diff --git a/TaxBaik.Web/wwwroot/css/admin.css b/TaxBaik.Web/wwwroot/css/admin.css
index 1930695..bbd194c 100644
--- a/TaxBaik.Web/wwwroot/css/admin.css
+++ b/TaxBaik.Web/wwwroot/css/admin.css
@@ -578,7 +578,7 @@ textarea:focus-visible {
 }
 
 .admin-content {
-  padding: 16px;
+  padding: 12px;
   max-width: 1400px;
   margin: 0 auto;
   width: 100%;
@@ -1416,8 +1416,6 @@ textarea:focus-visible {
   }
 
   /* Touch Target Sizing (WCAG 2.5.5) */
-  .mud-button,
-  .mud-icon-button,
   a,
   input,
   select,
@@ -1622,10 +1620,6 @@ textarea:focus-visible {
   color: var(--text-secondary);
 }
 
-.admin-footer-item .mud-icon {
-  color: var(--primary-color);
-}
-
 /* Responsive Topbar */
 @media (max-width: 600px) {
   .admin-topbar-action {
@@ -1636,8 +1630,4 @@ textarea:focus-visible {
   .admin-topbar-title {
     min-width: 120px;
   }
-
-  .mud-toolbar > :last-child {
-    margin-right: -8px;
-  }
 }
diff --git a/TaxBaik.Web/wwwroot/css/design-tokens.css b/TaxBaik.Web/wwwroot/css/design-tokens.css
new file mode 100644
index 0000000..d7492f0
--- /dev/null
+++ b/TaxBaik.Web/wwwroot/css/design-tokens.css
@@ -0,0 +1,26 @@
+:root {
+    --color-primary: #C89D6E;
+    --color-primary-dark: #A67C52;
+    --color-secondary: #2E5C4E;
+    --color-secondary-dark: #1F3A30;
+    --color-accent: #E8E4D8;
+    --color-accent-dark: #D9D3C4;
+    --color-bg: #F9F7F3;
+    --color-bg-alt: #EFE9DD;
+    --color-text: #3D2817;
+    --color-text-light: #6B5D4F;
+    --color-border: #D9D3C4;
+    --color-success: #2E7D32;
+    --color-warning: #F57C00;
+    --color-danger: #C62828;
+    --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);
+    --transition-fast: 150ms cubic-bezier(0.4, 0, 0.2, 1);
+    --transition-normal: 300ms cubic-bezier(0.4, 0, 0.2, 1);
+    --site-font-base: 'Noto Sans KR', 'Apple SD Gothic Neo', sans-serif;
+}
diff --git a/TaxBaik.Web/wwwroot/css/site.css b/TaxBaik.Web/wwwroot/css/site.css
index e2ef124..73601d3 100644
--- a/TaxBaik.Web/wwwroot/css/site.css
+++ b/TaxBaik.Web/wwwroot/css/site.css
@@ -91,184 +91,6 @@ a:hover {
     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;
-}
-
 /* ===== 휴스 스트립 (신뢰도) ===== */
 .trust-strip {
     background: linear-gradient(135deg, var(--color-bg-alt) 0%, var(--color-accent) 100%);
diff --git a/TaxBaik.Web/wwwroot/css/ui-primitives.css b/TaxBaik.Web/wwwroot/css/ui-primitives.css
new file mode 100644
index 0000000..52f1bbd
--- /dev/null
+++ b/TaxBaik.Web/wwwroot/css/ui-primitives.css
@@ -0,0 +1,111 @@
+/* Shared UI primitives for site and admin */
+
+.site-button,
+.admin-icon-button {
+    display: inline-flex;
+    align-items: center;
+    justify-content: center;
+    min-height: 44px;
+    text-decoration: none;
+    font-weight: 700;
+    border-radius: 12px;
+    transition: all var(--transition-normal);
+}
+
+.site-button {
+    padding: 0.9rem 1.4rem;
+}
+
+.site-button.primary {
+    background: linear-gradient(135deg, var(--color-primary) 0%, var(--color-primary-dark) 100%);
+    color: white;
+}
+
+.site-button.secondary {
+    border: 1px solid var(--color-primary);
+    color: var(--color-primary-dark);
+    background: rgba(255,255,255,0.7);
+}
+
+.admin-surface,
+.site-post-card,
+.taxbaik-skeleton-item {
+    background: rgba(255,255,255,0.82);
+    border: 1px solid rgba(0,0,0,0.08);
+    border-radius: 16px;
+    box-shadow: 0 12px 30px rgba(61,40,23,0.08);
+}
+
+.admin-page-hero,
+.site-hero {
+    border-bottom: 1px solid rgba(61, 40, 23, 0.08);
+}
+
+.admin-table,
+.admin-kv-grid,
+.admin-dialog-card,
+.admin-pagination,
+.admin-tabbar {
+    width: 100%;
+}
+
+.admin-table {
+    border-collapse: collapse;
+}
+
+.admin-table th,
+.admin-table td {
+    padding: 0.85rem 0.75rem;
+    border-bottom: 1px solid rgba(61, 40, 23, 0.08);
+}
+
+.status-pill {
+    display: inline-flex;
+    align-items: center;
+    padding: 0.3rem 0.65rem;
+    border-radius: 999px;
+    font-size: 0.82rem;
+    font-weight: 700;
+    background: rgba(61, 40, 23, 0.08);
+}
+
+.admin-input {
+    width: 100%;
+    min-height: 44px;
+    padding: 0.75rem 0.9rem;
+    border-radius: 12px;
+    border: 1px solid rgba(61, 40, 23, 0.16);
+    background: #fff;
+    color: var(--color-text);
+}
+
+.admin-icon-button {
+    min-width: 40px;
+    min-height: 40px;
+    border: 1px solid rgba(61, 40, 23, 0.14);
+    background: rgba(255,255,255,0.8);
+    color: var(--color-text);
+}
+
+.admin-icon-button.danger {
+    color: var(--color-danger);
+}
+
+.admin-page-hero {
+    display: flex;
+    justify-content: space-between;
+    align-items: flex-end;
+    gap: 1rem;
+    margin-bottom: 1rem;
+    padding-bottom: 1rem;
+}
+
+.admin-page-title {
+    margin: 0;
+    font-size: 1.45rem;
+}
+
+.admin-page-subtitle,
+.muted {
+    color: var(--color-text-light);
+}