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");
+}