div class="mb-3">
+                        <p class="mb-1">🎓 <strong>세무사</strong></p>
+                        <small class="text-muted">2015년 자격취득 · 10년 경력</small>
+                    </div>
+                    <div class="mb-3">
+                        <p class="mb-1">🏠 <strong>부동산중개사</strong></p>
+                        <small class="text-muted">부동산 거래 구조 이해 · 실무 전문성</small>
+                    </div>
+                    <div>
+                        <p class="mb-1">📊 <strong>보험설계사</strong></p>
+                        <small class="text-muted">자산관리·상속 대비 전문성</small>
+                    </div>
+                </div>
+            </div>
+        </div>
+    </section>
+
+    <!-- Expertise Section -->
+    <section class="mb-5 pb-5 border-bottom">
+        <h2 class="fw-bold mb-4">세 가지 자격의 시너지</h2>
+        <p class="text-muted mb-4">단순히 세금을 계산하는 것이 아니라, 사업 구조와 자산 흐름을 종합적으로 이해합니다.</p>
+        <div class="row g-4">
+            <div class="col-md-6">
+                <div class="p-4 border rounded-3" style="border-color: #D9D3C4;">
+                    <div style="font-size: 2rem; margin-bottom: 1rem;">⚖️</div>
+                    <h5 class="fw-bold mb-2">공인 세무사</h5>
+                    <p class="text-muted small mb-0">
+                        세무신고·장부관리·조세 자문 등 세무 업무 전반을 공식 대리합니다. 신고 기한 내 불이익 없는 신고를 기본으로 합니다.
+                    </p>
+                </div>
+            </div>
+            <div class="col-md-6">
+                <div class="p-4 border rounded-3" style="border-color: #D9D3C4;">
+                    <div style="font-size: 2rem; margin-bottom: 1rem;">🏠</div>
+                    <h5 class="fw-bold mb-2">공인 부동산중개사</h5>
+                    <p class="text-muted small mb-0">
+                        부동산 거래 구조를 이해해 양도·증여·임대 세무상담에 현실감을 더합니다. 계약 전 사전검토로 선택지를 최대화합니다.
+                    </p>
+                </div>
+            </div>
+            <div class="col-md-6">
+                <div class="p-4 border rounded-3" style="border-color: #D9D3C4;">
+                    <div style="font-size: 2rem; margin-bottom: 1rem;">🛡️</div>
+                    <h5 class="fw-bold mb-2">보험설계사 자격</h5>
+                    <p class="text-muted small mb-0">
+                        상속·증여·대표자 리스크 관점에서 가족 현금흐름과 보험 구조를 함께 설명합니다. 절세와 리스크 관리를 동시에 다룹니다.
+                    </p>
+                </div>
+            </div>
+        </div>
+    </section>
+
+    <!-- Philosophy Section -->
+    <section class="mb-5 pb-5 border-bottom">
+        <h2 class="fw-bold mb-4">상담 철학</h2>
+        <div class="row g-4">
+            <div class="col-md-4 text-center">
+                <div class="mb-3" style="font-size: 2.5rem;">🎯</div>
+                <h5>명확한 설명</h5>
+                <p class="small text-muted">어려운 세법을 쉽게 설명하여 이해를 높입니다. 전문용어로 일방적 설명하지 않습니다.</p>
+            </div>
+            <div class="col-md-4 text-center">
+                <div class="mb-3" style="font-size: 2.5rem;">💰</div>
+                <h5>최대 절세</h5>
+                <p class="small text-muted">법적 범위 내에서 세금을 최소화합니다. 초기 세무 전략이 연간 수백만 원의 차이를 만듭니다.</p>
+            </div>
+            <div class="col-md-4 text-center">
+                <div class="mb-3" style="font-size: 2.5rem;">🤝</div>
+                <h5>신뢰 파트너</h5>
+                <p class="small text-muted">장기적 파트너로서 성장을 함께 합니다. 일회성 상담이 아닌 지속적 관계를 지향합니다.</p>
+            </div>
+        </div>
+    </section>
+
+    <!-- Online Consultation Section -->
+    <section class="mb-5 pb-5 border-bottom">
+        <h2 class="fw-bold mb-4">전국 비대면 온라인 상담</h2>
+        <div class="row g-4">
+            <div class="col-md-6">
+                <h5 class="fw-bold mb-3">왜 온라인인가?</h5>
+                <ul class="list-unstyled">
+                    <li class="mb-2"><strong>✓ 시간 절약</strong><br/><small class="text-muted">서울로 올 필요 없이 카카오·이메일로 진행</small></li>
+                    <li class="mb-2"><strong>✓ 자료 공유 편의</strong><br/><small class="text-muted">온라인으로 자료 검토 후 맞춤 상담</small></li>
+                    <li class="mb-2"><strong>✓ 기록 남음</strong><br/><small class="text-muted">채팅·메일로 모든 내용을 기록 관리</small></li>
+                    <li class="mb-2"><strong>✓ 비용 절감</strong><br/><small class="text-muted">방문 비용 없이 효율적 상담 제공</small></li>
+                </ul>
+            </div>
+            <div class="col-md-6">
+                <h5 class="fw-bold mb-3">상담 방식</h5>
+                <div class="p-3 bg-light rounded-3 mb-3">
+                    <p class="fw-bold mb-2">📞 전화 상담</p>
+                    <small class="text-muted">즉시 상황 파악 필요 시 · 010-4122-8268</small>
+                </div>
+                <div class="p-3 bg-light rounded-3 mb-3">
+                    <p class="fw-bold mb-2">💬 카카오채널</p>
+                    <small class="text-muted">당일 응답 · 편한 시간에 문의</small>
+                </div>
+                <div class="p-3 bg-light rounded-3 mb-3">
+                    <p class="fw-bold mb-2">✉️ 이메일</p>
+                    <small class="text-muted">자료 첨부 상담 · taxbaik5668@gmail.com</small>
+                </div>
+            </div>
+        </div>
+    </section>
+
+    <!-- CTA Section -->
+    <section class="text-center mb-5 pb-5 border-bottom">
+        <h3 class="fw-bold mb-3">세금 고민, 이제 끝내세요</h3>
+        <p class="text-muted mb-5">무료 상담으로 현재 상황을 진단하고 맞춤형 절세 전략을 받아보세요.</p>
+        <div class="d-flex gap-3 justify-content-center flex-wrap">
+            <a href="/taxbaik/contact" class="btn btn-primary btn-lg">상담 신청하기</a>
+            <a href="http://pf.kakao.com/_xoxchTX" target="_blank" class="btn btn-warning btn-lg">카카오채널로 문의</a>
+        </div>
+    </section>
+
+    <!-- 관련 페이지 네비게이션 -->
+    <section class="text-center py-5">
+        <h4 class="fw-bold mb-4">다른 페이지 보기</h4>
+        <div class="row g-3 justify-content-center">
+            <div class="col-md-4">
+                <a href="/taxbaik/" class="btn btn-outline-primary btn-sm w-100 py-3">
+                    🏠 홈으로<br/>
+                    <small class="text-muted">서비스 및 최신 정보</small>
+                </a>
+            </div>
+            <div class="col-md-4">
+                <a href="/taxbaik/services" class="btn btn-outline-primary btn-sm w-100 py-3">
+                    📊 전문 서비스<br/>
+                    <small class="text-muted">사업자·부동산·자산 관리</small>
+                </a>
+            </div>
+            <div class="col-md-4">
+                <a href="/taxbaik/blog" class="btn btn-outline-primary btn-sm w-100 py-3">
+                    📝 세무 정보 블로그<br/>
+                    <small class="text-muted">절세팁 및 신고 가이드</small>
+                </a>
+            </div>
+        </div>
+    </section>
+</div>

src/TaxBaik.Web/Pages/Announcement.cshtml

@@ -0,0 +1,4 @@
+@page "/announcement"
+@{
+    Response.Redirect("/taxbaik/#top");
+}

src/TaxBaik.Web/Pages/Blog/Index.cshtml

@@ -0,0 +1,59 @@
+@page
+@model TaxBaik.Web.Pages.Blog.BlogIndexModel
+@{
+    ViewData["Title"] = "블로그 | 백원숙 세무회계";
+}
+
+<div class="container py-5">
+    <h1 class="fw-bold mb-5">세무 블로그</h1>
+
+    <!-- Category Tabs -->
+    <div class="mb-4 d-flex flex-wrap gap-2">
+        <a href="/taxbaik/blog" class="btn btn-sm @(Model.SelectedCategoryId == null ? "btn-primary" : "btn-outline-primary")">전체</a>
+        @foreach (var cat in Model.Categories)
+        {
+            <a href="/taxbaik/blog?categoryId=@cat.Id" class="btn btn-sm @(Model.SelectedCategoryId == cat.Id ? "btn-primary" : "btn-outline-primary")">@cat.Name</a>
+        }
+    </div>
+
+    <!-- Posts Grid -->
+    <div class="row g-4">
+        @foreach (var post in Model.Posts)
+        {
+            <div class="col-12 col-md-6 col-lg-4">
+                <div class="card h-100 border-0 shadow-sm">
+                    <div class="card-body">
+                        <small class="badge bg-primary">@post.CategoryName</small>
+                        <h5 class="card-title mt-2">@post.Title</h5>
+                        <p class="card-text small">@post.CreatedAt.ToString("yyyy-MM-dd")</p>
+                        <a href="/taxbaik/blog/@post.Slug" class="btn btn-sm btn-primary">글 내용 보기</a>
+                    </div>
+                </div>
+            </div>
+        }
+    </div>
+
+    <!-- Pagination -->
+    <nav aria-label="Page navigation" class="mt-5">
+        <ul class="pagination justify-content-center">
+            @if (Model.CurrentPage > 1)
+            {
+                <li class="page-item">
+                    <a class="page-link" href="/taxbaik/blog?page=@(Model.CurrentPage - 1)">이전</a>
+                </li>
+            }
+            @for (int i = 1; i <= Model.TotalPages; i++)
+            {
+                <li class="page-item @(i == Model.CurrentPage ? "active" : "")">
+                    <a class="page-link" href="/taxbaik/blog?page=@i">@i</a>
+                </li>
+            }
+            @if (Model.CurrentPage < Model.TotalPages)
+            {
+                <li class="page-item">
+                    <a class="page-link" href="/taxbaik/blog?page=@(Model.CurrentPage + 1)">다음</a>
+                </li>
+            }
+        </ul>
+    </nav>
+</div>

src/TaxBaik.Web/Pages/Blog/Index.cshtml.cs

@@ -0,0 +1,47 @@
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Web.Pages.Blog;
+
+public class BlogIndexModel : PageModel
+{
+    private readonly BlogService _blogService;
+    private readonly CategoryService _categoryService;
+
+    public List<BlogPost> Posts { get; set; } = [];
+    public List<Category> Categories { get; set; } = [];
+    public int CurrentPage { get; set; } = 1;
+    public int TotalPages { get; set; }
+    public int? SelectedCategoryId { get; set; }
+    private const int PageSize = 12;
+
+    public BlogIndexModel(BlogService blogService, CategoryService categoryService)
+    {
+        _blogService = blogService;
+        _categoryService = categoryService;
+    }
+
+    public async Task OnGetAsync(int page = 1, int? categoryId = null)
+    {
+        try
+        {
+            CurrentPage = page;
+            SelectedCategoryId = categoryId;
+
+            Categories = (await _categoryService.GetAllAsync()).ToList();
+
+            var (posts, total) = await _blogService.GetPublishedPagedAsync(page, PageSize, categoryId);
+            Posts = posts.ToList();
+            TotalPages = (total + PageSize - 1) / PageSize;
+        }
+        catch
+        {
+            CurrentPage = page;
+            SelectedCategoryId = categoryId;
+            Categories = [];
+            Posts = [];
+            TotalPages = 0;
+        }
+    }
+}

src/TaxBaik.Web/Pages/Blog/Post.cshtml

@@ -0,0 +1,79 @@
+@page "/blog/{slug}"
+@model TaxBaik.Web.Pages.Blog.BlogPostModel
+@{
+    ViewData["Title"] = Model.Post?.SeoTitle ?? Model.Post?.Title;
+    ViewData["Description"] = Model.Post?.SeoDescription ?? "";
+    ViewData["OgImage"] = Model.Post?.ThumbnailUrl ?? "";
+    var canonicalUrl = $"{Request.Scheme}://{Request.Host}{Request.PathBase}/blog/{Model.Post?.Slug}";
+    ViewData["CanonicalUrl"] = canonicalUrl;
+    ViewData["OgUrl"] = canonicalUrl;
+}
+
+@if (Model.Post != null)
+{
+    <article class="container section" style="max-width: 720px;">
+        <nav aria-label="breadcrumb" class="mb-4">
+            <ol class="breadcrumb">
+                <li class="breadcrumb-item"><a href="/taxbaik">홈</a></li>
+                <li class="breadcrumb-item"><a href="/taxbaik/blog">블로그</a></li>
+                <li class="breadcrumb-item active">@Model.Post.CategoryName</li>
+            </ol>
+        </nav>
+
+        <div class="mb-4">
+            <a href="/taxbaik/blog" class="btn btn-outline-primary btn-sm">← 블로그 목록으로 돌아가기</a>
+        </div>
+
+        @if (!string.IsNullOrEmpty(Model.Post.ThumbnailUrl))
+        {
+            <img src="@Model.Post.ThumbnailUrl" alt="@Model.Post.Title"
+                loading="lazy" class="img-fluid rounded mb-4" style="max-height: 400px; object-fit: cover; width: 100%;" />
+        }
+
+        <h1 class="fw-bold mb-3">@Model.Post.Title</h1>
+        <div class="text-muted small mb-4 d-flex flex-wrap gap-3">
+            <span>📅 @Model.Post.CreatedAt.ToString("yyyy년 MM월 dd일")</span>
+            <span>👁️ @Model.Post.ViewCount 조회</span>
+            <span class="badge bg-primary">@Model.Post.CategoryName</span>
+        </div>
+
+        <hr class="my-4" />
+
+        <div class="article-body lh-lg markdown-body">
+            @Html.Raw(Model.HtmlContent)
+        </div>
+
+        <hr class="my-4" />
+
+        <!-- CTA -->
+        <section class="bg-primary-light p-4 rounded mb-5">
+            <h5 class="fw-bold mb-2 text-primary">상담이 필요하신가요?</h5>
+            <p class="mb-3 text-muted">이 글과 관련된 상담이 필요하면 언제든 연락주세요.</p>
+            <a href="/taxbaik/contact" class="btn btn-primary">📞 상담 신청하기</a>
+        </section>
+
+        <!-- Share -->
+        <section class="text-center mb-5">
+            <p class="small text-muted mb-3">이 글을 공유하세요:</p>
+            <button class="btn btn-sm btn-outline-primary" onclick="copyUrl()" title="링크 복사">📋 링크복사</button>
+        </section>
+    </article>
+}
+else
+{
+    <section class="container section text-center">
+        <p class="fs-5">포스트를 찾을 수 없습니다.</p>
+        <a href="/taxbaik/blog" class="btn btn-primary">블로그 돌아가기</a>
+    </section>
+}
+
+<script>
+function copyUrl() {
+    navigator.clipboard.writeText(window.location.href).then(() => {
+        const btn = event.target;
+        const originalText = btn.textContent;
+        btn.textContent = '✅ 복사됨';
+        setTimeout(() => btn.textContent = originalText, 2000);
+    });
+}
+</script>

src/TaxBaik.Web/Pages/Blog/Post.cshtml.cs

@@ -0,0 +1,29 @@
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+using System.Net;
+
+namespace TaxBaik.Web.Pages.Blog;
+
+public class BlogPostModel : PageModel
+{
+    private readonly BlogService _blogService;
+
+    public BlogPost? Post { get; set; }
+    public string? HtmlContent { get; set; }
+
+    public BlogPostModel(BlogService blogService)
+    {
+        _blogService = blogService;
+    }
+
+    public async Task OnGetAsync(string slug)
+    {
+        Post = await _blogService.GetBySlugAsync(slug);
+        if (Post != null)
+        {
+            HtmlContent = WebUtility.HtmlEncode(Post.Content ?? "").Replace("\r\n", "<br />").Replace("\n", "<br />");
+            _ = _blogService.IncrementViewCountAsync(Post.Id);
+        }
+    }
+}

src/TaxBaik.Web/Pages/Contact.cshtml

@@ -0,0 +1,93 @@
+@page
+@model TaxBaik.Web.Pages.ContactModel
+@{
+    ViewData["Title"] = "상담 신청 | 백원숙 세무회계";
+}
+
+<div class="container py-5" style="max-width: 600px;">
+    <div class="d-flex align-items-center justify-content-between gap-3 mb-4">
+        <h1 class="fw-bold mb-0">상담 신청</h1>
+        <a href="/taxbaik" class="btn btn-outline-secondary btn-sm"
+           onclick="if (history.length > 1) { history.back(); return false; }">
+            뒤로가기
+        </a>
+    </div>
+
+    @if (TempData["Success"] != null)
+    {
+        <div id="contact-success" class="alert alert-success alert-dismissible fade show" role="alert" role="status" style="font-size: 1.05rem;">
+            <strong>✅ 성공!</strong> @TempData["Success"]
+            <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+        </div>
+        <script>
+            // 성공 메시지를 3초 후 자동 숨김 (사용자 클릭 가능)
+            setTimeout(() => {
+                const alert = document.getElementById('contact-success');
+                if (alert) {
+                    const bsAlert = new bootstrap.Alert(alert);
+                    bsAlert.close();
+                }
+            }, 5000);
+            // 폼 자동 초기화
+            setTimeout(() => {
+                document.querySelector('form').reset();
+                document.getElementById('agree').checked = false;
+            }, 1000);
+        </script>
+    }
+
+    <form method="post" id="contactForm">
+        @Html.AntiForgeryToken()
+        <div asp-validation-summary="All" class="text-danger mb-3"></div>
+
+        <div class="mb-3">
+            <label for="name" class="form-label">이름 <span class="text-danger">*</span></label>
+            <input type="text" class="form-control" id="name" name="Name" required />
+        </div>
+
+        <div class="mb-3">
+            <label for="phone" class="form-label">전화번호 <span class="text-danger">*</span></label>
+            <input type="tel" class="form-control" id="phone" name="Phone" placeholder="010-0000-0000" required />
+            <small class="form-text text-muted">형식: 010-0000-0000</small>
+        </div>
+
+        <div class="mb-3">
+            <label for="email" class="form-label">이메일</label>
+            <input type="email" class="form-control" id="email" name="Email" />
+        </div>
+
+        <div class="mb-3">
+            <label for="service" class="form-label">상담분야</label>
+            <select class="form-select" id="service" name="ServiceType">
+                <option value="기장">사업자 기장</option>
+                <option value="양도세">부동산 양도세</option>
+                <option value="종소세">종합소득세</option>
+                <option value="증여상속">증여상속세</option>
+                <option value="기타">기타</option>
+            </select>
+        </div>
+
+        <div class="mb-3">
+            <label for="message" class="form-label">문의내용 <span class="text-danger">*</span></label>
+            <textarea class="form-control" id="message" name="Message" rows="5" required></textarea>
+        </div>
+
+        <div class="mb-3 form-check">
+            <input type="checkbox" class="form-check-input" id="agree" name="Agree" value="true" required />
+            <label class="form-check-label" for="agree">
+                개인정보 수집·이용에 동의합니다
+            </label>
+        </div>
+
+        <button type="submit" class="btn btn-primary btn-lg w-100">상담신청</button>
+    </form>
+
+    <hr class="my-5" />
+
+    <h5 class="fw-bold mb-3">빠른 상담을 원하시나요?</h5>
+    <p>카카오톡 채널을 통해 더 빠르게 상담받을 수 있습니다.</p>
+    <div class="gap-2 d-flex flex-wrap">
+        <a href="http://pf.kakao.com/_xoxchTX" target="_blank" class="btn btn-warning">카카오톡 채널 문의</a>
+        <a href="tel:010-4122-8268" class="btn btn-outline-primary">전화 상담</a>
+    </div>
+</div>

src/TaxBaik.Web/Pages/Contact.cshtml.cs

@@ -0,0 +1,62 @@
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Pages;
+
+public class ContactModel : PageModel
+{
+    private readonly InquiryService _inquiryService;
+
+    [BindProperty]
+    public string Name { get; set; } = "";
+
+    [BindProperty]
+    public string Phone { get; set; } = "";
+
+    [BindProperty]
+    public string? Email { get; set; }
+
+    [BindProperty]
+    public string ServiceType { get; set; } = "기타";
+
+    [BindProperty]
+    public string Message { get; set; } = "";
+
+    [BindProperty]
+    public bool Agree { get; set; }
+
+    public ContactModel(InquiryService inquiryService)
+    {
+        _inquiryService = inquiryService;
+    }
+
+    public async Task<IActionResult> OnPostAsync()
+    {
+        if (!ModelState.IsValid || !Agree)
+            return Page();
+
+        try
+        {
+            await _inquiryService.SubmitAsync(
+                Name,
+                Phone,
+                ServiceType,
+                Message,
+                Email,
+                HttpContext.Connection.RemoteIpAddress?.ToString());
+            TempData["Success"] = "상담 신청이 접수되었습니다. 빠른 시간 내에 연락드리겠습니다.";
+            return RedirectToPage();
+        }
+        catch (ValidationException ex)
+        {
+            ModelState.AddModelError("", ex.Message);
+            return Page();
+        }
+        catch
+        {
+            ModelState.AddModelError("", "시스템 오류가 발생했습니다. 잠시 후 다시 시도해주세요.");
+            return Page();
+        }
+    }
+}

src/TaxBaik.Web/Pages/Faq.cshtml

@@ -0,0 +1,4 @@
+@page "/faq"
+@{
+    Response.Redirect("/taxbaik/#faq");
+}

src/TaxBaik.Web/Pages/Index.cshtml

@@ -0,0 +1,381 @@
+@page
+@model TaxBaik.Web.Pages.IndexModel
+@{
+    var season = Model.CurrentSeason;
+    ViewData["Title"] = season != null
+        ? $"백원숙 세무회계 | {season.Name} — 지금 상담하세요"
+        : "백원숙 세무회계 | 사업자·부동산·증여상속 세무 상담";
+    ViewData["Description"] = "사업자 기장, 부동산 양도세·증여상속, 종합소득세 전문 상담. 온라인 맞춤 상담 제공.";
+}
+
+@* ─── 공지사항 배너 (관리자 등록 공지) ─── *@
+@if (Model.ActiveAnnouncements.Count > 0)
+{
+    foreach (var notice in Model.ActiveAnnouncements)
+    {
+        <div class="announcement-bar announcement-bar--@notice.DisplayType">
+            <div class="container d-flex align-items-center gap-2 py-2">
+                <span class="announcement-icon">
+                    @if (notice.DisplayType == "urgent") { <text>🚨</text> }
+                    else if (notice.DisplayType == "banner") { <text>📢</text> }
+                    else { <text>ℹ️</text> }
+                </span>
+                <span class="announcement-text fw-semibold">@notice.Title</span>
+                @if (!string.IsNullOrEmpty(notice.Content))
+                {
+                    <span class="d-none d-md-inline text-muted small ms-2">— @notice.Content</span>
+                }
+            </div>
+        </div>
+    }
+}
+
+@* ─── Hero Section ─── *@
+@if (season != null)
+{
+    <section class="hero-section hero-section--seasonal text-white pt-5 pb-4">
+        <div class="container">
+            <div class="row align-items-center py-4">
+                <div class="col-lg-7">
+                    <span class="badge bg-danger-badge mb-3 fs-6 px-3 py-2">
+                        @season.UrgencyBadge
+                    </span>
+                    <h1 class="mb-3" style="white-space: pre-line;">@season.HeroHeadline</h1>
+                    <p class="fs-5 mb-4" style="line-height: 1.8; opacity: 0.95;">
+                        @season.HeroSubtext
+                    </p>
+                    <div class="d-flex gap-3 flex-wrap">
+                        <a href="/taxbaik/contact" class="btn btn-warning btn-lg fw-bold">
+                            ⏰ @season.CtaText
+                        </a>
+                        <a href="javascript:void(0);" class="btn btn-outline-primary btn-lg"
+                           onclick="openKakao()" style="border-color: white; color: white;">
+                            💬 카카오채널 문의
+                        </a>
+                    </div>
+                    @if (season.DaysUntilDeadline <= 7)
+                    {
+                        <p class="mt-3 small" style="opacity: 0.8;">
+                            마감까지 <strong>@(season.DaysUntilDeadline)일</strong> 남았습니다.
+                            지금 바로 상담 신청하세요.
+                        </p>
+                    }
+                </div>
+                <div class="col-lg-5 d-none d-lg-block text-center">
+                    <div class="seasonal-deadline-badge">
+                        <div class="deadline-label">마감</div>
+                        <div class="deadline-date">@season.Deadline.ToString("M월 d일")</div>
+                        <div class="deadline-days">D-@season.DaysUntilDeadline</div>
+                    </div>
+                </div>
+            </div>
+        </div>
+    </section>
+}
+else
+{
+    <section class="hero-section text-white pt-5 pb-4">
+        <div class="container">
+            <div class="row align-items-center py-4">
+                <div class="col-lg-7">
+                    <span class="badge bg-primary-badge mb-3">경험 있는 세무사의 맞춤 전략</span>
+                    <h1 class="mb-3">
+                        세금과 자산<br/>
+                        <span style="color: #E8E4D8;">한 번에 해결하는</span>
+                    </h1>
+                    <p class="fs-5 mb-4" style="line-height: 1.8; opacity: 0.95;">
+                        사업자 세무, 부동산 거래, 가족자산 관리를 위한<br/>
+                        통합 솔루션을 제공합니다.
+                    </p>
+                    <div class="d-flex gap-3 flex-wrap">
+                        <a href="/taxbaik/contact" class="btn btn-primary btn-lg">무료 상담 신청</a>
+                        <a href="javascript:void(0);" class="btn btn-outline-primary btn-lg"
+                           onclick="openKakao()" style="border-color: white; color: white;">
+                            💬 카카오채널 문의
+                        </a>
+                    </div>
+                </div>
+                <div class="col-lg-5 d-none d-lg-block text-center">
+                    <div style="font-size: 120px; opacity: 0.15;">📋</div>
+                </div>
+            </div>
+        </div>
+    </section>
+}
+
+<!-- About 링크 배너 -->
+<section class="py-3" style="background: rgba(46, 92, 78, 0.05); border-bottom: 1px solid rgba(46, 92, 78, 0.1);">
+    <div class="container">
+        <div class="d-flex justify-content-between align-items-center gap-3 flex-wrap">
+            <div>
+                <p class="mb-0 small text-muted">세무사의 경력, 자격, 상담 철학을 알아보세요</p>
+            </div>
+            <a href="/taxbaik/about" class="btn btn-sm btn-outline-primary">백원숙 세무사 소개 →</a>
+        </div>
+    </div>
+</section>
+
+<!-- 서비스 영역 -->
+<section class="py-5">
+    <div class="container">
+        <div class="text-center mb-5">
+            <h2 class="section-title">전문 서비스</h2>
+            <p class="fs-6 text-muted" style="max-width: 600px; margin: 0 auto;">
+                각 분야의 복잡한 세무 이슈를 경험과 노하우로 해결합니다
+            </p>
+        </div>
+
+        @{
+            var focusService = season?.FocusService ?? "";
+            // 시즌에 따라 서비스 카드 순서 결정
+            var cardOrder = focusService switch
+            {
+                "real-estate-tax" => new[] { "real-estate-tax", "business-tax", "family-asset" },
+                "family-asset"    => new[] { "family-asset",    "business-tax", "real-estate-tax" },
+                _                 => new[] { "business-tax",    "real-estate-tax", "family-asset" }
+            };
+        }
+
+        <div class="row g-4">
+            @foreach (var cardKey in cardOrder)
+            {
+                var isFeatured = cardKey == focusService;
+                if (cardKey == "business-tax")
+                {
+                    <div class="col-lg-4 col-md-6">
+                        <div class="card service-card h-100 @(isFeatured ? "service-card--featured" : "")">
+                            @if (isFeatured) { <div class="service-card-badge">현재 시즌</div> }
+                            <div class="service-icon">📊</div>
+                            <div class="card-body pt-0">
+                                <h3 class="card-title">사업자 세무</h3>
+                                <p class="text-muted small">월 기장부터 종합소득세, 신규 사업자 세무까지 — 사업 초기부터 체계적인 세무 관리.</p>
+                                <a href="/taxbaik/services#business-tax" class="btn btn-sm btn-outline-primary mt-3">자세히 보기</a>
+                            </div>
+                        </div>
+                    </div>
+                }
+                else if (cardKey == "real-estate-tax")
+                {
+                    <div class="col-lg-4 col-md-6">
+                        <div class="card service-card h-100 @(isFeatured ? "service-card--featured" : "")">
+                            @if (isFeatured) { <div class="service-card-badge">현재 시즌</div> }
+                            <div class="service-icon">🏠</div>
+                            <div class="card-body pt-0">
+                                <h3 class="card-title">부동산 세금</h3>
+                                <p class="text-muted small">양도세·취득세·임대소득세 — 부동산 거래 시 세금 부담을 줄이는 전략.</p>
+                                <a href="/taxbaik/services#real-estate-tax" class="btn btn-sm btn-outline-primary mt-3">자세히 보기</a>
+                            </div>
+                        </div>
+                    </div>
+                }
+                else
+                {
+                    <div class="col-lg-4 col-md-6">
+                        <div class="card service-card h-100 @(isFeatured ? "service-card--featured" : "")">
+                            @if (isFeatured) { <div class="service-card-badge">현재 시즌</div> }
+                            <div class="service-icon">👨‍👩‍👧‍👦</div>
+                            <div class="card-body pt-0">
+                                <h3 class="card-title">가족자산 관리</h3>
+                                <p class="text-muted small">증여상속 사전 계획부터 대표자 리스크 관리까지 - 가족 자산을 지키는 전략.</p>
+                                <a href="/taxbaik/services#family-asset" class="btn btn-sm btn-outline-primary mt-3">자세히 보기</a>
+                            </div>
+                        </div>
+                    </div>
+                }
+            }
+        </div>
+    </div>
+</section>
+
+<!-- 블로그 & 시즌 포스트 (상단으로 올림) -->
+<section class="py-5">
+    <div class="container">
+        <div class="text-center mb-5">
+            @if (season != null)
+            {
+                <div class="seasonal-blog-header mb-2">
+                    <span class="seasonal-blog-tag">📅 @season.Name 시즌</span>
+                </div>
+                <h2 class="section-title">이번 시즌 세무 정보</h2>
+                <p class="text-muted">@season.Name 관련 절세 팁과 신고 가이드를 확인하세요</p>
+            }
+            else
+            {
+                <h2 class="section-title">세무 정보 & 절세 팁</h2>
+                <p class="text-muted">최신 세법 변화와 실무 팁을 공유합니다</p>
+            }
+        </div>
+
+        @{
+            var hasSeasonalPosts = Model.SeasonalPosts?.Count > 0;
+            var hasRecentPosts = Model.RecentPosts?.Count > 0;
+        }
+
+        @if (hasSeasonalPosts || hasRecentPosts)
+        {
+            <div class="row g-4">
+                @* 시즌 관련 글 (배지 강조) *@
+                @if (hasSeasonalPosts)
+                {
+                    @foreach (var post in Model.SeasonalPosts!)
+                    {
+                        <div class="col-lg-4 col-md-6">
+                            <div class="card blog-card h-100 blog-card--seasonal">
+                                <div class="blog-seasonal-ribbon">이번 시즌 추천</div>
+                                <div class="blog-placeholder">🗓️</div>
+                                <div class="card-body">
+                                    <small class="badge bg-season-badge">@post.CategoryName</small>
+                                    <h4 class="card-title mt-3">@post.Title</h4>
+                                    <p class="text-muted small">@((post.PublishedAt ?? post.CreatedAt).ToString("yyyy년 MM월 dd일"))</p>
+                                    <a href="/taxbaik/blog/@post.Slug" class="btn btn-sm btn-seasonal">읽기</a>
+                                </div>
+                            </div>
+                        </div>
+                    }
+                }
+                @* 최신 글 (나머지 채우기) *@
+                @if (hasRecentPosts)
+                {
+                    @foreach (var post in Model.RecentPosts!)
+                    {
+                        <div class="col-lg-4 col-md-6">
+                            <div class="card blog-card h-100">
+                                <div class="blog-placeholder">📝</div>
+                                <div class="card-body">
+                                    <small class="badge bg-primary-badge">@post.CategoryName</small>
+                                    <h4 class="card-title mt-3">@post.Title</h4>
+                                    <p class="text-muted small">@((post.PublishedAt ?? post.CreatedAt).ToString("yyyy년 MM월 dd일"))</p>
+                                    <a href="/taxbaik/blog/@post.Slug" class="btn btn-sm btn-primary">읽기</a>
+                                </div>
+                            </div>
+                        </div>
+                    }
+                }
+            </div>
+
+            <div class="text-center mt-5 d-flex justify-content-center gap-3 flex-wrap">
+                @if (season != null && !string.IsNullOrEmpty(season.RelatedCategorySlug))
+                {
+                    <a href="/taxbaik/blog?category=@season.RelatedCategorySlug" class="btn btn-outline-secondary btn-lg">
+                        📅 @season.Name 전체 글 보기
+                    </a>
+                }
+                <a href="/taxbaik/blog" class="btn btn-outline-primary btn-lg">전체 블로그 보기</a>
+            </div>
+        }
+        else
+        {
+            <div class="text-center py-5">
+                <div class="mb-3" style="font-size: 3rem;">📝</div>
+                <h3 class="h5 mb-2">현재 표시할 블로그 글이 없습니다.</h3>
+                <p class="text-muted mb-4">최신 세무 정보는 블로그에서 확인할 수 있습니다.</p>
+                <a href="/taxbaik/blog" class="btn btn-outline-primary btn-lg">블로그 바로가기</a>
+            </div>
+        }
+    </div>
+</section>
+
+<!-- 상담 프로세스 -->
+<section class="py-5" style="background: #F9F7F3;">
+    <div class="container">
+        <div class="text-center mb-5">
+            <h2 class="section-title">상담 과정</h2>
+        </div>
+
+        <div class="row align-items-center">
+            <div class="col-md-3 text-center mb-4 mb-md-0">
+                <div style="width: 80px; height: 80px; margin: 0 auto 1rem; background: linear-gradient(135deg, #C89D6E 0%, #A67C52 100%); border-radius: 50%; display: flex; align-items: center; justify-content: center; color: white; font-size: 32px;">
+                    📞
+                </div>
+                <h4>1단계: 무료 상담</h4>
+                <p class="text-muted small">상황 파악 및<br/>현재 문제점 확인</p>
+            </div>
+            <div class="col-md-3 text-center mb-4 mb-md-0">
+                <div style="width: 80px; height: 80px; margin: 0 auto 1rem; background: linear-gradient(135deg, #C89D6E 0%, #A67C52 100%); border-radius: 50%; display: flex; align-items: center; justify-content: center; color: white; font-size: 32px;">
+                    📋
+                </div>
+                <h4>2단계: 세무진단</h4>
+                <p class="text-muted small">자료 분석 및<br/>최적 방안 도출</p>
+            </div>
+            <div class="col-md-3 text-center mb-4 mb-md-0">
+                <div style="width: 80px; height: 80px; margin: 0 auto 1rem; background: linear-gradient(135deg, #C89D6E 0%, #A67C52 100%); border-radius: 50%; display: flex; align-items: center; justify-content: center; color: white; font-size: 32px;">
+                    💡
+                </div>
+                <h4>3단계: 맞춤제안</h4>
+                <p class="text-muted small">절세 전략 및<br/>실행 계획 제시</p>
+            </div>
+            <div class="col-md-3 text-center">
+                <div style="width: 80px; height: 80px; margin: 0 auto 1rem; background: linear-gradient(135deg, #C89D6E 0%, #A67C52 100%); border-radius: 50%; display: flex; align-items: center; justify-content: center; color: white; font-size: 32px;">
+                    ✅
+                </div>
+                <h4>4단계: 실행지원</h4>
+                <p class="text-muted small">지속적 관리 및<br/>추가 상담 제공</p>
+            </div>
+        </div>
+
+        <div class="text-center mt-5">
+            <p class="text-muted mb-3">상담은 온라인 또는 오프라인으로 진행되며, 완전히 비밀이 보장됩니다.</p>
+            <a href="/taxbaik/contact" class="btn btn-primary btn-lg">상담 신청하기</a>
+        </div>
+    </div>
+</section>
+
+<!-- 자주 묻는 질문 (DB 연동) -->
+@if (Model.ActiveFaqs.Count > 0)
+{
+<section class="py-5" style="background: #F9F7F3;">
+    <div class="container">
+        <div class="text-center mb-5">
+            <h2 class="section-title">자주 묻는 질문</h2>
+            <p class="text-muted">상담 전 궁금하신 사항을 먼저 확인해 보세요</p>
+        </div>
+
+        <div class="faq-accordion">
+            @foreach (var faqItem in Model.ActiveFaqs)
+            {
+                <details class="faq-item">
+                    <summary class="faq-question">@faqItem.Question</summary>
+                    <div class="faq-answer">
+                        @faqItem.Answer
+                    </div>
+                </details>
+            }
+        </div>
+
+        <div class="text-center mt-5">
+            <p class="text-muted mb-3">더 궁금한 점이 있으시면 바로 문의해 주세요</p>
+            <a href="/taxbaik/contact" class="btn btn-primary btn-lg">상담 문의하기</a>
+        </div>
+    </div>
+</section>
+}
+
+<!-- 최종 CTA -->
+<section class="py-5" style="background: linear-gradient(135deg, #2E5C4E 0%, #1F3A30 100%); color: white;">
+    <div class="container text-center">
+        @if (season != null)
+        {
+            <h2 class="mb-3 fw-bold" style="font-size: 2.5rem;">@season.Name 마감이 다가옵니다!</h2>
+            <p class="fs-5 mb-5" style="opacity: 0.95; max-width: 500px; margin-left: auto; margin-right: auto;">
+                마감 <strong>D-@(season.DaysUntilDeadline)일</strong> — 지금 바로 상담을 신청하세요.<br/>
+                빠른 검토로 불이익 없이 신고를 완료합니다.
+            </p>
+            <div class="d-flex gap-3 justify-content-center flex-wrap">
+                <a href="/taxbaik/contact" class="btn btn-warning btn-lg">⏰ @season.CtaText</a>
+                <a href="https://pf.kakao.com/_xoxchTX" target="_blank" rel="noopener noreferrer" class="btn btn-light btn-lg">카카오채널로 문의</a>
+            </div>
+        }
+        else
+        {
+            <h2 class="mb-3 fw-bold" style="font-size: 2.5rem;">세금 고민은 이제 끝!</h2>
+            <p class="fs-5 mb-5" style="opacity: 0.95; max-width: 500px; margin-left: auto; margin-right: auto;">
+                무료 상담으로 현재 상황을 진단하고<br/>
+                맞춤형 절세 전략을 받아보세요.
+            </p>
+            <div class="d-flex gap-3 justify-content-center flex-wrap">
+                <a href="/taxbaik/contact" class="btn btn-warning btn-lg">상담 신청하기</a>
+                <a href="https://pf.kakao.com/_xoxchTX" target="_blank" rel="noopener noreferrer" class="btn btn-light btn-lg">카카오채널로 문의</a>
+            </div>
+        }
+    </div>
+</section>

src/TaxBaik.Web/Pages/Index.cshtml.cs

@@ -0,0 +1,76 @@
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Seasonal;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Web.Pages;
+
+public class IndexModel : PageModel
+{
+    private readonly BlogService _blogService;
+    private readonly SeasonalMarketingService _seasonalMarketingService;
+    private readonly AnnouncementService _announcementService;
+    private readonly FaqService _faqService;
+
+    public List<BlogPost> RecentPosts { get; set; } = [];
+    public List<BlogPost> SeasonalPosts { get; set; } = [];
+    public CurrentSeasonDto? CurrentSeason { get; set; }
+    public List<Announcement> ActiveAnnouncements { get; set; } = [];
+    public List<Faq> ActiveFaqs { get; set; } = [];
+
+    public IndexModel(
+        BlogService blogService,
+        SeasonalMarketingService seasonalMarketingService,
+        AnnouncementService announcementService,
+        FaqService faqService)
+    {
+        _blogService = blogService;
+        _seasonalMarketingService = seasonalMarketingService;
+        _announcementService = announcementService;
+        _faqService = faqService;
+    }
+
+    public async Task OnGetAsync()
+    {
+        CurrentSeason = _seasonalMarketingService.GetCurrentSeason();
+
+        var announcementsTask = LoadSafeAsync(() => _announcementService.GetActiveAsync());
+        var faqsTask = LoadSafeAsync(() => _faqService.GetActiveAsync());
+        var blogTask = LoadBlogAsync();
+
+        await Task.WhenAll(announcementsTask, faqsTask, blogTask);
+
+        ActiveAnnouncements = (await announcementsTask)?.ToList() ?? [];
+        ActiveFaqs = (await faqsTask)?.ToList() ?? [];
+    }
+
+    private async Task LoadBlogAsync()
+    {
+        try
+        {
+            if (CurrentSeason is not null && !string.IsNullOrEmpty(CurrentSeason.RelatedCategorySlug))
+            {
+                var (seasonal, latest) = await _blogService.GetSeasonalPostsAsync(
+                    CurrentSeason.RelatedCategorySlug, seasonalCount: 2, totalCount: 3);
+                SeasonalPosts = seasonal.ToList();
+                RecentPosts = latest.ToList();
+            }
+            else
+            {
+                var (posts, _) = await _blogService.GetPublishedPagedAsync(1, 3);
+                RecentPosts = posts.ToList();
+            }
+        }
+        catch
+        {
+            RecentPosts = [];
+            SeasonalPosts = [];
+        }
+    }
+
+    private static async Task<IEnumerable<T>?> LoadSafeAsync<T>(Func<Task<IEnumerable<T>>> loader)
+    {
+        try { return await loader(); }
+        catch { return null; }
+    }
+}

src/TaxBaik.Web/Pages/Inquiry.cshtml

@@ -0,0 +1,4 @@
+@page "/inquiry"
+@{
+    Response.Redirect("/taxbaik/contact");
+}

src/TaxBaik.Web/Pages/Portal/ExternalCallback.cshtml

@@ -0,0 +1,9 @@
+@page "/portal/external-callback"
+@model TaxBaik.Web.Pages.Portal.ExternalCallbackModel
+@{
+    ViewData["Title"] = "포털 인증 처리";
+}
+
+<section class="container py-5">
+    <div class="alert alert-info">인증을 처리하는 중입니다...</div>
+</section>

src/TaxBaik.Web/Pages/Portal/ExternalCallback.cshtml.cs

@@ -0,0 +1,97 @@
+using System.Security.Claims;
+using Microsoft.AspNetCore.Authentication;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Services;
+using TaxBaik.Web.Services;
+
+namespace TaxBaik.Web.Pages.Portal;
+
+public class ExternalCallbackModel : PageModel
+{
+    private readonly PortalUserService _portalUserService;
+    private readonly ClientService _clientService;
+
+    public ExternalCallbackModel(PortalUserService portalUserService, ClientService clientService)
+    {
+        _portalUserService = portalUserService;
+        _clientService = clientService;
+    }
+
+    public async Task<IActionResult> OnGetAsync(string provider)
+    {
+        var external = await HttpContext.AuthenticateAsync(PortalOAuthDefaults.ExternalScheme);
+        if (external?.Principal is null)
+            return RedirectToPage("/Portal/Login");
+
+        var email = external.Principal.FindFirstValue(ClaimTypes.Email);
+        var name = external.Principal.FindFirstValue(ClaimTypes.Name) ?? "고객";
+        var providerId = external.Principal.FindFirstValue(ClaimTypes.NameIdentifier) ?? "";
+
+        if (string.IsNullOrWhiteSpace(providerId))
+            return RedirectToPage("/Portal/Login");
+
+        var existing = await _portalUserService.GetByProviderAsync(provider, providerId);
+        if (existing is null && !string.IsNullOrWhiteSpace(email))
+        {
+            existing = await _portalUserService.GetByEmailAsync(email);
+            if (existing is null)
+            {
+                int? clientId = null;
+                var linkedClient = await _clientService.GetByEmailAsync(email);
+                if (linkedClient is null && !string.IsNullOrWhiteSpace(external.Principal.FindFirstValue("phone")))
+                    linkedClient = await _clientService.GetByPhoneAsync(external.Principal.FindFirstValue("phone")!);
+                if (linkedClient is not null)
+                    clientId = linkedClient.Id;
+
+                await _portalUserService.RegisterOAuthAsync(
+                    name,
+                    email,
+                    external.Principal.FindFirstValue("phone") ?? "",
+                    provider,
+                    providerId,
+                    clientId);
+                existing = await _portalUserService.GetByEmailAsync(email);
+            }
+            else if (!string.Equals(existing.Provider, provider, StringComparison.OrdinalIgnoreCase) ||
+                     !string.Equals(existing.ProviderId, providerId, StringComparison.OrdinalIgnoreCase))
+            {
+                await _portalUserService.LinkOAuthAsync(existing, provider, providerId, name, email);
+            }
+        }
+
+        if (existing is not null && !existing.ClientId.HasValue && !string.IsNullOrWhiteSpace(email))
+        {
+            var linkedClient = await _clientService.GetByEmailAsync(email);
+            if (linkedClient is null && !string.IsNullOrWhiteSpace(external.Principal.FindFirstValue("phone")))
+                linkedClient = await _clientService.GetByPhoneAsync(external.Principal.FindFirstValue("phone")!);
+            if (linkedClient is not null)
+            {
+                await _portalUserService.AttachClientAsync(existing, linkedClient.Id);
+                existing.ClientId = linkedClient.Id;
+            }
+        }
+
+        if (existing is null)
+            return RedirectToPage("/Portal/Login");
+
+        var claims = new List<Claim>
+        {
+            new(ClaimTypes.NameIdentifier, existing.Id.ToString()),
+            new(ClaimTypes.Name, existing.Name),
+            new(ClaimTypes.Email, existing.Email),
+            new("portal_user_id", existing.Id.ToString())
+        };
+
+        if (existing.ClientId.HasValue)
+            claims.Add(new("client_id", existing.ClientId.Value.ToString()));
+
+        await HttpContext.SignInAsync(
+            PortalAuthDefaults.Scheme,
+            new ClaimsPrincipal(new ClaimsIdentity(claims, PortalAuthDefaults.Scheme)),
+            new AuthenticationProperties { IsPersistent = true });
+
+        await HttpContext.SignOutAsync(PortalOAuthDefaults.ExternalScheme);
+        return RedirectToPage("/Portal/Index");
+    }
+}

src/TaxBaik.Web/Pages/Portal/Index.cshtml

@@ -0,0 +1,167 @@
+@page "/portal"
+@model TaxBaik.Web.Pages.Portal.IndexModel
+@{
+    ViewData["Title"] = "마이 포털 - 세무사 백원숙";
+    ViewData["Description"] = "고객님의 세무 신고 일정과 상담 이력을 실시간으로 확인하실 수 있는 마이페이지입니다.";
+}
+
+<div class="bg-light py-5">
+    <div class="container">
+        <!-- 상단 헤더 & 환영 문구 -->
+        <div class="d-flex flex-wrap justify-content-between align-items-center mb-5 pb-4 border-bottom">
+            <div>
+                <p class="text-primary fw-bold mb-1">TaxBaik My Portal</p>
+                <h1 class="display-6 fw-bold text-dark">안녕하세요, @(User.Identity?.Name)님!</h1>
+                @if (Model.ClientInfo != null)
+                {
+                    <p class="text-muted mb-0">
+                        <i class="bi bi-building"></i> @(string.IsNullOrEmpty(Model.ClientInfo.CompanyName) ? "개인 고객" : Model.ClientInfo.CompanyName) 
+                        | <i class="bi bi-telephone"></i> @Model.ClientInfo.Phone
+                    </p>
+                }
+            </div>
+            <div class="mt-3 mt-sm-0">
+                <form method="post" action="/taxbaik/portal/logout" class="d-inline">
+                    @Html.AntiForgeryToken()
+                    <button type="submit" class="btn btn-outline-danger btn-sm">
+                        <i class="bi bi-box-arrow-right"></i> 로그아웃
+                    </button>
+                </form>
+            </div>
+        </div>
+
+        @if (Model.ClientInfo == null)
+        {
+            <!-- 연동 대기 경고 -->
+            <div class="card border-warning shadow-sm mb-5">
+                <div class="card-body p-5 text-center">
+                    <div class="mb-4">
+                        <span class="display-1 text-warning"><i class="bi bi-exclamation-triangle-fill"></i></span>
+                    </div>
+                    <h3 class="fw-bold text-dark mb-3">고객 정보 연동 대기 중</h3>
+                    <p class="text-muted max-width-md mx-auto mb-4">
+                        가입하신 계정 정보(이메일/연락처)와 일치하는 세무 대리 고객 레코드를 찾지 못했습니다.<br />
+                        세무사 측에서 고객 등록을 완료하거나 관리자 백오피스에서 이메일/전화번호가 일치하도록 지정하면 자동으로 포털 데이터가 활성화됩니다.
+                    </p>
+                    <a href="/taxbaik/contact" class="btn btn-primary px-4 py-2">
+                        <i class="bi bi-chat-dots"></i> 세무사에게 문의하기
+                    </a>
+                </div>
+            </div>
+        }
+        else
+        {
+            <div class="row g-4">
+                <!-- 왼쪽: 세무 신고 현황 (Tax Filings) -->
+                <div class="col-lg-8">
+                    <div class="card glass-card mb-4">
+                        <div class="card-body p-4">
+                            <div class="d-flex justify-content-between align-items-center mb-4">
+                                <h3 class="h5 fw-bold text-dark mb-0">
+                                    <i class="bi bi-calendar-check text-primary me-2"></i> 나의 세무 신고 현황
+                                </h3>
+                                <span class="badge bg-secondary">총 @(Model.Filings.Count)건</span>
+                            </div>
+
+                            @if (!Model.Filings.Any())
+                            {
+                                <div class="text-center py-5 text-muted">
+                                    <i class="bi bi-folder-x display-4 d-block mb-3 text-secondary"></i>
+                                    등록된 세무 신고 일정이 없습니다.
+                                </div>
+                            }
+                            else
+                            {
+                                <div class="table-responsive">
+                                    <table class="table table-hover align-middle">
+                                        <thead class="table-light">
+                                            <tr>
+                                                <th scope="col">신고 종류</th>
+                                                <th scope="col">신고 기한</th>
+                                                <th scope="col">진행 상태</th>
+                                                <th scope="col">메모</th>
+                                            </tr>
+                                        </thead>
+                                        <tbody>
+                                            @foreach (var filing in Model.Filings)
+                                            {
+                                                var dDay = (filing.DueDate - DateTime.Today).Days;
+                                                var statusClass = filing.Status switch
+                                                {
+                                                    "filed" => "bg-success-subtle text-success",
+                                                    "overdue" => "bg-danger-subtle text-danger",
+                                                    _ => "bg-warning-subtle text-warning-emphasis"
+                                                };
+                                                var statusLabel = filing.Status switch
+                                                {
+                                                    "filed" => "신고 완료",
+                                                    "overdue" => "기한 초과",
+                                                    _ => $"D-{dDay}"
+                                                };
+
+                                                <tr>
+                                                    <td>
+                                                        <span class="fw-bold text-dark">@filing.FilingType</span>
+                                                    </td>
+                                                    <td>
+                                                        <span>@filing.DueDate.ToString("yyyy-MM-dd")</span>
+                                                    </td>
+                                                    <td>
+                                                        <span class="badge @statusClass px-2.5 py-1.5 fs-7">@statusLabel</span>
+                                                    </td>
+                                                    <td class="text-muted small">
+                                                        @(string.IsNullOrEmpty(filing.Memo) ? "-" : filing.Memo)
+                                                    </td>
+                                                </tr>
+                                            }
+                                        </tbody>
+                                    </table>
+                                </div>
+                            }
+                        </div>
+                    </div>
+                </div>
+
+                <!-- 오른쪽: 상담 이력 요약 (Consulting Activities) -->
+                <div class="col-lg-4">
+                    <div class="card glass-card">
+                        <div class="card-body p-4">
+                            <h3 class="h5 fw-bold text-dark mb-4">
+                                <i class="bi bi-chat-text text-primary me-2"></i> 최근 상담 및 지원 이력
+                            </h3>
+
+                            @if (!Model.Consultations.Any())
+                            {
+                                <div class="text-center py-5 text-muted">
+                                    <i class="bi bi-chat-square-dots display-4 d-block mb-3 text-secondary"></i>
+                                    최근 상담 이력이 없습니다.
+                                </div>
+                            }
+                            else
+                            {
+                                <div class="timeline ps-2">
+                                    @foreach (var activity in Model.Consultations)
+                                    {
+                                        <div class="timeline-item-modern">
+                                            <div class="d-flex justify-content-between align-items-center mb-1">
+                                                <span class="badge bg-primary-subtle text-primary small">@activity.ActivityType</span>
+                                                <small class="text-muted">@activity.ActivityDate.ToString("yyyy-MM-dd")</small>
+                                            </div>
+                                            <p class="text-dark small mb-1 fw-semibold">@activity.Description</p>
+                                            @if (!string.IsNullOrEmpty(activity.Outcome))
+                                            {
+                                                <div class="bg-light p-2 rounded small text-muted mt-1">
+                                                    <strong>결과:</strong> @activity.Outcome
+                                                </div>
+                                            }
+                                        </div>
+                                    }
+                                </div>
+                            }
+                        </div>
+                    </div>
+                </div>
+            </div>
+        }
+    </div>
+</div>

src/TaxBaik.Web/Pages/Portal/Index.cshtml.cs

@@ -0,0 +1,49 @@
+using System.Security.Claims;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Web.Services;
+
+namespace TaxBaik.Web.Pages.Portal;
+
+[Authorize(AuthenticationSchemes = PortalAuthDefaults.Scheme)]
+public class IndexModel : PageModel
+{
+    private readonly TaxFilingService _taxFilingService;
+    private readonly ConsultingActivityService _consultingActivityService;
+    private readonly ClientService _clientService;
+
+    public IndexModel(
+        TaxFilingService taxFilingService,
+        ConsultingActivityService consultingActivityService,
+        ClientService clientService)
+    {
+        _taxFilingService = taxFilingService;
+        _consultingActivityService = consultingActivityService;
+        _clientService = clientService;
+    }
+
+    public Client? ClientInfo { get; private set; }
+    public List<TaxFiling> Filings { get; private set; } = new();
+    public List<ConsultingActivity> Consultations { get; private set; } = new();
+
+    public async Task<IActionResult> OnGetAsync()
+    {
+        var clientIdClaim = User.FindFirst("client_id");
+        if (clientIdClaim != null && int.TryParse(clientIdClaim.Value, out var clientId))
+        {
+            ClientInfo = await _clientService.GetByIdAsync(clientId);
+            if (ClientInfo != null)
+            {
+                var filingsData = await _taxFilingService.GetByClientIdAsync(clientId);
+                Filings = filingsData.OrderBy(f => f.DueDate).ToList();
+
+                var consultationsData = await _consultingActivityService.GetByClientIdAsync(clientId);
+                Consultations = consultationsData.OrderByDescending(c => c.ActivityDate).ToList();
+            }
+        }
+        return Page();
+    }
+}

src/TaxBaik.Web/Pages/Portal/Login.cshtml

@@ -0,0 +1,40 @@
+@page "/portal/login"
+@model TaxBaik.Web.Pages.Portal.LoginModel
+@{
+    ViewData["Title"] = "고객 포털 로그인";
+    ViewData["Description"] = "고객 포털 로그인 페이지입니다.";
+    ViewData["CanonicalUrl"] = $"{Request.Scheme}://{Request.Host}/taxbaik/portal/login";
+}
+
+<section class="container py-5" style="max-width: 560px;">
+    <h1 class="h3 fw-bold mb-4">고객 포털 로그인</h1>
+    <div class="alert alert-secondary">
+        포털 인증은 다음 단계에서 이메일/비밀번호와 소셜 로그인으로 연결됩니다.
+    </div>
+    @if (!string.IsNullOrWhiteSpace(Model.ErrorMessage))
+    {
+        <div class="alert alert-danger">@Model.ErrorMessage</div>
+    }
+    <form method="post" class="vstack gap-3">
+        <div>
+            <label class="form-label">이메일</label>
+            <input class="form-control" asp-for="Email" />
+        </div>
+        <div>
+            <label class="form-label">비밀번호</label>
+            <input class="form-control" asp-for="Password" type="password" />
+        </div>
+        <button class="btn btn-dark" type="submit">로그인</button>
+    </form>
+    <div class="d-grid gap-2 mt-4">
+        <form method="post" asp-page-handler="Google">
+            <button class="btn btn-outline-dark w-100" type="submit">Google로 로그인</button>
+        </form>
+        <form method="post" asp-page-handler="Naver">
+            <button class="btn btn-outline-success w-100" type="submit">Naver로 로그인</button>
+        </form>
+        <form method="post" asp-page-handler="Kakao">
+            <button class="btn btn-outline-warning w-100" type="submit">Kakao로 로그인</button>
+        </form>
+    </div>
+</section>

src/TaxBaik.Web/Pages/Portal/Login.cshtml.cs

@@ -0,0 +1,56 @@
+using Microsoft.AspNetCore.Authentication;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Web.Services;
+
+namespace TaxBaik.Web.Pages.Portal;
+
+public class LoginModel : PageModel
+{
+    private readonly PortalAuthService _portalAuthService;
+
+    [BindProperty]
+    public string Email { get; set; } = "";
+
+    [BindProperty]
+    public string Password { get; set; } = "";
+
+    [BindProperty]
+    public string? ErrorMessage { get; set; }
+
+    public LoginModel(PortalAuthService portalAuthService)
+    {
+        _portalAuthService = portalAuthService;
+    }
+
+    public void OnGet()
+    {
+    }
+
+    public async Task<IActionResult> OnPostAsync()
+    {
+        if (string.IsNullOrWhiteSpace(Email) || string.IsNullOrWhiteSpace(Password))
+        {
+            ErrorMessage = "이메일과 비밀번호를 입력하세요.";
+            return Page();
+        }
+
+        var signedIn = await _portalAuthService.SignInAsync(Email, Password);
+        if (!signedIn)
+        {
+            ErrorMessage = "로그인 정보를 확인할 수 없습니다.";
+            return Page();
+        }
+
+        return RedirectToPage("/Portal/Index");
+    }
+
+    public IActionResult OnPostGoogle() => Challenge(BuildProps("google"), PortalOAuthDefaults.GoogleScheme);
+
+    public IActionResult OnPostNaver() => Challenge(BuildProps("naver"), PortalOAuthDefaults.NaverScheme);
+
+    public IActionResult OnPostKakao() => Challenge(BuildProps("kakao"), PortalOAuthDefaults.KakaoScheme);
+
+    private static AuthenticationProperties BuildProps(string provider) =>
+        new() { RedirectUri = $"/taxbaik/portal/external-callback?provider={provider}" };
+}

src/TaxBaik.Web/Pages/Portal/Register.cshtml

@@ -0,0 +1,35 @@
+@page "/portal/register"
+@model TaxBaik.Web.Pages.Portal.RegisterModel
+@{
+    ViewData["Title"] = "고객 포털 회원가입";
+    ViewData["Description"] = "고객 포털 회원가입 페이지입니다.";
+    ViewData["CanonicalUrl"] = $"{Request.Scheme}://{Request.Host}/taxbaik/portal/register";
+}
+
+<section class="container py-5" style="max-width: 640px;">
+    <h1 class="h3 fw-bold mb-4">고객 포털 회원가입</h1>
+    <div class="alert alert-secondary">
+        가입 흐름은 다음 단계에서 이메일/전화번호 검증과 소셜 로그인으로 확장합니다.
+    </div>
+    <form method="post" class="row g-3">
+        <div class="col-md-6">
+            <label class="form-label">이름</label>
+            <input class="form-control" asp-for="Name" />
+        </div>
+        <div class="col-md-6">
+            <label class="form-label">연락처</label>
+            <input class="form-control" asp-for="Phone" />
+        </div>
+        <div class="col-12">
+            <label class="form-label">이메일</label>
+            <input class="form-control" asp-for="Email" />
+        </div>
+        <div class="col-12">
+            <label class="form-label">비밀번호</label>
+            <input class="form-control" asp-for="Password" type="password" />
+        </div>
+        <div class="col-12">
+            <button class="btn btn-dark" type="submit">가입하기</button>
+        </div>
+    </form>
+</section>

src/TaxBaik.Web/Pages/Portal/Register.cshtml.cs

@@ -0,0 +1,75 @@
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Services;
+using TaxBaik.Web.Services;
+
+namespace TaxBaik.Web.Pages.Portal;
+
+public class RegisterModel : PageModel
+{
+    private readonly PortalUserService _portalUserService;
+    private readonly ClientService _clientService;
+
+    [BindProperty]
+    public string Name { get; set; } = "";
+
+    [BindProperty]
+    public string Phone { get; set; } = "";
+
+    [BindProperty]
+    public string Email { get; set; } = "";
+
+    [BindProperty]
+    public string Password { get; set; } = "";
+
+    [BindProperty]
+    public string? ErrorMessage { get; set; }
+
+    public RegisterModel(PortalUserService portalUserService, ClientService clientService)
+    {
+        _portalUserService = portalUserService;
+        _clientService = clientService;
+    }
+
+    public void OnGet()
+    {
+    }
+
+    public async Task<IActionResult> OnPostAsync()
+    {
+        if (string.IsNullOrWhiteSpace(Name) || string.IsNullOrWhiteSpace(Email))
+        {
+            ErrorMessage = "이름과 이메일을 입력하세요.";
+            return Page();
+        }
+
+        if (string.IsNullOrWhiteSpace(Password) || Password.Length < 8)
+        {
+            ErrorMessage = "비밀번호는 8자 이상이어야 합니다.";
+            return Page();
+        }
+
+        var existing = await _portalUserService.GetByEmailAsync(Email);
+        if (existing is not null)
+        {
+            ErrorMessage = "이미 등록된 이메일입니다.";
+            return Page();
+        }
+
+        int? clientId = null;
+        var linkedClient = await _clientService.GetByEmailAsync(Email);
+        if (linkedClient is null && !string.IsNullOrWhiteSpace(Phone))
+            linkedClient = await _clientService.GetByPhoneAsync(Phone);
+        if (linkedClient is not null)
+            clientId = linkedClient.Id;
+
+        await _portalUserService.RegisterLocalAsync(
+            Name,
+            Email,
+            Phone,
+            PortalAuthService.HashPassword(Password),
+            clientId: clientId);
+
+        return RedirectToPage("/Portal/Login");
+    }
+}

src/TaxBaik.Web/Pages/Privacy.cshtml

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

src/TaxBaik.Web/Pages/Privacy.cshtml.cs

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

src/TaxBaik.Web/Pages/Services.cshtml

@@ -0,0 +1,172 @@
+@page
+@{
+    ViewData["Title"] = "주요 서비스 | 백원숙 세무회계";
+    ViewData["Description"] = "사업자 세무, 부동산 세금, 종합소득세 등 전문 상담 서비스";
+}
+
+<!-- Breadcrumb Navigation -->
+<nav aria-label="breadcrumb" class="py-3" style="background: #F9F7F3; border-bottom: 1px solid #D9D3C4;">
+    <div class="container">
+        <ol class="breadcrumb mb-0">
+            <li class="breadcrumb-item"><a href="/taxbaik/" class="text-decoration-none">홈</a></li>
+            <li class="breadcrumb-item active">서비스</li>
+        </ol>
+    </div>
+</nav>
+
+<div class="container py-5">
+    <div class="mb-4">
+        <a href="/taxbaik/" class="btn btn-sm btn-outline-secondary">← 홈으로 돌아가기</a>
+    </div>
+    <h1 class="fw-bold mb-5 text-center">주요 서비스</h1>
+
+    <!-- 사업자 세무 -->
+    <section class="mb-5 pb-5 border-bottom">
+        <div class="row align-items-center">
+            <div class="col-md-6 mb-4">
+                <h2 class="fw-bold mb-3">사업자 세무</h2>
+                <p class="lead">사업 운영 중 발생하는 모든 세무 문제를 전문적으로 처리합니다.</p>
+                <ul class="list-unstyled">
+                    <li class="mb-2">✓ 회계 기장 및 장부 관리</li>
+                    <li class="mb-2">✓ 세금계산서 발급 및 관리</li>
+                    <li class="mb-2">✓ 경비 처리 및 절세 전략</li>
+                    <li class="mb-2">✓ 원천징수 관리</li>
+                    <li class="mb-2">✓ 결산 및 세무신고</li>
+                </ul>
+                <p class="text-muted mt-4"><small>상담료: 7만~15만원</small></p>
+            </div>
+            <div class="col-md-6">
+                <div class="bg-light p-4 rounded">
+                    <h5 class="fw-bold mb-3">이런 분들이 찾습니다</h5>
+                    <ul class="list-unstyled">
+                        <li class="mb-2">💼 법인 및 개인사업자</li>
+                        <li class="mb-2">🛍️ 온라인쇼핑몰 운영자</li>
+                        <li class="mb-2">🏢 자영업자</li>
+                        <li class="mb-2">📊 첫 사업을 시작한 분</li>
+                    </ul>
+                </div>
+            </div>
+        </div>
+    </section>
+
+    <!-- 부동산 세금 -->
+    <section class="mb-5 pb-5 border-bottom">
+        <div class="row align-items-center">
+            <div class="col-md-6 order-md-2 mb-4">
+                <h2 class="fw-bold mb-3">부동산 세금</h2>
+                <p class="lead">부동산 거래 시 발생하는 세금을 절감하고 최적화합니다.</p>
+                <ul class="list-unstyled">
+                    <li class="mb-2">✓ 양도세 계산 및 절감 전략</li>
+                    <li class="mb-2">✓ 취득세 및 등록세 최소화</li>
+                    <li class="mb-2">✓ 임대소득세 신고</li>
+                    <li class="mb-2">✓ 1주택 비과세 판정</li>
+                    <li class="mb-2">✓ 다주택자 세금 최적화</li>
+                </ul>
+                <p class="text-muted mt-4"><small>상담료: 10만~20만원</small></p>
+            </div>
+            <div class="col-md-6 order-md-1">
+                <div class="bg-light p-4 rounded">
+                    <h5 class="fw-bold mb-3">이런 분들이 찾습니다</h5>
+                    <ul class="list-unstyled">
+                        <li class="mb-2">🏠 부동산 양도 예정자</li>
+                        <li class="mb-2">🏘️ 다주택 소유자</li>
+                        <li class="mb-2">🏠 전월세 임대인</li>
+                        <li class="mb-2">🔄 상속 부동산 처리</li>
+                    </ul>
+                </div>
+            </div>
+        </div>
+    </section>
+
+    <!-- 종합소득세 -->
+    <section class="mb-5 pb-5 border-bottom">
+        <div class="row align-items-center">
+            <div class="col-md-6 mb-4">
+                <h2 class="fw-bold mb-3">종합소득세</h2>
+                <p class="lead">프리랜서, 보험설계사 등 다양한 소득에 최적화된 신고를 지원합니다.</p>
+                <ul class="list-unstyled">
+                    <li class="mb-2">✓ 기준경비율 적용 최적화</li>
+                    <li class="mb-2">✓ 실제경비 계산 및 증명</li>
+                    <li class="mb-2">✓ 직업별 맞춤 절세 전략</li>
+                    <li class="mb-2">✓ 기납부세액 환급 신청</li>
+                    <li class="mb-2">✓ 근로소득 + 기타소득 통합 신고</li>
+                </ul>
+                <p class="text-muted mt-4"><small>상담료: 7만~15만원</small></p>
+            </div>
+            <div class="col-md-6">
+                <div class="bg-light p-4 rounded">
+                    <h5 class="fw-bold mb-3">이런 분들이 찾습니다</h5>
+                    <ul class="list-unstyled">
+                        <li class="mb-2">💻 프리랜서</li>
+                        <li class="mb-2">🎓 강사 및 컨설턴트</li>
+                        <li class="mb-2">💰 보험설계사</li>
+                        <li class="mb-2">📈 부동산중개사</li>
+                    </ul>
+                </div>
+            </div>
+        </div>
+    </section>
+
+    <!-- 가족자산 & 증여세 -->
+    <section class="mb-5">
+        <div class="row align-items-center">
+            <div class="col-md-6 order-md-2 mb-4">
+                <h2 class="fw-bold mb-3">가족자산 & 증여세</h2>
+                <p class="lead">세대 간 자산 이전 시 최소한의 세금으로 전략적 이전을 지원합니다.</p>
+                <ul class="list-unstyled">
+                    <li class="mb-2">✓ 증여세 기초공제 활용</li>
+                    <li class="mb-2">✓ 배우자 공제 전략</li>
+                    <li class="mb-2">✓ 단계적 증여 계획</li>
+                    <li class="mb-2">✓ 자녀 교육자금 증여</li>
+                    <li class="mb-2">✓ 상속세 절감 전략</li>
+                </ul>
+                <p class="text-muted mt-4"><small>상담료: 15만~25만원</small></p>
+            </div>
+            <div class="col-md-6 order-md-1">
+                <div class="bg-light p-4 rounded">
+                    <h5 class="fw-bold mb-3">이런 분들이 찾습니다</h5>
+                    <ul class="list-unstyled">
+                        <li class="mb-2">👨‍👩‍👧‍👦 자녀에게 증여 예정</li>
+                        <li class="mb-2">🏠 부동산 상속 예정</li>
+                        <li class="mb-2">💼 기업 승계 계획</li>
+                        <li class="mb-2">💰 자산관리 중장기 계획</li>
+                    </ul>
+                </div>
+            </div>
+        </div>
+    </section>
+
+    <!-- CTA -->
+    <section class="bg-primary text-white py-5 rounded mt-5 mb-5">
+        <div class="text-center">
+            <h2 class="fw-bold mb-3">전문 상담받으세요</h2>
+            <p class="lead mb-4">정확한 진단 후 맞춤형 솔루션을 제시합니다</p>
+            <a href="/taxbaik/contact" class="btn btn-warning btn-lg">무료 상담 신청</a>
+        </div>
+    </section>
+
+    <!-- 관련 페이지 네비게이션 -->
+    <section class="text-center py-5">
+        <h4 class="fw-bold mb-4">다른 페이지 보기</h4>
+        <div class="row g-3 justify-content-center">
+            <div class="col-md-4">
+                <a href="/taxbaik/" class="btn btn-outline-primary btn-sm w-100 py-3">
+                    🏠 홈<br/>
+                    <small class="text-muted">최신 정보 및 블로그</small>
+                </a>
+            </div>
+            <div class="col-md-4">
+                <a href="/taxbaik/about" class="btn btn-outline-primary btn-sm w-100 py-3">
+                    👤 세무사 소개<br/>
+                    <small class="text-muted">자격 및 상담 철학</small>
+                </a>
+            </div>
+            <div class="col-md-4">
+                <a href="/taxbaik/blog" class="btn btn-outline-primary btn-sm w-100 py-3">
+                    📝 세무 정보<br/>
+                    <small class="text-muted">절세팁 및 신고 가이드</small>
+                </a>
+            </div>
+        </div>
+    </section>
+</div>

src/TaxBaik.Web/Pages/Shared/_Footer.cshtml

@@ -0,0 +1,33 @@
+<footer class="bg-light border-top mt-5 py-4">
+    <div class="container">
+        <div class="row g-4">
+            <div class="col-md-4">
+                <h6 class="fw-bold">백원숙 세무회계</h6>
+                <p class="small text-muted">
+                    사업자 기장, 부동산 양도세·증여세,<br />
+                    종합소득세 전문 상담
+                </p>
+            </div>
+            <div class="col-md-4">
+                <h6 class="fw-bold">연락처</h6>
+                <p class="small">
+                    📞 <a href="tel:010-4122-8268" class="text-decoration-none">010-4122-8268</a><br />
+                    📧 <a href="mailto:taxbaik5668@gmail.com" class="text-decoration-none">taxbaik5668@gmail.com</a>
+                </p>
+            </div>
+            <div class="col-md-4">
+                <h6 class="fw-bold">채널</h6>
+                <p class="small">
+                    <a href="http://pf.kakao.com/_xoxchTX" target="_blank" class="btn btn-sm btn-warning me-2">카카오톡</a>
+                    <a href="https://www.instagram.com/taxtory5668/" target="_blank" class="btn btn-sm btn-outline-secondary">Instagram</a>
+                </p>
+            </div>
+        </div>
+        <hr class="my-3" />
+        <div class="text-center small text-muted">
+            <p>© 2026 백원숙 세무회계. All rights reserved.</p>
+            <a href="/taxbaik/privacy" class="text-decoration-none text-muted me-2">개인정보처리방침</a>
+            <a href="/taxbaik/terms" class="text-decoration-none text-muted">이용약관</a>
+        </div>
+    </div>
+</footer>

src/TaxBaik.Web/Pages/Shared/_Header.cshtml

@@ -0,0 +1,34 @@
+<header class="sticky-top bg-white border-bottom site-header">
+    <nav class="navbar navbar-expand-lg navbar-light container-fluid px-3 py-2">
+        <a class="navbar-brand fw-bold" href="/taxbaik">
+            <span class="text-primary">백원숙</span> 세무회계
+        </a>
+        <button class="navbar-toggler" type="button" data-bs-toggle="collapse" data-bs-target="#navbarNav" aria-controls="navbarNav" aria-expanded="false" aria-label="Toggle navigation">
+            <span class="navbar-toggler-icon"></span>
+        </button>
+        <div class="collapse navbar-collapse mt-3 mt-lg-0" id="navbarNav">
+            <ul class="navbar-nav ms-auto gap-2 align-items-lg-center">
+                <li class="nav-item">
+                    <a class="nav-link" href="/taxbaik">홈</a>
+                </li>
+                <li class="nav-item">
+                    <a class="nav-link" href="/taxbaik/about">소개</a>
+                </li>
+                <li class="nav-item">
+                    <a class="nav-link" href="/taxbaik/services">서비스</a>
+                </li>
+                <li class="nav-item">
+                    <a class="nav-link" href="/taxbaik/blog">블로그</a>
+                </li>
+                <li class="nav-item">
+                    <a class="btn btn-primary btn-sm ms-lg-2 w-100 w-lg-auto" href="/taxbaik/contact">상담신청</a>
+                </li>
+            </ul>
+        </div>
+        <div class="ms-3 d-none d-md-block">
+            <a href="tel:010-4122-8268" class="text-decoration-none text-dark fw-500">
+                📞 010-4122-8268
+            </a>
+        </div>
+    </nav>
+</header>

src/TaxBaik.Web/Pages/Shared/_ViewImports.cshtml

@@ -0,0 +1,3 @@
+@using TaxBaik.Web
+@namespace TaxBaik.Web.Pages
+@addTagHelper *, Microsoft.AspNetCore.Mvc.TagHelpers

src/TaxBaik.Web/Pages/Shared/_ViewStart.cshtml

@@ -0,0 +1,3 @@
+@{
+    Layout = "_Layout";
+}

src/TaxBaik.Web/Pages/Sitemap.cshtml

@@ -0,0 +1,14 @@
+@page
+@model TaxBaik.Web.Pages.SitemapModel
+@{
+    Response.ContentType = "application/xml";
+}<?xml version="1.0" encoding="utf-8"?>
+<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
+    @foreach (var url in Model.Urls)
+    {
+        <url>
+            <loc>@url</loc>
+            <lastmod>@DateTime.UtcNow:yyyy-MM-dd</lastmod>
+        </url>
+    }
+</urlset>

src/TaxBaik.Web/Pages/Sitemap.cshtml.cs

@@ -0,0 +1,34 @@
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Pages;
+
+public class SitemapModel : PageModel
+{
+    private readonly BlogService _blogService;
+    public List<string> Urls { get; set; } = [];
+
+    public SitemapModel(BlogService blogService)
+    {
+        _blogService = blogService;
+    }
+
+    public async Task OnGetAsync()
+    {
+        var baseUrl = "http://178.104.200.7/taxbaik";
+        Urls.AddRange(new[]
+        {
+            $"{baseUrl}",
+            $"{baseUrl}/about",
+            $"{baseUrl}/services",
+            $"{baseUrl}/contact",
+            $"{baseUrl}/blog"
+        });
+
+        var (posts, _) = await _blogService.GetPublishedPagedAsync(1, 1000);
+        foreach (var post in posts)
+        {
+            Urls.Add($"{baseUrl}/blog/{post.Slug}");
+        }
+    }
+}

src/TaxBaik.Web/Pages/Terms.cshtml

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

src/TaxBaik.Web/Pages/Terms.cshtml.cs

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

src/TaxBaik.Web/Pages/_Layout.cshtml

@@ -0,0 +1,141 @@
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+    <meta charset="utf-8" />
+    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+    <title>@(ViewData["Title"] ?? "백원숙 세무회계 - 세무사 전문 상담")</title>
+    <meta name="description" content="@(ViewData["Description"] ?? "백원숙 세무회계 - 사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담. 맞춤형 세무 절세 컨설팅 제공.")" />
+    <meta name="keywords" content="백원숙 세무회계, 세무사, 사업자 기장, 양도소득세, 증여세, 상속세, 종합소득세, 절세 상담, 세무 대리" />
+    
+    <!-- Open Graph / Facebook -->
+    <meta property="og:type" content="website" />
+    <meta property="og:title" content="@(ViewData["Title"] ?? "백원숙 세무회계 - 세무사 전문 상담")" />
+    <meta property="og:description" content="@(ViewData["Description"] ?? "백원숙 세무회계 - 사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담. 맞춤형 세무 절세 컨설팅 제공.")" />
+    <meta property="og:image" content="@(ViewData["OgImage"] ?? "http://178.104.200.7/taxbaik/images/og-image.jpg")" />
+    <meta property="og:url" content="@(ViewData["OgUrl"] ?? "http://178.104.200.7/taxbaik/")" />
+    
+    <!-- Twitter -->
+    <meta property="twitter:card" content="summary_large_image" />
+    <meta property="twitter:title" content="@(ViewData["Title"] ?? "백원숙 세무회계 - 세무사 전문 상담")" />
+    <meta property="twitter:description" content="@(ViewData["Description"] ?? "백원숙 세무회계 - 사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담. 맞춤형 세무 절세 컨설팅 제공.")" />
+    <meta property="twitter:image" content="@(ViewData["OgImage"] ?? "http://178.104.200.7/taxbaik/images/og-image.jpg")" />
+
+    <!-- 검색엔진 등록용 소유권 인증 메타 태그 (발급받으신 토큰이 있으면 아래 content에 넣어 주시면 됩니다) -->
+    <!-- <meta name="naver-site-verification" content="네이버_서치어드바이저_토큰_입력" /> -->
+    <!-- <meta name="google-site-verification" content="구글_서치콘솔_토큰_입력" /> -->
+
+    <meta name="robots" content="index, follow" />
+    <meta name="theme-color" content="#C89D6E" />
+    <link rel="icon" type="image/svg+xml" href="/taxbaik/favicon.svg" />
+    <link rel="alternate icon" href="/taxbaik/favicon.ico" />
+    <link rel="preconnect" href="https://fonts.googleapis.com" />
+    <link rel="preconnect" href="https://fonts.gstatic.com" crossorigin />
+    <link rel="dns-prefetch" href="https://cdn.jsdelivr.net" />
+    <link href="https://fonts.googleapis.com/css2?family=Inter:wght@300;400;500;600;700;800&family=Noto+Sans+KR:wght@400;500;700&family=Outfit:wght@400;500;600;700;800&display=swap" rel="stylesheet" />
+    <link rel="canonical" href="@(ViewData["CanonicalUrl"] ?? "http://178.104.200.7/taxbaik/")" />
+    <link href="https://cdn.jsdelivr.net/npm/bootstrap@5.3.0/dist/css/bootstrap.min.css" rel="stylesheet" />
+    <link rel="stylesheet" href="~/css/site.css" asp-append-version="true" />
+
+    <!-- 구조화된 데이터 (JSON-LD Schema Markup) -->
+    <script type="application/ld+json">
+    {
+      "@@context": "https://schema.org",
+      "@@type": "ProfessionalService",
+      "name": "백원숙 세무회계",
+      "description": "사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담 세무사",
+      "url": "http://178.104.200.7/taxbaik/",
+      "telephone": "010-4122-8268",
+      "email": "taxbaik5668@gmail.com",
+      "address": {
+        "@@type": "PostalAddress",
+        "addressCountry": "KR"
+      },
+      "sameAs": [
+        "https://www.instagram.com/taxtory5668/",
+        "http://pf.kakao.com/_xoxchTX"
+      ]
+    }
+    </script>
+
+    <!-- Google tag (gtag.js) -->
+    <script async src="https://www.googletagmanager.com/gtag/js?id=G-25KRKY45D7"></script>
+    <script>
+      window.dataLayer = window.dataLayer || [];
+      function gtag(){dataLayer.push(arguments);}
+      gtag('js', new Date());
+
+      gtag('config', 'G-25KRKY45D7');
+    </script>
+</head>
+<body class="with-mobile-cta">
+    <partial name="_Header" />
+    <main role="main" class="pb-5">
+        @RenderBody()
+    </main>
+    <footer class="bg-light border-top mt-5 py-5">
+        <div class="container">
+            <div class="row g-5">
+                <div class="col-md-3">
+                    <h6 class="fw-bold mb-3">백원숙 세무회계</h6>
+                    <p class="small text-muted">
+                        사업자 기장, 부동산 양도세·증여세,<br />
+                        종합소득세 전문 상담
+                    </p>
+                </div>
+                <div class="col-md-3">
+                    <h6 class="fw-bold mb-3">메뉴</h6>
+                    <ul class="list-unstyled small">
+                        <li class="mb-2"><a href="/taxbaik/" class="text-decoration-none text-muted">홈</a></li>
+                        <li class="mb-2"><a href="/taxbaik/about" class="text-decoration-none text-muted">세무사 소개</a></li>
+                        <li class="mb-2"><a href="/taxbaik/services" class="text-decoration-none text-muted">전문 서비스</a></li>
+                        <li class="mb-2"><a href="/taxbaik/blog" class="text-decoration-none text-muted">세무 정보</a></li>
+                        <li><a href="/taxbaik/contact" class="text-decoration-none text-muted">상담 신청</a></li>
+                    </ul>
+                </div>
+                <div class="col-md-3">
+                    <h6 class="fw-bold mb-3">연락처</h6>
+                    <p class="small">
+                        📞 <a href="tel:010-4122-8268" class="text-decoration-none text-muted">010-4122-8268</a><br />
+                        📧 <a href="mailto:taxbaik5668@gmail.com" class="text-decoration-none text-muted">taxbaik5668@gmail.com</a>
+                    </p>
+                </div>
+                <div class="col-md-3">
+                    <h6 class="fw-bold mb-3">채널</h6>
+                    <p class="small">
+                        <a href="http://pf.kakao.com/_xoxchTX" target="_blank" class="btn btn-sm btn-warning me-2">카카오톡</a>
+                        <a href="https://www.instagram.com/taxtory5668/" target="_blank" class="btn btn-sm btn-outline-secondary">Instagram</a>
+                    </p>
+                </div>
+            </div>
+            <hr class="my-4" />
+            <div class="text-center small text-muted">
+                <p>© 2026 백원숙 세무회계. All rights reserved.</p>
+                <div class="mb-2">
+                    <a href="/taxbaik/privacy" class="text-decoration-none text-muted me-2">개인정보처리방침</a>
+                    <span class="text-muted">|</span>
+                    <a href="/taxbaik/terms" class="text-decoration-none text-muted ms-2 me-2">이용약관</a>
+                    <span class="text-muted">|</span>
+                    <a href="/taxbaik/portal" class="text-decoration-none text-muted ms-2">고객 포털</a>
+                </div>
+                @if (Context.RequestServices.GetService(typeof(VersionInfo)) is VersionInfo version)
+                {
+                    <div class="mt-2 text-muted" style="font-size: 0.75rem; opacity: 0.6;">
+                        v@(version.Version) · @version.Built
+                    </div>
+                }
+            </div>
+        </div>
+    </footer>
+
+    <!-- Mobile Fixed CTA -->
+    <div class="mobile-cta-bar d-lg-none">
+        <a href="http://pf.kakao.com/_xoxchTX" target="_blank" class="btn-kakao-mobile">
+            💬 카카오 상담하기
+        </a>
+    </div>
+
+    <script src="https://cdn.jsdelivr.net/npm/bootstrap@5.3.0/dist/js/bootstrap.bundle.min.js" defer></script>
+    <script src="~/js/site.js" asp-append-version="true" defer></script>
+    @await RenderSectionAsync("Scripts", required: false)
+</body>
+</html>

src/TaxBaik.Web/Pages/_ViewStart.cshtml

@@ -0,0 +1,3 @@
+@{
+    Layout = "_Layout";
+}

src/TaxBaik.Web/Program.cs

@@ -0,0 +1,448 @@
+using System.IO.Compression;
+using System.Text;
+using System.Text.Encodings.Web;
+using System.Text.Unicode;
+using Microsoft.AspNetCore.Authentication.JwtBearer;
+using Microsoft.AspNetCore.Authentication.Cookies;
+using Microsoft.AspNetCore.Authentication.OAuth;
+using Microsoft.AspNetCore.Components.Authorization;
+using Microsoft.AspNetCore.HttpOverrides;
+using Microsoft.AspNetCore.RateLimiting;
+using Microsoft.AspNetCore.ResponseCompression;
+using Microsoft.IdentityModel.Tokens;
+using MudBlazor.Services;
+using Serilog;
+using System.Threading.RateLimiting;
+using TaxBaik.Application;
+using TaxBaik.Application.Services;
+using TaxBaik.Application.Utils;
+using TaxBaik.Infrastructure;
+using TaxBaik.Web.Services;
+using TaxBaik.Web.Services.AdminClients;
+
+var builder = WebApplication.CreateBuilder(args);
+var isProduction = builder.Environment.IsProduction();
+
+// HTTP 요청 헤더/쿠키 크기 제한 증가 (400 Bad Request 해결)
+builder.WebHost.ConfigureKestrel(options =>
+{
+    options.Limits.MaxRequestBodySize = 100 * 1024 * 1024; // 100MB
+});
+
+// Serilog 설정
+builder.Host.UseSerilog((context, config) =>
+{
+    config
+        .MinimumLevel.Information()
+        .WriteTo.Console()
+        .WriteTo.File(
+            path: "logs/taxbaik-.log",
+            rollingInterval: RollingInterval.Day,
+            outputTemplate: "[{Timestamp:yyyy-MM-dd HH:mm:ss.fff zzz}] [{Level:u3}] {Message:lj}{NewLine}{Exception}")
+        .Enrich.FromLogContext()
+        .Enrich.WithProperty("Environment", context.HostingEnvironment.EnvironmentName);
+
+    var botToken = context.Configuration["Telegram:BotToken"];
+    var systemChatId = context.Configuration["Telegram:SystemChatId"] ?? context.Configuration["Telegram:ChatId"];
+    if (!string.IsNullOrEmpty(botToken) && !string.IsNullOrEmpty(systemChatId))
+    {
+        config.WriteTo.Sink(new TaxBaik.Web.Logging.TelegramSink(botToken, systemChatId), Serilog.Events.LogEventLevel.Error);
+    }
+});
+
+// Controllers (API)
+builder.Services.AddControllers();
+builder.Services.AddProblemDetails();
+builder.Services.AddHealthChecks();
+builder.Services.AddRateLimiter(options =>
+{
+    options.RejectionStatusCode = StatusCodes.Status429TooManyRequests;
+    options.AddPolicy("client-logs", httpContext =>
+    {
+        var ip = httpContext.Connection.RemoteIpAddress?.ToString() ?? "unknown";
+        return RateLimitPartition.GetFixedWindowLimiter(
+            partitionKey: $"client-logs:{ip}",
+            factory: _ => new FixedWindowRateLimiterOptions
+            {
+                PermitLimit = 10,
+                Window = TimeSpan.FromMinutes(1),
+                QueueLimit = 0,
+                AutoReplenishment = true
+            });
+    });
+});
+
+// Razor Pages + Blazor WebAssembly 통합
+builder.Services.AddRazorPages();
+builder.Services.AddRazorComponents()
+    .AddInteractiveWebAssemblyComponents();
+builder.Services.Configure<Microsoft.AspNetCore.Components.Server.CircuitOptions>(options =>
+{
+    options.DetailedErrors = true;
+});
+
+// Session & TempData (쿠키 저장소)
+builder.Services.AddSession(options =>
+{
+    options.IdleTimeout = TimeSpan.FromMinutes(20);
+    options.Cookie.HttpOnly = true;
+    options.Cookie.IsEssential = true;
+    options.Cookie.Name = "TaxBaik.SessionId";
+});
+builder.Services.AddDistributedMemoryCache();
+// TempData는 기본적으로 쿠키 저장소 사용 (여기서 명시적 설정)
+
+// JWT 인증
+var connectionString = builder.Configuration.GetConnectionString("Default")
+    ?? throw new InvalidOperationException("Missing connection string");
+var jwtKey = builder.Configuration["Jwt:SecretKey"] ?? throw new InvalidOperationException("Missing JWT SecretKey");
+if (isProduction && jwtKey.Contains("dev-secret", StringComparison.OrdinalIgnoreCase))
+    throw new InvalidOperationException("Production JWT SecretKey must not use the development default.");
+var key = Encoding.ASCII.GetBytes(jwtKey);
+
+var authenticationBuilder = builder.Services.AddAuthentication(opts =>
+{
+    opts.DefaultAuthenticateScheme = JwtBearerDefaults.AuthenticationScheme;
+    opts.DefaultChallengeScheme = JwtBearerDefaults.AuthenticationScheme;
+})
+.AddJwtBearer(opts =>
+{
+    opts.TokenValidationParameters = new TokenValidationParameters
+    {
+        ValidateIssuerSigningKey = true,
+        IssuerSigningKey = new SymmetricSecurityKey(key),
+        ValidateIssuer = true,
+        ValidIssuer = "taxbaik-admin",
+        ValidateAudience = true,
+        ValidAudience = "taxbaik-admin-client",
+        ValidateLifetime = true,
+        ClockSkew = TimeSpan.FromMinutes(1)
+    };
+})
+.AddCookie(PortalAuthDefaults.Scheme, opts =>
+{
+    opts.Cookie.Name = PortalAuthDefaults.CookieName;
+    opts.Cookie.HttpOnly = true;
+    opts.Cookie.SameSite = SameSiteMode.Lax;
+    opts.Cookie.SecurePolicy = isProduction ? CookieSecurePolicy.Always : CookieSecurePolicy.SameAsRequest;
+    opts.LoginPath = "/taxbaik/portal/login";
+    opts.AccessDeniedPath = "/taxbaik/portal/login";
+    opts.SlidingExpiration = true;
+    opts.ExpireTimeSpan = TimeSpan.FromDays(7);
+})
+.AddCookie(PortalOAuthDefaults.ExternalScheme, opts =>
+{
+    opts.Cookie.Name = "TaxBaik.Portal.External";
+    opts.Cookie.HttpOnly = true;
+    opts.Cookie.SameSite = SameSiteMode.Lax;
+    opts.Cookie.SecurePolicy = isProduction ? CookieSecurePolicy.Always : CookieSecurePolicy.SameAsRequest;
+});
+
+var googleClientId = builder.Configuration["Authentication:Google:ClientId"];
+var googleClientSecret = builder.Configuration["Authentication:Google:ClientSecret"];
+if (!string.IsNullOrWhiteSpace(googleClientId) && !string.IsNullOrWhiteSpace(googleClientSecret))
+{
+    authenticationBuilder.AddGoogle(PortalOAuthDefaults.GoogleScheme, opts =>
+    {
+        opts.SignInScheme = PortalOAuthDefaults.ExternalScheme;
+        opts.ClientId = googleClientId;
+        opts.ClientSecret = googleClientSecret;
+        opts.CallbackPath = "/taxbaik/portal/signin-google";
+    });
+}
+
+var naverClientId = builder.Configuration["Authentication:Naver:ClientId"];
+var naverClientSecret = builder.Configuration["Authentication:Naver:ClientSecret"];
+if (!string.IsNullOrWhiteSpace(naverClientId) && !string.IsNullOrWhiteSpace(naverClientSecret))
+{
+    authenticationBuilder.AddOAuth(PortalOAuthDefaults.NaverScheme, opts =>
+    {
+        opts.SignInScheme = PortalOAuthDefaults.ExternalScheme;
+        opts.ClientId = naverClientId;
+        opts.ClientSecret = naverClientSecret;
+        opts.CallbackPath = "/taxbaik/portal/signin-naver";
+        opts.AuthorizationEndpoint = "https://nid.naver.com/oauth2.0/authorize";
+        opts.TokenEndpoint = "https://nid.naver.com/oauth2.0/token";
+        opts.UserInformationEndpoint = "https://openapi.naver.com/v1/nid/me";
+        opts.SaveTokens = true;
+        opts.Events = new OAuthEvents
+        {
+            OnCreatingTicket = async context =>
+            {
+                var request = new HttpRequestMessage(HttpMethod.Get, opts.UserInformationEndpoint);
+                request.Headers.Authorization = new System.Net.Http.Headers.AuthenticationHeaderValue("Bearer", context.AccessToken);
+                var response = await context.Backchannel.SendAsync(request, context.HttpContext.RequestAborted);
+                response.EnsureSuccessStatusCode();
+                using var payload = System.Text.Json.JsonDocument.Parse(await response.Content.ReadAsStringAsync(context.HttpContext.RequestAborted));
+                var responseRoot = payload.RootElement.GetProperty("response");
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.NameIdentifier, responseRoot.GetProperty("id").GetString() ?? ""));
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.Name, responseRoot.GetProperty("name").GetString() ?? ""));
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.Email, responseRoot.GetProperty("email").GetString() ?? ""));
+            }
+        };
+    });
+}
+
+var kakaoClientId = builder.Configuration["Authentication:Kakao:ClientId"];
+var kakaoClientSecret = builder.Configuration["Authentication:Kakao:ClientSecret"];
+if (!string.IsNullOrWhiteSpace(kakaoClientId) && !string.IsNullOrWhiteSpace(kakaoClientSecret))
+{
+    authenticationBuilder.AddOAuth(PortalOAuthDefaults.KakaoScheme, opts =>
+    {
+        opts.SignInScheme = PortalOAuthDefaults.ExternalScheme;
+        opts.ClientId = kakaoClientId;
+        opts.ClientSecret = kakaoClientSecret;
+        opts.CallbackPath = "/taxbaik/portal/signin-kakao";
+        opts.AuthorizationEndpoint = "https://kauth.kakao.com/oauth/authorize";
+        opts.TokenEndpoint = "https://kauth.kakao.com/oauth/token";
+        opts.UserInformationEndpoint = "https://kapi.kakao.com/v2/user/me";
+        opts.SaveTokens = true;
+        opts.Events = new OAuthEvents
+        {
+            OnCreatingTicket = async context =>
+            {
+                var request = new HttpRequestMessage(HttpMethod.Get, opts.UserInformationEndpoint);
+                request.Headers.Authorization = new System.Net.Http.Headers.AuthenticationHeaderValue("Bearer", context.AccessToken);
+                var response = await context.Backchannel.SendAsync(request, context.HttpContext.RequestAborted);
+                response.EnsureSuccessStatusCode();
+                using var payload = System.Text.Json.JsonDocument.Parse(await response.Content.ReadAsStringAsync(context.HttpContext.RequestAborted));
+                var kakaoAccount = payload.RootElement.GetProperty("kakao_account");
+                var profile = kakaoAccount.GetProperty("profile");
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.NameIdentifier, payload.RootElement.GetProperty("id").GetInt64().ToString()));
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.Name, profile.GetProperty("nickname").GetString() ?? ""));
+                if (kakaoAccount.TryGetProperty("email", out var emailProp))
+                    context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.Email, emailProp.GetString() ?? ""));
+            }
+        };
+    });
+}
+
+// Blazor 인증
+builder.Services.AddScoped<AuthService>();
+builder.Services.AddScoped<CustomAuthenticationStateProvider>();
+builder.Services.AddScoped<AuthenticationStateProvider>(sp => sp.GetRequiredService<CustomAuthenticationStateProvider>());
+builder.Services.AddScoped<ILocalStorageService, LocalStorageService>();
+builder.Services.AddCascadingAuthenticationState();
+builder.Services.AddAuthorization();
+builder.Services.AddAuthorizationCore();
+
+// Telegram Notification
+builder.Services.AddHttpClient<ITelegramNotificationService, TelegramNotificationService>();
+
+// HTTP Client for API (with automatic token refresh)
+builder.Services.AddScoped<ITokenStore, TokenStore>();
+builder.Services.AddScoped<TokenRefreshHandler>();
+builder.Services.AddHttpClient<IApiClient, ApiClient>();
+
+var apiBaseUrl = builder.Configuration["ApiClient:BaseUrl"]
+    ?? throw new InvalidOperationException("Missing configuration: ApiClient:BaseUrl");
+
+builder.Services.AddHttpClient<IAdminDashboardClient, AdminDashboardClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+builder.Services.AddHttpClient<IInquiryBrowserClient, InquiryBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+builder.Services.AddHttpClient<IClientBrowserClient, ClientBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+builder.Services.AddHttpClient<ITaxFilingBrowserClient, TaxFilingBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+builder.Services.AddHttpClient<IFaqBrowserClient, FaqBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+builder.Services.AddHttpClient<IAnnouncementBrowserClient, AnnouncementBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+
+// Phase 5: Tax Accounting & CRM Browser Clients
+builder.Services.AddHttpClient<ITaxProfileBrowserClient, TaxProfileBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+
+builder.Services.AddHttpClient<ITaxFilingScheduleBrowserClient, TaxFilingScheduleBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+
+builder.Services.AddHttpClient<IConsultingActivityBrowserClient, ConsultingActivityBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+
+builder.Services.AddHttpClient<IContractBrowserClient, ContractBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+
+builder.Services.AddHttpClient<IRevenueTrackingBrowserClient, RevenueTrackingBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+
+builder.Services.AddHttpClient<ICommonCodeBrowserClient, CommonCodeBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+}).AddHttpMessageHandler<TokenRefreshHandler>();
+
+// UI & 캐시 (MudBlazor Theme Customization)
+builder.Services.AddMudServices(config =>
+{
+    config.SnackbarConfiguration.HideTransitionDuration = 400;
+    config.SnackbarConfiguration.ShowTransitionDuration = 300;
+    config.PopoverOptions.ThrowOnDuplicateProvider = false;
+});
+builder.Services.AddMemoryCache();
+builder.Services.AddResponseCompression(opts => {
+    opts.Providers.Add<GzipCompressionProvider>();
+});
+builder.Services.AddHostedService<TelegramReportBackgroundService>();
+builder.Services.AddHttpContextAccessor();
+builder.Services.AddScoped<PortalAuthService>();
+
+builder.Services.Configure<PortalAuthOptions>(builder.Configuration.GetSection("Authentication"));
+
+// 한글 포함 다국어 문자를 유니코드 엔티티로 변환하지 않도록 설정
+builder.Services.AddSingleton(HtmlEncoder.Create(UnicodeRanges.All));
+
+builder.Services.AddInfrastructure();
+builder.Services.AddApplication();
+builder.Services.AddScoped<IInquiryNotificationService, TelegramInquiryNotificationService>();
+
+// Register version info
+var versionInfo = new VersionInfo();
+var versionJsonPath = Path.Combine(AppContext.BaseDirectory, "wwwroot", "version.json");
+if (File.Exists(versionJsonPath))
+{
+    try
+    {
+        var json = System.Text.Json.JsonDocument.Parse(File.ReadAllText(versionJsonPath));
+        var root = json.RootElement;
+        if (root.TryGetProperty("version", out var versionProp))
+            versionInfo.Version = versionProp.GetString() ?? "unknown";
+        if (root.TryGetProperty("built", out var builtProp))
+            versionInfo.Built = builtProp.GetString() ?? "unknown";
+    }
+    catch (Exception ex)
+    {
+        Console.WriteLine($"Warning: Failed to parse version.json: {ex.Message}");
+    }
+}
+builder.Services.AddSingleton(versionInfo);
+
+var app = builder.Build();
+
+app.UseForwardedHeaders(new ForwardedHeadersOptions
+{
+    ForwardedHeaders = ForwardedHeaders.XForwardedFor | ForwardedHeaders.XForwardedProto
+});
+
+app.Use(async (context, next) =>
+{
+    var path = context.Request.Path.Value ?? string.Empty;
+    if (path.Equals("/favicon.ico", StringComparison.OrdinalIgnoreCase) ||
+        path.Equals("/taxbaik/favicon.ico", StringComparison.OrdinalIgnoreCase))
+    {
+        context.Response.ContentType = "image/svg+xml";
+        await context.Response.SendFileAsync(Path.Combine(app.Environment.WebRootPath ?? "wwwroot", "favicon.svg"));
+        return;
+    }
+
+    await next();
+});
+
+// Run migrations on startup (non-blocking for development)
+try
+{
+    using (var scope = app.Services.CreateScope())
+    {
+        var connectionFactory = scope.ServiceProvider.GetRequiredService<TaxBaik.Domain.Interfaces.IDbConnectionFactory>();
+        var migrationRunner = new TaxBaik.Infrastructure.Data.MigrationRunner(connectionString, connectionFactory);
+        await migrationRunner.RunAsync();
+    }
+}
+catch (Exception ex)
+{
+    if (!app.Environment.IsDevelopment())
+        throw;
+
+    Console.WriteLine($"Migration warning (development only): {ex.Message}");
+}
+
+app.UsePathBase("/taxbaik");
+app.UseResponseCompression();
+app.UseStaticFiles();
+app.UseSession();  // TempData 쿠키 저장소
+app.UseRouting();
+app.UseRateLimiter();
+app.UseAuthentication();
+app.UseAuthorization();
+app.UseAntiforgery();
+
+if (!app.Environment.IsDevelopment())
+{
+    app.UseExceptionHandler("/Error");
+    app.UseHsts();
+}
+
+// API + Razor Pages + Blazor 매핑
+app.MapControllers();
+app.MapHealthChecks("/healthz");
+app.MapRazorPages();
+app.MapStaticAssets();
+
+// AllowAnonymous: JWT 미들웨어가 Blazor 셸 요청을 401로 차단하지 않도록 한다.
+// 인증은 Blazor AuthorizeRouteView → RedirectToLogin 에서 처리한다.
+// Phase 8: WebAssembly 렌더 모드 완전 마이그레이션
+// - App.razor: TaxBaik.WasmClient (호스트, WebAssembly)
+// - Routes + Pages + Shared + Layout + Forms: TaxBaik.WasmClient (WebAssembly)
+// MapRazorComponents는 자동으로 root 컴포넌트의 어셈블리 로드
+// 동일 어셈블리의 Page/Shared 컴포넌트는 자동 발견되므로 AddAdditionalAssemblies 불필요
+// (같은 어셈블리를 2번 등록하면 "Assembly already defined" 에러 발생)
+app.MapRazorComponents<TaxBaik.WasmClient.Components.Admin.App>()
+   .AddInteractiveWebAssemblyRenderMode()
+   .AllowAnonymous();
+
+// 애플리케이션 시작/종료 로깅
+try
+{
+    Log.Information("애플리케이션 시작: {Environment}", app.Environment.EnvironmentName);
+    app.Run();
+}
+catch (Exception ex)
+{
+    Log.Fatal(ex, "애플리케이션 강종");
+    if (!app.Environment.IsDevelopment())
+    {
+        try
+        {
+            var fatalMessage = $"환경: {app.Environment.EnvironmentName}\n오류: {ex.Message}";
+            if (TaxBaik.Web.Services.TelegramAlertGate.ShouldSend("telegram:fatal", fatalMessage, TimeSpan.FromMinutes(30)))
+            {
+                using var scope = app.Services.CreateScope();
+                var telegramService = scope.ServiceProvider.GetRequiredService<ITelegramNotificationService>();
+                await telegramService.SendErrorAsync(
+                    "❌ 서버 오류",
+                    fatalMessage);
+            }
+        }
+        catch (Exception telegramEx)
+        {
+            Log.Error(telegramEx, "오류 알림 전송 실패");
+        }
+    }
+    throw;
+}
+finally
+{
+    Log.Information("애플리케이션 종료");
+    Log.CloseAndFlush();
+}

src/TaxBaik.Web/Properties/launchSettings.json

@@ -0,0 +1,23 @@
+{
+  "$schema": "https://json.schemastore.org/launchsettings.json",
+  "profiles": {
+    "http": {
+      "commandName": "Project",
+      "dotnetRunMessages": true,
+      "launchBrowser": true,
+      "applicationUrl": "http://localhost:5001",
+      "environmentVariables": {
+        "ASPNETCORE_ENVIRONMENT": "Development"
+      }
+    },
+    "https": {
+      "commandName": "Project",
+      "dotnetRunMessages": true,
+      "launchBrowser": true,
+      "applicationUrl": "https://localhost:7001;http://localhost:5001",
+      "environmentVariables": {
+        "ASPNETCORE_ENVIRONMENT": "Development"
+      }
+    }
+  }
+}

src/TaxBaik.Web/Services/AuthService.cs

@@ -0,0 +1,231 @@
+using System.IdentityModel.Tokens.Jwt;
+using System.Security.Claims;
+using System.Text;
+using BCrypt.Net;
+using Microsoft.IdentityModel.Tokens;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Web.Services;
+
+public class AuthService
+{
+    private readonly IAdminUserRepository _adminUserRepository;
+    private readonly ILogger<AuthService> _logger;
+    private readonly ITelegramNotificationService _telegramService;
+    private readonly string _jwtSecretKey;
+    private readonly string? _passwordResetToken;
+    private readonly int _accessTokenExpirationMinutes = 60;    // Access Token: 1시간 (사용성 향상)
+    private readonly int _refreshTokenExpirationMinutes = 10080; // Refresh Token: 7일
+
+    public AuthService(
+        IAdminUserRepository adminUserRepository,
+        ILogger<AuthService> logger,
+        IConfiguration configuration,
+        ITelegramNotificationService telegramService)
+    {
+        _adminUserRepository = adminUserRepository;
+        _logger = logger;
+        _telegramService = telegramService;
+        _jwtSecretKey = configuration["Jwt:SecretKey"] ?? throw new InvalidOperationException("Missing 'Jwt:SecretKey' configuration.");
+        _passwordResetToken = configuration["Admin:PasswordResetToken"];
+    }
+
+    public async Task<AuthTokenPair?> AuthenticateAndGenerateTokenPairAsync(string username, string password)
+    {
+        if (string.IsNullOrWhiteSpace(username) || string.IsNullOrWhiteSpace(password))
+            return null;
+
+        var user = await _adminUserRepository.GetByUsernameAsync(username);
+        if (user == null)
+        {
+            _logger.LogWarning("로그인 시도: 존재하지 않는 사용자 '{Username}'", username);
+            return null;
+        }
+
+        if (string.IsNullOrWhiteSpace(user.PasswordHash))
+        {
+            _logger.LogError("로그인 실패: 사용자 '{Username}'의 PasswordHash가 비어 있습니다.", username);
+            return null;
+        }
+
+        if (!BCrypt.Net.BCrypt.Verify(password, user.PasswordHash))
+        {
+            _logger.LogWarning("로그인 시도: 잘못된 비밀번호 '{Username}'", username);
+            // 실패한 로그인은 알림하지 않음 (로그만 남김)
+            return null;
+        }
+
+        _logger.LogInformation("로그인 성공: {Username}", username);
+        // 로그인 알림은 제거 (로그만 남김)
+        await _adminUserRepository.UpdateLastLoginAtAsync(user.Id);
+        return GenerateTokenPair(user);
+    }
+
+    public async Task<AuthTokenPair?> RefreshAccessTokenAsync(string refreshToken)
+    {
+        try
+        {
+            var principal = ValidateRefreshToken(refreshToken);
+            if (principal == null)
+            {
+                _logger.LogWarning("Refresh token 검증 실패");
+                return null;
+            }
+
+            var username = principal.FindFirstValue(ClaimTypes.Name);
+            if (string.IsNullOrWhiteSpace(username))
+                return null;
+
+            var user = await _adminUserRepository.GetByUsernameAsync(username);
+            if (user == null)
+                return null;
+
+            return GenerateTokenPair(user);
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Refresh token 처리 중 오류");
+            return null;
+        }
+    }
+
+    public async Task<bool> ChangePasswordAsync(string username, string currentPassword, string newPassword)
+    {
+        if (!IsValidPassword(newPassword))
+            throw new ArgumentException("새 비밀번호는 12자 이상이어야 합니다.", nameof(newPassword));
+
+        var user = await _adminUserRepository.GetByUsernameAsync(username);
+        if (user == null || string.IsNullOrWhiteSpace(user.PasswordHash))
+            return false;
+
+        if (!BCrypt.Net.BCrypt.Verify(currentPassword, user.PasswordHash))
+            return false;
+
+        await _adminUserRepository.UpdatePasswordHashAsync(user.Id, BCrypt.Net.BCrypt.HashPassword(newPassword));
+        _logger.LogInformation("관리자 비밀번호 변경: {Username}", username);
+        return true;
+    }
+
+    public async Task<bool> ResetPasswordAsync(string username, string newPassword, string resetToken)
+    {
+        if (string.IsNullOrWhiteSpace(_passwordResetToken))
+            throw new InvalidOperationException("Admin:PasswordResetToken is not configured.");
+
+        if (!TimeConstantEquals(resetToken, _passwordResetToken))
+            return false;
+
+        if (!IsValidPassword(newPassword))
+            throw new ArgumentException("새 비밀번호는 12자 이상이어야 합니다.", nameof(newPassword));
+
+        var user = await _adminUserRepository.GetByUsernameAsync(username);
+        if (user == null)
+            return false;
+
+        await _adminUserRepository.UpdatePasswordHashAsync(user.Id, BCrypt.Net.BCrypt.HashPassword(newPassword));
+        _logger.LogWarning("관리자 비밀번호 재설정 API 사용: {Username}", username);
+        return true;
+    }
+
+    private AuthTokenPair GenerateTokenPair(AdminUser user)
+    {
+        var key = new SymmetricSecurityKey(Encoding.UTF8.GetBytes(_jwtSecretKey));
+        var creds = new SigningCredentials(key, SecurityAlgorithms.HmacSha256);
+
+        var claims = new[]
+        {
+            new Claim(ClaimTypes.NameIdentifier, user.Id.ToString()),
+            new Claim(ClaimTypes.Name, user.Username),
+            new Claim("username", user.Username)
+        };
+
+        var accessToken = new JwtSecurityToken(
+            issuer: "taxbaik-admin",
+            audience: "taxbaik-admin-client",
+            claims: claims,
+            expires: DateTime.UtcNow.AddMinutes(_accessTokenExpirationMinutes),
+            signingCredentials: creds);
+
+        var refreshToken = new JwtSecurityToken(
+            issuer: "taxbaik-admin",
+            audience: "taxbaik-admin-client",
+            claims: claims,
+            expires: DateTime.UtcNow.AddMinutes(_refreshTokenExpirationMinutes),
+            signingCredentials: creds);
+
+        return new AuthTokenPair(
+            new JwtSecurityTokenHandler().WriteToken(accessToken),
+            new JwtSecurityTokenHandler().WriteToken(refreshToken),
+            _accessTokenExpirationMinutes * 60
+        );
+    }
+
+    public ClaimsPrincipal? ValidateRefreshToken(string token)
+    {
+        try
+        {
+            var key = new SymmetricSecurityKey(Encoding.UTF8.GetBytes(_jwtSecretKey));
+            var handler = new JwtSecurityTokenHandler();
+            var principal = handler.ValidateToken(token, new TokenValidationParameters
+            {
+                ValidateIssuerSigningKey = true,
+                IssuerSigningKey = key,
+                ValidateIssuer = true,
+                ValidIssuer = "taxbaik-admin",
+                ValidateAudience = true,
+                ValidAudience = "taxbaik-admin-client",
+                ValidateLifetime = true,
+                ClockSkew = TimeSpan.Zero
+            }, out SecurityToken validatedToken);
+
+            return principal;
+        }
+        catch
+        {
+            return null;
+        }
+    }
+
+    public ClaimsPrincipal? ValidateToken(string token)
+    {
+        try
+        {
+            var key = new SymmetricSecurityKey(Encoding.UTF8.GetBytes(_jwtSecretKey));
+            var handler = new JwtSecurityTokenHandler();
+            var principal = handler.ValidateToken(token, new TokenValidationParameters
+            {
+                ValidateIssuerSigningKey = true,
+                IssuerSigningKey = key,
+                ValidateIssuer = true,
+                ValidIssuer = "taxbaik-admin",
+                ValidateAudience = true,
+                ValidAudience = "taxbaik-admin-client",
+                ValidateLifetime = true,
+                ClockSkew = TimeSpan.Zero
+            }, out SecurityToken validatedToken);
+
+            return principal;
+        }
+        catch
+        {
+            return null;
+        }
+    }
+
+    private static bool IsValidPassword(string password) => !string.IsNullOrWhiteSpace(password) && password.Length >= 12;
+
+    private static bool TimeConstantEquals(string value, string expected)
+    {
+        var valueBytes = Encoding.UTF8.GetBytes(value);
+        var expectedBytes = Encoding.UTF8.GetBytes(expected);
+        return valueBytes.Length == expectedBytes.Length
+            && System.Security.Cryptography.CryptographicOperations.FixedTimeEquals(valueBytes, expectedBytes);
+    }
+}
+
+public class AuthTokenPair(string accessToken, string refreshToken, int expiresIn)
+{
+    public string AccessToken { get; } = accessToken;
+    public string RefreshToken { get; } = refreshToken;
+    public int ExpiresIn { get; } = expiresIn;
+}

src/TaxBaik.Web/Services/PortalAuthDefaults.cs

@@ -0,0 +1,7 @@
+namespace TaxBaik.Web.Services;
+
+public static class PortalAuthDefaults
+{
+    public const string Scheme = "PortalCookie";
+    public const string CookieName = "TaxBaik.Portal.Auth";
+}

src/TaxBaik.Web/Services/PortalAuthOptions.cs

@@ -0,0 +1,14 @@
+namespace TaxBaik.Web.Services;
+
+public sealed class PortalAuthOptions
+{
+    public ExternalProviderOptions Google { get; set; } = new();
+    public ExternalProviderOptions Naver { get; set; } = new();
+    public ExternalProviderOptions Kakao { get; set; } = new();
+
+    public sealed class ExternalProviderOptions
+    {
+        public string ClientId { get; set; } = "";
+        public string ClientSecret { get; set; } = "";
+    }
+}

src/TaxBaik.Web/Services/PortalAuthService.cs

@@ -0,0 +1,70 @@
+namespace TaxBaik.Web.Services;
+
+using System.Security.Claims;
+using Microsoft.AspNetCore.Authentication;
+using Microsoft.AspNetCore.Authentication.Cookies;
+using Microsoft.AspNetCore.Identity;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+
+public class PortalAuthService(
+    IHttpContextAccessor httpContextAccessor,
+    PortalUserService portalUserService)
+{
+    private static readonly PasswordHasher<PortalUser> Hasher = new();
+
+    public async Task<bool> SignInAsync(string email, string password, CancellationToken ct = default)
+    {
+        var httpContext = httpContextAccessor.HttpContext
+            ?? throw new InvalidOperationException("HTTP context is unavailable.");
+
+        var user = await portalUserService.GetByEmailAsync(email, ct);
+        if (user is null)
+            return false;
+
+        if (string.IsNullOrWhiteSpace(user.PasswordHash))
+            return false;
+
+        var verify = Hasher.VerifyHashedPassword(user, user.PasswordHash, password);
+        if (verify == PasswordVerificationResult.Failed)
+            return false;
+
+        var claims = new List<Claim>
+        {
+            new(ClaimTypes.NameIdentifier, user.Id.ToString()),
+            new(ClaimTypes.Name, user.Name),
+            new(ClaimTypes.Email, user.Email),
+            new("portal_user_id", user.Id.ToString())
+        };
+
+        if (user.ClientId.HasValue)
+            claims.Add(new("client_id", user.ClientId.Value.ToString()));
+
+        var identity = new ClaimsIdentity(claims, PortalAuthDefaults.Scheme);
+        var principal = new ClaimsPrincipal(identity);
+
+        await httpContext.SignInAsync(
+            PortalAuthDefaults.Scheme,
+            principal,
+            new AuthenticationProperties
+            {
+                IsPersistent = true
+            });
+
+        return true;
+    }
+
+    public static string HashPassword(string password)
+    {
+        var tempUser = new PortalUser();
+        return Hasher.HashPassword(tempUser, password);
+    }
+
+    public async Task SignOutAsync()
+    {
+        var httpContext = httpContextAccessor.HttpContext
+            ?? throw new InvalidOperationException("HTTP context is unavailable.");
+
+        await httpContext.SignOutAsync(PortalAuthDefaults.Scheme);
+    }
+}

src/TaxBaik.Web/Services/PortalOAuthDefaults.cs

@@ -0,0 +1,9 @@
+namespace TaxBaik.Web.Services;
+
+public static class PortalOAuthDefaults
+{
+    public const string ExternalScheme = "PortalExternal";
+    public const string GoogleScheme = "PortalGoogle";
+    public const string NaverScheme = "PortalNaver";
+    public const string KakaoScheme = "PortalKakao";
+}

src/TaxBaik.Web/Services/TelegramAlertGate.cs

@@ -0,0 +1,57 @@
+using System.Collections.Concurrent;
+using System.Security.Cryptography;
+using System.Text;
+
+namespace TaxBaik.Web.Services;
+
+internal static class TelegramAlertGate
+{
+    private sealed record GateEntry(DateTimeOffset WindowStart, int Count);
+
+    private static readonly ConcurrentDictionary<string, GateEntry> Gates = new();
+
+    public static bool ShouldSend(string category, string content, TimeSpan window, int maxPerWindow = 1)
+    {
+        if (string.IsNullOrWhiteSpace(category))
+            return false;
+
+        var now = DateTimeOffset.UtcNow;
+        var key = $"{category}:{Fingerprint(content)}";
+
+        while (true)
+        {
+            if (!Gates.TryGetValue(key, out var current))
+            {
+                var initial = new GateEntry(now, 1);
+                if (Gates.TryAdd(key, initial))
+                    return true;
+                continue;
+            }
+
+            if (now - current.WindowStart >= window)
+            {
+                var reset = new GateEntry(now, 1);
+                if (Gates.TryUpdate(key, reset, current))
+                    return true;
+                continue;
+            }
+
+            if (current.Count >= maxPerWindow)
+                return false;
+
+            var incremented = current with { Count = current.Count + 1 };
+            if (Gates.TryUpdate(key, incremented, current))
+                return true;
+        }
+    }
+
+    private static string Fingerprint(string content)
+    {
+        if (string.IsNullOrEmpty(content))
+            return "empty";
+
+        var normalized = content.Length > 1500 ? content[..1500] : content;
+        var bytes = SHA256.HashData(Encoding.UTF8.GetBytes(normalized));
+        return Convert.ToHexString(bytes);
+    }
+}

src/TaxBaik.Web/Services/TelegramInquiryNotificationService.cs

@@ -0,0 +1,165 @@
+using System.Net.Http.Json;
+using System.Text;
+using System.Text.Json;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Services;
+
+public class TelegramInquiryNotificationService : IInquiryNotificationService
+{
+    private readonly IHttpClientFactory _httpClientFactory;
+    private readonly IConfiguration _configuration;
+    private readonly ILogger<TelegramInquiryNotificationService> _logger;
+    private readonly string _baseUrl;
+
+    public TelegramInquiryNotificationService(IHttpClientFactory httpClientFactory, IConfiguration configuration, ILogger<TelegramInquiryNotificationService> logger)
+    {
+        _httpClientFactory = httpClientFactory;
+        _configuration = configuration;
+        _logger = logger;
+        _baseUrl = (_configuration["App:PublicBaseUrl"] ?? "http://178.104.200.7/taxbaik").TrimEnd('/');
+    }
+
+    public async Task NotifyCreatedAsync(int inquiryId, string name, string phone, string serviceType, string message, string? ipAddress, DateTime createdAtUtc, CancellationToken ct = default)
+    {
+        var botToken = _configuration["Telegram:BotToken"];
+        var chatId = _configuration["Telegram:InquiryChatId"];
+        if (string.IsNullOrWhiteSpace(chatId))
+            chatId = _configuration["Telegram:ChatId"];
+        if (string.IsNullOrWhiteSpace(botToken) || string.IsNullOrWhiteSpace(chatId))
+        {
+            _logger.LogWarning("텔레그램 새 문의 알림 설정이 누락되었습니다. Telegram:BotToken 또는 Telegram:InquiryChatId/ChatId를 확인하세요.");
+            return;
+        }
+
+        var adminLink = $"{_baseUrl}/admin/inquiries";
+        var summary = message.Length > 180 ? message[..180] + "..." : message;
+        var createdAtKst = createdAtUtc.AddHours(9);
+        var text = new StringBuilder()
+            .AppendLine("🆕 새 문의가 접수되었습니다.")
+            .AppendLine()
+            .AppendLine($"문의 번호: #{inquiryId}")
+            .AppendLine($"제목: {serviceType}")
+            .AppendLine($"이름: {name}")
+            .AppendLine($"연락처: {phone}")
+            .AppendLine($"접수 시각: {createdAtKst:yyyy-MM-dd HH:mm:ss} KST")
+            .AppendLine($"IP: {(string.IsNullOrWhiteSpace(ipAddress) ? "-" : ipAddress)}")
+            .AppendLine()
+            .AppendLine("내용 요약:")
+            .AppendLine(summary)
+            .AppendLine()
+            .AppendLine($"답변 목록 링크: {adminLink}")
+            .ToString();
+
+        var client = _httpClientFactory.CreateClient();
+        var url = $"https://api.telegram.org/bot{botToken}/sendMessage";
+        var payload = new
+        {
+            chat_id = chatId,
+            text,
+            disable_web_page_preview = false
+        };
+
+        try
+        {
+            var response = await client.PostAsJsonAsync(url, payload, ct);
+            var responseBody = await response.Content.ReadAsStringAsync(ct);
+            if (!response.IsSuccessStatusCode)
+            {
+                _logger.LogWarning("텔레그램 알림 전송 실패: {StatusCode} {ResponseBody}", response.StatusCode, Truncate(responseBody));
+            }
+            else
+            {
+                _logger.LogInformation("텔레그램 새 문의 알림 전송 성공: #{InquiryId}, message_id={MessageId}", inquiryId, TryGetMessageId(responseBody));
+            }
+        }
+        catch (Exception ex)
+        {
+            _logger.LogWarning(ex, "텔레그램 알림 전송 중 오류 발생");
+        }
+    }
+
+    public async Task NotifyStatusChangedAsync(int inquiryId, string name, string phone, string serviceType, string previousStatus, string newStatus, string? changedBy = null, CancellationToken ct = default)
+    {
+        var botToken = _configuration["Telegram:BotToken"];
+        var chatId = _configuration["Telegram:InquiryChatId"];
+        if (string.IsNullOrWhiteSpace(chatId))
+            chatId = _configuration["Telegram:ChatId"];
+        if (string.IsNullOrWhiteSpace(botToken) || string.IsNullOrWhiteSpace(chatId))
+        {
+            _logger.LogWarning("텔레그램 상태 변경 알림 설정이 누락되었습니다. Telegram:BotToken 또는 Telegram:InquiryChatId/ChatId를 확인하세요.");
+            return;
+        }
+
+        var adminLink = $"{_baseUrl}/admin/inquiries";
+        var text = new StringBuilder()
+            .AppendLine("✏️ 문의 상태가 변경되었습니다.")
+            .AppendLine()
+            .AppendLine($"문의 번호: #{inquiryId}")
+            .AppendLine($"제목: {serviceType}")
+            .AppendLine($"이름: {name}")
+            .AppendLine($"연락처: {phone}")
+            .AppendLine($"상태: {FormatStatus(previousStatus)} -> {FormatStatus(newStatus)}")
+            .AppendLine($"변경자: {(string.IsNullOrWhiteSpace(changedBy) ? "-" : changedBy)}")
+            .AppendLine()
+            .AppendLine($"답변 목록 링크: {adminLink}")
+            .ToString();
+
+        var client = _httpClientFactory.CreateClient();
+        var url = $"https://api.telegram.org/bot{botToken}/sendMessage";
+        var payload = new
+        {
+            chat_id = chatId,
+            text,
+            disable_web_page_preview = false
+        };
+
+        try
+        {
+            var response = await client.PostAsJsonAsync(url, payload, ct);
+            var responseBody = await response.Content.ReadAsStringAsync(ct);
+            if (!response.IsSuccessStatusCode)
+            {
+                _logger.LogWarning("텔레그램 상태 변경 알림 실패: {StatusCode} {ResponseBody}", response.StatusCode, Truncate(responseBody));
+            }
+            else
+            {
+                _logger.LogInformation("텔레그램 상태 변경 알림 전송 성공: #{InquiryId}, message_id={MessageId}", inquiryId, TryGetMessageId(responseBody));
+            }
+        }
+        catch (Exception ex)
+        {
+            _logger.LogWarning(ex, "텔레그램 상태 변경 알림 중 오류 발생");
+        }
+    }
+
+    private static string FormatStatus(string status) => status switch
+    {
+        "new" => "신규",
+        "contacted" => "연락함",
+        "completed" => "완료",
+        _ => status
+    };
+
+    private static string TryGetMessageId(string responseBody)
+    {
+        try
+        {
+            using var document = JsonDocument.Parse(responseBody);
+            if (document.RootElement.TryGetProperty("result", out var result)
+                && result.TryGetProperty("message_id", out var messageId))
+            {
+                return messageId.ToString();
+            }
+        }
+        catch (JsonException)
+        {
+            return "unknown";
+        }
+
+        return "unknown";
+    }
+
+    private static string Truncate(string value)
+        => value.Length <= 500 ? value : value[..500] + "...";
+}

src/TaxBaik.Web/Services/TelegramNotificationService.cs

@@ -0,0 +1,130 @@
+namespace TaxBaik.Web.Services;
+
+using System.Net.Http.Json;
+
+/// <summary>
+/// Telegram Bot 알림 서비스
+/// 중요 로깅 및 오류를 Telegram으로 전송
+/// </summary>
+public interface ITelegramNotificationService
+{
+    Task SendMessageAsync(string message, CancellationToken ct = default);
+    Task SendErrorAsync(string title, string details, CancellationToken ct = default);
+    Task SendInfoAsync(string title, string message, CancellationToken ct = default);
+    Task SendInquiryNotificationAsync(string message, CancellationToken ct = default);
+    Task SendSystemNotificationAsync(string message, CancellationToken ct = default);
+    Task SendReportAsync(string reportTitle, string reportContent, CancellationToken ct = default);
+}
+
+public class TelegramNotificationService : ITelegramNotificationService
+{
+    private readonly HttpClient _httpClient;
+    private readonly ILogger<TelegramNotificationService> _logger;
+    private readonly string _botToken;
+    private readonly string _defaultChatId;
+    private readonly string _inquiryChatId;
+    private readonly string _systemChatId;
+    private const string TelegramApiUrl = "https://api.telegram.org";
+
+    public TelegramNotificationService(
+        HttpClient httpClient,
+        ILogger<TelegramNotificationService> logger,
+        IConfiguration config)
+    {
+        _httpClient = httpClient;
+        _logger = logger;
+        _botToken = config["Telegram:BotToken"] ?? "";
+        _defaultChatId = config["Telegram:ChatId"] ?? "-5434691215";
+        _inquiryChatId = config["Telegram:InquiryChatId"] ?? _defaultChatId;
+        _systemChatId = config["Telegram:SystemChatId"] ?? "-5585148480";
+    }
+
+    public async Task SendMessageAsync(string message, CancellationToken ct = default)
+    {
+        if (string.IsNullOrEmpty(_botToken) || string.IsNullOrEmpty(_defaultChatId))
+        {
+            _logger.LogWarning("Telegram credentials not configured");
+            return;
+        }
+
+        if (!TelegramAlertGate.ShouldSend("telegram:default", message, TimeSpan.FromMinutes(5)))
+            return;
+
+        await SendToChat(_defaultChatId, message, ct);
+    }
+
+    public async Task SendInquiryNotificationAsync(string message, CancellationToken ct = default)
+    {
+        var text = $"<b>📋 문의 사항</b>\n\n{message}";
+        if (!TelegramAlertGate.ShouldSend("telegram:inquiry", text, TimeSpan.FromMinutes(10)))
+            return;
+
+        await SendToChat(_inquiryChatId, text, ct);
+    }
+
+    public async Task SendSystemNotificationAsync(string message, CancellationToken ct = default)
+    {
+        var text = $"<b>🔧 시스템 알림</b>\n\n{message}";
+        if (!TelegramAlertGate.ShouldSend("telegram:system", text, TimeSpan.FromMinutes(10)))
+            return;
+
+        await SendToChat(_systemChatId, text, ct);
+    }
+
+    private async Task SendToChat(string chatId, string message, CancellationToken ct)
+    {
+        if (string.IsNullOrEmpty(_botToken) || string.IsNullOrEmpty(chatId))
+        {
+            _logger.LogWarning("Telegram credentials not configured for chatId {ChatId}", chatId);
+            return;
+        }
+
+        try
+        {
+            var url = $"{TelegramApiUrl}/bot{_botToken}/sendMessage";
+            var payload = new
+            {
+                chat_id = chatId,
+                text = message,
+                parse_mode = "HTML"
+            };
+
+            var response = await _httpClient.PostAsJsonAsync(url, payload, cancellationToken: ct);
+            if (!response.IsSuccessStatusCode)
+            {
+                _logger.LogError("Failed to send Telegram message to {ChatId}: {StatusCode}", chatId, response.StatusCode);
+            }
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Error sending Telegram message to {ChatId}", chatId);
+        }
+    }
+
+    public async Task SendErrorAsync(string title, string details, CancellationToken ct = default)
+    {
+        var message = $"<b>❌ {title}</b>\n\n{details}\n\n<i>{DateTime.UtcNow:yyyy-MM-dd HH:mm:ss} UTC</i>";
+        if (!TelegramAlertGate.ShouldSend("telegram:error", message, TimeSpan.FromMinutes(15)))
+            return;
+
+        await SendToChat(_systemChatId, message, ct);
+    }
+
+    public async Task SendInfoAsync(string title, string message, CancellationToken ct = default)
+    {
+        var text = $"<b>ℹ️ {title}</b>\n\n{message}\n\n<i>{DateTime.UtcNow:yyyy-MM-dd HH:mm:ss} UTC</i>";
+        if (!TelegramAlertGate.ShouldSend("telegram:info", text, TimeSpan.FromMinutes(30)))
+            return;
+
+        await SendToChat(_defaultChatId, text, ct);
+    }
+
+    public async Task SendReportAsync(string reportTitle, string reportContent, CancellationToken ct = default)
+    {
+        var text = $"<b>📊 {reportTitle}</b>\n\n{reportContent}\n\n<i>{DateTime.UtcNow:yyyy-MM-dd HH:mm:ss} UTC</i>";
+        if (!TelegramAlertGate.ShouldSend("telegram:report", text, TimeSpan.FromHours(20)))
+            return;
+
+        await SendToChat(_systemChatId, text, ct);
+    }
+}

src/TaxBaik.Web/Services/TelegramReportBackgroundService.cs

@@ -0,0 +1,93 @@
+namespace TaxBaik.Web.Services;
+
+using Microsoft.Extensions.Hosting;
+using TaxBaik.Application.Services;
+
+public class TelegramReportBackgroundService(
+    IServiceScopeFactory scopeFactory,
+    ILogger<TelegramReportBackgroundService> logger) : BackgroundService
+{
+    private static readonly TimeZoneInfo KoreaTimeZone = GetKoreaTimeZone();
+    private DateOnly? _lastDailyReportDate;
+    private DateOnly? _lastWeeklyReportWeekStart;
+
+    protected override async Task ExecuteAsync(CancellationToken stoppingToken)
+    {
+        using var timer = new PeriodicTimer(TimeSpan.FromMinutes(30));
+
+        try
+        {
+            while (await timer.WaitForNextTickAsync(stoppingToken))
+            {
+                try
+                {
+                    var now = TimeZoneInfo.ConvertTime(DateTimeOffset.UtcNow, KoreaTimeZone);
+                    await TrySendReportsAsync(now, stoppingToken);
+                }
+                catch (OperationCanceledException) when (stoppingToken.IsCancellationRequested)
+                {
+                    break;
+                }
+                catch (Exception ex)
+                {
+                    logger.LogError(ex, "Telegram report background loop failed");
+                }
+            }
+        }
+        catch (OperationCanceledException) when (stoppingToken.IsCancellationRequested)
+        {
+            // Normal shutdown path.
+        }
+    }
+
+    private async Task TrySendReportsAsync(DateTimeOffset nowKst, CancellationToken ct)
+    {
+        if (nowKst.Hour is 9 or 10)
+            await SendDailyIfNeededAsync(DateOnly.FromDateTime(nowKst.DateTime), ct);
+
+        if (nowKst.DayOfWeek == DayOfWeek.Monday && nowKst.Hour is 9 or 10)
+            await SendWeeklyIfNeededAsync(DateOnly.FromDateTime(nowKst.DateTime).AddDays(-7), ct);
+    }
+
+    private async Task SendDailyIfNeededAsync(DateOnly date, CancellationToken ct)
+    {
+        if (_lastDailyReportDate == date)
+            return;
+
+        using var scope = scopeFactory.CreateScope();
+        var reportService = scope.ServiceProvider.GetRequiredService<TelegramReportService>();
+        var telegram = scope.ServiceProvider.GetRequiredService<ITelegramNotificationService>();
+
+        var report = await reportService.BuildDailyReportAsync(date, ct);
+        await telegram.SendReportAsync("일간 세무/상담 현황 리포트", TelegramReportService.FormatDailyMessage(report), ct);
+        _lastDailyReportDate = date;
+        logger.LogInformation("Daily telegram report sent for {Date}", date);
+    }
+
+    private async Task SendWeeklyIfNeededAsync(DateOnly weekStart, CancellationToken ct)
+    {
+        if (_lastWeeklyReportWeekStart == weekStart)
+            return;
+
+        using var scope = scopeFactory.CreateScope();
+        var reportService = scope.ServiceProvider.GetRequiredService<TelegramReportService>();
+        var telegram = scope.ServiceProvider.GetRequiredService<ITelegramNotificationService>();
+
+        var report = await reportService.BuildWeeklyReportAsync(weekStart, ct);
+        await telegram.SendReportAsync("주간 세무/매출 종합 리포트", TelegramReportService.FormatWeeklyMessage(report), ct);
+        _lastWeeklyReportWeekStart = weekStart;
+        logger.LogInformation("Weekly telegram report sent for {WeekStart}", weekStart);
+    }
+
+    private static TimeZoneInfo GetKoreaTimeZone()
+    {
+        try
+        {
+            return TimeZoneInfo.FindSystemTimeZoneById("Korea Standard Time");
+        }
+        catch (TimeZoneNotFoundException)
+        {
+            return TimeZoneInfo.FindSystemTimeZoneById("Asia/Seoul");
+        }
+    }
+}

src/TaxBaik.Web/TaxBaik.Web.csproj

@@ -0,0 +1,29 @@
+<Project Sdk="Microsoft.NET.Sdk.Web">
+
+  <ItemGroup>
+    <ProjectReference Include="..\TaxBaik.Application\TaxBaik.Application.csproj" />
+    <ProjectReference Include="..\TaxBaik.Infrastructure\TaxBaik.Infrastructure.csproj" />
+    <ProjectReference Include="..\TaxBaik.Web.Client\TaxBaik.Web.Client.csproj" />
+  </ItemGroup>
+
+  <PropertyGroup>
+    <TargetFramework>net10.0</TargetFramework>
+    <Nullable>enable</Nullable>
+    <ImplicitUsings>enable</ImplicitUsings>
+  </PropertyGroup>
+
+  <ItemGroup>
+    <PackageReference Include="Microsoft.AspNetCore.Components.WebAssembly.Server" Version="10.0.9" />
+    <PackageReference Include="MudBlazor" Version="6.10.0" />
+    <PackageReference Include="BCrypt.Net-Next" Version="4.0.3" />
+    <PackageReference Include="Microsoft.AspNetCore.Authentication.Google" Version="10.0.9" />
+    <PackageReference Include="System.IdentityModel.Tokens.Jwt" Version="8.19.1" />
+    <PackageReference Include="Microsoft.IdentityModel.Tokens" Version="8.19.1" />
+    <PackageReference Include="Microsoft.AspNetCore.Authentication.JwtBearer" Version="10.0.9" />
+    <PackageReference Include="Serilog.AspNetCore" Version="8.0.1" />
+    <PackageReference Include="Serilog.Sinks.Console" Version="6.0.0" />
+    <PackageReference Include="Serilog.Sinks.File" Version="5.0.0" />
+    <PackageReference Include="Markdig" Version="0.38.0" />
+  </ItemGroup>
+
+</Project>

src/TaxBaik.Web/VersionInfo.cs

@@ -0,0 +1,5 @@
+public class VersionInfo
+{
+    public string Version { get; set; } = "unknown";
+    public string Built { get; set; } = "unknown";
+}

src/TaxBaik.Web/appsettings.json

@@ -0,0 +1,52 @@
+{
+  "Logging": {
+    "LogLevel": {
+      "Default": "Information",
+      "Microsoft.AspNetCore": "Warning"
+    }
+  },
+  "ConnectionStrings": {
+    "Default": "Host=localhost;Database=taxbaikdb;Username=taxbaik;Password=taxbaik123"
+  },
+  "Jwt": {
+    "SecretKey": "dev-secret-key-change-in-production-min-32-chars!"
+  },
+  "App": {
+    "PublicBaseUrl": "http://178.104.200.7/taxbaik"
+  },
+  "ApiClient": {
+    "BaseUrl": "http://localhost:5001/taxbaik/api/"
+  },
+  "Telegram": {
+    "BotToken": "8679990909:AAGLLRUIAuEbYAZVGOYDu-UuTu4ihroEiX0",
+    "ChatId": "-5434691215",
+    "InquiryChatId": "-5434691215",
+    "SystemChatId": "-5585148480"
+  },
+  "Admin": {
+    "PasswordResetToken": "dev-reset-token-12345"
+  },
+  "Authentication": {
+    "Google": {
+      "ClientId": "",
+      "ClientSecret": ""
+    },
+    "Naver": {
+      "ClientId": "",
+      "ClientSecret": ""
+    },
+    "Kakao": {
+      "ClientId": "",
+      "ClientSecret": ""
+    }
+  },
+  "SiteSettings": {
+    "PhoneNumber": "010-4122-8268",
+    "EmailAddress": "taxbaik5668@gmail.com",
+    "KakaoChannelUrl": "http://pf.kakao.com/_xoxchTX",
+    "InstagramUrl": "https://www.instagram.com/taxtory5668/",
+    "CompanyName": "백원숙 세무회계",
+    "CompanyDescription": "사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담"
+  },
+  "AllowedHosts": "*"
+}

src/TaxBaik.Web/wwwroot/css/site.css

@@ -0,0 +1,977 @@
+/* TaxBaik — 워밍-프로페셔널 디자인 시스템 */
+
+:root {
+    /* 워밍-프로페셔널 팔레트 */
+    --color-primary: #C89D6E;        /* 따뜻한 골드/브론즈 */
+    --color-primary-dark: #A67C52;   /* 진한 브론즈 */
+    --color-secondary: #2E5C4E;      /* 따뜻한 초록 */
+    --color-secondary-dark: #1F3A30; /* 어두운 초록 */
+    --color-accent: #E8E4D8;         /* 따뜻한 베이지 */
+    --color-accent-dark: #D9D3C4;    /* 더 진한 베이지 */
+    --color-bg: #F9F7F3;             /* 따뜻한 화이트 */
+    --color-bg-alt: #EFE9DD;         /* 대체 배경 */
+    --color-text: #3D2817;           /* 따뜻한 갈색 */
+    --color-text-light: #6B5D4F;     /* 밝은 갈색 */
+    --color-border: #D9D3C4;         /* 경계선 */
+    --color-success: #2E7D32;
+    --color-warning: #F57C00;
+    --color-danger: #C62828;
+
+    --spacing-xs: 0.25rem;
+    --spacing-sm: 0.5rem;
+    --spacing-md: 1rem;
+    --spacing-lg: 1.5rem;
+    --spacing-xl: 2rem;
+    --spacing-2xl: 3rem;
+    --spacing-3xl: 4rem;
+
+    --radius-sm: 4px;
+    --radius-md: 8px;
+    --radius-lg: 12px;
+    --radius-xl: 16px;
+
+    --shadow-sm: 0 1px 3px rgba(61, 40, 23, 0.08);
+    --shadow-md: 0 4px 12px rgba(61, 40, 23, 0.12);
+    --shadow-lg: 0 8px 24px rgba(61, 40, 23, 0.15);
+    --shadow-xl: 0 12px 48px rgba(61, 40, 23, 0.18);
+
+    --transition-fast: 150ms cubic-bezier(0.4, 0, 0.2, 1);
+    --transition-normal: 300ms cubic-bezier(0.4, 0, 0.2, 1);
+}
+
+* {
+    font-family: 'Noto Sans KR', 'Apple SD Gothic Neo', sans-serif;
+    -webkit-font-smoothing: antialiased;
+    -moz-osx-font-smoothing: grayscale;
+}
+
+html {
+    font-size: 16px;
+    scroll-behavior: smooth;
+}
+
+body {
+    color: var(--color-text);
+    background-color: var(--color-bg);
+    line-height: 1.8;
+    font-size: clamp(0.9rem, 2.5vw, 1rem);
+    letter-spacing: 0.3px;
+}
+
+/* ===== 타이포그래피 ===== */
+h1, h2, h3, h4, h5, h6 {
+    font-weight: 700;
+    line-height: 1.3;
+    color: var(--color-text);
+    margin-bottom: var(--spacing-lg);
+    letter-spacing: -0.5px;
+}
+
+h1 { font-size: clamp(2rem, 6vw, 3.5rem); font-weight: 800; }
+h2 { font-size: clamp(1.5rem, 5vw, 2.5rem); }
+h3 { font-size: clamp(1.25rem, 4vw, 2rem); }
+h4 { font-size: 1.35rem; }
+h5 { font-size: 1.15rem; }
+h6 { font-size: 1rem; }
+
+p {
+    margin-bottom: var(--spacing-md);
+    color: var(--color-text-light);
+    line-height: 1.85;
+}
+
+a {
+    color: var(--color-primary);
+    text-decoration: none;
+    transition: all var(--transition-fast);
+}
+
+a:hover {
+    color: var(--color-secondary);
+    text-decoration: none;
+}
+
+/* ===== 버튼 ===== */
+.btn {
+    border-radius: var(--radius-md);
+    font-weight: 600;
+    transition: all var(--transition-normal);
+    cursor: pointer;
+    border: none;
+    padding: 0.75rem 2rem;
+    font-size: 1rem;
+    letter-spacing: 0.3px;
+    display: inline-block;
+    text-align: center;
+    text-decoration: none;
+}
+
+.btn:active {
+    transform: scale(0.98);
+}
+
+.btn-primary {
+    background: linear-gradient(135deg, var(--color-primary) 0%, var(--color-primary-dark) 100%);
+    color: white;
+    box-shadow: var(--shadow-md);
+}
+
+.btn-primary:hover {
+    background: linear-gradient(135deg, var(--color-primary-dark) 0%, #8B5E3C 100%);
+    box-shadow: var(--shadow-lg);
+    transform: translateY(-2px);
+}
+
+.btn-warning {
+    background: linear-gradient(135deg, var(--color-secondary) 0%, var(--color-secondary-dark) 100%);
+    color: white;
+    box-shadow: var(--shadow-md);
+}
+
+.btn-warning:hover {
+    background: linear-gradient(135deg, var(--color-secondary-dark) 0%, #0D1E1A 100%);
+    box-shadow: var(--shadow-lg);
+    transform: translateY(-2px);
+}
+
+.btn-outline-primary {
+    color: var(--color-primary);
+    border: 2px solid var(--color-primary);
+    background: transparent;
+}
+
+.btn-outline-primary:hover {
+    background-color: var(--color-primary);
+    color: white;
+}
+
+.btn-lg {
+    padding: 1rem 2.5rem;
+    font-size: 1.1rem;
+}
+
+.btn-sm {
+    padding: 0.5rem 1.25rem;
+    font-size: 0.95rem;
+}
+
+/* ===== 카드 ===== */
+.card {
+    border: 1px solid var(--color-border);
+    border-radius: var(--radius-xl);
+    transition: all var(--transition-normal);
+    box-shadow: var(--shadow-sm);
+    background: white;
+    overflow: hidden;
+}
+
+.card:hover {
+    transform: translateY(-6px);
+    box-shadow: var(--shadow-lg);
+    border-color: var(--color-primary);
+}
+
+.card-body {
+    padding: var(--spacing-xl);
+}
+
+.card-title {
+    font-weight: 700;
+    color: var(--color-text);
+    margin-bottom: var(--spacing-md);
+    font-size: 1.25rem;
+}
+
+.card-text {
+    color: var(--color-text-light);
+    line-height: 1.8;
+}
+
+/* ===== 히어로 섹션 ===== */
+.hero-section {
+    padding: clamp(3rem, 20vh, 6rem) 0;
+    background: linear-gradient(135deg, var(--color-secondary) 0%, #1F3A30 100%);
+    color: white;
+    position: relative;
+    overflow: hidden;
+    border-bottom: 4px solid var(--color-primary);
+}
+
+.hero-section::before {
+    content: '';
+    position: absolute;
+    top: -50%;
+    right: -10%;
+    width: 600px;
+    height: 600px;
+    background: rgba(200, 157, 110, 0.1);
+    border-radius: 50%;
+}
+
+.hero-section::after {
+    content: '';
+    position: absolute;
+    bottom: -30%;
+    left: -10%;
+    width: 500px;
+    height: 500px;
+    background: rgba(232, 228, 216, 0.05);
+    border-radius: 50%;
+}
+
+.hero-section h1 {
+    font-size: clamp(2rem, 8vw, 3.5rem);
+    font-weight: 800;
+    margin-bottom: var(--spacing-lg);
+    position: relative;
+    z-index: 1;
+    color: white;
+}
+
+.hero-section p {
+    font-size: 1.2rem;
+    margin-bottom: var(--spacing-xl);
+    position: relative;
+    z-index: 1;
+    color: rgba(255, 255, 255, 0.95);
+    line-height: 1.8;
+}
+
+/* ===== 섹션 ===== */
+.bg-light {
+    background-color: var(--color-accent) !important;
+}
+
+.bg-primary {
+    background: linear-gradient(135deg, var(--color-primary) 0%, var(--color-primary-dark) 100%);
+}
+
+.section-title {
+    font-size: clamp(1.75rem, 5vw, 2.75rem);
+    font-weight: 800;
+    color: var(--color-text);
+    margin-bottom: var(--spacing-xl);
+    text-align: center;
+    position: relative;
+    display: inline-block;
+    left: 50%;
+    transform: translateX(-50%);
+    width: 100%;
+}
+
+.section-title::after {
+    content: '';
+    display: block;
+    width: 60px;
+    height: 4px;
+    background: linear-gradient(90deg, var(--color-primary) 0%, var(--color-secondary) 100%);
+    margin: var(--spacing-md) auto 0;
+    border-radius: 2px;
+}
+
+
+/* ===== 배지 ===== */
+.badge {
+    border-radius: var(--radius-md);
+    padding: 0.35rem 0.75rem;
+    font-size: 0.85rem;
+    font-weight: 600;
+    display: inline-block;
+    letter-spacing: 0.2px;
+}
+
+.bg-primary-badge {
+    background-color: rgba(200, 157, 110, 0.15);
+    color: var(--color-primary);
+}
+
+/* ===== 폼 ===== */
+.form-control, .form-select {
+    border: 1px solid var(--color-border);
+    border-radius: var(--radius-md);
+    padding: 0.75rem 1rem;
+    font-size: 1rem;
+    transition: all var(--transition-fast);
+    background-color: white;
+    color: var(--color-text);
+}
+
+.form-control:focus, .form-select:focus {
+    border-color: var(--color-primary);
+    box-shadow: 0 0 0 3px rgba(200, 157, 110, 0.1);
+    outline: none;
+}
+
+/* ===== 모바일 CTA 바 ===== */
+.mobile-cta-bar {
+    position: fixed;
+    bottom: 0;
+    left: 0;
+    right: 0;
+    background: white;
+    border-top: 2px solid var(--color-primary);
+    padding: var(--spacing-md);
+    z-index: 1000;
+    box-shadow: 0 -4px 12px rgba(61, 40, 23, 0.1);
+}
+
+.btn-kakao-mobile {
+    display: block;
+    width: 100%;
+    padding: 0.85rem;
+    background: linear-gradient(135deg, #FFE812 0%, #FDD835 100%);
+    color: #000;
+    text-decoration: none;
+    border-radius: var(--radius-md);
+    font-weight: 700;
+    text-align: center;
+    border: none;
+    cursor: pointer;
+    font-size: 0.95rem;
+    transition: all var(--transition-fast);
+    box-shadow: 0 2px 8px rgba(0, 0, 0, 0.1);
+    letter-spacing: 0.3px;
+}
+
+.btn-kakao-mobile:hover {
+    background: linear-gradient(135deg, #FDD835 0%, #FBC02D 100%);
+    text-decoration: none;
+    box-shadow: 0 4px 12px rgba(0, 0, 0, 0.15);
+}
+
+body.with-mobile-cta {
+    padding-bottom: 70px;
+}
+
+/* ===== 네비게이션 ===== */
+.navbar {
+    background-color: white;
+    box-shadow: var(--shadow-sm);
+    padding: 1rem 0;
+}
+
+.navbar-brand {
+    font-weight: 800;
+    color: var(--color-primary) !important;
+    font-size: 1.35rem;
+    letter-spacing: -0.5px;
+}
+
+.nav-link {
+    color: var(--color-text) !important;
+    font-weight: 600;
+    transition: all var(--transition-fast);
+    margin: 0 var(--spacing-sm);
+    letter-spacing: 0.2px;
+}
+
+.nav-link:hover {
+    color: var(--color-primary) !important;
+}
+
+/* ===== 반응형 ===== */
+@media (max-width: 767.98px) {
+    h1 { font-size: 1.75rem; }
+    h2 { font-size: 1.35rem; }
+
+    .hero-section {
+        padding: 2rem 0;
+    }
+
+    .section-title {
+        font-size: 1.5rem;
+    }
+
+    .card {
+        margin-bottom: 1rem;
+    }
+
+    .btn {
+        padding: 0.65rem 1.5rem;
+        font-size: 0.95rem;
+    }
+
+    .container {
+        padding: 0 var(--spacing-md);
+    }
+
+    .site-header .navbar-brand {
+        font-size: 1.1rem;
+    }
+
+    .site-header .navbar-nav {
+        padding: 0.5rem 0 0;
+    }
+
+    .site-header .nav-link,
+    .site-header .btn {
+        width: 100%;
+    }
+
+    .site-header .navbar-toggler {
+        border: 1px solid var(--color-border);
+        box-shadow: none;
+    }
+
+    .site-header .navbar-collapse {
+        padding-bottom: 0.5rem;
+    }
+
+    .pagination {
+        flex-wrap: wrap;
+        gap: 0.25rem;
+    }
+
+    .pagination .page-link {
+        min-width: 2.75rem;
+        text-align: center;
+    }
+}
+
+@media (max-width: 375px) {
+    html { font-size: 15px; }
+
+    h1 { font-size: 1.5rem; }
+
+    .hero-section h1 {
+        font-size: 1.5rem;
+        margin-bottom: var(--spacing-md);
+    }
+
+    .hero-section p {
+        font-size: 1rem;
+    }
+
+    .card-body {
+        padding: 1rem;
+    }
+
+    .hero-section .d-flex {
+        gap: 0.75rem !important;
+    }
+}
+
+/* ===== 일반 유틸리티 ===== */
+.text-muted {
+    color: var(--color-text-light) !important;
+}
+
+.border-light {
+    border-color: var(--color-border) !important;
+}
+
+img {
+    max-width: 100%;
+    height: auto;
+    display: block;
+    border-radius: var(--radius-lg);
+}
+
+.container {
+    max-width: 1200px;
+}
+
+/* ===== 서비스 카드 ===== */
+.service-card {
+    text-align: center;
+    position: relative;
+    border: none !important;
+    background: white;
+    padding-top: 0;
+}
+
+.service-icon {
+    font-size: 3.5rem;
+    display: block;
+    margin-bottom: 0.5rem;
+    margin-top: -1.5rem;
+}
+
+.service-card .card-title {
+    font-size: 1.4rem;
+    margin-bottom: 1rem;
+    color: var(--color-text);
+}
+
+.service-card ul li {
+    color: var(--color-text-light);
+}
+
+/* ===== 블로그 카드 ===== */
+.blog-card {
+    border: none !important;
+    overflow: hidden;
+    transition: all var(--transition-normal);
+}
+
+.blog-placeholder {
+    height: 180px;
+    background: linear-gradient(135deg, rgba(200, 157, 110, 0.1) 0%, rgba(46, 92, 78, 0.1) 100%);
+    display: flex;
+    align-items: center;
+    justify-content: center;
+    font-size: 4rem;
+    color: rgba(200, 157, 110, 0.3);
+}
+
+.blog-card:hover .blog-placeholder {
+    background: linear-gradient(135deg, rgba(200, 157, 110, 0.2) 0%, rgba(46, 92, 78, 0.2) 100%);
+}
+
+.bg-primary-badge {
+    background-color: rgba(200, 157, 110, 0.15) !important;
+    color: var(--color-primary) !important;
+}
+
+/* ===== 공지사항 배너 ===== */
+.announcement-bar {
+    border-bottom: 1px solid rgba(0,0,0,0.08);
+    font-size: 0.9rem;
+}
+.announcement-bar--info {
+    background: #E8F4FD;
+    color: #1565C0;
+}
+.announcement-bar--banner {
+    background: #FFF8E1;
+    color: #E65100;
+}
+.announcement-bar--urgent {
+    background: #FFEBEE;
+    color: #C62828;
+}
+.announcement-icon {
+    flex-shrink: 0;
+}
+.announcement-text {
+    flex: 1;
+}
+
+/* ===== 시즌 Hero ===== */
+.hero-section--seasonal {
+    background: linear-gradient(135deg, #1F3A30 0%, #2E5C4E 60%, #3D7A68 100%);
+}
+.bg-danger-badge {
+    background-color: rgba(198, 40, 40, 0.85) !important;
+    color: #fff !important;
+    letter-spacing: 0.5px;
+}
+
+/* D-Day 카운트다운 위젯 */
+.seasonal-deadline-badge {
+    display: inline-flex;
+    flex-direction: column;
+    align-items: center;
+    justify-content: center;
+    width: 220px;
+    height: 220px;
+    border-radius: 50%;
+    border: 4px solid rgba(255,255,255,0.25);
+    background: rgba(255,255,255,0.08);
+    color: white;
+    backdrop-filter: blur(4px);
+}
+.deadline-label {
+    font-size: 0.85rem;
+    opacity: 0.75;
+    letter-spacing: 2px;
+    text-transform: uppercase;
+}
+.deadline-date {
+    font-size: 1.6rem;
+    font-weight: 800;
+    line-height: 1.2;
+    margin: 0.25rem 0;
+}
+.deadline-days {
+    font-size: 2.8rem;
+    font-weight: 900;
+    color: #FFD54F;
+    line-height: 1;
+}
+
+/* ===== 서비스 카드 시즌 강조 ===== */
+.service-card--featured {
+    border: 2px solid var(--color-primary) !important;
+    position: relative;
+}
+.service-card-badge {
+    position: absolute;
+    top: -12px;
+    left: 50%;
+    transform: translateX(-50%);
+    background: var(--color-primary);
+    color: white;
+    font-size: 0.75rem;
+    font-weight: 700;
+    padding: 3px 14px;
+    border-radius: 20px;
+    white-space: nowrap;
+    letter-spacing: 0.5px;
+}
+
+/* ===== 블로그 시즌 연동 ===== */
+.seasonal-blog-header {
+    display: flex;
+    justify-content: center;
+}
+.seasonal-blog-tag {
+    display: inline-block;
+    background: linear-gradient(135deg, #C62828 0%, #B71C1C 100%);
+    color: white;
+    font-size: 0.82rem;
+    font-weight: 700;
+    padding: 4px 16px;
+    border-radius: 20px;
+    letter-spacing: 0.5px;
+}
+
+.blog-card--seasonal {
+    border: 2px solid var(--color-primary) !important;
+    position: relative;
+    overflow: visible;
+}
+.blog-seasonal-ribbon {
+    position: absolute;
+    top: -12px;
+    left: 50%;
+    transform: translateX(-50%);
+    background: var(--color-primary);
+    color: white;
+    font-size: 0.75rem;
+    font-weight: 700;
+    padding: 3px 14px;
+    border-radius: 20px;
+    white-space: nowrap;
+    letter-spacing: 0.5px;
+    z-index: 1;
+}
+
+.bg-season-badge {
+    background-color: var(--color-primary) !important;
+    color: white !important;
+}
+
+.btn-seasonal {
+    background-color: var(--color-primary);
+    color: white;
+    border: none;
+}
+.btn-seasonal:hover {
+    background-color: var(--color-primary-dark);
+    color: white;
+}
+
+.btn-outline-seasonal {
+    border: 2px solid var(--color-primary);
+    color: var(--color-primary);
+    background: transparent;
+}
+.btn-outline-seasonal:hover {
+    background-color: var(--color-primary);
+    color: white;
+}
+
+/* ===== FAQ 아코디언 ===== */
+.faq-accordion {
+    max-width: 760px;
+    margin: 0 auto;
+}
+.faq-item {
+    border: 1px solid var(--color-border);
+    border-radius: var(--radius-md) !important;
+    margin-bottom: 0.75rem;
+    overflow: hidden;
+    background: white;
+}
+.faq-question {
+    font-weight: 700;
+    color: var(--color-text);
+    font-size: 1rem;
+    padding: 1.1rem 1.5rem;
+    cursor: pointer;
+    list-style: none;
+}
+.faq-question::-webkit-details-marker {
+    display: none;
+}
+.faq-item[open] .faq-question {
+    color: var(--color-secondary);
+    border-bottom: 1px solid var(--color-border);
+}
+.faq-question:focus {
+    box-shadow: 0 0 0 3px rgba(200, 157, 110, 0.2);
+}
+.faq-answer {
+    background: #fdfcfa;
+    color: var(--color-text-light);
+    line-height: 1.85;
+    padding: 1rem 1.5rem 1.25rem;
+    border-top: 1px solid var(--color-border);
+}
+.faq-answer ul {
+    padding-left: 1.25rem;
+}
+.faq-answer ul li {
+    margin-bottom: 0.4rem;
+}
+
+/* ===== 프리미엄 고도화 & 마이크로 인터랙션 (2026-06-30) ===== */
+
+/* 영어/숫자용 폰트 클래스 */
+.font-numeric, .font-heading-en {
+    font-family: 'Outfit', 'Inter', 'Noto Sans KR', sans-serif;
+}
+
+/* 히어로 섹션 프리미엄 개편 (메쉬 그라데이션 및 CSS 애니메이션) */
+.hero-section {
+    background: radial-gradient(circle at 10% 20%, rgba(46, 92, 78, 1) 0%, rgba(31, 58, 48, 1) 44%, rgba(13, 30, 26, 1) 100%) !important;
+    position: relative;
+    overflow: hidden;
+}
+
+.hero-section::before {
+    content: '';
+    position: absolute;
+    top: -30%;
+    right: -10%;
+    width: 600px;
+    height: 600px;
+    background: radial-gradient(circle, rgba(200, 157, 110, 0.25) 0%, rgba(200, 157, 110, 0) 70%);
+    border-radius: 50%;
+    animation: floatAnimation 8s ease-in-out infinite;
+    pointer-events: none;
+}
+
+.hero-section::after {
+    content: '';
+    position: absolute;
+    bottom: -20%;
+    left: -10%;
+    width: 500px;
+    height: 500px;
+    background: radial-gradient(circle, rgba(232, 228, 216, 0.15) 0%, rgba(232, 228, 216, 0) 70%);
+    border-radius: 50%;
+    animation: floatAnimation2 12s ease-in-out infinite alternate;
+    pointer-events: none;
+}
+
+@keyframes floatAnimation {
+    0% { transform: translateY(0px) scale(1); }
+    50% { transform: translateY(-30px) scale(1.05); }
+    100% { transform: translateY(0px) scale(1); }
+}
+
+@keyframes floatAnimation2 {
+    0% { transform: translateX(0px) rotate(0deg); }
+    50% { transform: translateX(20px) translateY(15px) rotate(10deg); }
+    100% { transform: translateX(0px) rotate(0deg); }
+}
+
+/* 서비스 카드 고도화 */
+.service-card {
+    border: 1px solid rgba(217, 211, 196, 0.6) !important;
+    box-shadow: 0 10px 25px rgba(61, 40, 23, 0.03) !important;
+    transition: all var(--transition-normal) !important;
+}
+
+.service-card:hover {
+    transform: translateY(-8px) !important;
+    box-shadow: 0 20px 40px rgba(61, 40, 23, 0.1) !important;
+    border-color: var(--color-primary) !important;
+}
+
+.service-card--featured {
+    background: linear-gradient(180deg, #FFFFFF 0%, #FAF8F5 100%) !important;
+    border-left: 4px solid var(--color-primary) !important;
+}
+
+/* 글래스모피즘 포털 클래스 (Glassmorphism Portal Classes) */
+.glass-card {
+    background: rgba(255, 255, 255, 0.7) !important;
+    backdrop-filter: blur(12px) saturate(180%) !important;
+    -webkit-backdrop-filter: blur(12px) saturate(180%) !important;
+    border: 1px solid rgba(255, 255, 255, 0.4) !important;
+    box-shadow: 0 8px 32px 0 rgba(61, 40, 23, 0.05) !important;
+    border-radius: var(--radius-lg);
+    transition: all var(--transition-normal);
+}
+
+.glass-card:hover {
+    background: rgba(255, 255, 255, 0.8) !important;
+    box-shadow: 0 8px 32px 0 rgba(61, 40, 23, 0.08) !important;
+}
+
+.portal-welcome-strip {
+    background: linear-gradient(135deg, var(--color-secondary-dark) 0%, #152A22 100%);
+    border-radius: var(--radius-lg);
+    color: white;
+    padding: 2.5rem;
+    box-shadow: var(--shadow-lg);
+    border-bottom: 3px solid var(--color-primary);
+}
+
+/* 타임라인 컴포넌트 뷰티화 */
+.timeline-item-modern {
+    border-left: 2px solid rgba(200, 157, 110, 0.4);
+    position: relative;
+    padding-left: 1.5rem;
+    padding-bottom: 2rem;
+}
+
+.timeline-item-modern::after {
+    content: '';
+    position: absolute;
+    width: 12px;
+    height: 12px;
+    border-radius: 50%;
+    background: var(--color-primary);
+    left: -7px;
+    top: 6px;
+    box-shadow: 0 0 0 4px rgba(200, 157, 110, 0.25);
+    transition: all var(--transition-fast);
+}
+
+.timeline-item-modern:hover::after {
+    background: var(--color-secondary);
+    box-shadow: 0 0 0 6px rgba(46, 92, 78, 0.3);
+    transform: scale(1.1);
+}
+
+/* ===== 마크다운 스타일 ===== */
+.markdown-body {
+    font-size: 1rem;
+    line-height: 1.8;
+    color: var(--color-text);
+}
+
+.markdown-body h1,
+.markdown-body h2,
+.markdown-body h3,
+.markdown-body h4,
+.markdown-body h5,
+.markdown-body h6 {
+    font-weight: 700;
+    margin-top: 1.5rem;
+    margin-bottom: 1rem;
+    color: var(--color-text);
+}
+
+.markdown-body h1 {
+    font-size: 1.8rem;
+    border-bottom: 2px solid var(--color-primary);
+    padding-bottom: 0.5rem;
+}
+
+.markdown-body h2 {
+    font-size: 1.5rem;
+    border-bottom: 1px solid var(--color-border);
+    padding-bottom: 0.3rem;
+}
+
+.markdown-body h3 {
+    font-size: 1.25rem;
+}
+
+.markdown-body h4 {
+    font-size: 1.1rem;
+}
+
+.markdown-body p {
+    margin-bottom: 1rem;
+}
+
+.markdown-body strong {
+    font-weight: 700;
+    color: var(--color-primary-dark);
+}
+
+.markdown-body em {
+    font-style: italic;
+    color: var(--color-text-light);
+}
+
+.markdown-body code {
+    background: var(--color-bg-alt);
+    border: 1px solid var(--color-border);
+    border-radius: var(--radius-sm);
+    padding: 0.15rem 0.4rem;
+    font-family: 'Courier New', monospace;
+    font-size: 0.9rem;
+    color: #d63384;
+}
+
+.markdown-body pre {
+    background: var(--color-text);
+    color: #f8f8f8;
+    padding: 1rem;
+    border-radius: var(--radius-lg);
+    overflow-x: auto;
+    margin-bottom: 1rem;
+    line-height: 1.4;
+}
+
+.markdown-body pre code {
+    background: none;
+    border: none;
+    padding: 0;
+    color: inherit;
+    font-size: 0.9rem;
+}
+
+.markdown-body ul,
+.markdown-body ol {
+    margin-bottom: 1rem;
+    margin-left: 2rem;
+}
+
+.markdown-body li {
+    margin-bottom: 0.5rem;
+}
+
+.markdown-body blockquote {
+    border-left: 4px solid var(--color-primary);
+    padding-left: 1rem;
+    margin: 1rem 0;
+    color: var(--color-text-light);
+    font-style: italic;
+}
+
+.markdown-body table {
+    border-collapse: collapse;
+    width: 100%;
+    margin-bottom: 1rem;
+}
+
+.markdown-body table th,
+.markdown-body table td {
+    border: 1px solid var(--color-border);
+    padding: 0.75rem;
+    text-align: left;
+}
+
+.markdown-body table th {
+    background: var(--color-bg-alt);
+    font-weight: 700;
+}
+
+.markdown-body table tr:nth-child(even) {
+    background: var(--color-bg);
+}
+
+.markdown-body a {
+    color: var(--color-primary-dark);
+    text-decoration: none;
+    border-bottom: 1px solid var(--color-primary);
+    transition: color var(--transition-fast);
+}
+
+.markdown-body a:hover {
+    color: var(--color-primary);
+}
+
+.markdown-body hr {
+    border: none;
+    border-top: 1px solid var(--color-border);
+    margin: 2rem 0;
+}

src/TaxBaik.Web/wwwroot/favicon.svg

@@ -0,0 +1,12 @@
+<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64" role="img" aria-label="TaxBaik">
+  <defs>
+    <linearGradient id="g" x1="0%" y1="0%" x2="100%" y2="100%">
+      <stop offset="0%" stop-color="#1f3c88"/>
+      <stop offset="100%" stop-color="#d7a86e"/>
+    </linearGradient>
+  </defs>
+  <rect width="64" height="64" rx="16" fill="url(#g)"/>
+  <path d="M18 24h28v6H18zM22 32h20v6H22zM26 40h12v6H26z" fill="#fff" opacity="0.95"/>
+  <path d="M16 18h32v2H16z" fill="#ffffff" opacity="0.35"/>
+  <circle cx="46" cy="18" r="5" fill="#fff" opacity="0.9"/>
+</svg>

src/TaxBaik.Web/wwwroot/js/admin-session.js

@@ -0,0 +1,395 @@
+window.taxbaikAdminSession = {
+    clientLogState: {
+        enabled: true,
+        windowStart: 0,
+        sentCount: 0,
+        suppressedCount: 0,
+        fingerprints: {},
+        eventCounts: {},
+        screen: '',
+        feature: '',
+        action: '',
+        step: '',
+        entity: '',
+        entityId: '',
+        dataKey: ''
+    },
+
+    initErrorLogging: function () {
+        if (window._taxbaikClientLogInitialized) return;
+        window._taxbaikClientLogInitialized = true;
+
+        const postLog = function (payload) {
+            try {
+                if (!window.taxbaikAdminSession.shouldSendClientLog(payload)) {
+                    return;
+                }
+
+                const body = JSON.stringify(payload);
+                if (navigator.sendBeacon) {
+                    const blob = new Blob([body], { type: 'application/json' });
+                    if (navigator.sendBeacon('/taxbaik/api/client-logs', blob)) {
+                        return;
+                    }
+                }
+
+                fetch('/taxbaik/api/client-logs', {
+                    method: 'POST',
+                    headers: { 'Content-Type': 'application/json' },
+                    body,
+                    keepalive: true
+                }).catch(function () { });
+            } catch {
+                // Logging must never break the UI.
+            }
+        };
+
+        window.taxbaikAdminSession.postClientLog = postLog;
+
+        window.addEventListener('error', function (event) {
+            postLog({
+                level: 'error',
+                source: 'window.error',
+                message: event.message || 'unknown error',
+                url: event.filename || window.location.href,
+                route: window.location.pathname + window.location.search,
+                screen: window.taxbaikAdminSession.clientLogState.screen || '',
+                feature: window.taxbaikAdminSession.clientLogState.feature || '',
+                action: window.taxbaikAdminSession.clientLogState.action || '',
+                step: window.taxbaikAdminSession.clientLogState.step || '',
+                entity: window.taxbaikAdminSession.clientLogState.entity || '',
+                entityId: window.taxbaikAdminSession.clientLogState.entityId || '',
+                dataKey: window.taxbaikAdminSession.clientLogState.dataKey || '',
+                buildVersion: window.taxbaikAdminBuildVersion || '',
+                component: window.taxbaikAdminComponent || '',
+                viewportWidth: window.taxbaikAdminSession.getViewportWidth(),
+                userAgent: navigator.userAgent || '',
+                stack: event.error?.stack || ''
+            });
+        });
+
+        window.addEventListener('unhandledrejection', function (event) {
+            const reason = event.reason;
+            postLog({
+                level: 'error',
+                source: 'window.unhandledrejection',
+                message: reason?.message || String(reason || 'unknown rejection'),
+                url: window.location.href,
+                route: window.location.pathname + window.location.search,
+                screen: window.taxbaikAdminSession.clientLogState.screen || '',
+                feature: window.taxbaikAdminSession.clientLogState.feature || '',
+                action: window.taxbaikAdminSession.clientLogState.action || '',
+                step: window.taxbaikAdminSession.clientLogState.step || '',
+                entity: window.taxbaikAdminSession.clientLogState.entity || '',
+                entityId: window.taxbaikAdminSession.clientLogState.entityId || '',
+                dataKey: window.taxbaikAdminSession.clientLogState.dataKey || '',
+                buildVersion: window.taxbaikAdminBuildVersion || '',
+                component: window.taxbaikAdminComponent || '',
+                viewportWidth: window.taxbaikAdminSession.getViewportWidth(),
+                userAgent: navigator.userAgent || '',
+                stack: reason?.stack || ''
+            });
+        });
+    },
+
+    setContext: function (screen, feature, action, step, entity, entityId, dataKey) {
+        const state = window.taxbaikAdminSession.clientLogState;
+        state.screen = screen || '';
+        state.feature = feature || '';
+        state.action = action || '';
+        state.step = step || '';
+        state.entity = entity || '';
+        state.entityId = entityId || '';
+        state.dataKey = dataKey || '';
+    },
+
+    shouldSendClientLog: function (payload) {
+        try {
+            const state = window.taxbaikAdminSession.clientLogState;
+            if (!state.enabled) return false;
+
+            const now = Date.now();
+            if (!state.windowStart || now - state.windowStart >= 60000) {
+                state.windowStart = now;
+                state.sentCount = 0;
+                state.suppressedCount = 0;
+                state.fingerprints = {};
+            }
+
+            const fingerprint = [
+                payload?.source || '',
+                payload?.message || '',
+                payload?.route || '',
+                payload?.component || '',
+                payload?.screen || '',
+                payload?.feature || '',
+                payload?.action || '',
+                payload?.entity || '',
+                payload?.entityId || ''
+            ].join('|').slice(0, 256);
+
+            state.fingerprints[fingerprint] = (state.fingerprints[fingerprint] || 0) + 1;
+
+            if (state.sentCount >= 8) {
+                state.suppressedCount += 1;
+                return false;
+            }
+
+            if (state.fingerprints[fingerprint] > 2) {
+                state.suppressedCount += 1;
+                return false;
+            }
+
+            state.sentCount += 1;
+            return true;
+        } catch {
+            return false;
+        }
+    },
+
+    traceUiState: function (source, details) {
+        try {
+            const payload = {
+                level: 'info',
+                source: source || 'ui-state',
+                message: details || '',
+                url: window.location.href,
+                route: window.location.pathname + window.location.search,
+                screen: window.taxbaikAdminSession.clientLogState.screen || '',
+                feature: window.taxbaikAdminSession.clientLogState.feature || '',
+                action: window.taxbaikAdminSession.clientLogState.action || '',
+                step: window.taxbaikAdminSession.clientLogState.step || '',
+                entity: window.taxbaikAdminSession.clientLogState.entity || '',
+                entityId: window.taxbaikAdminSession.clientLogState.entityId || '',
+                dataKey: window.taxbaikAdminSession.clientLogState.dataKey || '',
+                buildVersion: window.taxbaikAdminBuildVersion || '',
+                component: window.taxbaikAdminComponent || '',
+                viewportWidth: window.taxbaikAdminSession.getViewportWidth(),
+                userAgent: navigator.userAgent || '',
+                stack: ''
+            };
+
+            const state = window.taxbaikAdminSession.clientLogState;
+            const key = `${payload.source}|${payload.route}|${payload.message}`.slice(0, 256);
+            state.eventCounts[key] = (state.eventCounts[key] || 0) + 1;
+            if (state.eventCounts[key] > 1) {
+                return;
+            }
+
+            window.taxbaikAdminSession.postClientLog(payload);
+        } catch {
+            // diagnostics must never break UI.
+        }
+    },
+
+    postClientLog: function () {
+        // Replaced during initialization.
+    },
+
+    syncRouteClass: function () {
+        document.documentElement.classList.toggle(
+            'admin-login-route',
+            window.location.pathname.toLowerCase().endsWith('/admin/login'));
+    },
+
+    getViewportWidth: function () {
+        return window.innerWidth || document.documentElement.clientWidth || 0;
+    },
+
+    clearAuthToken: function () {
+        try {
+            localStorage.removeItem('accessToken');
+            localStorage.removeItem('refreshToken');
+            localStorage.removeItem('tokenExpiry');
+            localStorage.removeItem('auth_token');
+        } catch {
+            // Ignore storage errors; redirect still recovers the session.
+        }
+    },
+
+    showLoading: function () {
+        // Route transitions are handled by Blazor; avoid full-screen overlays
+        // that block drawer interaction and make the app feel frozen.
+        window.taxbaikAdminSession.traceUiState('admin-loading', 'showLoading requested');
+        window.taxbaikAdminSession.hideLoading();
+    },
+
+    hideLoading: function () {
+        const overlay = document.getElementById('blazor-loading');
+        if (overlay) {
+            overlay.classList.remove('show');
+        }
+
+        if (window._taxbaikLoadingTimeout) {
+            clearTimeout(window._taxbaikLoadingTimeout);
+            window._taxbaikLoadingTimeout = null;
+        }
+
+        if (window._taxbaikLoadingObserver) {
+            window._taxbaikLoadingObserver.disconnect();
+            window._taxbaikLoadingObserver = null;
+        }
+
+        window.taxbaikAdminSession.traceUiState('admin-loading', 'hideLoading completed');
+    },
+
+    watchReconnect: function () {
+        window.taxbaikAdminSession.syncRouteClass();
+        window.addEventListener('popstate', window.taxbaikAdminSession.syncRouteClass);
+        window.addEventListener('hashchange', window.taxbaikAdminSession.syncRouteClass);
+
+        if (document.documentElement.classList.contains('admin-login-route')) {
+            // Login prerenders immediately; no boot splash needed.
+            window.taxbaikAdminSession.hideLoading();
+        }
+        // Non-login routes: leave the overlay showing until AdminShell's
+        // OnAfterRenderAsync(firstRender) calls hideLoading once WASM has
+        // actually rendered the authenticated shell.
+
+        const modal = document.getElementById('components-reconnect-modal');
+        if (!modal) return;
+
+        const reloadOnRejectedCircuit = function () {
+            const className = modal.className || '';
+            if (className.includes('components-reconnect-failed') ||
+                className.includes('components-reconnect-rejected')) {
+                window.setTimeout(function () { window.location.reload(); }, 1500);
+            }
+        };
+
+        new MutationObserver(reloadOnRejectedCircuit)
+            .observe(modal, { attributes: true, attributeFilter: ['class'] });
+    },
+
+    bindLoginForm: function () {
+        const form = document.getElementById('admin-login-form');
+        if (!form) return;
+
+        // 업데이트 스플래시: 매번(재호출되어도) 무조건 다시 적용한다. Blazor가 WASM
+        // 하이드레이션 시점에 이 prerender된 서브트리를 자신의 렌더 결과로 다시 그리면
+        // 마크업에 정적으로 박혀 있던 disabled가 되살아날 수 있으므로, "한 번만 실행"
+        // 가드에 걸어두면 두 번째 호출(OnAfterRenderAsync 경유)이 조용히 무시되어
+        // 버튼이 영원히 비활성 상태로 남는다. 그래서 이 부분은 가드 밖에 둔다.
+        const readyButton = form.querySelector('#admin-login-submit');
+        if (readyButton) {
+            readyButton.disabled = false;
+            const label = readyButton.querySelector('span');
+            if (label) label.textContent = '로그인';
+        }
+
+        if (form.dataset.bound === '1') return;
+        form.dataset.bound = '1';
+        window.taxbaikAdminSession.traceUiState('admin-login', 'bindLoginForm attached');
+
+        form.addEventListener('submit', async function (event) {
+            event.preventDefault();
+
+            const username = form.querySelector('input[placeholder="사용자명"]')?.value?.trim() || '';
+            const password = form.querySelector('input[placeholder="비밀번호"]')?.value || '';
+            const rememberMe = form.querySelector('input[type="checkbox"]')?.checked || false;
+            const existing = form.parentElement.querySelector('.login-error-message');
+            const submitButton = form.querySelector('button[type="submit"]');
+
+            if (existing) existing.remove();
+            if (submitButton) submitButton.disabled = true;
+
+            try {
+                if (!username || !password) {
+                    throw new Error('username/password missing');
+                }
+
+                window.taxbaikAdminSession.traceUiState('admin-login', 'submit started');
+                const response = await fetch('/taxbaik/api/auth/login', {
+                    method: 'POST',
+                    headers: { 'Content-Type': 'application/json' },
+                    body: JSON.stringify({ username, password })
+                });
+
+                if (!response.ok) {
+                    throw new Error('login failed');
+                }
+
+                const data = await response.json();
+                if (!data?.accessToken || !data?.refreshToken) {
+                    throw new Error('invalid response');
+                }
+
+                window.taxbaikAdminSession.traceUiState('admin-login', 'submit success');
+                const expiryTicks = 621355968000000000 + ((Date.now() + (data.expiresIn || 3600) * 1000) * 10000);
+                localStorage.setItem('accessToken', data.accessToken);
+                localStorage.setItem('refreshToken', data.refreshToken);
+                localStorage.setItem('tokenExpiry', String(expiryTicks));
+
+                if (rememberMe) {
+                    localStorage.setItem('admin-remembered-username', username);
+                } else {
+                    localStorage.removeItem('admin-remembered-username');
+                }
+
+                window.location.href = '/taxbaik/admin/dashboard';
+            } catch (error) {
+                window.taxbaikAdminSession.traceUiState('admin-login', `submit failed: ${error?.message || 'login failed'}`);
+                postLog({
+                    level: 'error',
+                    source: 'admin-login-form',
+                    message: error?.message || 'login failed',
+                    url: window.location.href,
+                    route: window.location.pathname + window.location.search,
+                    buildVersion: window.taxbaikAdminBuildVersion || '',
+                    component: 'AdminLoginForm',
+                    viewportWidth: window.taxbaikAdminSession.getViewportWidth(),
+                    userAgent: navigator.userAgent || '',
+                    stack: error?.stack || ''
+                });
+                const errorMessage = document.createElement('div');
+                errorMessage.className = 'mud-alert mud-alert-filled-error login-error-message mb-4';
+                errorMessage.textContent = '로그인 중 오류가 발생했습니다.';
+                form.parentElement.insertBefore(errorMessage, form);
+            } finally {
+                if (submitButton) submitButton.disabled = false;
+            }
+        });
+    }
+};
+
+// 더존 ERP 스타일 엔터 키 포커스 이동 및 단축키 바인딩
+document.addEventListener('keydown', function (e) {
+    if (e.key === 'Enter') {
+        const active = document.activeElement;
+        if (!active) return;
+        
+        // 특정 영역(편집 폼 또는 다이얼로그) 내의 입력 필드만 포커스 이동 처리
+        const container = active.closest('.admin-editor-panel, .mud-form, .mud-dialog');
+        if (!container) return;
+
+        // textarea나 button, submit 타입 등은 기본 동작(줄바꿈/제출) 유지
+        if (active.tagName === 'TEXTAREA' || 
+            active.tagName === 'BUTTON' || 
+            active.getAttribute('type') === 'submit' ||
+            active.classList.contains('mud-button-root')) {
+            return;
+        }
+
+        e.preventDefault();
+
+        // 포커스 이동 가능한 모든 입력 요소 수집
+        const focusables = Array.from(container.querySelectorAll('input, select, textarea, button'))
+            .filter(el => {
+                const style = window.getComputedStyle(el);
+                return el.tabIndex >= 0 && 
+                       !el.disabled && 
+                       el.getAttribute('aria-disabled') !== 'true' &&
+                       style.display !== 'none' && 
+                       style.visibility !== 'hidden';
+            });
+
+        const index = focusables.indexOf(active);
+        if (index > -1 && index < focusables.length - 1) {
+            const nextEl = focusables[index + 1];
+            nextEl.focus();
+            if (typeof nextEl.select === 'function') {
+                nextEl.select();
+            }
+        }
+    }
+});

src/TaxBaik.Web/wwwroot/js/site.js

@@ -0,0 +1,24 @@
+function openKakao() {
+    const kakaoUrl = document.querySelector('[data-kakao-url]')?.dataset.kakaoUrl || '#';
+    if (kakaoUrl !== '#') {
+        window.open(kakaoUrl, '_blank');
+    } else {
+        alert('카카오톡 채널 URL이 설정되지 않았습니다.');
+    }
+}
+
+document.addEventListener('DOMContentLoaded', function() {
+    const navbar = document.querySelector('.navbar');
+    if (!navbar) {
+        return;
+    }
+
+    const setShadow = () => {
+        navbar.style.boxShadow = window.scrollY > 0
+            ? '0 2px 8px rgba(0,0,0,0.1)'
+            : '0 1px 3px rgba(0,0,0,0.1)';
+    };
+
+    setShadow();
+    window.addEventListener('scroll', setShadow, { passive: true });
+});

src/TaxBaik.Web/wwwroot/maintenance.html

@@ -0,0 +1,76 @@
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+  <meta charset="utf-8" />
+  <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+  <meta http-equiv="refresh" content="15" />
+  <title>잠시 점검 중 — 백원숙 세무회계</title>
+  <style>
+    * { box-sizing: border-box; margin: 0; padding: 0; font-family: 'Apple SD Gothic Neo', 'Noto Sans KR', sans-serif; }
+    body {
+      background: #F9F7F3;
+      color: #3D2817;
+      display: flex;
+      align-items: center;
+      justify-content: center;
+      min-height: 100vh;
+      padding: 2rem;
+    }
+    .card {
+      text-align: center;
+      max-width: 480px;
+      width: 100%;
+      background: #fff;
+      border-radius: 16px;
+      padding: 3rem 2.5rem;
+      box-shadow: 0 8px 32px rgba(61,40,23,.10);
+    }
+    .icon { font-size: 3.5rem; margin-bottom: 1.25rem; }
+    .badge {
+      display: inline-block;
+      background: #C89D6E;
+      color: #fff;
+      font-size: 0.78rem;
+      font-weight: 700;
+      letter-spacing: 1px;
+      padding: 4px 14px;
+      border-radius: 20px;
+      margin-bottom: 1.5rem;
+    }
+    h1 { font-size: 1.6rem; color: #2E5C4E; font-weight: 800; margin-bottom: 1rem; line-height: 1.35; }
+    p  { color: #6B5D4F; line-height: 1.85; font-size: 0.95rem; }
+    .divider { border: none; border-top: 1px solid #EFE9DD; margin: 1.75rem 0; }
+    .kakao-btn {
+      display: inline-block;
+      background: #FEE500;
+      color: #3D2817;
+      text-decoration: none;
+      font-weight: 700;
+      padding: 0.65rem 1.5rem;
+      border-radius: 8px;
+      font-size: 0.95rem;
+      margin-top: 0.5rem;
+    }
+    .timer { font-size: 0.78rem; color: #A09080; margin-top: 1.5rem; }
+    .footer { font-size: 0.75rem; color: #C0ADA0; margin-top: 2rem; }
+  </style>
+</head>
+<body>
+  <div class="card">
+    <div class="icon">🔧</div>
+    <div class="badge">서비스 업데이트 중</div>
+    <h1>잠시 후 다시 접속해 주세요</h1>
+    <p>
+      더 나은 서비스를 위해 업데이트 작업을 진행하고 있습니다.<br />
+      보통 <strong>1~2분</strong> 이내에 완료됩니다.
+    </p>
+    <hr class="divider" />
+    <p>급하신 세무 문의는 카카오채널로 연락해 주세요.</p>
+    <a class="kakao-btn" href="http://pf.kakao.com/_xoxchTX" target="_blank">
+      💬 카카오채널 상담
+    </a>
+    <p class="timer">이 페이지는 15초 후 자동으로 새로고침됩니다.</p>
+    <p class="footer">© 2026 백원숙 세무회계</p>
+  </div>
+</body>
+</html>

src/TaxBaik.Web/wwwroot/robots.txt

@@ -0,0 +1,6 @@
+User-agent: *
+Allow: /taxbaik/
+Disallow: /taxbaik/admin/
+Disallow: /taxbaik/manage/
+
+Sitemap: http://178.104.200.7/taxbaik/sitemap.xml

src/TaxBaik.Web/wwwroot/sitemap.xml

@@ -0,0 +1,31 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
+  <!-- 메인 홈 -->
+  <url>
+    <loc>http://178.104.200.7/taxbaik/</loc>
+    <lastmod>2026-06-29</lastmod>
+    <changefreq>daily</changefreq>
+    <priority>1.0</priority>
+  </url>
+  <!-- 고객 포털 -->
+  <url>
+    <loc>http://178.104.200.7/taxbaik/portal</loc>
+    <lastmod>2026-06-29</lastmod>
+    <changefreq>weekly</changefreq>
+    <priority>0.8</priority>
+  </url>
+  <!-- 이용약관 -->
+  <url>
+    <loc>http://178.104.200.7/taxbaik/terms</loc>
+    <lastmod>2026-06-29</lastmod>
+    <changefreq>monthly</changefreq>
+    <priority>0.3</priority>
+  </url>
+  <!-- 개인정보처리방침 -->
+  <url>
+    <loc>http://178.104.200.7/taxbaik/privacy</loc>
+    <lastmod>2026-06-29</lastmod>
+    <changefreq>monthly</changefreq>
+    <priority>0.3</priority>
+  </url>
+</urlset>