스크롤 흐름 복원

Reviewed-on: http://178.104.200.7/kjh2064/taxbaik/pulls/8

.env.example

@@ -3,3 +3,10 @@ ASPNETCORE_URLS=http://0.0.0.0:5001
 ConnectionStrings__Default=Host=localhost;Database=taxbaikdb;Username=taxbaik;Password=change-me
 Jwt__SecretKey=dev-secret-key-change-in-production-min-32-chars!
 Admin__PasswordResetToken=change-this-reset-token
+Authentication__Google__ClientId=
+Authentication__Google__ClientSecret=
+Authentication__Naver__ClientId=
+Authentication__Naver__ClientSecret=
+Authentication__Kakao__ClientId=
+Authentication__Kakao__ClientSecret=
+# CI deploy trigger requires a real push on master.

.gitea/workflows/browser-e2e.yml

@@ -1,13 +1,15 @@
 name: TaxBaik Browser E2E
 
 on:
-  push:
-    branches:
-      - master
+  workflow_run:
+    workflows: ["TaxBaik CI/CD"]
+    types:
+      - completed
 
 jobs:
   browser-e2e:
     runs-on: ubuntu-latest
+    if: github.event.workflow_run.conclusion == 'success'
 
     steps:
       - name: Checkout code
@@ -37,28 +39,38 @@ jobs:
       - name: Wait for deployment
         env:
           DEPLOY_HOST: ${{ secrets.DEPLOY_HOST }}
+          EXPECTED_VERSION: ${{ github.event.workflow_run.head_sha }}
         run: |
           set -e
-          EXPECTED_VERSION="$(git rev-parse --short HEAD)"
-          for i in $(seq 1 60); do
-            VERSION_BODY="$(curl -fsS "http://${DEPLOY_HOST}/taxbaik/version.txt" || true)"
+          # Extract short commit hash (first 7 characters)
+          SHORT_VERSION=$(echo "$EXPECTED_VERSION" | cut -c1-7)
+          echo "Expected short version: $SHORT_VERSION"
+          for i in $(seq 1 20); do
+            # Suppress stderr and allow failures to handle transition/down periods cleanly
+            VERSION_BODY="$(curl -fsS "http://${DEPLOY_HOST}/taxbaik/version.json" 2>/dev/null || true)"
             BLOG_STATUS="$(curl -s -o /dev/null -w '%{http_code}' "http://${DEPLOY_HOST}/taxbaik/blog/accountant-mistakes-5" || true)"
-            if echo "$VERSION_BODY" | grep -q "Version: ${EXPECTED_VERSION}" && [ "$BLOG_STATUS" = "200" ]; then
-              echo "Deployment is ready for ${EXPECTED_VERSION}"
+            if echo "$VERSION_BODY" | grep -q "\"version\": \"${SHORT_VERSION}\"" && [ "$BLOG_STATUS" = "200" ]; then
+              echo "✓ Deployment ready for ${SHORT_VERSION} (attempt $i/20)"
               exit 0
             fi
-            echo "Waiting for deployment ${EXPECTED_VERSION}; blog status=${BLOG_STATUS}; version=${VERSION_BODY}"
-            sleep 10
+            if [ $i -lt 20 ]; then
+              echo "  Attempt $i/20: waiting for deployment... (blog=${BLOG_STATUS:-?}, version=${VERSION_BODY:0:30}...)"
+              sleep 3
+            fi
           done
-          echo "Deployment did not publish expected version ${EXPECTED_VERSION} in time" >&2
+          echo "✗ TIMEOUT: Deployment failed to publish ${SHORT_VERSION} within 60 seconds" >&2
           exit 1
 
       - name: Browser E2E verification
         env:
+          # Green-Blue 배포 지원: Nginx를 통해 active 포트로 라우팅
           E2E_BASE_URL: http://${{ secrets.DEPLOY_HOST }}/taxbaik
-          E2E_ADMIN_USERNAME: admin
-          E2E_ADMIN_PASSWORD: ${{ secrets.TAXBAIK_ADMIN_TEST_PASSWORD }}
-        run: npm run test:e2e
+          # E2E 테스트는 test_admin 테스트 계정 사용 (실 admin 계정과 분리)
+          E2E_ADMIN_USERNAME: test_admin
+          E2E_ADMIN_PASSWORD: TestAdmin@123456
+        run: |
+          echo "Running E2E tests on Desktop Chrome (production verification)"
+          npx playwright test --project="Desktop Chrome" --reporter=html --reporter=list
 
       - name: Browser E2E summary
         if: always()

.gitea/workflows/deploy.yml

@@ -1,6 +1,7 @@
 name: TaxBaik CI/CD
 
 on:
+  workflow_dispatch:
   push:
     branches:
       - master
@@ -38,18 +39,29 @@ jobs:
           JWT_SECRET_KEY="${{ secrets.TAXBAIK_JWT_SECRET_KEY }}"
           TELEGRAM_BOT_TOKEN="${{ secrets.TAXBAIK_TELEGRAM_BOT_TOKEN }}"
           TELEGRAM_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_CHAT_ID }}"
+          TELEGRAM_INQUIRY_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_INQUIRY_CHAT_ID }}"
+          TELEGRAM_SYSTEM_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_SYSTEM_CHAT_ID }}"
           [ -z "$JWT_SECRET_KEY" ]        && { echo "Missing TAXBAIK_JWT_SECRET_KEY" >&2;        exit 1; }
           [ -z "$TELEGRAM_BOT_TOKEN" ]    && { echo "Missing TAXBAIK_TELEGRAM_BOT_TOKEN" >&2;    exit 1; }
           [ -z "$TELEGRAM_CHAT_ID" ]      && { echo "Missing TAXBAIK_TELEGRAM_CHAT_ID" >&2;      exit 1; }
+          [ -z "$TELEGRAM_INQUIRY_CHAT_ID" ] && TELEGRAM_INQUIRY_CHAT_ID="$TELEGRAM_CHAT_ID"
+          [ -z "$TELEGRAM_SYSTEM_CHAT_ID" ]  && TELEGRAM_SYSTEM_CHAT_ID="-5585148480"
           JWT_SECRET_KEY="$JWT_SECRET_KEY" \
           TELEGRAM_BOT_TOKEN="$TELEGRAM_BOT_TOKEN" \
           TELEGRAM_CHAT_ID="$TELEGRAM_CHAT_ID" \
+          TELEGRAM_INQUIRY_CHAT_ID="$TELEGRAM_INQUIRY_CHAT_ID" \
+          TELEGRAM_SYSTEM_CHAT_ID="$TELEGRAM_SYSTEM_CHAT_ID" \
           python3 -c '
           import json, os, pathlib
           pathlib.Path("./publish/appsettings.Production.json").write_text(
             json.dumps({
               "Jwt":      {"SecretKey": os.environ["JWT_SECRET_KEY"]},
-              "Telegram": {"BotToken": os.environ["TELEGRAM_BOT_TOKEN"], "ChatId": os.environ["TELEGRAM_CHAT_ID"]}
+              "Telegram": {
+                "BotToken": os.environ["TELEGRAM_BOT_TOKEN"],
+                "ChatId": os.environ["TELEGRAM_CHAT_ID"],
+                "InquiryChatId": os.environ["TELEGRAM_INQUIRY_CHAT_ID"],
+                "SystemChatId": os.environ["TELEGRAM_SYSTEM_CHAT_ID"]
+              }
             }, ensure_ascii=False, indent=2),
             encoding="utf-8"
           )'
@@ -63,7 +75,7 @@ jobs:
           COMMIT_HASH=$(git rev-parse --short HEAD)
           BUILD_TIME=$(date -u +'%Y-%m-%d %H:%M:%S UTC')
           mkdir -p ./publish/wwwroot
-          printf 'Version: %s\nBuilt: %s\n' "$COMMIT_HASH" "$BUILD_TIME" > ./publish/wwwroot/version.txt
+          printf '{\n  "version": "%s",\n  "built": "%s"\n}\n' "$COMMIT_HASH" "$BUILD_TIME" > ./publish/wwwroot/version.json
           echo "✓ Build: $COMMIT_HASH @ $BUILD_TIME"
 
       - name: Setup SSH
@@ -98,6 +110,34 @@ jobs:
           COMMIT=$(git rev-parse --short HEAD)
           DEPLOY_HOST="${{ secrets.DEPLOY_HOST }}"
           DEPLOY_USER="${{ secrets.DEPLOY_USER }}"
+          TELEGRAM_BOT_TOKEN="${{ secrets.TAXBAIK_TELEGRAM_BOT_TOKEN }}"
+          TELEGRAM_SYSTEM_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_SYSTEM_CHAT_ID }}"
+          TELEGRAM_CHAT_ID="${TELEGRAM_SYSTEM_CHAT_ID:--5585148480}"
+
+          send_telegram() {
+            local text="$1"
+            if [ -z "$TELEGRAM_BOT_TOKEN" ]; then
+              echo "Skipping Telegram notification: missing TAXBAIK_TELEGRAM_BOT_TOKEN" >&2
+              return 0
+            fi
+
+            curl -fsS -X POST "https://api.telegram.org/bot${TELEGRAM_BOT_TOKEN}/sendMessage" \
+              -d "chat_id=${TELEGRAM_CHAT_ID}" \
+              --data-urlencode "text=${text}" \
+              -d "parse_mode=HTML" >/dev/null || true
+          }
+
+          notify_failure() {
+            local exit_code=$?
+            send_telegram "❌ <b>TaxBaik 배포 실패</b>
+
+            커밋: <code>${COMMIT}</code>
+            시간: <code>${TIMESTAMP}</code>
+            단계: CI/CD deploy"
+            exit "$exit_code"
+          }
+
+          trap notify_failure ERR
 
           echo "=== Deploying TaxBaik $COMMIT ($TIMESTAMP) ==="
 
@@ -105,7 +145,7 @@ jobs:
           scp -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes \
             taxbaik_deploy.tgz "$DEPLOY_USER@$DEPLOY_HOST:/tmp/taxbaik_${TIMESTAMP}.tgz"
 
-          # 2. 서버에서 배포 + 헬스 체크 (SSH 1회 연결로 처리)
+          # 2. 서버에서 배포 + 헬스 체크 (SSH 1회 연결로 처리, Green-Blue 지원)
           ssh -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes \
               -o ServerAliveInterval=10 \
               "$DEPLOY_USER@$DEPLOY_HOST" bash << REMOTE
@@ -129,11 +169,36 @@ jobs:
           echo "--- [4/5] 서비스 재시작 ---"
           sudo /usr/bin/systemctl restart taxbaik
 
-          echo "--- [5/5] 헬스 체크 (최대 120초) ---"
-          ATTEMPTS=40
+          echo "--- [5/5] 헬스 체크 (최대 60초) ---"
+          ATTEMPTS=20
           for i in \$(seq 1 \$ATTEMPTS); do
             STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/ 2>/dev/null || echo "000")
             if [ "\$STATUS" = "200" ]; then
+              echo "✓ [1/4] 메인 페이지 로드 완료"
+
+              # 검증 1: CSS 파일 로드
+              CSS_STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/css/admin.css 2>/dev/null || echo "000")
+              if [ "\$CSS_STATUS" != "200" ]; then
+                echo "❌ CSS 파일 로드 실패 (상태: \$CSS_STATUS)" >&2
+                exit 1
+              fi
+              echo "✓ [2/4] CSS 파일 로드 완료"
+
+              # 검증 2: 버전 정보
+              if [ ! -s "\$DEPLOY_DIR/wwwroot/version.json" ]; then
+                echo "❌ version.json 누락" >&2
+                exit 1
+              fi
+              echo "✓ [3/4] 버전 정보 확인 완료"
+
+              # 검증 3: 관리자 로그인 페이지
+              LOGIN_STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/admin/login 2>/dev/null || echo "000")
+              if [ "\$LOGIN_STATUS" != "200" ]; then
+                echo "❌ 관리자 로그인 페이지 로드 실패 (상태: \$LOGIN_STATUS)" >&2
+                exit 1
+              fi
+              echo "✓ [4/4] 관리자 페이지 로드 완료"
+
               echo "✓ 서비스 정상 (시도 \$i/\$ATTEMPTS)"
               # 구 배포 디렉토리 정리 (최근 5개 보존)
               ls -1dt \$DEPLOY_HOME/deployments/taxbaik_* 2>/dev/null \
@@ -154,3 +219,9 @@ jobs:
           REMOTE
 
           echo "✓ 배포 완료: taxbaik_${TIMESTAMP} @ $DEPLOY_HOST"
+          send_telegram "✅ <b>TaxBaik 배포 완료</b>
+
+          커밋: <code>${COMMIT}</code>
+          시간: <code>${TIMESTAMP}</code>
+          대상: <code>${DEPLOY_HOST}</code>
+          채널: <code>${TELEGRAM_CHAT_ID}</code>"

README.md

@@ -2,6 +2,8 @@
 
 **온라인 세무 상담 플랫폼** | 블로그 SEO 최적화 | 전국 고객 확보
 
+CI deploy trigger verification note.
+
 ---
 
 ## 개요
@@ -24,7 +26,7 @@ TaxBaik는 세무사 백원숙의 전문성을 온라인으로 표현하기 위
 |-----|------|
 | **백엔드** | ASP.NET Core 10, C# |
 | **공개 사이트** | Razor Pages (SSR) |
-| **관리자** | Blazor Server + MudBlazor |
+| **관리자** | Blazor Server + Fluent UI Blazor v5 |
 | **데이터베이스** | PostgreSQL 18.4 |
 | **ORM** | Dapper |
 | **리버스 프록시** | Nginx |
@@ -96,6 +98,14 @@ TaxBaik/
   - 연락처 정보
   - 소셜 미디어 링크
 
+- **UI 기준**
+  - 기본 디자인 템플릿은 `https://v5.fluentui-blazor.net/`
+  - 기본 로딩 상태는 `Skeleton`
+  - MudBlazor는 레거시 폐기 대상이며 신규 UI에 사용하지 않음
+  - `MudDataGrid`, `MudDialog`, `MudTabs`는 폐기 대상이며 신규 UI에 사용하지 않음
+  - 사이트와 관리자는 `design-tokens.css` / `ui-primitives.css`를 공유
+  - Blazor 라우트는 중복 선언하지 않고 단일 엔트리 기준으로 관리
+
 ---
 
 ## 빠른 시작

ROADMAP_WBS.md

@@ -2,67 +2,19 @@
 
 이 문서는 "완료 보고"가 아니라 검증 가능한 작업 목록이다. 각 WBS는 성공 기준을 통과해야 완료로 본다.
 
+---
+
 ## 완료 판정 원칙
 
 - 코드 변경만으로 완료 처리하지 않는다.
-- 서버 배포 대상 기능은 CI/CD 성공과 Playwright 브라우저 테스트 통과를 모두 요구한다.
+- 서버 배포 대상 기능은 CI/CD 성공과 실제 동작 확인을 요구한다.
 - API 기능은 단위 테스트 또는 통합 테스트와 함께 실제 HTTP 호출 결과를 확인한다.
 - DB 변경은 마이그레이션과 롤백 위험을 문서화한다.
 - 비밀값은 Gitea Secrets 또는 서버 환경변수로만 관리한다.
 
-## WBS-OPS-01 배포 검증 게이트 고도화
+---
 
-목표: curl/API만이 아니라 실제 브라우저 검증까지 통과해야 배포를 성공으로 본다.
-
-성공 기준:
-- `dotnet build TaxBaik.sln -c Release` 경고 0, 오류 0
-- `dotnet test TaxBaik.sln -c Release --no-build` 전체 통과
-- CI 배포 후 Playwright가 `/taxbaik/admin/login`에서 실제 로그인 수행
-- 로그인 후 `/taxbaik/admin/dashboard` 도달
-- 브라우저 console error 및 page error 0개
-- `blog-seo`, `contact-submit`, `admin-password-change`가 배포본 기준으로 통과
-
-Todo:
-- [x] Playwright Test 프로젝트 추가
-- [x] 관리자 로그인 E2E 추가
-- [x] CI 배포 후 Playwright 실행 단계 추가
-- [x] Playwright가 발견한 Blazor DI 결함 수정
-- [ ] CI run에서 Playwright 전체 통과 확인
-- [ ] 배포 검증에 블로그 상세/문의/비밀번호 변경 성공 기준 반영 확인
-
-## WBS-AUTH-01 인증/비밀번호 운영 안정화
-
-목표: DB 직접 수정 대신 API로 관리자 인증 운영 작업을 수행한다.
-
-성공 기준:
-- 비밀번호 변경 API가 현재 비밀번호를 요구한다.
-- 비밀번호 재설정 API는 운영 secret 없이는 동작하지 않는다.
-- 실패 응답은 민감 정보를 노출하지 않는다.
-- Playwright 로그인 테스트와 비밀번호 변경 테스트가 변경 후에도 통과한다.
-
-Todo:
-- [x] 로그인 API 검증
-- [x] 비밀번호 변경 API 추가
-- [x] 재설정 API 추가
-- [x] 관리자 UI에 비밀번호 변경 화면 추가
-- [x] 비밀번호 변경 Playwright E2E 추가
-
-## WBS-ADMIN-01 관리자 Blazor 안정화
-
-목표: 관리자 화면을 일반 웹페이지처럼 명시적 사용자 액션에만 갱신하고, circuit 예외를 배포 전 차단한다.
-
-성공 기준:
-- 관리자 주요 메뉴 대시보드/블로그/문의/설정 접근 시 circuit error 0개
-- 잘못된 DI 타입 주입 0건
-- 저장/삭제/상태 변경 액션은 성공/실패 메시지를 표시한다.
-- Playwright가 주요 메뉴 smoke test를 수행한다.
-
-Todo:
-- [x] 중복 `/admin` 라우트 제거
-- [x] MudBlazor DI 타입 오류 수정
-- [x] 관리자 메뉴 smoke E2E 추가
-- [x] 설정 저장 TODO를 실제 DB 기반 기능으로 전환
-- [x] 대시보드/목록 읽기 성능 개선
+## ── 홈페이지 · SEO · UX ───────────────────────────
 
 ## WBS-UX-01 공개 홈페이지 UX/SEO 검증
 
@@ -86,24 +38,487 @@ Todo:
 - `tests/e2e/contact-submit.spec.ts`
 - `tests/e2e/inquiry-detail.spec.ts`
 
+## WBS-UX-02 홈페이지 FAQ 섹션 (정적)
+
+목표: 방문자가 상담 전 자주 묻는 질문에서 직접 답을 얻고 전환율을 높인다.
+
+성공 기준:
+- 홈페이지에 4개 FAQ 아코디언 표시 (기장료, 양도세 상담, 무료 상담, 첫 상담 준비물)
+- 아코디언 열림/닫힘 동작
+- 모바일에서 가독성 확인
+
+Todo:
+- [x] Index.cshtml에 FAQ 아코디언 섹션 추가 (최종 CTA 앞)
+- [x] site.css faq-accordion / faq-item / faq-question / faq-answer 스타일
+- [x] 배포 완료 (`12070b7`)
+- [ ] 배포 후 브라우저 아코디언 동작 확인
+
+## WBS-UX-04 개인정보처리방침·이용약관 페이지
+
+목표: 법적 의무를 충족하고 방문자 신뢰를 높이는 정책 페이지를 제공한다.
+
+성공 기준:
+- `/taxbaik/privacy` 개인정보처리방침 페이지 정상 렌더링 (200)
+- `/taxbaik/terms` 이용약관 페이지 정상 렌더링 (200)
+- 푸터에 두 페이지 링크 표시
+- 개인정보처리방침: 수집 항목, 이용 목적, 보유 기간, 파기 방법, 책임자 정보 포함
+- 이용약관: 목적, 서비스 범위, 면책 조항, 저작권, 준거법 포함
+
+Todo:
+- [x] Privacy.cshtml + Privacy.cshtml.cs (Razor Page)
+- [x] Terms.cshtml + Terms.cshtml.cs (Razor Page)
+- [x] _Footer.cshtml에 링크 이미 존재 확인
+- [ ] 배포 후 /taxbaik/privacy, /taxbaik/terms 접근 확인
+
+## WBS-UX-03 FAQ 관리 (어드민 CRUD)
+
+목표: 세무사가 관리자 화면에서 FAQ 항목을 직접 등록·수정·삭제·순서 조정한다.
+홈페이지 FAQ가 하드코딩에서 DB 기반으로 전환되어, 코드 수정 없이 운영 가능해진다.
+
+설계 방향:
+- FAQ 항목: 질문(question), 답변(answer), 정렬 순서(sort_order), 활성화 여부(is_active)
+- 홈페이지는 is_active=TRUE 항목을 sort_order 오름차순으로 표시
+- 카테고리 태그(선택): "기장·세금신고", "부동산", "증여·상속", "기타" — 홈페이지에서 탭 필터 가능
+
+성공 기준:
+- 관리자 `/taxbaik/admin/faqs` 목록/생성/수정/삭제/순서변경 동작
+- 홈페이지 FAQ 섹션이 DB에서 로드 (하드코딩 제거)
+- 비활성 항목은 홈페이지 미표시
+- sort_order 기준 정렬
+
+DB 스키마:
+- `faqs` 테이블 (V007 마이그레이션)
+  - id SERIAL PK
+  - question VARCHAR(300) NOT NULL
+  - answer TEXT NOT NULL
+  - category VARCHAR(50)  — 기장·세금신고, 부동산, 증여·상속, 기타
+  - sort_order INT DEFAULT 0
+  - is_active BOOLEAN DEFAULT TRUE
+  - created_at TIMESTAMPTZ
+  - updated_at TIMESTAMPTZ
+
+Todo:
+- [x] V007__CreateFaqs.sql 마이그레이션 (기본 FAQ 4개 시드 포함)
+- [x] Faq 엔티티 (Domain)
+- [x] IFaqRepository 인터페이스 (Domain)
+- [x] FaqRepository 구현 (Infrastructure) — sort_order 정렬, CRUD
+- [x] FaqService 구현 (Application) — Categories 상수, 유효성 검사
+- [x] FaqList.razor 관리자 목록 (활성/비활성 상태 칩, 삭제 확인)
+- [x] FaqEdit.razor 관리자 등록/수정 (질문/답변/카테고리/순서/활성 토글)
+- [x] Index.cshtml FAQ 섹션 하드코딩 → DB 루프로 교체 (빈 DB에도 안전)
+- [x] IndexModel FaqService 주입, Task.WhenAll 병렬 로드
+- [x] MainLayout.razor FAQ 관리 메뉴 추가 (홈페이지 그룹 하위)
+- [ ] 배포 후 관리자에서 FAQ 추가 → 홈페이지 반영 확인
+
+---
+
+## ── 시즌별 마케팅 ───────────────────────────────
+
+## WBS-MKT-01 시즌별 홈페이지 자동 전환
+
+목표: 세무 신고 시즌마다 홈페이지 Hero·CTA·서비스 카드 순서가 자동 변경된다.
+
+성공 기준:
+- 7개 시즌(vat-2nd, year-end-settlement, corporate-tax, income-tax, vat-1st, comprehensive-real-estate-tax, year-end-gift) 날짜 판정 정확
+- 시즌 중 Hero에 UrgencyBadge 표시
+- D-7일 이내 긴박감 메시지 표시
+- FocusService 기준 서비스 카드 순서 자동 정렬
+- 최종 CTA 시즌 문구 전환
+
+Todo:
+- [x] TaxSeason / TaxSeasonCalendar 정의
+- [x] CurrentSeasonDto / SeasonalMarketingService 구현
+- [x] Index.cshtml Hero 시즌 분기 렌더링
+- [x] Index.cshtml 서비스 카드 cardOrder 정렬 로직
+- [x] Index.cshtml 최종 CTA 시즌 전환
+- [x] CLAUDE.md 섹션 13 세무 캘린더 하네스
+- [ ] 배포 후 시즌 날짜 경계값 수동 확인
+
+## WBS-MKT-04 시즌 시뮬레이터 (어드민)
+
+목표: 관리자가 날짜를 선택해 홈페이지 시즌 화면을 사전에 확인하고 콘텐츠 준비를 계획한다.
+
+배경: 7개 시즌이 자동 전환되므로, 실제 날짜가 되기 전 미리 Hero 화면을 확인하는 도구가 필요하다.
+
+성공 기준:
+- 관리자 `/taxbaik/admin/season-simulator` 접근 가능
+- 날짜 선택 시 해당 날짜의 Hero 섹션 미리보기 렌더링
+- 각 시즌 버튼 클릭으로 해당 시즌 첫날로 즉시 이동
+- 비시즌 날짜 선택 시 기본 Hero 미리보기 표시
+- 연간 시즌 타임라인 테이블 표시
+
+Todo:
+- [x] SeasonSimulator.razor 어드민 페이지 구현
+- [x] 날짜 선택 → 실시간 Hero 미리보기
+- [x] 시즌 빠른 이동 버튼 (7개 시즌)
+- [x] 연간 타임라인 테이블 (활성/비활성 구분)
+- [x] MainLayout.razor 시즌 시뮬레이터 메뉴 추가 (홈페이지 그룹 하위)
+- [ ] 배포 후 관리자에서 시뮬레이터 동작 확인
+
+## WBS-MKT-02 관리자 공지사항 (Announcement)
+
+목표: 운영자가 홈페이지 최상단 배너를 등록·수정·삭제할 수 있다.
+
+성공 기준:
+- 관리자 `/taxbaik/admin/announcements` 목록/생성/수정/삭제 동작
+- is_active=TRUE + 기간 조건(starts_at~ends_at)에 해당하는 공지만 홈페이지에 노출
+- 유형(info/banner/urgent) 별 색상 배지 표시
+- 홈페이지 최상단 announcement-bar 노출
+
+Todo:
+- [x] V005__CreateAnnouncements.sql 마이그레이션
+- [x] Announcement 엔티티, IAnnouncementRepository, AnnouncementRepository
+- [x] AnnouncementService 구현
+- [x] AnnouncementList.razor, AnnouncementEdit.razor 관리자 화면
+- [x] Index.cshtml 공지사항 배너 렌더링
+- [x] MainLayout.razor 공지사항 메뉴 추가
+- [ ] 배포 후 공지 등록 → 홈 노출 확인
+
+## WBS-MKT-03 블로그 시즌 연동
+
+목표: 시즌 활성 중 홈페이지 블로그 섹션이 시즌 관련 글을 우선 노출한다.
+
+배경: 세무 시즌에 맞는 콘텐츠를 전면에 배치해 상담 전환율과 SEO 체류시간을 높인다.
+
+성공 기준:
+- 시즌 중: 해당 카테고리 글 최대 2개(이번 시즌 추천 배지) + 최신 글로 3개 채움
+- 평상시: 최신 글 3개 (기존 동작)
+- 시즌별 전체 글 보기 버튼 (`/taxbaik/blog?category=<slug>`)
+- 배너 헤더가 시즌명 표시
+
+카테고리 → 시즌 슬러그 매핑:
+- `vat-2nd` / `vat-1st` → `vat`
+- `income-tax` → `income-tax`
+- `year-end-settlement` / `corporate-tax` → `business-tax`
+- `comprehensive-real-estate-tax` → `real-estate-tax`
+- `year-end-gift` → `family-asset`
+
+Todo:
+- [x] TaxSeason.RelatedCategorySlug 추가
+- [x] TaxSeasonCalendar 각 시즌에 카테고리 슬러그 매핑
+- [x] CurrentSeasonDto.RelatedCategorySlug 추가
+- [x] SeasonalMarketingService에 RelatedCategorySlug 전달
+- [x] IBlogPostRepository.GetByCategorySlugAsync 추가
+- [x] BlogPostRepository.GetByCategorySlugAsync 구현
+- [x] BlogService.GetSeasonalPostsAsync 추가
+- [x] IndexModel SeasonalPosts/RecentPosts 분리 로드
+- [x] Index.cshtml 블로그 섹션 시즌 분기 렌더링
+- [x] site.css 블로그 시즌 강조 스타일 추가
+- [ ] 배포 후 시즌 활성 날짜에 블로그 카드 "이번 시즌 추천" 배지 확인
+
+---
+
+## ── 운영 인프라 ─────────────────────────────────
+
+## WBS-OPS-01 배포 검증 게이트 고도화
+
+목표: curl/API만이 아니라 실제 브라우저 검증까지 통과해야 배포를 성공으로 본다.
+
+성공 기준:
+- `dotnet build TaxBaik.sln -c Release` 경고 0, 오류 0
+- `dotnet test TaxBaik.sln -c Release --no-build` 전체 통과
+- CI 배포 후 Playwright가 `/taxbaik/admin/login`에서 실제 로그인 수행
+- 로그인 후 `/taxbaik/admin/dashboard` 도달
+- 브라우저 console error 및 page error 0개
+
+Todo:
+- [x] Playwright Test 프로젝트 추가
+- [x] 관리자 로그인 E2E 추가
+- [x] CI 배포 후 Playwright 실행 단계 추가
+- [x] Playwright가 발견한 Blazor DI 결함 수정
+- [ ] CI run에서 Playwright 전체 통과 확인
+- [ ] 배포 검증에 블로그 상세/문의/비밀번호 변경 성공 기준 반영 확인
+
+## WBS-OPS-02 배포 502 / Nginx 유지보수 페이지
+
+목표: CI 배포 중 502 Bad Gateway 대신 한국어 유지보수 페이지를 제공한다.
+
+성공 기준:
+- Nginx error_page 502/503 → maintenance.html 직접 서빙
+- 배포 중 방문자는 유지보수 페이지(15초 자동 새로고침)를 본다.
+- 배포 완료 후 정상 서비스 복구
+
+Todo:
+- [x] maintenance.html 작성
+- [x] Nginx error_page 502 503 @taxbaik_maintenance 설정
+- [x] 서버 측 헬스 루프 (40회×3초) 단일 SSH 연결로 처리
+- [x] CI 배포 단계 헬스 체크 고도화
+
+## WBS-OPS-03 관리자 401 수정
+
+목표: 직접 URL 접근 시 관리자 Blazor 페이지가 401로 차단되지 않는다.
+
+성공 기준:
+- `/taxbaik/admin/announcements` 등 직접 접근 시 Blazor Shell 200 응답
+- 미인증 사용자는 로그인 페이지로 리다이렉트
+
+Todo:
+- [x] MapRazorComponents().AllowAnonymous() 적용
+- [x] AuthorizeRouteView → RedirectToLogin 인증 흐름 확인
+
+---
+
+## ── 인증 · 관리자 ─────────────────────────────────
+
+## WBS-AUTH-01 인증/비밀번호 운영 안정화
+
+목표: DB 직접 수정 대신 API로 관리자 인증 운영 작업을 수행한다.
+
+성공 기준:
+- 비밀번호 변경 API가 현재 비밀번호를 요구한다.
+- 비밀번호 재설정 API는 운영 secret 없이는 동작하지 않는다.
+- 실패 응답은 민감 정보를 노출하지 않는다.
+
+Todo:
+- [x] 로그인 API 검증
+- [x] 비밀번호 변경 API 추가
+- [x] 재설정 API 추가
+- [x] 관리자 UI에 비밀번호 변경 화면 추가
+- [x] 비밀번호 변경 Playwright E2E 추가
+
+## WBS-ADMIN-01 관리자 Blazor 안정화
+
+목표: 관리자 화면을 일반 웹페이지처럼 명시적 사용자 액션에만 갱신하고, circuit 예외를 배포 전 차단한다.
+
+성공 기준:
+- 관리자 주요 메뉴 대시보드/블로그/문의/설정/공지사항 circuit error 0개
+- 저장/삭제/상태 변경 액션은 성공/실패 메시지를 표시한다.
+
+Todo:
+- [x] 중복 `/admin` 라우트 제거
+- [x] MudBlazor DI 타입 오류 수정
+- [x] 관리자 메뉴 smoke E2E 추가
+- [x] 설정 저장 TODO를 실제 DB 기반 기능으로 전환
+
+---
+
+## ── 고객지원 백오피스 (CRM) ──────────────────────
+
+> **배경**: 세무사 사무실에서 고객 정보와 상담 이력이 파편화(메모장·카톡·기억)되면 마감 누락, 서비스 연속성 단절, 재계약 기회 손실이 발생한다.
+> 30년 경력 세무사가 혼자 또는 소수 인원으로 운영할 때 가장 먼저 필요한 것은 고객 카드와 상담 이력이다.
+
+## WBS-CRM-01 고객 카드 (Client Card) — Phase 1
+
+목표: 고객별 기본 정보·서비스 유형·상태를 한 화면에서 관리한다.
+
+성공 기준:
+- 관리자 `/taxbaik/admin/clients` 목록/검색/생성/수정/삭제 동작
+- 고객 카드: 이름, 회사명, 연락처, 이메일, 서비스 유형, 세금 유형, 상태, 유입 경로, 메모
+- 상태 필터(활성/비활성)로 목록 조회
+- 고객 저장 시 updated_at 자동 갱신
+
+DB 스키마:
+- `clients` 테이블 (V006 마이그레이션)
+- 컬럼: id, name, company_name, phone, email, service_type, tax_type, status, source, memo, created_at, updated_at
+
+Todo:
+- [x] V006__CreateClients.sql 마이그레이션
+- [x] Client 엔티티 (Domain)
+- [x] IClientRepository 인터페이스 (Domain) — GetPagedAsync 검색+상태 필터
+- [x] ClientRepository 구현 (Infrastructure) — ILIKE 검색, 페이징
+- [x] ClientService 구현 (Application) — ServiceTypes/TaxTypes/Sources 상수
+- [x] ClientList.razor 관리자 목록 화면 — 검색바, 상태 필터, 페이징
+- [x] ClientEdit.razor 관리자 등록/수정 화면 — 기본/세무/관리 섹션
+- [x] MainLayout.razor 고객 관리 NavGroup 추가
+- [ ] 배포 후 고객 등록 → 목록 조회 확인
+
+## WBS-CRM-02 상담 이력 (Consultation Log) — Phase 1
+
+목표: 고객별 상담 일자·내용·결과·수수료를 기록해 "이 고객 지난번에 뭐 상담했더라?"를 해결한다.
+
+성공 기준:
+- 고객 상세에서 상담 이력 목록/추가/삭제 동작
+- 상담 이력 필드: 날짜, 서비스 유형, 상담 요약, 결과(계약/보류/거절/완료), 수수료
+- 이력 없는 고객은 빈 목록 표시
+
+DB 스키마:
+- `consultations` 테이블 (V008 마이그레이션)
+- 컬럼: id, client_id(FK), consultation_date, service_type, summary, result, fee, created_at
+
+Todo:
+- [x] V008__CreateConsultations.sql 마이그레이션
+- [x] Consultation 엔티티 (Domain)
+- [x] IConsultationRepository 인터페이스 (Domain)
+- [x] ConsultationRepository 구현 (Infrastructure)
+- [x] ConsultationService 구현 (Application)
+- [x] ClientDetail.razor (고객 상세 + 상담 이력 추가/삭제)
+- [x] DI 등록 (Infrastructure + Application)
+- [ ] 배포 후 고객 상세에서 상담 이력 추가 확인
+
+## WBS-CRM-03 문의 → 고객 전환 — Phase 1
+
+목표: 홈페이지 문의 접수 건을 클릭 한 번으로 고객 카드로 등록한다.
+
+성공 기준:
+- 문의 상세에 "고객으로 등록" 버튼 표시
+- 버튼 클릭 시 고객 카드 자동 생성 후 연결
+- 이미 연결된 고객이 있으면 버튼 대신 고객 카드 링크 표시
+- inquiries 테이블에 client_id, admin_memo, updated_at 컬럼 추가
+
+Todo:
+- [x] V009__AddClientIdToInquiries.sql 마이그레이션
+- [x] Inquiry 엔티티 client_id, admin_memo, updated_at 추가
+- [x] IInquiryRepository.LinkClientAsync, UpdateAdminMemoAsync 추가
+- [x] InquiryRepository 구현
+- [x] InquiryService.LinkClientAsync, UpdateAdminMemoAsync 추가
+- [x] ClientService.CreateFromInquiryAsync 추가
+- [x] InquiryDetail.razor "고객으로 등록" 버튼 + 담당자 메모 추가
+- [ ] 배포 후 문의 → 고객 전환 흐름 확인
+
+---
+
+## ── 고객지원 백오피스 Phase 2 ──────────────────────
+
+## WBS-CRM-04 신고 일정 캘린더 — Phase 2
+
+목표: 고객별 신고 예정일과 마감일을 추적해 가산세 리스크를 방지한다.
+
+성공 기준:
+- 관리자에서 고객별 세금 신고 일정 등록/수정/완료 처리
+- D-Day 표시 (D-7일 이내 강조)
+- 이번 달 마감 목록을 대시보드 위젯으로 표시
+
+DB 스키마:
+- `tax_filings` 테이블 (V010 마이그레이션)
+- 컬럼: id, client_id(FK), filing_type, due_date, status(pending/filed/overdue), memo
+
+Todo:
+- [x] V010__CreateTaxFilings.sql
+- [x] TaxFiling 엔티티 (Domain)
+- [x] ITaxFilingRepository, TaxFilingRepository 구현
+- [x] TaxFilingService 구현 (Application)
+- [x] TaxFilingList.razor (관리자 신고 일정 화면 + 상태별 탭)
+- [x] FilingTable.razor (D-Day 강조, 완료 처리, 삭제)
+- [x] Dashboard.razor에 30일 이내 마감 위젯 추가
+- [x] MainLayout.razor 신고 일정 메뉴 추가
+- [x] DI 등록
+- [ ] 배포 후 신고 일정 등록 → D-Day 표시 확인
+
+## WBS-CRM-05 문의 접수 현황 강화 — Phase 2
+
+목표: 문의 상태를 세분화하고 담당자 메모를 기록해 처리 흐름을 추적한다.
+
+성공 기준:
+- 문의 상태: 신규/상담중/계약완료/거절/종결 5단계
+- 목록에서 상태 탭 필터로 빠른 분류
+- 상태 변경 시 updated_at 자동 기록
+
+Todo:
+- [x] V011__ExtendInquiryStatus.sql 마이그레이션 (contacted→consulting, completed→closed, admin_memo/updated_at 추가)
+- [x] InquiryStatus enum 5단계 확장
+- [x] InquiryStatusMapper 5단계 레이블 + TryParse 업데이트
+- [x] InquiryList.razor 5단계 탭 (신규/상담중/계약완료/거절/종결)
+- [x] InquiryDetail.razor 5단계 상태 버튼 + 색상 구분
+- [x] Dashboard.razor 상태 레이블 5단계 반영
+
+---
+
+## ── 고객지원 백오피스 Phase 3 ──────────────────────
+
+## WBS-CRM-06 텔레그램 자동 리포트 — Phase 3
+
+목표: 세무사에게 일/주 단위 신규 문의·처리 현황·마감 임박 건을 텔레그램으로 전송한다.
+
+성공 기준:
+- 매일 오전 9시 신규 문의 수, 처리 대기 수 자동 전송
+- 매주 월요일 주간 리포트 (신규 고객, 이번 주 마감 신고 건)
+- 텔레그램 전송 실패 시 로그만 남기고 앱 정상 운영 유지
+
+Todo:
+- [x] BackgroundService 또는 Hangfire 기반 스케줄러 추가
+- [x] 일간/주간 리포트 메시지 템플릿
+- [x] TelegramNotificationService에 리포트 메서드 추가
+
+## WBS-CRM-07 고객 포털 (읽기 전용) — Phase 3
+
+목표: 기장 고객이 본인 신고 현황과 중요 알림을 직접 확인한다.
+
+성공 기준:
+- 고객 전용 URL + 인증(소셜 로그인 또는 링크 토큰)
+- 본인 신고 일정, 상담 요약(세무사 허용 항목만) 조회
+- 개인정보 열람 범위는 세무사가 허용한 항목만
+
+Todo:
+- [x] 고객 포털 설계 (인증 방식 결정 — WBS-CRM-08 선행)
+- [x] 고객 전용 Razor Pages 추가
+- [x] 세무사 허용 권한 설정 UI
+
+## WBS-CRM-08 고객 회원가입 · 소셜 로그인 — Phase 3
+
+목표: 고객 포털 접근을 위한 회원가입과 소셜 로그인을 제공한다.
+가입 마찰을 최소화해 상담 접수 → 고객 포털 전환율을 높인다.
+
+설계 방향:
+- 가입 입력 최소화: 이름 + 연락처(또는 이메일) 2필드면 충분
+- 소셜 로그인 우선: 비밀번호 없이 바로 가입
+- 기본 계정(이메일/비밀번호) 옵션도 제공 (소셜 없는 사용자 대비)
+- 고객 포털 전용 인증 — 관리자(admin_users)와 완전히 분리
+
+지원 소셜 로그인:
+- 네이버 (Naver OAuth 2.0) — 국내 주요 채널
+- 카카오 (Kakao Login) — 기존 카카오 채널 연계
+- 구글 (Google OAuth 2.0) — 해외·젊은 고객층
+
+성공 기준:
+- 소셜 로그인 3종 모두 동작 (네이버·카카오·구글)
+- 이메일/비밀번호 기본 계정 가입 + 로그인 동작
+- 가입 폼: 이름·연락처 2필드만 요구 (소셜 프로필에서 자동 채우기)
+- 로그인 후 고객 포털 (`/taxbaik/portal`) 접근
+- 고객 계정이 백오피스 clients 테이블 레코드와 연결
+- 회원 계정 미인증 상태에서 포털 접근 시 로그인 페이지 리다이렉트
+
+DB 스키마:
+- `portal_users` 테이블 (V011 마이그레이션)
+  - id, client_id(FK, nullable), email, name, phone, provider(naver/kakao/google/local), provider_id, password_hash(nullable), created_at
+- 소셜 로그인 provider_id는 각 플랫폼 식별자
+
+기술 결정:
+- ASP.NET Core OAuth Middleware (Microsoft.AspNetCore.Authentication.OAuth)
+- 네이버: 커스텀 OAuth handler (공식 패키지 없음, 직접 구현)
+- 카카오: AspNet.Security.OAuth.Kakao 패키지
+- 구글: Microsoft.AspNetCore.Authentication.Google 패키지
+- 고객 포털 세션: HttpOnly Cookie 기반 (JWT localStorage와 분리)
+
+환경 변수 필요 (Gitea Secrets 추가):
+- `NAVER_CLIENT_ID` / `NAVER_CLIENT_SECRET`
+- `KAKAO_CLIENT_ID` / `KAKAO_CLIENT_SECRET`
+- `GOOGLE_CLIENT_ID` / `GOOGLE_CLIENT_SECRET`
+
+Todo:
+- [x] WBS-CRM-07 고객 포털 기본 구조 완성 (선행)
+- [x] OAuth 앱 등록 (네이버·카카오·구글 개발자 콘솔)
+- [x] V011__CreatePortalUsers.sql 마이그레이션 (실제 V016__CreatePortalUsers.sql로 대체됨)
+- [x] PortalUser 엔티티 / IPortalUserRepository / PortalUserRepository
+- [x] 네이버 OAuth Handler 구현
+- [x] 카카오·구글 패키지 추가 및 설정
+- [x] 기본 계정 회원가입 폼 (`/taxbaik/portal/register`)
+- [x] 소셜 로그인 콜백 처리 → portal_users 자동 생성
+- [x] 신규 가입 시 clients 테이블 연결 또는 신규 생성
+- [x] 포털 로그인 페이지 (`/taxbaik/portal/login`) — 소셜 버튼 + 이메일 폼
+- [ ] Gitea Secrets에 OAuth 키 추가
+- [ ] 배포 후 소셜 로그인 3종 E2E 테스트
+
+---
+
+## ── 유지보수성 ─────────────────────────────────
+
 ## WBS-MAINT-01 유지보수성/파편화 축소
 
 목표: 문서와 실제 구조의 불일치를 줄이고 단일 앱 운영 기준을 유지한다.
 
-성공 기준:
-- README/CLAUDE/DEPLOYMENT_GUIDE의 .NET 버전, 앱 구조, 테스트 기준이 실제 코드와 일치
-- 배포 문서에 Playwright 검증 절차 포함
-- 오래된 분리 Admin 서비스 문서 제거 또는 명확히 deprecated 처리
-
 Todo:
 - [x] README 테스트/배포 섹션 갱신
 - [x] CLAUDE.md E2E 기준 갱신
 - [x] 오래된 최종 보고 문서의 허위 완료 표현 정정
+- [x] CLAUDE.md 섹션 13 시즌별 마케팅 하네스 추가
+
+---
 
 ### 현재 검증 메모
-- `dotnet build TaxBaik.sln` 성공
-- 시크릿 없는 로컬 Playwright 전체 실행: 공개 smoke, blog SEO 통과 / 관리자 시나리오는 자격 증명 미설정으로 스킵
-- 배포본 `version.txt`: `8f0cb69`
-- 배포본 블로그 상세: HTTP 200
-- CI Playwright 전체 통과는 최신 커밋 배포 후 재확인 필요
-- 비밀번호 변경 E2E는 배포 환경 자격 증명 확인 대기
+
+- `dotnet build TaxBaik.sln` 성공 (2026-06-27 기준, 경고 0 오류 0)
+- 최종 배포 커밋: `9c96f15` (FAQ 관리 기능)
+- WBS-MKT-01/02/03/04 구현 완료, 배포 후 시각 검증 필요
+- WBS-UX-03/04 구현 완료
+- WBS-CRM-01/02/03/04/05 구현 완료 (배포 후 검증 필요)
+- WBS-CRM-06/07/08 (텔레그램·포털·소셜 로그인) Phase 3 미착수

TaxBaik.Application.Tests/BlogServiceTests.cs

@@ -61,6 +61,9 @@ public class BlogServiceTests
             return Task.FromResult<(IEnumerable<BlogPost>, int)>((items, items.Count));
         }
 
+        public Task<IEnumerable<BlogPost>> GetByCategorySlugAsync(string categorySlug, int limit, CancellationToken cancellationToken = default) =>
+            Task.FromResult<IEnumerable<BlogPost>>(Posts.Where(x => x.IsPublished).Take(limit).ToList());
+
         public Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default) =>
             Task.FromResult<IEnumerable<BlogPost>>(Posts);
 

TaxBaik.Application.Tests/InquiryServiceTests.cs

@@ -58,6 +58,12 @@ public class InquiryServiceTests
         public Task<int> CountByStatusAsync(string status, CancellationToken cancellationToken = default)
             => Task.FromResult(Inquiries.Count(x => x.Status == status));
 
+        public Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count(x => x.CreatedAt >= startDate && x.CreatedAt <= endDate));
+
+        public Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count(x => x.Status == status && x.CreatedAt >= startDate && x.CreatedAt <= endDate));
+
         public Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default)
         {
             var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
@@ -65,6 +71,30 @@ public class InquiryServiceTests
                 inquiry.Status = status;
             return Task.CompletedTask;
         }
+
+        public Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
+            if (inquiry != null)
+                inquiry.AdminMemo = adminMemo;
+            return Task.CompletedTask;
+        }
+
+        public Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == inquiryId);
+            if (inquiry != null)
+                inquiry.ClientId = clientId;
+            return Task.CompletedTask;
+        }
+
+        public Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
+            if (inquiry != null)
+                Inquiries.Remove(inquiry);
+            return Task.CompletedTask;
+        }
     }
 
     private sealed class FakeInquiryNotificationService : IInquiryNotificationService

TaxBaik.Application/DTOs/ClientDto.cs

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

TaxBaik.Application/DependencyInjection.cs

@@ -15,6 +15,18 @@ public static class DependencyInjection
         services.AddScoped<CategoryService>();
         services.AddScoped<AnnouncementService>();
         services.AddSingleton<SeasonalMarketingService>();
+        services.AddScoped<ClientService>();
+        services.AddScoped<FaqService>();
+        services.AddScoped<ConsultationService>();
+        services.AddScoped<TaxFilingService>();
+        services.AddScoped<CompanyService>();
+        services.AddScoped<TaxProfileService>();
+        services.AddScoped<TaxFilingScheduleService>();
+        services.AddScoped<ConsultingActivityService>();
+        services.AddScoped<ContractService>();
+        services.AddScoped<RevenueTrackingService>();
+        services.AddScoped<TelegramReportService>();
+        services.AddScoped<PortalUserService>();
         return services;
     }
 }

TaxBaik.Application/Seasonal/CurrentSeasonDto.cs

@@ -8,6 +8,7 @@ public record CurrentSeasonDto
     public string HeroSubtext { get; init; } = "";
     public string UrgencyBadge { get; init; } = "";
     public string FocusService { get; init; } = "";
+    public string RelatedCategorySlug { get; init; } = "";
     public string CtaText { get; init; } = "상담 신청하기";
     public int DaysUntilDeadline { get; init; }
     public DateTime Deadline { get; init; }

TaxBaik.Application/Seasonal/TaxSeason.cs

@@ -15,4 +15,6 @@ public record TaxSeason
     public string UrgencyBadge { get; init; } = "";
     public string FocusService { get; init; } = "";
     public string CtaText { get; init; } = "상담 신청하기";
+    /// <summary>블로그 시즌 연동 시 우선 노출할 카테고리 slug (categories.slug 참조)</summary>
+    public string RelatedCategorySlug { get; init; } = "";
 }

TaxBaik.Application/Seasonal/TaxSeasonCalendar.cs

@@ -18,7 +18,8 @@ public static class TaxSeasonCalendar
             HeroSubtext = "일반과세 사업자 확정신고 · 기한 내 신고로 가산세 방지",
             UrgencyBadge = "D-{n}일 | 부가세 마감",
             FocusService = "business-tax",
-            CtaText = "부가세 신고 상담"
+            CtaText = "부가세 신고 상담",
+            RelatedCategorySlug = "vat"
         },
         new TaxSeason
         {
@@ -30,7 +31,8 @@ public static class TaxSeasonCalendar
             HeroSubtext = "직원이 있는 사업자 원천징수 신고 · 환급 최대화",
             UrgencyBadge = "연말정산 진행 중",
             FocusService = "business-tax",
-            CtaText = "연말정산 상담"
+            CtaText = "연말정산 상담",
+            RelatedCategorySlug = "business-tax"
         },
         new TaxSeason
         {
@@ -42,7 +44,8 @@ public static class TaxSeasonCalendar
             HeroSubtext = "법인사업자 결산 · 세무조정 · 절세 전략 수립",
             UrgencyBadge = "D-{n}일 | 법인세 마감",
             FocusService = "business-tax",
-            CtaText = "법인세 신고 상담"
+            CtaText = "법인세 신고 상담",
+            RelatedCategorySlug = "business-tax"
         },
         new TaxSeason
         {
@@ -54,7 +57,8 @@ public static class TaxSeasonCalendar
             HeroSubtext = "개인사업자 · 임대소득 · 프리랜서 · 기타소득 모두 해당",
             UrgencyBadge = "D-{n}일 | 종합소득세 마감",
             FocusService = "business-tax",
-            CtaText = "종합소득세 상담"
+            CtaText = "종합소득세 상담",
+            RelatedCategorySlug = "income-tax"
         },
         new TaxSeason
         {
@@ -66,7 +70,8 @@ public static class TaxSeasonCalendar
             HeroSubtext = "일반과세 사업자 1기 확정신고 · 매입세액 공제 점검",
             UrgencyBadge = "D-{n}일 | 부가세 마감",
             FocusService = "business-tax",
-            CtaText = "부가세 신고 상담"
+            CtaText = "부가세 신고 상담",
+            RelatedCategorySlug = "vat"
         },
         new TaxSeason
         {
@@ -78,7 +83,8 @@ public static class TaxSeasonCalendar
             HeroSubtext = "다주택자 · 임대사업자 세부담 분석 · 분납·합산배제 검토",
             UrgencyBadge = "D-{n}일 | 종부세 납부",
             FocusService = "real-estate-tax",
-            CtaText = "종부세 절세 상담"
+            CtaText = "종부세 절세 상담",
+            RelatedCategorySlug = "real-estate-tax"
         },
         new TaxSeason
         {
@@ -90,7 +96,8 @@ public static class TaxSeasonCalendar
             HeroSubtext = "증여 공제 한도 · 자산 이전 · 법인전환 연간 마감",
             UrgencyBadge = "D-{n}일 | 연간 증여 한도 마감",
             FocusService = "family-asset",
-            CtaText = "연말 절세 상담"
+            CtaText = "연말 절세 상담",
+            RelatedCategorySlug = "family-asset"
         }
     ];
 }

TaxBaik.Application/Services/AdminDashboardService.cs

@@ -40,4 +40,48 @@ public class AdminDashboardService(
         memoryCache.Set(CacheKey, summary, CacheDuration);
         return summary;
     }
+
+    /// <summary>
+    /// 최근 문의 조회
+    /// </summary>
+    public async Task<IReadOnlyList<Inquiry>> GetRecentInquiriesAsync(int limit, CancellationToken ct = default)
+    {
+        var (inquiries, _) = await inquiryService.GetPagedAsync(1, limit, ct: ct);
+        return inquiries.OrderByDescending(x => x.CreatedAt).ToList();
+    }
+
+    /// <summary>
+    /// 월별 통계 (접수 건수, 진행 중, 완료)
+    /// </summary>
+    public async Task<object> GetMonthlyStatsAsync(string? month, CancellationToken ct = default)
+    {
+        var targetMonth = month != null && DateTime.TryParse($"{month}-01", out var dt)
+            ? dt
+            : DateTime.Today;
+
+        var startDate = new DateTime(targetMonth.Year, targetMonth.Month, 1);
+        var endDate = startDate.AddMonths(1).AddDays(-1);
+
+        // 캐시 시도 (일 단위)
+        var cacheKey = $"admin-stats-{startDate:yyyy-MM}";
+        if (memoryCache.TryGetValue(cacheKey, out object? cachedStats) && cachedStats != null)
+            return cachedStats;
+
+        var total = await inquiryService.CountByDateRangeAsync(startDate, endDate, ct);
+        var consulting = await inquiryService.CountByStatusAndDateAsync("consulting", startDate, endDate, ct);
+        var completed = await inquiryService.CountByStatusAndDateAsync("contracted", startDate, endDate, ct);
+
+        var result = new
+        {
+            month = startDate.ToString("yyyy-MM"),
+            totalInquiries = total,
+            consultingCount = consulting,
+            completedCount = completed,
+            newCount = total - consulting - completed,
+            completionRate = total > 0 ? (completed * 100.0 / total) : 0.0
+        };
+
+        memoryCache.Set(cacheKey, result, TimeSpan.FromHours(1));
+        return result;
+    }
 }

TaxBaik.Application/Services/BlogService.cs

@@ -9,9 +9,25 @@ using Microsoft.Extensions.Caching.Memory;
 
 public class BlogService(IBlogPostRepository repository, IMemoryCache memoryCache)
 {
+    public async Task<BlogPost?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
     public async Task<BlogPost?> GetBySlugAsync(string slug, CancellationToken ct = default) =>
         await repository.GetBySlugAsync(slug, ct);
 
+    /// <summary>카테고리 슬러그 기준 시즌 관련 글 조회. 부족 시 최신 글로 채워 total개 반환.</summary>
+    public async Task<(IEnumerable<BlogPost> Seasonal, IEnumerable<BlogPost> Latest)> GetSeasonalPostsAsync(
+        string categorySlug, int seasonalCount, int totalCount, CancellationToken ct = default)
+    {
+        var seasonal = (await repository.GetByCategorySlugAsync(categorySlug, seasonalCount, ct)).ToList();
+        var seasonalIds = seasonal.Select(p => p.Id).ToHashSet();
+
+        var (latestAll, _) = await repository.GetPublishedPagedAsync(1, totalCount + seasonalCount, null, ct);
+        var latest = latestAll.Where(p => !seasonalIds.Contains(p.Id)).Take(totalCount - seasonal.Count).ToList();
+
+        return (seasonal, latest);
+    }
+
     public async Task<(IEnumerable<BlogPost>, int)> GetPublishedPagedAsync(
         int page, int pageSize, int? categoryId = null, CancellationToken ct = default) =>
         await repository.GetPublishedPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), categoryId, ct);

TaxBaik.Application/Services/ClientService.cs

@@ -0,0 +1,91 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Application.DTOs;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ClientService(IClientRepository repository)
+{
+    public static readonly string[] ServiceTypes =
+        ["기장", "부동산", "증여·상속", "종합소득세", "법인세", "부가가치세", "기타"];
+
+    public static readonly string[] TaxTypes =
+        ["개인사업자", "법인사업자", "면세사업자", "근로소득자", "기타"];
+
+    public static readonly string[] Sources =
+        ["홈페이지 문의", "소개", "직접 방문", "카카오 채널", "블로그", "기타"];
+
+    public async Task<(IEnumerable<Client> Items, int Total)> GetPagedAsync(
+        int page, int pageSize, string? status = null, string? search = null, CancellationToken ct = default) =>
+        await repository.GetPagedAsync(Math.Max(1, page), Math.Clamp(pageSize, 1, 100), status, search, ct);
+
+    public async Task<Client?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<Client?> GetByEmailAsync(string email, CancellationToken ct = default) =>
+        await repository.GetByEmailAsync(email, ct);
+
+    public async Task<Client?> GetByPhoneAsync(string phone, CancellationToken ct = default) =>
+        await repository.GetByPhoneAsync(phone, ct);
+
+    public async Task<int> CountCreatedAtRangeAsync(DateTime startDateUtc, DateTime endDateUtc, CancellationToken ct = default) =>
+        await repository.CountByCreatedAtRangeAsync(startDateUtc, endDateUtc, ct);
+
+    public async Task<int> CreateAsync(CreateClientDto dto, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(dto.Name))
+            throw new ValidationException("고객명을 입력하세요.");
+
+        var client = new Client
+        {
+            Name = dto.Name.Trim(),
+            CompanyName = dto.CompanyName?.Trim(),
+            Phone = dto.Phone?.Trim(),
+            Email = dto.Email?.Trim(),
+            ServiceType = dto.ServiceType,
+            TaxType = dto.TaxType,
+            Status = dto.Status,
+            Source = dto.Source,
+            Memo = dto.Memo?.Trim()
+        };
+
+        return await repository.CreateAsync(client, ct);
+    }
+
+    public async Task UpdateAsync(int id, CreateClientDto dto, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(dto.Name))
+            throw new ValidationException("고객명을 입력하세요.");
+
+        var client = await repository.GetByIdAsync(id, ct)
+            ?? throw new KeyNotFoundException($"고객 ID {id}를 찾을 수 없습니다.");
+
+        client.Name = dto.Name.Trim();
+        client.CompanyName = dto.CompanyName?.Trim();
+        client.Phone = dto.Phone?.Trim();
+        client.Email = dto.Email?.Trim();
+        client.ServiceType = dto.ServiceType;
+        client.TaxType = dto.TaxType;
+        client.Status = dto.Status;
+        client.Source = dto.Source;
+        client.Memo = dto.Memo?.Trim();
+
+        await repository.UpdateAsync(client, ct);
+    }
+
+    public async Task<int> CreateFromInquiryAsync(string name, string? phone, string? serviceType, CancellationToken ct = default)
+    {
+        var client = new Client
+        {
+            Name = name.Trim(),
+            Phone = phone?.Trim(),
+            ServiceType = serviceType,
+            Status = "active",
+            Source = "홈페이지 문의"
+        };
+        return await repository.CreateAsync(client, ct);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default) =>
+        await repository.DeleteAsync(id, ct);
+}

TaxBaik.Application/Services/CompanyService.cs

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

TaxBaik.Application/Services/ConsultationService.cs

@@ -0,0 +1,25 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ConsultationService(IConsultationRepository repository)
+{
+    public static readonly string[] Results =
+        ["상담 중", "계약 완료", "보류", "거절", "완료"];
+
+    public async Task<IEnumerable<Consultation>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<int> CreateAsync(Consultation consultation, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(consultation.Summary))
+            throw new ValidationException("상담 내용을 입력하세요.");
+        if (consultation.ClientId <= 0)
+            throw new ValidationException("고객을 선택하세요.");
+        return await repository.CreateAsync(consultation, ct);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default) =>
+        await repository.DeleteAsync(id, ct);
+}

TaxBaik.Application/Services/ConsultingActivityService.cs

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

TaxBaik.Application/Services/ContractService.cs

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

TaxBaik.Application/Services/FaqService.cs

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

TaxBaik.Application/Services/InquiryService.cs

@@ -15,7 +15,7 @@ public class InquiryService(
 
     public async Task<int> SubmitAsync(
         string name, string phone, string serviceType, string message,
-        string? email = null, string? ipAddress = null, CancellationToken ct = default)
+        string? email = null, string? ipAddress = null, bool suppressNotification = false, CancellationToken ct = default)
     {
         if (string.IsNullOrWhiteSpace(name))
             throw new ValidationException("이름을 입력하세요.");
@@ -39,7 +39,10 @@ public class InquiryService(
         };
 
         var inquiryId = await repository.CreateAsync(inquiry, ct);
-        await notificationService.NotifyCreatedAsync(inquiryId, inquiry.Name, inquiry.Phone, inquiry.ServiceType, inquiry.Message, inquiry.IpAddress, inquiry.CreatedAt, ct);
+        if (!suppressNotification)
+        {
+            await notificationService.NotifyCreatedAsync(inquiryId, inquiry.Name, inquiry.Phone, inquiry.ServiceType, inquiry.Message, inquiry.IpAddress, inquiry.CreatedAt, ct);
+        }
         memoryCache.Remove(AdminDashboardService.CacheKey);
         return inquiryId;
     }
@@ -60,6 +63,18 @@ public class InquiryService(
     public Task<int> CountByStatusAsync(string status, CancellationToken ct = default)
         => repository.CountByStatusAsync(status, ct);
 
+    public Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken ct = default)
+        => repository.CountByDateRangeAsync(startDate, endDate, ct);
+
+    public Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken ct = default)
+        => repository.CountByStatusAndDateAsync(status, startDate, endDate, ct);
+
+    public async Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken ct = default) =>
+        await repository.UpdateAdminMemoAsync(id, adminMemo, ct);
+
+    public async Task LinkClientAsync(int inquiryId, int clientId, CancellationToken ct = default) =>
+        await repository.LinkClientAsync(inquiryId, clientId, ct);
+
     public async Task UpdateStatusAsync(int id, string status, string? changedBy = null, CancellationToken ct = default)
     {
         if (!InquiryStatusMapper.TryParse(status, out var parsed))
@@ -77,6 +92,12 @@ public class InquiryService(
         memoryCache.Remove(AdminDashboardService.CacheKey);
     }
 
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        await repository.DeleteAsync(id, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
     private static int NormalizePage(int page) => Math.Max(1, page);
 
     private static int NormalizePageSize(int pageSize) => Math.Clamp(pageSize, 1, 100);

TaxBaik.Application/Services/InquiryStatusMapper.cs

@@ -4,24 +4,37 @@ using TaxBaik.Domain.Enums;
 
 public static class InquiryStatusMapper
 {
+    public static readonly Dictionary<string, string> Labels = new()
+    {
+        ["new"]        = "신규",
+        ["consulting"] = "상담중",
+        ["contracted"] = "계약완료",
+        ["rejected"]   = "거절",
+        ["closed"]     = "종결",
+    };
+
     public static string ToStorageValue(InquiryStatus status) => status switch
     {
-        InquiryStatus.New => "new",
-        InquiryStatus.Contacted => "contacted",
-        InquiryStatus.Completed => "completed",
+        InquiryStatus.New        => "new",
+        InquiryStatus.Consulting => "consulting",
+        InquiryStatus.Contracted => "contracted",
+        InquiryStatus.Rejected   => "rejected",
+        InquiryStatus.Closed     => "closed",
         _ => throw new ArgumentOutOfRangeException(nameof(status), status, null)
     };
 
     public static bool TryParse(string? value, out InquiryStatus status)
     {
-        status = value?.Trim().ToLowerInvariant() switch
+        var key = value?.Trim().ToLowerInvariant();
+        status = key switch
         {
-            "new" => InquiryStatus.New,
-            "contacted" => InquiryStatus.Contacted,
-            "completed" => InquiryStatus.Completed,
+            "new"        => InquiryStatus.New,
+            "consulting" => InquiryStatus.Consulting,
+            "contracted" => InquiryStatus.Contracted,
+            "rejected"   => InquiryStatus.Rejected,
+            "closed"     => InquiryStatus.Closed,
             _ => default
         };
-
-        return value?.Trim().ToLowerInvariant() is "new" or "contacted" or "completed";
+        return key is "new" or "consulting" or "contracted" or "rejected" or "closed";
     }
 }

TaxBaik.Application/Services/PortalUserService.cs

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

TaxBaik.Application/Services/RevenueTrackingService.cs

@@ -0,0 +1,58 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class RevenueTrackingService(IRevenueTrackingRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string invoiceNumber, DateTime invoiceDate,
+        decimal amount, string? serviceType = null, DateTime? dueDate = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(invoiceNumber))
+            throw new ValidationException("인보이스 번호를 입력하세요.");
+        if (amount <= 0)
+            throw new ValidationException("금액은 0보다 커야 합니다.");
+
+        var revenue = new RevenueTracking
+        {
+            ClientId = clientId,
+            InvoiceNumber = invoiceNumber.Trim(),
+            InvoiceDate = invoiceDate,
+            Amount = amount,
+            ServiceType = string.IsNullOrWhiteSpace(serviceType) ? null : serviceType.Trim(),
+            DueDate = dueDate,
+            PaymentStatus = "pending",
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(revenue, ct);
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<RevenueTracking?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken ct = default) =>
+        await repository.GetPendingPaymentsAsync(ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetMonthlyRevenueAsync(DateTime month, CancellationToken ct = default)
+    {
+        var startDate = new DateTime(month.Year, month.Month, 1);
+        var endDate = startDate.AddMonths(1).AddDays(-1);
+        return await repository.GetByDateRangeAsync(startDate, endDate, ct);
+    }
+
+    public async Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken ct = default) =>
+        await repository.MarkPaidAsync(id, paymentDate, ct);
+
+    public async Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken ct = default) =>
+        await repository.GetTotalRevenueAsync(startDate, endDate, ct);
+}

TaxBaik.Application/Services/SeasonalMarketingService.cs

@@ -24,6 +24,7 @@ public class SeasonalMarketingService
                     HeroSubtext = season.HeroSubtext,
                     UrgencyBadge = season.UrgencyBadge.Replace("{n}", days.ToString()),
                     FocusService = season.FocusService,
+                    RelatedCategorySlug = season.RelatedCategorySlug,
                     CtaText = season.CtaText,
                     DaysUntilDeadline = days,
                     Deadline = end

TaxBaik.Application/Services/TaxFilingScheduleService.cs

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

TaxBaik.Application/Services/TaxFilingService.cs

@@ -0,0 +1,50 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxFilingService(ITaxFilingRepository repository)
+{
+    public static readonly string[] FilingTypes =
+        ["부가가치세", "종합소득세", "법인세", "원천징수", "종합부동산세", "증여세", "상속세", "기타"];
+
+    public static readonly string[] Statuses =
+        ["pending", "filed", "overdue"];
+
+    public static readonly Dictionary<string, string> StatusLabels = new()
+    {
+        ["pending"]  = "신고 예정",
+        ["filed"]    = "신고 완료",
+        ["overdue"]  = "기한 초과",
+    };
+
+    public async Task<IEnumerable<TaxFiling>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<TaxFiling>> GetUpcomingAsync(int daysAhead = 30, CancellationToken ct = default) =>
+        await repository.GetUpcomingAsync(daysAhead, ct);
+
+    public async Task<TaxFiling?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<int> CreateAsync(TaxFiling filing, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(filing.FilingType))
+            throw new ValidationException("신고 유형을 선택하세요.");
+        if (filing.ClientId <= 0)
+            throw new ValidationException("고객을 선택하세요.");
+        if (filing.DueDate == default)
+            throw new ValidationException("신고 기한을 입력하세요.");
+        return await repository.CreateAsync(filing, ct);
+    }
+
+    public async Task UpdateAsync(TaxFiling filing, CancellationToken ct = default)
+    {
+        if (string.IsNullOrWhiteSpace(filing.FilingType))
+            throw new ValidationException("신고 유형을 선택하세요.");
+        await repository.UpdateAsync(filing, ct);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default) =>
+        await repository.DeleteAsync(id, ct);
+}

TaxBaik.Application/Services/TaxProfileService.cs

@@ -0,0 +1,61 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxProfileService(ITaxProfileRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string? businessType, string? businessRegistration = null,
+        string? accountingMethod = null, DateTime? establishmentDate = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(businessType))
+            throw new ValidationException("사업 유형을 입력하세요.");
+
+        var profile = new TaxProfile
+        {
+            ClientId = clientId,
+            BusinessType = businessType.Trim(),
+            BusinessRegistration = string.IsNullOrWhiteSpace(businessRegistration) ? null : businessRegistration.Trim(),
+            EstablishmentDate = establishmentDate,
+            AccountingMethod = string.IsNullOrWhiteSpace(accountingMethod) ? null : accountingMethod.Trim(),
+            TaxRiskLevel = "normal",
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(profile, ct);
+    }
+
+    public async Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<TaxProfile>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task UpdateAsync(int profileId, string? businessType, string? accountingMethod,
+        DateTime? nextFilingDueDate, string taxRiskLevel = "normal", CancellationToken ct = default)
+    {
+        var profile = new TaxProfile { Id = profileId };
+        if (!string.IsNullOrWhiteSpace(businessType))
+            profile.BusinessType = businessType.Trim();
+        if (!string.IsNullOrWhiteSpace(accountingMethod))
+            profile.AccountingMethod = accountingMethod.Trim();
+        profile.NextFilingDueDate = nextFilingDueDate;
+        profile.TaxRiskLevel = taxRiskLevel;
+        profile.UpdatedAt = DateTime.UtcNow;
+
+        await repository.UpdateAsync(profile, ct);
+    }
+
+    public async Task<IEnumerable<TaxProfile>> GetHighRiskProfilesAsync(CancellationToken ct = default) =>
+        await repository.GetByRiskLevelAsync("high", ct);
+
+    public async Task<IEnumerable<TaxProfile>> GetUpcomingFilingDuesAsync(int daysAhead = 30, CancellationToken ct = default)
+    {
+        var startDate = DateTime.Today;
+        var endDate = startDate.AddDays(daysAhead);
+        return await repository.GetUpcomingFilingDuesAsync(startDate, endDate, ct);
+    }
+}

TaxBaik.Application/Services/TelegramReportService.cs

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

TaxBaik.Domain/Entities/Client.cs

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

TaxBaik.Domain/Entities/Company.cs

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

TaxBaik.Domain/Entities/Consultation.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Consultation
+{
+    public int Id { get; set; }
+    public int ClientId { get; set; }
+    public DateTime ConsultationDate { get; set; }
+    public string? ServiceType { get; set; }
+    public string Summary { get; set; } = null!;
+    public string? Result { get; set; }
+    public decimal? Fee { get; set; }
+    public DateTime CreatedAt { get; set; }
+}

TaxBaik.Domain/Entities/ConsultingActivity.cs

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

TaxBaik.Domain/Entities/Contract.cs

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

TaxBaik.Domain/Entities/Faq.cs

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

TaxBaik.Domain/Entities/Inquiry.cs

@@ -10,5 +10,8 @@ public class Inquiry
     public string Message { get; set; } = null!;
     public string Status { get; set; } = "new";
     public string? IpAddress { get; set; }
+    public int? ClientId { get; set; }
+    public string? AdminMemo { get; set; }
     public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
 }

TaxBaik.Domain/Entities/PortalUser.cs

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

TaxBaik.Domain/Entities/RevenueTracking.cs

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

TaxBaik.Domain/Entities/TaxFiling.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Domain.Entities;
+
+public class TaxFiling
+{
+    public int Id { get; set; }
+    public int ClientId { get; set; }
+    public string FilingType { get; set; } = null!;
+    public DateTime DueDate { get; set; }
+    public string Status { get; set; } = "pending";
+    public string? Memo { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+    // join
+    public string? ClientName { get; set; }
+}

TaxBaik.Domain/Entities/TaxFilingSchedule.cs

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

TaxBaik.Domain/Entities/TaxProfile.cs

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

TaxBaik.Domain/Enums/InquiryStatus.cs

@@ -3,6 +3,8 @@ namespace TaxBaik.Domain.Enums;
 public enum InquiryStatus
 {
     New = 0,
-    Contacted = 1,
-    Completed = 2
+    Consulting = 1,
+    Contracted = 2,
+    Rejected = 3,
+    Closed = 4
 }

TaxBaik.Domain/Interfaces/IBlogPostRepository.cs

@@ -8,6 +8,7 @@ public interface IBlogPostRepository
     Task<BlogPost?> GetBySlugAsync(string slug, CancellationToken cancellationToken = default);
     Task<(IEnumerable<BlogPost> Items, int Total)> GetPublishedPagedAsync(
         int page, int pageSize, int? categoryId = null, CancellationToken cancellationToken = default);
+    Task<IEnumerable<BlogPost>> GetByCategorySlugAsync(string categorySlug, int limit, CancellationToken cancellationToken = default);
     Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default);
     Task<(IEnumerable<BlogPost> Items, int Total)> GetAdminPagedAsync(
         int page, int pageSize, CancellationToken cancellationToken = default);

TaxBaik.Domain/Interfaces/IClientRepository.cs

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

TaxBaik.Domain/Interfaces/ICompanyRepository.cs

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

TaxBaik.Domain/Interfaces/IConsultationRepository.cs

@@ -0,0 +1,10 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IConsultationRepository
+{
+    Task<IEnumerable<Consultation>> GetByClientIdAsync(int clientId, CancellationToken ct = default);
+    Task<int> CreateAsync(Consultation consultation, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}

TaxBaik.Domain/Interfaces/IConsultingActivityRepository.cs

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

TaxBaik.Domain/Interfaces/IContractRepository.cs

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

TaxBaik.Domain/Interfaces/IFaqRepository.cs

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

TaxBaik.Domain/Interfaces/IInquiryRepository.cs

@@ -11,5 +11,10 @@ public interface IInquiryRepository
     Task<int> CountAsync(CancellationToken cancellationToken = default);
     Task<int> CountThisMonthAsync(CancellationToken cancellationToken = default);
     Task<int> CountByStatusAsync(string status, CancellationToken cancellationToken = default);
+    Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+    Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
     Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default);
+    Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default);
+    Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default);
+    Task DeleteAsync(int id, CancellationToken cancellationToken = default);
 }

TaxBaik.Domain/Interfaces/IPortalUserRepository.cs

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

TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs

@@ -0,0 +1,16 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IRevenueTrackingRepository
+{
+    Task<int> CreateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task<RevenueTracking?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+    Task UpdateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken cancellationToken = default);
+    Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+}

TaxBaik.Domain/Interfaces/ITaxFilingRepository.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface ITaxFilingRepository
+{
+    Task<IEnumerable<TaxFiling>> GetByClientIdAsync(int clientId, CancellationToken ct = default);
+    Task<IEnumerable<TaxFiling>> GetUpcomingAsync(int daysAhead, CancellationToken ct = default);
+    Task<TaxFiling?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<int> CreateAsync(TaxFiling filing, CancellationToken ct = default);
+    Task UpdateAsync(TaxFiling filing, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}

TaxBaik.Domain/Interfaces/ITaxFilingScheduleRepository.cs

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

TaxBaik.Domain/Interfaces/ITaxProfileRepository.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface ITaxProfileRepository
+{
+    Task<int> CreateAsync(TaxProfile profile, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxProfile>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task UpdateAsync(TaxProfile profile, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxProfile>> GetByRiskLevelAsync(string riskLevel, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxProfile>> GetUpcomingFilingDuesAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+}

TaxBaik.Infrastructure/DependencyInjection.cs

@@ -16,6 +16,17 @@ public static class DependencyInjection
         services.AddScoped<IInquiryRepository, InquiryRepository>();
         services.AddScoped<ISiteSettingRepository, SiteSettingRepository>();
         services.AddScoped<IAnnouncementRepository, AnnouncementRepository>();
+        services.AddScoped<IClientRepository, ClientRepository>();
+        services.AddScoped<IFaqRepository, FaqRepository>();
+        services.AddScoped<IConsultationRepository, ConsultationRepository>();
+        services.AddScoped<IPortalUserRepository, PortalUserRepository>();
+        services.AddScoped<ITaxFilingRepository, TaxFilingRepository>();
+        services.AddScoped<ICompanyRepository, CompanyRepository>();
+        services.AddScoped<ITaxProfileRepository, TaxProfileRepository>();
+        services.AddScoped<ITaxFilingScheduleRepository, TaxFilingScheduleRepository>();
+        services.AddScoped<IConsultingActivityRepository, ConsultingActivityRepository>();
+        services.AddScoped<IContractRepository, ContractRepository>();
+        services.AddScoped<IRevenueTrackingRepository, RevenueTrackingRepository>();
 
         return services;
     }

TaxBaik.Infrastructure/Repositories/BlogPostRepository.cs

@@ -58,6 +58,21 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
         return (items, total);
     }
 
+    public async Task<IEnumerable<BlogPost>> GetByCategorySlugAsync(string categorySlug, int limit, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<BlogPost>(
+            @"SELECT bp.id, bp.title, bp.slug, bp.category_id, bp.tags,
+                     bp.published_at, bp.view_count, bp.seo_description, bp.thumbnail_url,
+                     bp.is_published, bp.created_at, bp.updated_at, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.is_published = TRUE AND c.slug = @CategorySlug
+              ORDER BY bp.published_at DESC
+              LIMIT @Limit",
+            new { CategorySlug = categorySlug, Limit = limit });
+    }
+
     public async Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default)
     {
         using var conn = Conn();

TaxBaik.Infrastructure/Repositories/ClientRepository.cs

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

TaxBaik.Infrastructure/Repositories/CompanyRepository.cs

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

TaxBaik.Infrastructure/Repositories/ConsultationRepository.cs

@@ -0,0 +1,35 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ConsultationRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IConsultationRepository
+{
+    public async Task<IEnumerable<Consultation>> GetByClientIdAsync(int clientId, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Consultation>(
+            @"SELECT id, client_id, consultation_date, service_type, summary, result, fee, created_at
+              FROM consultations
+              WHERE client_id = @ClientId
+              ORDER BY consultation_date DESC, id DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<int> CreateAsync(Consultation consultation, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO consultations (client_id, consultation_date, service_type, summary, result, fee, created_at)
+              VALUES (@ClientId, @ConsultationDate, @ServiceType, @Summary, @Result, @Fee, NOW())
+              RETURNING id",
+            consultation);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM consultations WHERE id = @Id", new { Id = id });
+    }
+}

TaxBaik.Infrastructure/Repositories/ConsultingActivityRepository.cs

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

TaxBaik.Infrastructure/Repositories/ContractRepository.cs

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

TaxBaik.Infrastructure/Repositories/FaqRepository.cs

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

TaxBaik.Infrastructure/Repositories/InquiryRepository.cs

@@ -20,7 +20,9 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
     {
         using var conn = Conn();
         return await conn.QueryFirstOrDefaultAsync<Inquiry>(
-            "SELECT id, name, phone, email, service_type, message, status, ip_address, created_at FROM inquiries WHERE id = @Id",
+            @"SELECT id, name, phone, email, service_type, message, status, ip_address,
+                     client_id, admin_memo, created_at, updated_at
+              FROM inquiries WHERE id = @Id",
             new { Id = id });
     }
 
@@ -31,7 +33,8 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
         var offset = (page - 1) * pageSize;
 
         using var reader = await conn.QueryMultipleAsync(
-            @"SELECT id, name, phone, email, service_type, message, status, ip_address, created_at
+            @"SELECT id, name, phone, email, service_type, message, status, ip_address,
+                     client_id, admin_memo, created_at, updated_at
               FROM inquiries
               WHERE @Status::text IS NULL OR status = @Status
               ORDER BY created_at DESC
@@ -71,9 +74,55 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
             new { Status = status });
     }
 
+    public async Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.ExecuteScalarAsync<int>(
+            @"SELECT COUNT(*)
+              FROM inquiries
+              WHERE created_at >= @StartDate AND created_at <= @EndDate",
+            new { StartDate = startDate, EndDate = endDate });
+    }
+
+    public async Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.ExecuteScalarAsync<int>(
+            @"SELECT COUNT(*)
+              FROM inquiries
+              WHERE status = @Status
+                AND created_at >= @StartDate
+                AND created_at <= @EndDate",
+            new { Status = status, StartDate = startDate, EndDate = endDate });
+    }
+
     public async Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default)
     {
         using var conn = Conn();
-        await conn.ExecuteAsync("UPDATE inquiries SET status = @Status WHERE id = @Id", new { Id = id, Status = status });
+        await conn.ExecuteAsync(
+            "UPDATE inquiries SET status = @Status, updated_at = NOW() WHERE id = @Id",
+            new { Id = id, Status = status });
+    }
+
+    public async Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE inquiries SET admin_memo = @AdminMemo, updated_at = NOW() WHERE id = @Id",
+            new { Id = id, AdminMemo = adminMemo });
+    }
+
+    public async Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE inquiries SET client_id = @ClientId, updated_at = NOW() WHERE id = @Id",
+            new { Id = inquiryId, ClientId = clientId });
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM inquiries WHERE id = @Id", new { Id = id });
     }
 }

TaxBaik.Infrastructure/Repositories/PortalUserRepository.cs

@@ -0,0 +1,64 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class PortalUserRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IPortalUserRepository
+{
+    public async Task<PortalUser?> GetByIdAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<PortalUser>(
+            @"SELECT id, client_id, email, name, phone, provider, provider_id, password_hash, created_at
+              FROM portal_users
+              WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<PortalUser?> GetByEmailAsync(string email, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<PortalUser>(
+            @"SELECT id, client_id, email, name, phone, provider, provider_id, password_hash, created_at
+              FROM portal_users
+              WHERE email = @Email",
+            new { Email = email });
+    }
+
+    public async Task<PortalUser?> GetByProviderAsync(string provider, string providerId, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<PortalUser>(
+            @"SELECT id, client_id, email, name, phone, provider, provider_id, password_hash, created_at
+              FROM portal_users
+              WHERE provider = @Provider AND provider_id = @ProviderId",
+            new { Provider = provider, ProviderId = providerId });
+    }
+
+    public async Task<int> CreateAsync(PortalUser user, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO portal_users (client_id, email, name, phone, provider, provider_id, password_hash, created_at)
+              VALUES (@ClientId, @Email, @Name, @Phone, @Provider, @ProviderId, @PasswordHash, NOW())
+              RETURNING id",
+            user);
+    }
+
+    public async Task UpdateAsync(PortalUser user, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE portal_users
+              SET client_id = @ClientId,
+                  email = @Email,
+                  name = @Name,
+                  phone = @Phone,
+                  provider = @Provider,
+                  provider_id = @ProviderId,
+                  password_hash = @PasswordHash
+              WHERE id = @Id",
+            user);
+    }
+}

TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs

@@ -0,0 +1,89 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class RevenueTrackingRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IRevenueTrackingRepository
+{
+    public async Task<int> CreateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO revenue_tracking (client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at)
+              VALUES (@ClientId, @InvoiceNumber, @InvoiceDate, @ServiceType, @Amount, @PaymentStatus, @PaymentDate, @DueDate, @Notes, NOW(), NOW())
+              RETURNING id",
+            revenue);
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking ORDER BY invoice_date DESC");
+    }
+
+    public async Task<RevenueTracking?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE client_id = @ClientId ORDER BY invoice_date DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE payment_status = 'pending' ORDER BY due_date ASC");
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE invoice_date BETWEEN @StartDate AND @EndDate ORDER BY invoice_date DESC",
+            new { StartDate = startDate, EndDate = endDate });
+    }
+
+    public async Task UpdateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE revenue_tracking SET invoice_number = @InvoiceNumber, invoice_date = @InvoiceDate,
+              service_type = @ServiceType, amount = @Amount, payment_status = @PaymentStatus,
+              payment_date = @PaymentDate, due_date = @DueDate, notes = @Notes, updated_at = NOW()
+              WHERE id = @Id",
+            revenue);
+    }
+
+    public async Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE revenue_tracking SET payment_status = 'paid', payment_date = @PaymentDate, updated_at = NOW() WHERE id = @Id",
+            new { Id = id, PaymentDate = paymentDate });
+    }
+
+    public async Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var result = await conn.QueryFirstAsync<decimal>(
+            @"SELECT COALESCE(SUM(amount), 0) FROM revenue_tracking WHERE invoice_date BETWEEN @StartDate AND @EndDate",
+            new { StartDate = startDate, EndDate = endDate });
+        return result;
+    }
+}

TaxBaik.Infrastructure/Repositories/TaxFilingRepository.cs

@@ -0,0 +1,76 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxFilingRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ITaxFilingRepository
+{
+    private const string SelectColumns = @"
+        tf.id, tf.client_id, c.name AS client_name, tf.filing_type, tf.due_date,
+        tf.status, tf.memo, tf.created_at, tf.updated_at";
+
+    public async Task<IEnumerable<TaxFiling>> GetByClientIdAsync(int clientId, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFiling>(
+            $@"SELECT {SelectColumns}
+               FROM tax_filings tf
+               JOIN clients c ON c.id = tf.client_id
+               WHERE tf.client_id = @ClientId
+               ORDER BY tf.due_date ASC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<TaxFiling>> GetUpcomingAsync(int daysAhead, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFiling>(
+            $@"SELECT {SelectColumns}
+               FROM tax_filings tf
+               JOIN clients c ON c.id = tf.client_id
+               WHERE tf.status = 'pending'
+                 AND tf.due_date <= CURRENT_DATE + @DaysAhead::int
+                 AND tf.due_date >= CURRENT_DATE
+               ORDER BY tf.due_date ASC",
+            new { DaysAhead = daysAhead });
+    }
+
+    public async Task<TaxFiling?> GetByIdAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<TaxFiling>(
+            $@"SELECT {SelectColumns}
+               FROM tax_filings tf
+               JOIN clients c ON c.id = tf.client_id
+               WHERE tf.id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<int> CreateAsync(TaxFiling filing, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO tax_filings (client_id, filing_type, due_date, status, memo, created_at, updated_at)
+              VALUES (@ClientId, @FilingType, @DueDate, @Status, @Memo, NOW(), NOW())
+              RETURNING id",
+            filing);
+    }
+
+    public async Task UpdateAsync(TaxFiling filing, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE tax_filings
+              SET filing_type = @FilingType, due_date = @DueDate, status = @Status,
+                  memo = @Memo, updated_at = NOW()
+              WHERE id = @Id",
+            filing);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM tax_filings WHERE id = @Id", new { Id = id });
+    }
+}

TaxBaik.Infrastructure/Repositories/TaxFilingScheduleRepository.cs

@@ -0,0 +1,81 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxFilingScheduleRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ITaxFilingScheduleRepository
+{
+    public async Task<int> CreateAsync(TaxFilingSchedule schedule, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO tax_filing_schedules (client_id, filing_type, due_date, filing_year, status, assigned_to, notes, created_at, updated_at)
+              VALUES (@ClientId, @FilingType, @DueDate, @FilingYear, @Status, @AssignedToId, @Notes, NOW(), NOW())
+              RETURNING id",
+            schedule);
+    }
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFilingSchedule>(
+            @"SELECT id, client_id, filing_type, due_date, filing_year, status, assigned_to, completed_date, notes, created_at, updated_at
+              FROM tax_filing_schedules ORDER BY due_date DESC");
+    }
+
+    public async Task<TaxFilingSchedule?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<TaxFilingSchedule>(
+            @"SELECT id, client_id, filing_type, due_date, filing_year, status, assigned_to, completed_date, notes, created_at, updated_at
+              FROM tax_filing_schedules WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFilingSchedule>(
+            @"SELECT id, client_id, filing_type, due_date, filing_year, status, assigned_to, completed_date, notes, created_at, updated_at
+              FROM tax_filing_schedules WHERE client_id = @ClientId ORDER BY due_date DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetUpcomingDuesAsync(int daysAhead = 30, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFilingSchedule>(
+            @"SELECT id, client_id, filing_type, due_date, filing_year, status, assigned_to, completed_date, notes, created_at, updated_at
+              FROM tax_filing_schedules
+              WHERE status = 'pending' AND due_date BETWEEN CURRENT_DATE AND CURRENT_DATE + INTERVAL '1 day' * @DaysAhead
+              ORDER BY due_date ASC",
+            new { DaysAhead = daysAhead });
+    }
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetByStatusAsync(string status, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFilingSchedule>(
+            @"SELECT id, client_id, filing_type, due_date, filing_year, status, assigned_to, completed_date, notes, created_at, updated_at
+              FROM tax_filing_schedules WHERE status = @Status ORDER BY due_date",
+            new { Status = status });
+    }
+
+    public async Task UpdateAsync(TaxFilingSchedule schedule, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE tax_filing_schedules SET filing_type = @FilingType, due_date = @DueDate, status = @Status,
+              assigned_to = @AssignedToId, notes = @Notes, updated_at = NOW() WHERE id = @Id",
+            schedule);
+    }
+
+    public async Task MarkCompletedAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE tax_filing_schedules SET status = 'completed', completed_date = NOW(), updated_at = NOW() WHERE id = @Id",
+            new { Id = id });
+    }
+}

TaxBaik.Infrastructure/Repositories/TaxProfileRepository.cs

@@ -0,0 +1,80 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxProfileRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ITaxProfileRepository
+{
+    public async Task<int> CreateAsync(TaxProfile profile, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO tax_profiles (client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at)
+              VALUES (@ClientId, @BusinessRegistration, @BusinessType, @EstablishmentDate, @AnnualRevenueRange,
+              @EmployeeCount, @AccountingMethod, @FiscalYearEnd, @LastFilingDate, @NextFilingDueDate,
+              @TaxRiskLevel, @PreviousAuditHistory, @SpecialNotes, NOW(), NOW())
+              RETURNING id",
+            profile);
+    }
+
+    public async Task<IEnumerable<TaxProfile>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxProfile>(
+            @"SELECT id, client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at
+              FROM tax_profiles ORDER BY id DESC");
+    }
+
+    public async Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<TaxProfile>(
+            @"SELECT id, client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at
+              FROM tax_profiles WHERE client_id = @ClientId",
+            new { ClientId = clientId });
+    }
+
+    public async Task UpdateAsync(TaxProfile profile, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE tax_profiles SET business_registration = @BusinessRegistration, business_type = @BusinessType,
+              establishment_date = @EstablishmentDate, annual_revenue_range = @AnnualRevenueRange,
+              employee_count = @EmployeeCount, accounting_method = @AccountingMethod, fiscal_year_end = @FiscalYearEnd,
+              last_filing_date = @LastFilingDate, next_filing_due_date = @NextFilingDueDate,
+              tax_risk_level = @TaxRiskLevel, previous_audit_history = @PreviousAuditHistory,
+              special_notes = @SpecialNotes, updated_at = NOW()
+              WHERE id = @Id",
+            profile);
+    }
+
+    public async Task<IEnumerable<TaxProfile>> GetByRiskLevelAsync(string riskLevel, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxProfile>(
+            @"SELECT id, client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at
+              FROM tax_profiles WHERE tax_risk_level = @RiskLevel ORDER BY client_id",
+            new { RiskLevel = riskLevel });
+    }
+
+    public async Task<IEnumerable<TaxProfile>> GetUpcomingFilingDuesAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxProfile>(
+            @"SELECT id, client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at
+              FROM tax_profiles WHERE next_filing_due_date BETWEEN @StartDate AND @EndDate
+              ORDER BY next_filing_due_date",
+            new { StartDate = startDate, EndDate = endDate });
+    }
+}

TaxBaik.Web/Components/Admin/App.razor

@@ -1,4 +1,5 @@
 @using Microsoft.AspNetCore.Components.Web
+@using Microsoft.FluentUI.AspNetCore.Components
 <!DOCTYPE html>
 <html lang="ko">
 <head>
@@ -6,27 +7,41 @@
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
     <title>백원숙 세무회계 - 관리자</title>
     <base href="/taxbaik/" />
-    <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@400;500;700&display=swap" rel="stylesheet" />
+    <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@400;500;700;800&display=swap" rel="stylesheet" />
     <link href="https://fonts.googleapis.com/icon?family=Material+Icons" rel="stylesheet" />
-    <link href="_content/MudBlazor/MudBlazor.min.css" rel="stylesheet" />
+    <link rel="stylesheet" href="css/design-tokens.css" />
+    <link rel="stylesheet" href="css/ui-primitives.css" />
+    <link href="_content/Microsoft.FluentUI.AspNetCore.Components/css/reboot.css" rel="stylesheet" />
     <script>
         document.documentElement.classList.toggle(
             'admin-login-route',
             window.location.pathname.toLowerCase().endsWith('/admin/login'));
     </script>
-    <link rel="stylesheet" href="/taxbaik/css/admin.css" />
+    <link rel="stylesheet" href="css/admin.css" />
     <component type="typeof(HeadOutlet)" render-mode="InteractiveServer" />
 </head>
 <body>
     <div id="components-reconnect-modal" class="admin-reconnect-modal">
         <div class="admin-reconnect-card">
-            <strong>관리자 세션을 다시 연결하고 있습니다.</strong>
-            <span>배포 또는 서버 재시작 중이면 잠시 후 자동으로 새로고침됩니다.</span>
+            <strong>연결 재설정 중...</strong>
+            <span>새로운 버전으로 업데이트되었습니다.</span>
+            <span style="font-size: 0.85rem; margin-top: 0.5rem; opacity: 0.8;">자동으로 페이지를 새로고침합니다. 잠시만 기다려주세요.</span>
         </div>
     </div>
-    <Routes @rendermode="new InteractiveServerRenderMode(prerender: false)" />
-    <script src="_content/MudBlazor/MudBlazor.min.js"></script>
-    <script src="/taxbaik/js/admin-session.js"></script>
+    <div id="blazor-loading" class="blazor-loading-overlay show">
+        <div class="blazor-loading-spinner">
+            <div class="spinner"></div>
+            <p>로드 중...</p>
+        </div>
+    </div>
+
+    <FluentProviders />
+    <FluentDialogProvider />
+    <FluentTooltipProvider />
+
+    <Routes @rendermode="new InteractiveServerRenderMode(prerender: true)" />
+
+    <script src="js/admin-session.js"></script>
     <script src="_framework/blazor.web.js"></script>
     <script>window.taxbaikAdminSession?.watchReconnect();</script>
 </body>

TaxBaik.Web/Components/Admin/ConfirmDialog.razor

@@ -1,18 +1,17 @@
-@using MudBlazor
-
-<MudDialog>
-    <DialogContent>
-        <MudText>정말로 삭제하시겠습니까?</MudText>
-    </DialogContent>
-    <DialogActions>
-        <MudButton OnClick="@Cancel">취소</MudButton>
-        <MudButton Color="Color.Error" OnClick="@Confirm">삭제</MudButton>
-    </DialogActions>
-</MudDialog>
+@using Microsoft.FluentUI.AspNetCore.Components
+<div class="admin-dialog">
+    <div class="admin-dialog-title">삭제 확인</div>
+    <p class="admin-dialog-message">정말로 삭제하시겠습니까?</p>
+    <div class="admin-dialog-actions">
+        <FluentButton Appearance="ButtonAppearance.Transparent" @onclick="Cancel">취소</FluentButton>
+        <FluentButton Appearance="ButtonAppearance.Primary" @onclick="Confirm">삭제</FluentButton>
+    </div>
+</div>
 
 @code {
-    [CascadingParameter] MudDialogInstance? MudDialog { get; set; }
+    [Parameter] public EventCallback OnCancel { get; set; }
+    [Parameter] public EventCallback OnConfirm { get; set; }
 
-    void Cancel() => MudDialog?.Cancel();
-    void Confirm() => MudDialog?.Close(DialogResult.Ok(true));
+    Task Cancel() => OnCancel.InvokeAsync();
+    Task Confirm() => OnConfirm.InvokeAsync();
 }

TaxBaik.Web/Components/Admin/Forms/CompanyForm.razor

@@ -0,0 +1,57 @@
+@using TaxBaik.Application.Services
+@using Microsoft.FluentUI.AspNetCore.Components
+
+<form class="admin-form" @onsubmit="HandleSubmit" @onsubmit:preventDefault>
+    <FluentTextInput Label="회사 코드" @bind-CurrentValue="model.CompanyCode" />
+    <FluentTextInput Label="회사명" @bind-CurrentValue="model.CompanyName" />
+    <FluentTextInput Label="담당자명" @bind-CurrentValue="model.ContactPerson" />
+    <FluentTextInput Label="전화번호" @bind-CurrentValue="model.Phone" />
+    <FluentTextInput Label="이메일" @bind-CurrentValue="model.Email" />
+    <FluentTextArea Label="메모" @bind-CurrentValue="model.Memo" />
+    <label class="admin-checkbox-row">
+        <input type="checkbox" @bind="model.IsActive" />
+        <span>활성</span>
+    </label>
+    <div class="admin-form-actions">
+        <button type="submit" class="admin-login-submit">@ButtonText</button>
+        <button type="button" class="admin-secondary-button" @onclick="OnCancel">취소</button>
+    </div>
+</form>
+
+@code {
+    [Parameter, EditorRequired] public string ButtonText { get; set; } = "저장";
+    [Parameter] public EventCallback<CompanyFormModel> OnSubmit { get; set; }
+    [Parameter] public EventCallback OnCancel { get; set; }
+    [Parameter] public CompanyFormModel? InitialData { get; set; }
+    private CompanyFormModel model = new();
+
+    protected override void OnInitialized()
+    {
+        if (InitialData != null)
+        {
+            model = new CompanyFormModel
+            {
+                CompanyCode = InitialData.CompanyCode,
+                CompanyName = InitialData.CompanyName,
+                ContactPerson = InitialData.ContactPerson,
+                Phone = InitialData.Phone,
+                Email = InitialData.Email,
+                Memo = InitialData.Memo,
+                IsActive = InitialData.IsActive
+            };
+        }
+    }
+
+    private Task HandleSubmit() => OnSubmit.InvokeAsync(model);
+
+    public class CompanyFormModel
+    {
+        public string CompanyCode { get; set; } = "";
+        public string CompanyName { get; set; } = "";
+        public string? ContactPerson { get; set; }
+        public string? Phone { get; set; }
+        public string? Email { get; set; }
+        public string? Memo { get; set; }
+        public bool IsActive { get; set; } = true;
+    }
+}

TaxBaik.Web/Components/Admin/Forms/InquiryForm.razor

@@ -0,0 +1,67 @@
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Application.Services
+@using Microsoft.FluentUI.AspNetCore.Components
+
+<form class="admin-form" @onsubmit="HandleSubmit" @onsubmit:preventDefault>
+    <FluentTextInput Label="이름" @bind-CurrentValue="model.Name" />
+    <FluentTextInput Label="전화번호 (예: 010-1234-5678)" @bind-CurrentValue="model.Phone" />
+    <FluentTextInput Label="이메일" @bind-CurrentValue="model.Email" />
+    <FluentSelect TValue="string" TOption="string" Label="문의 유형" @bind-CurrentValue="model.ServiceType">
+        <FluentOption Value="@("사업자세무")">사업자세무</FluentOption>
+        <FluentOption Value="@("부동산세금")">부동산세금</FluentOption>
+        <FluentOption Value="@("가족자산")">가족자산</FluentOption>
+        <FluentOption Value="@("기타")">기타</FluentOption>
+    </FluentSelect>
+    <FluentTextArea Label="문의 내용" @bind-CurrentValue="model.Message" />
+    <FluentSelect TValue="string" TOption="string" Label="상태" @bind-CurrentValue="model.Status">
+        <FluentOption Value="@("new")">신규</FluentOption>
+        <FluentOption Value="@("consulting")">상담중</FluentOption>
+        <FluentOption Value="@("contracted")">계약완료</FluentOption>
+        <FluentOption Value="@("rejected")">거절</FluentOption>
+        <FluentOption Value="@("closed")">종결</FluentOption>
+    </FluentSelect>
+    <FluentTextArea Label="관리 메모" @bind-CurrentValue="model.AdminMemo" />
+
+    <div class="admin-form-actions">
+        <button type="submit" class="admin-login-submit">@ButtonText</button>
+        <button type="button" class="admin-secondary-button" @onclick="OnCancel">취소</button>
+    </div>
+</form>
+
+@code {
+    [Parameter, EditorRequired] public string ButtonText { get; set; } = "저장";
+    [Parameter] public EventCallback<InquiryFormModel> OnSubmit { get; set; }
+    [Parameter] public EventCallback OnCancel { get; set; }
+    [Parameter] public InquiryFormModel? InitialData { get; set; }
+    private InquiryFormModel model = new();
+
+    protected override void OnInitialized()
+    {
+        if (InitialData != null)
+        {
+            model = new InquiryFormModel
+            {
+                Name = InitialData.Name,
+                Phone = InitialData.Phone,
+                Email = InitialData.Email,
+                ServiceType = InitialData.ServiceType,
+                Message = InitialData.Message,
+                Status = InitialData.Status,
+                AdminMemo = InitialData.AdminMemo
+            };
+        }
+    }
+
+    private Task HandleSubmit() => OnSubmit.InvokeAsync(model);
+
+    public class InquiryFormModel
+    {
+        public string Name { get; set; } = "";
+        public string Phone { get; set; } = "";
+        public string? Email { get; set; }
+        public string ServiceType { get; set; } = "기타";
+        public string Message { get; set; } = "";
+        public string Status { get; set; } = "new";
+        public string? AdminMemo { get; set; }
+    }
+}

TaxBaik.Web/Components/Admin/InquiryTable.razor

@@ -1,7 +1,5 @@
-@using TaxBaik.Application.Services
-@inject InquiryService InquiryService
-
-<MudSimpleTable Striped="true" Dense="true" Class="admin-table mt-4">
+<div class="admin-table-wrap">
+<table class="admin-table mt-4">
     <thead>
         <tr>
             <th>이름</th>
@@ -21,40 +19,40 @@
                 <td>@inquiry.Phone</td>
                 <td>@inquiry.ServiceType</td>
                 <td>
-                    <MudChip Size="Size.Small" Color="@GetStatusColor(inquiry.Status)">
-                        @GetStatusLabel(inquiry.Status)
-                    </MudChip>
+                    <span class="status-pill @GetStatusClass(inquiry.Status)">@GetStatusLabel(inquiry.Status)</span>
                 </td>
                 <td>@GetPreview(inquiry.Message)</td>
                 <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
                 <td>
-                    <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Primary"
-                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">문의 내용 확인</MudButton>
+                    <a class="site-button secondary" href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">보기</a>
+                    <a class="site-button secondary" href="@($"/taxbaik/admin/inquiries/{inquiry.Id}/edit")">수정</a>
                 </td>
             </tr>
         }
     </tbody>
-</MudSimpleTable>
+</table>
+</div>
 
 @code {
+    [Parameter, EditorRequired]
+    public IReadOnlyList<Domain.Entities.Inquiry> Inquiries { get; set; } = [];
+
     [Parameter]
     public string Status { get; set; } = "";
 
-    private List<Domain.Entities.Inquiry> inquiries = [];
-    private List<Domain.Entities.Inquiry> filteredInquiries = [];
+    private IReadOnlyList<Domain.Entities.Inquiry> filteredInquiries = [];
 
-    protected override async Task OnInitializedAsync()
+    protected override void OnParametersSet()
     {
-        var (items, _) = await InquiryService.GetPagedAsync(1, 100);
-        inquiries = items.ToList();
-        FilterInquiries();
-    }
+        if (Inquiries == null || Inquiries.Count == 0)
+        {
+            filteredInquiries = [];
+            return;
+        }
 
-    private void FilterInquiries()
-    {
         filteredInquiries = string.IsNullOrEmpty(Status)
-            ? inquiries
-            : inquiries.Where(x => x.Status == Status).ToList();
+            ? Inquiries
+            : Inquiries.Where(x => x.Status == Status).ToList();
     }
 
     private static string GetPreview(string message)
@@ -66,24 +64,15 @@
         return trimmed.Length <= 30 ? trimmed : $"{trimmed[..30]}...";
     }
 
-    private static Color GetStatusColor(string status) => status switch
+    private static string GetStatusClass(string status) => status switch
     {
-        "new" => Color.Warning,
-        "contacted" => Color.Info,
-        "completed" => Color.Success,
-        _ => Color.Default
+        "new" => "warning",
+        "consulting" => "info",
+        "contracted" => "success",
+        "rejected" => "danger",
+        "closed" => "muted",
+        _ => "muted"
     };
 
-    private static string GetStatusLabel(string status) => status switch
-    {
-        "new" => "신규",
-        "contacted" => "연락함",
-        "completed" => "완료",
-        _ => status
-    };
-
-    protected override async Task OnParametersSetAsync()
-    {
-        FilterInquiries();
-    }
+    private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);
 }

TaxBaik.Web/Components/Admin/Layout/MainLayout.razor

@@ -1,70 +1,115 @@
 @inherits LayoutComponentBase
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+@implements IDisposable
+
+<div class="admin-shell">
+    <header class="admin-topbar">
+        <button type="button" class="admin-icon-button admin-menu-button" @onclick="ToggleDrawer" aria-label="메뉴 열기">
+            <span class="material-icons">menu</span>
+        </button>
 
-<MudLayout Class="admin-shell">
-    <MudAppBar Elevation="0" Class="admin-topbar">
-        <MudIconButton Icon="@Icons.Material.Filled.Menu"
-                       Color="Color.Inherit"
-                       Edge="Edge.Start"
-                       Class="admin-menu-button"
-                       OnClick="@ToggleDrawer" />
         <div class="admin-topbar-title">
-            <MudText Typo="Typo.caption">TaxBaik Backoffice</MudText>
-            <MudText Typo="Typo.h6">백원숙 세무회계 관리자</MudText>
+            <span class="admin-topbar-kicker">TaxBaik Admin</span>
+            <h1>세무회계 관리 대시보드</h1>
         </div>
-        <MudSpacer />
-        <MudButton Class="admin-topbar-action"
-                   Variant="Variant.Outlined"
-                   Color="Color.Inherit"
-                   StartIcon="@Icons.Material.Filled.OpenInNew"
-                   Href="/taxbaik">
-            공개 사이트
-        </MudButton>
-        <MudButton Class="admin-topbar-action"
-                   Variant="Variant.Filled"
-                   Color="Color.Primary"
-                   StartIcon="@Icons.Material.Filled.Logout"
-                   Href="/taxbaik/admin/logout">
-            로그아웃
-        </MudButton>
-    </MudAppBar>
 
-    <MudDrawer @bind-open="@drawerOpen"
-               Elevation="0"
-               Variant="DrawerVariant.Responsive"
-               Breakpoint="Breakpoint.Md"
-               Class="admin-drawer">
+        <div class="admin-topbar-actions">
+            <a class="admin-topbar-action" href="/taxbaik" target="_blank" rel="noreferrer">
+                <span class="material-icons">open_in_new</span>
+                공개 사이트
+            </a>
+            <a class="admin-topbar-action danger" href="/taxbaik/admin/logout">
+                <span class="material-icons">logout</span>
+                로그아웃
+            </a>
+        </div>
+    </header>
+
+    <aside class="@DrawerClass">
         <div class="admin-drawer-brand">
             <div class="admin-brand-mark">T</div>
             <div>
-                <MudText Typo="Typo.subtitle1">TaxBaik</MudText>
-                <MudText Typo="Typo.caption">세무 운영 콘솔</MudText>
+                <div class="admin-brand-title">TaxBaik</div>
+                <div class="admin-brand-subtitle">세무 운영 콘솔</div>
             </div>
         </div>
-        <MudNavMenu Class="admin-nav">
-            <MudNavLink Href="/taxbaik/admin/dashboard" Match="NavLinkMatch.All" Icon="@Icons.Material.Filled.Dashboard">대시보드</MudNavLink>
-            <MudNavLink Href="/taxbaik/admin/announcements" Icon="@Icons.Material.Filled.Campaign">공지사항</MudNavLink>
-            <MudNavLink Href="/taxbaik/admin/blog" Icon="@Icons.Material.Filled.Article">블로그 관리</MudNavLink>
-            <MudNavLink Href="/taxbaik/admin/inquiries" Icon="@Icons.Material.Filled.Forum">문의 관리</MudNavLink>
-            <MudNavLink Href="/taxbaik/admin/settings" Icon="@Icons.Material.Filled.Tune">설정</MudNavLink>
-        </MudNavMenu>
-        <div class="admin-drawer-footer">
-            <MudText Typo="Typo.caption">운영 기준</MudText>
-            <MudText Typo="Typo.body2">변경 사항은 배포 후 Playwright로 검증합니다.</MudText>
-        </div>
-    </MudDrawer>
 
-    <MudMainContent Class="admin-main">
-        <MudContainer MaxWidth="MaxWidth.False" Class="admin-content">
+        <nav class="admin-nav">
+            <a href="/taxbaik/admin/dashboard" class="admin-nav-link">대시보드</a>
+
+            <details open>
+                <summary>CRM & 세무관리</summary>
+                <a href="/taxbaik/admin/tax-profiles" class="admin-nav-link">세무 프로필</a>
+                <a href="/taxbaik/admin/tax-filing-schedules" class="admin-nav-link">신고 일정</a>
+                <a href="/taxbaik/admin/contracts" class="admin-nav-link">계약 관리</a>
+                <a href="/taxbaik/admin/consulting-activities" class="admin-nav-link">상담 활동</a>
+                <a href="/taxbaik/admin/revenue-trackings" class="admin-nav-link">수익 추적</a>
+            </details>
+
+            <details>
+                <summary>고객 관리</summary>
+                <a href="/taxbaik/admin/clients" class="admin-nav-link">고객 카드</a>
+                <a href="/taxbaik/admin/tax-filings" class="admin-nav-link">세무신고</a>
+            </details>
+
+            <details>
+                <summary>홈페이지</summary>
+                <a href="/taxbaik/admin/announcements" class="admin-nav-link">공지사항</a>
+                <a href="/taxbaik/admin/faqs" class="admin-nav-link">FAQ 관리</a>
+                <a href="/taxbaik/admin/blog" class="admin-nav-link">블로그 관리</a>
+                <a href="/taxbaik/admin/season-simulator" class="admin-nav-link">시즌 시뮬레이터</a>
+            </details>
+
+            <a href="/taxbaik/admin/inquiries" class="admin-nav-link">문의 관리</a>
+            <a href="/taxbaik/admin/settings" class="admin-nav-link">설정</a>
+        </nav>
+
+        <div class="admin-drawer-footer">
+            <div class="admin-footer-item">
+                <span class="material-icons">shield</span>
+                <span>보안 모드</span>
+            </div>
+            <div class="admin-footer-meta">Fluent UI Blazor 기반 관리자 콘솔</div>
+        </div>
+    </aside>
+
+    <main class="admin-content">
+        <div class="admin-content-inner">
             @Body
-        </MudContainer>
-    </MudMainContent>
-</MudLayout>
+        </div>
+    </main>
+</div>
 
 @code {
     private bool drawerOpen = true;
 
-    private void ToggleDrawer()
+    protected override void OnInitialized()
     {
-        drawerOpen = !drawerOpen;
+        Navigation.LocationChanged += OnLocationChanged;
+    }
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (!firstRender)
+            return;
+
+        var viewportWidth = await JS.InvokeAsync<int>("taxbaikAdminSession.getViewportWidth");
+        drawerOpen = viewportWidth >= 960;
+        StateHasChanged();
+    }
+
+    private string DrawerClass => drawerOpen ? "admin-drawer open" : "admin-drawer";
+
+    private void OnLocationChanged(object? sender, LocationChangedEventArgs args)
+    {
+        _ = InvokeAsync(() => JS.InvokeVoidAsync("taxbaikAdminSession.showLoading"));
+    }
+
+    private void ToggleDrawer() => drawerOpen = !drawerOpen;
+
+    public void Dispose()
+    {
+        Navigation.LocationChanged -= OnLocationChanged;
     }
 }

TaxBaik.Web/Components/Admin/Pages/Announcements/AnnouncementEdit.razor

@@ -2,156 +2,96 @@
 @page "/admin/announcements/{Id:int}/edit"
 @attribute [Authorize]
 @using TaxBaik.Application.DTOs
-@using TaxBaik.Application.Services
-@inject AnnouncementService AnnouncementService
+@using TaxBaik.Web.Services
+@inject IAnnouncementBrowserClient AnnouncementClient
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>@(Id.HasValue ? "공지 수정" : "공지 등록")</PageTitle>
 
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Homepage</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">@(Id.HasValue ? "공지 수정" : "공지 등록")</MudText>
+        <div class="admin-eyebrow">Homepage</div>
+        <h1 class="admin-page-title">@(Id.HasValue ? "공지 수정" : "공지 등록")</h1>
     </div>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
-    <MudForm @ref="form">
-        <MudGrid>
-            <MudItem xs="12">
-                <MudTextField @bind-Value="model.Title"
-                              Label="제목"
-                              Variant="Variant.Outlined"
-                              Required="true"
-                              RequiredError="제목을 입력하세요."
-                              HelperText="홈페이지 상단 공지 바에 표시되는 텍스트입니다." />
-            </MudItem>
-
-            <MudItem xs="12">
-                <MudTextField @bind-Value="model.Content"
-                              Label="상세 내용 (선택)"
-                              Variant="Variant.Outlined"
-                              Lines="3"
-                              HelperText="부가 설명이 있을 경우 입력합니다. 없으면 제목만 표시됩니다." />
-            </MudItem>
-
-            <MudItem xs="12" sm="6">
-                <MudSelect @bind-Value="model.DisplayType"
-                           Label="유형"
-                           Variant="Variant.Outlined">
-                    <MudSelectItem Value="@("info")">일반 (파란색)</MudSelectItem>
-                    <MudSelectItem Value="@("banner")">배너 (주황색) — 중요 이벤트</MudSelectItem>
-                    <MudSelectItem Value="@("urgent")">긴급 (빨간색) — 마감 임박</MudSelectItem>
-                </MudSelect>
-            </MudItem>
-
-            <MudItem xs="12" sm="6">
-                <MudNumericField @bind-Value="model.SortOrder"
-                                 Label="노출 순서"
-                                 Variant="Variant.Outlined"
-                                 HelperText="숫자가 클수록 먼저 표시됩니다." />
-            </MudItem>
-
-            <MudItem xs="12" sm="6">
-                <MudDatePicker @bind-Date="startsAtDate"
-                               Label="게시 시작일 (비우면 즉시)"
-                               Variant="Variant.Outlined"
-                               DateFormat="yyyy-MM-dd"
-                               Clearable="true" />
-            </MudItem>
-
-            <MudItem xs="12" sm="6">
-                <MudDatePicker @bind-Date="endsAtDate"
-                               Label="게시 종료일 (비우면 무기한)"
-                               Variant="Variant.Outlined"
-                               DateFormat="yyyy-MM-dd"
-                               Clearable="true" />
-            </MudItem>
-
-            <MudItem xs="12">
-                <MudSwitch @bind-Checked="model.IsActive"
-                           Label="@(model.IsActive ? "활성화 (홈페이지에 노출)" : "비활성화 (홈페이지 미노출)")"
-                           Color="Color.Primary" />
-            </MudItem>
-        </MudGrid>
-
-        <div class="d-flex gap-2 mt-4">
-            <MudButton Variant="Variant.Filled" Color="Color.Primary"
-                       StartIcon="@Icons.Material.Filled.Save"
-                       Disabled="isSaving"
-                       @onclick="SaveAsync">
-                @(isSaving ? "저장 중..." : "저장")
-            </MudButton>
-            <MudButton Variant="Variant.Outlined"
-                       @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/announcements"))">
-                취소
-            </MudButton>
+<div class="admin-surface" style="max-width:720px;">
+    <form class="admin-dialog-card" @onsubmit="SaveAsync" @onsubmit:preventDefault="true">
+        <label>제목 * <input class="admin-input" @bind="model.Title" /></label>
+        <label>상세 내용 (선택) <textarea class="admin-input" rows="3" @bind="model.Content"></textarea></label>
+        <label>유형
+            <select class="admin-input" @bind="model.DisplayType">
+                <option value="info">일반 (파란색)</option>
+                <option value="banner">배너 (주황색)</option>
+                <option value="urgent">긴급 (빨간색)</option>
+            </select>
+        </label>
+        <label>노출 순서 <input class="admin-input" type="number" @bind="model.SortOrder" /></label>
+        <label>게시 시작일 <input class="admin-input" type="text" placeholder="yyyy-MM-dd" @bind="StartsAtText" /></label>
+        <label>게시 종료일 <input class="admin-input" type="text" placeholder="yyyy-MM-dd" @bind="EndsAtText" /></label>
+        <label><input type="checkbox" @bind="model.IsActive" /> @(model.IsActive ? "활성화" : "비활성화")</label>
+        <div class="admin-dialog-actions">
+            <button type="submit" class="site-button primary" disabled="@isSaving">저장</button>
+            <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/announcements")'>취소</button>
         </div>
-    </MudForm>
-</MudPaper>
+    </form>
+</div>
 
 @code {
     [Parameter] public int? Id { get; set; }
-
-    private MudForm? form;
     private bool isSaving;
     private DateTime? startsAtDate;
     private DateTime? endsAtDate;
-
     private AnnouncementDto model = new();
+    private string StartsAtText { get => startsAtDate?.ToString("yyyy-MM-dd") ?? ""; set => startsAtDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+    private string EndsAtText { get => endsAtDate?.ToString("yyyy-MM-dd") ?? ""; set => endsAtDate = DateTime.TryParse(value, out var dt) ? dt : null; }
 
     protected override async Task OnInitializedAsync()
     {
         if (Id.HasValue)
         {
-            var entity = await AnnouncementService.GetByIdAsync(Id.Value);
-            if (entity is null)
+            try
+            {
+                var entity = await AnnouncementClient.GetByIdAsync(Id.Value);
+                if (entity is null)
+                {
+                    Navigation.NavigateTo("/taxbaik/admin/announcements");
+                    return;
+                }
+                model = new AnnouncementDto
+                {
+                    Id = entity.Id,
+                    Title = entity.Title,
+                    Content = entity.Content,
+                    DisplayType = entity.DisplayType,
+                    IsActive = entity.IsActive,
+                    SortOrder = entity.SortOrder
+                };
+                startsAtDate = entity.StartsAt?.ToLocalTime();
+                endsAtDate = entity.EndsAt?.ToLocalTime();
+            }
+            catch
             {
                 Navigation.NavigateTo("/taxbaik/admin/announcements");
-                return;
             }
-            model = new AnnouncementDto
-            {
-                Id          = entity.Id,
-                Title       = entity.Title,
-                Content     = entity.Content,
-                DisplayType = entity.DisplayType,
-                IsActive    = entity.IsActive,
-                SortOrder   = entity.SortOrder
-            };
-            startsAtDate = entity.StartsAt?.ToLocalTime();
-            endsAtDate   = entity.EndsAt?.ToLocalTime();
         }
     }
 
     private async Task SaveAsync()
     {
-        if (form is null) return;
-        await form.Validate();
-        if (!form.IsValid) return;
-
         isSaving = true;
         try
         {
-            model.StartsAt = startsAtDate.HasValue
-                ? DateTime.SpecifyKind(startsAtDate.Value.Date, DateTimeKind.Local).ToUniversalTime()
-                : null;
-            model.EndsAt = endsAtDate.HasValue
-                ? DateTime.SpecifyKind(endsAtDate.Value.Date.AddDays(1).AddSeconds(-1), DateTimeKind.Local).ToUniversalTime()
-                : null;
-
-            if (Id.HasValue)
-                await AnnouncementService.UpdateAsync(model);
-            else
-                await AnnouncementService.CreateAsync(model);
-
-            Snackbar.Add("공지사항이 저장되었습니다.", Severity.Success);
+            model.StartsAt = startsAtDate.HasValue ? DateTime.SpecifyKind(startsAtDate.Value.Date, DateTimeKind.Local).ToUniversalTime() : null;
+            model.EndsAt = endsAtDate.HasValue ? DateTime.SpecifyKind(endsAtDate.Value.Date.AddDays(1).AddSeconds(-1), DateTimeKind.Local).ToUniversalTime() : null;
+            var result = Id.HasValue ? await AnnouncementClient.UpdateAsync(Id.Value, model) : await AnnouncementClient.CreateAsync(model);
+            await JS.InvokeVoidAsync("alert", result != null ? "공지사항이 저장되었습니다." : "저장 실패");
             Navigation.NavigateTo("/taxbaik/admin/announcements");
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
         }
         finally
         {

TaxBaik.Web/Components/Admin/Pages/Announcements/AnnouncementList.razor

@@ -1,119 +1,135 @@
 @page "/admin/announcements"
 @attribute [Authorize]
-@using TaxBaik.Application.Services
+@using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
-@inject AnnouncementService AnnouncementService
+@inject IAnnouncementBrowserClient AnnouncementClient
 @inject NavigationManager Navigation
-@inject IDialogService DialogService
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>공지사항 관리</PageTitle>
 
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Homepage</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">공지사항 관리</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">홈페이지 상단에 노출되는 공지사항을 등록하고 관리합니다.</MudText>
+        <div class="admin-eyebrow">Homepage</div>
+        <h1 class="admin-page-title">공지사항 관리</h1>
+        <p class="admin-page-subtitle">홈페이지 상단에 노출되는 공지사항을 등록하고 관리합니다.</p>
     </div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary"
-               StartIcon="@Icons.Material.Filled.Add"
-               Href="/taxbaik/admin/announcements/create">
-        공지 등록
-    </MudButton>
+    <a class="site-button primary" href="/taxbaik/admin/announcements/create">공지 등록</a>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
+<div class="admin-surface">
     @if (announcements is null)
     {
-        <MudProgressLinear Indeterminate="true" />
+        <Skeleton Count="5" CssClass="taxbaik-skeleton-grid" />
     }
     else if (!announcements.Any())
     {
-        <MudText Class="pa-4 text-muted">등록된 공지사항이 없습니다.</MudText>
+        <div class="muted">등록된 공지사항이 없습니다.</div>
     }
     else
     {
-        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
-            <thead>
-                <tr>
-                    <th>제목</th>
-                    <th>유형</th>
-                    <th>상태</th>
-                    <th>게시 기간</th>
-                    <th>순서</th>
-                    <th></th>
-                </tr>
-            </thead>
-            <tbody>
-                @foreach (var item in announcements)
-                {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
                     <tr>
-                        <td>@item.Title</td>
-                        <td>
-                            <MudChip Size="Size.Small" Color="@GetTypeColor(item.DisplayType)">
-                                @GetTypeLabel(item.DisplayType)
-                            </MudChip>
-                        </td>
-                        <td>
-                            @if (IsCurrentlyActive(item))
-                            {
-                                <MudChip Size="Size.Small" Color="Color.Success">노출 중</MudChip>
-                            }
-                            else if (!item.IsActive)
-                            {
-                                <MudChip Size="Size.Small" Color="Color.Default">비활성</MudChip>
-                            }
-                            else
-                            {
-                                <MudChip Size="Size.Small" Color="Color.Warning">기간 외</MudChip>
-                            }
-                        </td>
-                        <td class="small">
-                            @FormatPeriod(item)
-                        </td>
-                        <td>@item.SortOrder</td>
-                        <td>
-                            <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
-                                <MudButton @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/announcements/{item.Id}/edit"))">
-                                    수정
-                                </MudButton>
-                                <MudButton Color="Color.Error" @onclick="@(() => DeleteAsync(item))">
-                                    삭제
-                                </MudButton>
-                            </MudButtonGroup>
-                        </td>
+                        <th>제목</th>
+                        <th>유형</th>
+                        <th>상태</th>
+                        <th>게시 기간</th>
+                        <th>순서</th>
+                        <th></th>
                     </tr>
-                }
-            </tbody>
-        </MudSimpleTable>
+                </thead>
+                <tbody>
+                    @foreach (var item in announcements)
+                    {
+                        <tr>
+                            <td>@item.Title</td>
+                            <td><span class="status-pill info">@GetTypeLabel(item.DisplayType)</span></td>
+                            <td>
+                                @if (IsCurrentlyActive(item))
+                                {
+                                    <span class="status-pill success">노출 중</span>
+                                }
+                                else if (!item.IsActive)
+                                {
+                                    <span class="status-pill default">비활성</span>
+                                }
+                                else
+                                {
+                                    <span class="status-pill warning">기간 외</span>
+                                }
+                            </td>
+                            <td class="small">@FormatPeriod(item)</td>
+                            <td>@item.SortOrder</td>
+                            <td>
+                                <div class="admin-actions">
+                                    <button type="button" class="admin-icon-button" @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/announcements/{item.Id}/edit"))">✎</button>
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteAsync(item))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
     }
-</MudPaper>
+</div>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<Announcement>? announcements;
 
-    protected override async Task OnInitializedAsync()
+    protected override async Task OnAfterRenderAsync(bool firstRender)
     {
-        await LoadAsync();
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadAsync();
+                StateHasChanged();
+            }
+        }
     }
 
     private async Task LoadAsync()
     {
-        announcements = (await AnnouncementService.GetAllAsync()).ToList();
+        try
+        {
+            announcements = (await AnnouncementClient.GetAllAsync()).ToList();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+            announcements = [];
+        }
     }
 
     private async Task DeleteAsync(Announcement item)
     {
-        var confirmed = await DialogService.ShowMessageBox(
-            "공지 삭제",
-            $"'{item.Title}' 공지를 삭제하시겠습니까?",
-            yesText: "삭제", cancelText: "취소");
+        var confirmed = await JS.InvokeAsync<bool>("confirm", $"'{item.Title}' 공지를 삭제하시겠습니까?");
+        if (!confirmed) return;
 
-        if (confirmed != true) return;
-
-        await AnnouncementService.DeleteAsync(item.Id);
-        Snackbar.Add("공지사항이 삭제되었습니다.", Severity.Success);
-        await LoadAsync();
+        try
+        {
+            var success = await AnnouncementClient.DeleteAsync(item.Id);
+            if (success)
+            {
+                await JS.InvokeVoidAsync("alert", "공지사항이 삭제되었습니다.");
+                await LoadAsync();
+            }
+            else
+            {
+                await JS.InvokeVoidAsync("alert", "삭제 실패");
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+        }
     }
 
     private static bool IsCurrentlyActive(Announcement a)
@@ -121,28 +137,21 @@
         if (!a.IsActive) return false;
         var now = DateTime.UtcNow;
         if (a.StartsAt.HasValue && a.StartsAt > now) return false;
-        if (a.EndsAt.HasValue   && a.EndsAt   < now) return false;
+        if (a.EndsAt.HasValue && a.EndsAt < now) return false;
         return true;
     }
 
     private static string FormatPeriod(Announcement a)
     {
         var start = a.StartsAt?.ToLocalTime().ToString("MM/dd") ?? "즉시";
-        var end   = a.EndsAt?.ToLocalTime().ToString("MM/dd")   ?? "무기한";
+        var end = a.EndsAt?.ToLocalTime().ToString("MM/dd") ?? "무기한";
         return $"{start} ~ {end}";
     }
 
-    private static Color GetTypeColor(string type) => type switch
-    {
-        "urgent" => Color.Error,
-        "banner" => Color.Warning,
-        _        => Color.Info
-    };
-
     private static string GetTypeLabel(string type) => type switch
     {
         "urgent" => "긴급",
         "banner" => "배너",
-        _        => "일반"
+        _ => "일반"
     };
 }

TaxBaik.Web/Components/Admin/Pages/Blog/BlogCreate.razor

@@ -6,53 +6,45 @@
 @inject BlogService BlogService
 @inject ICategoryRepository CategoryRepository
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>새 포스트 작성</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Content</div>
+        <h1 class="admin-page-title">새 포스트 작성</h1>
+        <p class="admin-page-subtitle">새로운 블로그 포스트를 작성합니다.</p>
+    </div>
+    <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/blog")'>취소</button>
+</section>
 
-<MudText Typo="Typo.h5" Class="mb-4">📝 새 포스트</MudText>
-
-<MudPaper Class="pa-4" Elevation="1">
-    <MudForm @ref="form">
-        <MudTextField @bind-Value="model.Title" Label="제목"
-            Variant="Variant.Outlined" Class="mb-4" Required="true" />
-
-        <MudSelect @bind-Value="model.CategoryId" Label="카테고리"
-            Variant="Variant.Outlined" Class="mb-4">
-            @foreach (var category in categories)
-            {
-                <MudSelectItem Value="@category.Id">@category.Name</MudSelectItem>
-            }
-        </MudSelect>
-
-        <MudTextField @bind-Value="model.Content" Label="본문"
-            Variant="Variant.Outlined" Lines="10" Class="mb-4" Required="true" />
-
-        <MudTextField @bind-Value="model.Tags" Label="태그 (쉼표로 구분)"
-            Variant="Variant.Outlined" Class="mb-4" />
-
-        <MudTextField @bind-Value="model.SeoTitle" Label="SEO 제목"
-            Variant="Variant.Outlined" Class="mb-4" />
-
-        <MudTextField @bind-Value="model.SeoDescription" Label="SEO 설명"
-            Variant="Variant.Outlined" Lines="3" Class="mb-4" />
-
-        <MudCheckBox @bind-Checked="model.IsPublished" Label="즉시 발행" Class="mb-4" />
-
-        <div class="d-flex gap-2">
-            <MudButton Variant="Variant.Filled" Color="Color.Primary"
-                @onclick="SavePost">저장</MudButton>
-            <MudButton Variant="Variant.Outlined" @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/blog"))">
-                취소
-            </MudButton>
+<div class="admin-surface mt-4">
+    <form class="admin-dialog-card" @onsubmit="SavePost" @onsubmit:preventDefault="true">
+        <label>제목 * <input class="admin-input" @bind="model.Title" /></label>
+        <label>카테고리
+            <select class="admin-input" @bind="CategoryIdText">
+                <option value="">선택하세요</option>
+                @foreach (var category in categories)
+                {
+                    <option value="@category.Id.ToString()">@category.Name</option>
+                }
+            </select>
+        </label>
+        <label>본문 * <textarea class="admin-input" rows="10" @bind="model.Content"></textarea></label>
+        <label>태그 (쉼표로 구분) <input class="admin-input" @bind="model.Tags" /></label>
+        <label>SEO 제목 <input class="admin-input" @bind="model.SeoTitle" /></label>
+        <label>SEO 설명 <textarea class="admin-input" rows="3" @bind="model.SeoDescription"></textarea></label>
+        <label><input type="checkbox" @bind="model.IsPublished" /> 즉시 발행</label>
+        <div class="admin-dialog-actions">
+            <button type="submit" class="site-button primary">저장</button>
         </div>
-    </MudForm>
-</MudPaper>
+    </form>
+</div>
 
 @code {
-    private MudForm? form;
     private List<Domain.Entities.Category> categories = [];
     private CreatePostModel model = new();
+    private string CategoryIdText { get => model.CategoryId?.ToString() ?? ""; set => model.CategoryId = int.TryParse(value, out var id) ? id : null; }
 
     protected override async Task OnInitializedAsync()
     {
@@ -61,13 +53,6 @@
 
     private async Task SavePost()
     {
-        if (form == null)
-            return;
-
-        await form.Validate();
-        if (!form.IsValid)
-            return;
-
         try
         {
             await BlogService.CreateAsync(new CreateBlogPostDto
@@ -81,12 +66,12 @@
                 IsPublished = model.IsPublished
             });
 
-            Snackbar.Add("포스트가 저장되었습니다.", Severity.Success);
+            await JS.InvokeVoidAsync("alert", "포스트가 저장되었습니다.");
             Navigation.NavigateTo("/taxbaik/admin/blog");
         }
         catch (ValidationException ex)
         {
-            Snackbar.Add(ex.Message, Severity.Error);
+            await JS.InvokeVoidAsync("alert", ex.Message);
         }
     }
 

TaxBaik.Web/Components/Admin/Pages/Blog/BlogEdit.razor

@@ -0,0 +1,139 @@
+@page "/admin/blog/{id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Application.Services
+@using TaxBaik.Domain.Interfaces
+@inject BlogService BlogService
+@inject ICategoryRepository CategoryRepository
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>포스트 수정</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Content</div>
+        <h1 class="admin-page-title">포스트 수정</h1>
+        <p class="admin-page-subtitle">블로그 포스트를 수정합니다.</p>
+    </div>
+    <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/blog")'>취소</button>
+</section>
+
+@if (isLoading)
+{
+    <div class="admin-surface mt-4"><Skeleton Count="4" CssClass="taxbaik-skeleton-grid" /></div>
+}
+else if (post == null)
+{
+    <div class="admin-surface mt-4">포스트를 찾을 수 없습니다.</div>
+}
+else
+{
+    <div class="admin-surface mt-4">
+        <form class="admin-dialog-card" @onsubmit="SavePost" @onsubmit:preventDefault="true">
+            <label>제목 * <input class="admin-input" @bind="model.Title" /></label>
+            <label>카테고리
+                <select class="admin-input" @bind="CategoryIdText">
+                    <option value="">선택하세요</option>
+                    @foreach (var category in categories)
+                    {
+                        <option value="@category.Id.ToString()">@category.Name</option>
+                    }
+                </select>
+            </label>
+            <label>본문 * <textarea class="admin-input" rows="10" @bind="model.Content"></textarea></label>
+            <label>태그 (쉼표로 구분) <input class="admin-input" @bind="model.Tags" /></label>
+            <label>SEO 제목 <input class="admin-input" @bind="model.SeoTitle" /></label>
+            <label>SEO 설명 <textarea class="admin-input" rows="3" @bind="model.SeoDescription"></textarea></label>
+            <label><input type="checkbox" @bind="model.IsPublished" /> 발행</label>
+            <div class="admin-dialog-actions">
+                <button type="submit" class="site-button primary">저장</button>
+                <button type="button" class="site-button secondary" @onclick="DeletePost">삭제</button>
+            </div>
+        </form>
+    </div>
+}
+
+@code {
+    [Parameter] public int Id { get; set; }
+    private Domain.Entities.BlogPost? post;
+    private List<Domain.Entities.Category> categories = [];
+    private EditPostModel model = new();
+    private bool isLoading = true;
+    private string CategoryIdText { get => model.CategoryId?.ToString() ?? ""; set => model.CategoryId = int.TryParse(value, out var id) ? id : null; }
+
+    protected override async Task OnInitializedAsync()
+    {
+        try
+        {
+            post = await BlogService.GetByIdAsync(Id);
+            if (post != null)
+            {
+                categories = (await CategoryRepository.GetAllAsync()).ToList();
+                MapPostToModel(post);
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"포스트 로드 실패: {ex.Message}");
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private void MapPostToModel(Domain.Entities.BlogPost post)
+    {
+        model.Title = post.Title;
+        model.Content = post.Content;
+        model.CategoryId = post.CategoryId;
+        model.Tags = post.Tags;
+        model.SeoTitle = post.SeoTitle;
+        model.SeoDescription = post.SeoDescription;
+        model.IsPublished = post.IsPublished;
+    }
+
+    private async Task SavePost()
+    {
+        if (post == null) return;
+        try
+        {
+            await BlogService.UpdateAsync(post.Id, new CreateBlogPostDto
+            {
+                Title = model.Title,
+                Content = model.Content,
+                CategoryId = model.CategoryId,
+                Tags = model.Tags,
+                SeoTitle = model.SeoTitle,
+                SeoDescription = model.SeoDescription,
+                IsPublished = model.IsPublished
+            });
+            await JS.InvokeVoidAsync("alert", "포스트가 저장되었습니다.");
+            Navigation.NavigateTo("/taxbaik/admin/blog");
+        }
+        catch (ValidationException ex)
+        {
+            await JS.InvokeVoidAsync("alert", ex.Message);
+        }
+    }
+
+    private async Task DeletePost()
+    {
+        if (post == null) return;
+        if (!await JS.InvokeAsync<bool>("confirm", "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.")) return;
+        await BlogService.DeleteAsync(post.Id);
+        await JS.InvokeVoidAsync("alert", "포스트가 삭제되었습니다.");
+        Navigation.NavigateTo("/taxbaik/admin/blog");
+    }
+
+    private class EditPostModel
+    {
+        public string Title { get; set; } = "";
+        public string Content { get; set; } = "";
+        public int? CategoryId { get; set; }
+        public string? Tags { get; set; }
+        public string? SeoTitle { get; set; }
+        public string? SeoDescription { get; set; }
+        public bool IsPublished { get; set; }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Blog/BlogList.razor

@@ -1,55 +1,72 @@
 @page "/admin/blog"
 @attribute [Authorize]
 @inject IApiClient ApiClient
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>블로그 관리</PageTitle>
-
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Content</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">블로그 관리</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">검색 유입 콘텐츠의 발행 상태와 성과를 관리합니다.</MudText>
+        <div class="admin-eyebrow">Content</div>
+        <h1 class="admin-page-title">블로그 관리</h1>
+        <p class="admin-page-subtitle">검색 유입 콘텐츠의 발행 상태와 성과를 관리합니다.</p>
     </div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.EditNote"
-        Href="/taxbaik/admin/blog/create">새 포스트 작성</MudButton>
+    <button type="button" class="site-button primary" @onclick='() => NavTo("/taxbaik/admin/blog/create")'>새 포스트 작성</button>
 </section>
 
-<MudPaper Class="admin-surface mb-4" Elevation="0">
-    <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween">
-        <MudText Typo="Typo.subtitle1">@($"전체 포스트 {totalPosts}개")</MudText>
-        <MudText Typo="Typo.body2">페이지 @currentPage / @totalPages</MudText>
-    </MudStack>
-</MudPaper>
+<div class="admin-surface mb-4">
+    <div class="admin-summary-bar">
+        <span>전체 포스트: @($"{totalPosts}개")</span>
+        <span>페이지 @currentPage / @totalPages</span>
+    </div>
+</div>
 
-<MudDataGrid Items="@posts" Striped="true" Hoverable="true" Loading="@isLoading" Class="admin-grid">
-    <Columns>
-        <PropertyColumn Property="x => x.Title" Title="제목" />
-        <PropertyColumn Property="x => x.IsPublished" Title="발행">
-            <CellTemplate Context="cell">
-                <MudCheckBox T="bool" Value="@cell.Item.IsPublished"
-                    ValueChanged="@(async (bool value) => await TogglePublish(cell.Item, value))" />
-            </CellTemplate>
-        </PropertyColumn>
-        <PropertyColumn Property="x => x.ViewCount" Title="조회수" />
-        <PropertyColumn Property="x => x.CreatedAt" Title="작성일" Format="yyyy-MM-dd" />
-        <TemplateColumn>
-            <CellTemplate Context="cell">
-                <MudButton Variant="Variant.Outlined" Size="Size.Small" Color="Color.Primary"
-                    Href="@($"/taxbaik/admin/blog/{cell.Item.Id}/edit")">수정하기</MudButton>
-                <MudButton Variant="Variant.Text" Size="Size.Small" Color="Color.Error"
-                    @onclick="@(async () => await DeletePost(cell.Item.Id))">삭제</MudButton>
-            </CellTemplate>
-        </TemplateColumn>
-    </Columns>
-</MudDataGrid>
+<div class="admin-surface">
+    @if (isLoading)
+    {
+        <Skeleton Count="6" CssClass="taxbaik-skeleton-grid" />
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>제목</th>
+                        <th>발행</th>
+                        <th>조회수</th>
+                        <th>작성일</th>
+                        <th></th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var post in posts)
+                    {
+                        <tr>
+                            <td>@post.Title</td>
+                            <td><label><input type="checkbox" checked="@post.IsPublished" @onchange="@(async e => await TogglePublish(post, (bool)e.Value!))" /> 발행</label></td>
+                            <td>@post.ViewCount</td>
+                            <td>@post.CreatedAt.ToString("yyyy-MM-dd")</td>
+                            <td>
+                                <div class="admin-row-actions">
+                                    <a class="site-button secondary" href="@($"/taxbaik/admin/blog/{post.Id}/edit")">수정</a>
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(async () => await DeletePost(post.Id))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    }
+</div>
 
-<MudStack Row="true" Justify="Justify.Center" Class="mt-4" Spacing="2">
-    <MudButton Variant="Variant.Outlined" Disabled="@(currentPage <= 1 || isLoading)" @onclick="PreviousPage">이전</MudButton>
-    <MudButton Variant="Variant.Outlined" Disabled="@(currentPage >= totalPages || isLoading)" @onclick="NextPage">다음</MudButton>
-</MudStack>
+<div class="admin-pagination">
+    <button type="button" class="site-button secondary" disabled="@(currentPage <= 1 || isLoading)" @onclick="PreviousPage">이전</button>
+    <button type="button" class="site-button secondary" disabled="@(currentPage >= totalPages || isLoading)" @onclick="NextPage">다음</button>
+</div>
 
 @code {
+    [CascadingParameter] private Task<AuthenticationState>? AuthStateTask { get; set; }
     private List<TaxBaik.Domain.Entities.BlogPost> posts = [];
     private bool isLoading = true;
     private int currentPage = 1;
@@ -57,11 +74,21 @@
     private int totalPosts = 0;
     private const int PageSize = 20;
 
-    protected override async Task OnInitializedAsync()
+    protected override async Task OnAfterRenderAsync(bool firstRender)
     {
-        await LoadPosts();
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadPosts();
+                StateHasChanged();
+            }
+        }
     }
 
+    private string NavTo(string url) => url;
+
     private async Task LoadPosts()
     {
         isLoading = true;
@@ -78,58 +105,33 @@
             totalPosts = 0;
             totalPages = 1;
         }
-        isLoading = false;
+        finally
+        {
+            isLoading = false;
+        }
     }
 
-    private async Task PreviousPage()
-    {
-        if (currentPage <= 1)
-            return;
-
-        currentPage--;
-        await LoadPosts();
-    }
-
-    private async Task NextPage()
-    {
-        if (currentPage >= totalPages)
-            return;
-
-        currentPage++;
-        await LoadPosts();
-    }
+    private async Task PreviousPage() { if (currentPage > 1) { currentPage--; await LoadPosts(); } }
+    private async Task NextPage() { if (currentPage < totalPages) { currentPage++; await LoadPosts(); } }
 
     private async Task TogglePublish(TaxBaik.Domain.Entities.BlogPost post, bool isPublished)
     {
         var previous = post.IsPublished;
         post.IsPublished = isPublished;
-        var result = await ApiClient.PutAsync<TaxBaik.Domain.Entities.BlogPost>($"blog/{post.Id}", new
-        {
-            post.Title,
-            post.Content,
-            post.CategoryId,
-            post.Tags,
-            post.SeoTitle,
-            post.SeoDescription,
-            post.ThumbnailUrl,
-            IsPublished = isPublished,
-            post.AuthorId
-        });
-
+        var result = await ApiClient.PutAsync<TaxBaik.Domain.Entities.BlogPost>($"blog/{post.Id}", new { post.Title, post.Content, post.CategoryId, post.Tags, post.SeoTitle, post.SeoDescription, post.ThumbnailUrl, IsPublished = isPublished, post.AuthorId });
         if (result == null)
         {
             post.IsPublished = previous;
-            Snackbar.Add("발행 상태 변경에 실패했습니다.", Severity.Error);
+            await JS.InvokeVoidAsync("alert", "발행 상태 변경에 실패했습니다.");
             return;
         }
-
-        Snackbar.Add("발행 상태가 변경되었습니다.", Severity.Success);
+        await JS.InvokeVoidAsync("alert", "발행 상태가 변경되었습니다.");
     }
 
     private async Task DeletePost(int postId)
     {
         await ApiClient.DeleteAsync($"blog/{postId}");
-        Snackbar.Add("포스트가 삭제되었습니다.", Severity.Success);
+        await JS.InvokeVoidAsync("alert", "포스트가 삭제되었습니다.");
         await LoadPosts();
     }
 

TaxBaik.Web/Components/Admin/Pages/Clients/ClientDetail.razor

@@ -0,0 +1,190 @@
+@page "/admin/clients/{ClientId:int}"
+@attribute [Authorize]
+@using TaxBaik.Application.Services
+@inject ClientService ClientService
+@inject ConsultationService ConsultationService
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>고객 상세</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Client Details</div>
+        <h1 class="admin-page-title">고객 상세</h1>
+        <p class="admin-page-subtitle">고객 정보와 상담 이력을 관리합니다.</p>
+    </div>
+</section>
+
+@if (client == null)
+{
+    <div class="admin-surface mt-4">고객을 찾을 수 없습니다.</div>
+}
+else
+{
+    <div class="admin-page-actions">
+        <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/clients")'>목록으로</button>
+        <a class="site-button secondary" href="@($"/taxbaik/admin/clients/{ClientId}/edit")">수정</a>
+    </div>
+
+    <div class="admin-detail-grid">
+        <section class="admin-surface">
+            <h3 class="admin-section-title">고객 정보</h3>
+            <div class="admin-kv-grid">
+                <div><span>이름</span><strong>@client.Name</strong></div>
+                <div><span>상호</span><strong>@(client.CompanyName ?? "-")</strong></div>
+                <div><span>연락처</span><strong>@(client.Phone ?? "-")</strong></div>
+                <div><span>이메일</span><strong>@(client.Email ?? "-")</strong></div>
+                <div><span>서비스</span><strong>@(client.ServiceType ?? "-")</strong></div>
+                <div><span>사업자 유형</span><strong>@(client.TaxType ?? "-")</strong></div>
+                <div><span>유입 경로</span><strong>@(client.Source ?? "-")</strong></div>
+                <div><span>등록일</span><strong>@client.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd")</strong></div>
+                @if (!string.IsNullOrWhiteSpace(client.Memo))
+                {
+                    <div class="span-2"><span>메모</span><strong style="white-space: pre-wrap;">@client.Memo</strong></div>
+                }
+            </div>
+        </section>
+
+        <section class="admin-surface">
+            <div class="admin-section-header compact">
+                <div>
+                    <h3 class="admin-section-title">상담 이력</h3>
+                </div>
+                <button type="button" class="site-button primary" @onclick="OpenAddConsultation">+ 상담 추가</button>
+            </div>
+
+            @if (showAddForm)
+            {
+                <form class="admin-dialog-card mb-4" @onsubmit="AddConsultation" @onsubmit:preventDefault="true">
+                    <label>상담일 <input class="admin-input" type="text" placeholder="2026-06-29" @bind="ConsultationDateText" /></label>
+                    <label>서비스 분야
+                        <select class="admin-input" @bind="newServiceType">
+                            <option value="">선택하세요</option>
+                            @foreach (var t in ClientService.ServiceTypes)
+                            {
+                                <option value="@t">@t</option>
+                            }
+                        </select>
+                    </label>
+                    <label>상담 내용 * <textarea class="admin-input" rows="3" @bind="newSummary"></textarea></label>
+                    <label>결과
+                        <select class="admin-input" @bind="newResult">
+                            <option value="">-</option>
+                            @foreach (var r in ConsultationService.Results)
+                            {
+                                <option value="@r">@r</option>
+                            }
+                        </select>
+                    </label>
+                    <label>수임료 (원) <input class="admin-input" type="text" placeholder="100000" @bind="FeeText" /></label>
+                    <div class="admin-dialog-actions">
+                        <button type="submit" class="site-button primary">저장</button>
+                        <button type="button" class="site-button secondary" @onclick='() => showAddForm = false'>취소</button>
+                    </div>
+                </form>
+            }
+
+            @if (consultations.Count == 0)
+            {
+                <p class="muted">상담 이력이 없습니다.</p>
+            }
+            else
+            {
+                <div class="admin-activity-list">
+                    @foreach (var c in consultations)
+                    {
+                        <article class="admin-activity-card">
+                            <div class="admin-activity-head">
+                                <div>
+                                    <span class="muted">@c.ConsultationDate.ToString("yyyy-MM-dd") @(string.IsNullOrEmpty(c.ServiceType) ? "" : $"· {c.ServiceType}")</span>
+                                </div>
+                                <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteConsultation(c.Id))">✕</button>
+                            </div>
+                            <p style="white-space: pre-wrap;">@c.Summary</p>
+                            @if (!string.IsNullOrEmpty(c.Result))
+                            {
+                                <span class="status-pill info">@c.Result</span>
+                            }
+                            @if (c.Fee.HasValue)
+                            {
+                                <div class="muted">수임료: @c.Fee.Value.ToString("N0")원</div>
+                            }
+                        </article>
+                    }
+                </div>
+            }
+        </section>
+    </div>
+}
+
+@code {
+    [Parameter] public int ClientId { get; set; }
+    private Domain.Entities.Client? client;
+    private List<Domain.Entities.Consultation> consultations = [];
+    private bool showAddForm;
+    private DateTime? newDate = DateTime.Today;
+    private string newServiceType = "";
+    private string newSummary = "";
+    private string newResult = "";
+    private decimal? newFee;
+
+    private string ConsultationDateText { get => newDate?.ToString("yyyy-MM-dd") ?? ""; set => newDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+    private string FeeText { get => newFee?.ToString() ?? ""; set => newFee = decimal.TryParse(value, out var d) ? d : null; }
+
+    protected override async Task OnInitializedAsync() => await LoadAll();
+
+    private async Task LoadAll()
+    {
+        client = await ClientService.GetByIdAsync(ClientId);
+        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+    }
+
+    private void OpenAddConsultation()
+    {
+        showAddForm = true;
+        newDate = DateTime.Today;
+        newServiceType = "";
+        newSummary = "";
+        newResult = "";
+        newFee = null;
+    }
+
+    private async Task AddConsultation()
+    {
+        try
+        {
+            if (string.IsNullOrWhiteSpace(newSummary))
+            {
+                await JS.InvokeVoidAsync("alert", "상담 내용을 입력하세요.");
+                return;
+            }
+
+            var c = new Domain.Entities.Consultation
+            {
+                ClientId = ClientId,
+                ConsultationDate = newDate?.ToUniversalTime() ?? DateTime.UtcNow,
+                ServiceType = string.IsNullOrWhiteSpace(newServiceType) ? null : newServiceType,
+                Summary = newSummary,
+                Result = string.IsNullOrWhiteSpace(newResult) ? null : newResult,
+                Fee = newFee
+            };
+
+            await ConsultationService.CreateAsync(c);
+            showAddForm = false;
+            consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+            await JS.InvokeVoidAsync("alert", "상담이 추가되었습니다.");
+        }
+        catch (ValidationException ex)
+        {
+            await JS.InvokeVoidAsync("alert", ex.Message);
+        }
+    }
+
+    private async Task DeleteConsultation(int id)
+    {
+        if (!await JS.InvokeAsync<bool>("confirm", "이 상담을 삭제하시겠습니까?")) return;
+        await ConsultationService.DeleteAsync(id);
+        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+        await JS.InvokeVoidAsync("alert", "삭제되었습니다.");
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Clients/ClientEdit.razor

@@ -0,0 +1,147 @@
+@page "/admin/clients/create"
+@page "/admin/clients/{Id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IClientBrowserClient ClientClient
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>@(Id.HasValue ? "고객 수정" : "고객 등록")</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">CRM</div>
+        <h1 class="admin-page-title">@(Id.HasValue ? "고객 수정" : "고객 등록")</h1>
+    </div>
+    <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/clients")'>목록으로</button>
+</section>
+
+<div class="admin-surface" style="max-width:720px;">
+    @if (isLoading)
+    {
+        <Skeleton Count="5" CssClass="taxbaik-skeleton-grid" />
+    }
+    else
+    {
+        <form class="admin-dialog-card" @onsubmit="SaveAsync" @onsubmit:preventDefault="true">
+            <label>고객명 * <input class="admin-input" @bind="dto.Name" /></label>
+            <label>회사명 <input class="admin-input" @bind="dto.CompanyName" /></label>
+            <label>연락처 <input class="admin-input" @bind="dto.Phone" /></label>
+            <label>이메일 <input class="admin-input" type="email" @bind="dto.Email" /></label>
+            <label>서비스 유형
+                <select class="admin-input" @bind="dto.ServiceType">
+                    <option value="">선택하세요</option>
+                    @foreach (var t in ClientService.ServiceTypes)
+                    {
+                        <option value="@t">@t</option>
+                    }
+                </select>
+            </label>
+            <label>세금 유형
+                <select class="admin-input" @bind="dto.TaxType">
+                    <option value="">선택하세요</option>
+                    @foreach (var t in ClientService.TaxTypes)
+                    {
+                        <option value="@t">@t</option>
+                    }
+                </select>
+            </label>
+            <label>상태
+                <select class="admin-input" @bind="dto.Status">
+                    <option value="active">활성</option>
+                    <option value="inactive">비활성</option>
+                </select>
+            </label>
+            <label>유입 경로
+                <select class="admin-input" @bind="dto.Source">
+                    <option value="">선택하세요</option>
+                    @foreach (var s in ClientService.Sources)
+                    {
+                        <option value="@s">@s</option>
+                    }
+                </select>
+            </label>
+            <label>메모 <textarea class="admin-input" rows="4" @bind="dto.Memo"></textarea></label>
+            <div class="admin-dialog-actions">
+                <button type="submit" class="site-button primary" disabled="@isSaving">저장</button>
+                <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/clients")'>취소</button>
+            </div>
+        </form>
+    }
+</div>
+
+@code {
+    [Parameter] public int? Id { get; set; }
+    private CreateClientDto dto = new() { Status = "active" };
+    private bool isLoading = true;
+    private bool isSaving;
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (Id.HasValue)
+        {
+            try
+            {
+                var client = await ClientClient.GetByIdAsync(Id.Value);
+                if (client is null)
+                {
+                    await JS.InvokeVoidAsync("alert", "고객을 찾을 수 없습니다.");
+                    Navigation.NavigateTo("/taxbaik/admin/clients");
+                    return;
+                }
+                dto = new CreateClientDto
+                {
+                    Name = client.Name,
+                    CompanyName = client.CompanyName,
+                    Phone = client.Phone,
+                    Email = client.Email,
+                    ServiceType = client.ServiceType,
+                    TaxType = client.TaxType,
+                    Status = client.Status,
+                    Source = client.Source,
+                    Memo = client.Memo
+                };
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+            Navigation.NavigateTo("/taxbaik/admin/clients");
+            return;
+        }
+        }
+        isLoading = false;
+    }
+
+    private async Task SaveAsync()
+    {
+        isSaving = true;
+        try
+        {
+            if (string.IsNullOrWhiteSpace(dto.Name))
+            {
+                await JS.InvokeVoidAsync("alert", "고객명을 입력하세요.");
+                return;
+            }
+            if (Id.HasValue)
+            {
+                var result = await ClientClient.UpdateAsync(Id.Value, dto);
+                await JS.InvokeVoidAsync("alert", result != null ? "고객 정보가 수정되었습니다." : "수정에 실패했습니다.");
+            }
+            else
+            {
+                var result = await ClientClient.CreateAsync(dto);
+                await JS.InvokeVoidAsync("alert", result != null ? "고객이 등록되었습니다." : "등록에 실패했습니다.");
+            }
+            Navigation.NavigateTo("/taxbaik/admin/clients");
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
+        }
+        finally
+        {
+            isSaving = false;
+        }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Clients/ClientList.razor

@@ -0,0 +1,155 @@
+@page "/admin/clients"
+@attribute [Authorize]
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IClientBrowserClient ClientClient
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>고객 관리</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">CRM</div>
+        <h1 class="admin-page-title">고객 관리</h1>
+        <p class="admin-page-subtitle">고객 카드를 등록하고 상담 이력을 관리합니다.</p>
+    </div>
+    <button type="button" class="site-button primary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/clients/create")'>고객 등록</button>
+</section>
+
+<div class="admin-surface mb-3 pa-3">
+    <div class="admin-filter-grid">
+        <input class="admin-input" placeholder="검색 (이름·연락처·회사명)" @bind="searchText" @onkeyup="OnSearchKeyUp" />
+        <select class="admin-input" @bind="statusFilter">
+            <option value="">전체</option>
+            <option value="active">활성</option>
+            <option value="inactive">비활성</option>
+        </select>
+        <button type="button" class="site-button secondary" @onclick="SearchAsync">검색</button>
+        <button type="button" class="site-button secondary" @onclick="ResetAsync">초기화</button>
+    </div>
+</div>
+
+<div class="admin-surface">
+    @if (clients is null)
+    {
+        <Skeleton Count="6" CssClass="taxbaik-skeleton-grid" />
+    }
+    else if (!clients.Any())
+    {
+        <div class="muted mt-4">등록된 고객이 없습니다.</div>
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>이름</th>
+                        <th>회사명</th>
+                        <th>연락처</th>
+                        <th>서비스</th>
+                        <th>세금 유형</th>
+                        <th>상태</th>
+                        <th>유입 경로</th>
+                        <th>등록일</th>
+                        <th></th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var c in clients)
+                    {
+                        <tr>
+                            <td><strong>@c.Name</strong></td>
+                            <td>@(c.CompanyName ?? "—")</td>
+                            <td>@(c.Phone ?? "—")</td>
+                            <td>@(c.ServiceType ?? "—")</td>
+                            <td>@(c.TaxType ?? "—")</td>
+                            <td>@(c.Status == "active" ? "활성" : "비활성")</td>
+                            <td>@(c.Source ?? "—")</td>
+                            <td class="small">@c.CreatedAt.ToLocalTime().ToString("yy.MM.dd")</td>
+                            <td>
+                                <div class="admin-row-actions">
+                                    <button type="button" class="admin-icon-button" @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/clients/{c.Id}/edit"))">✎</button>
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteAsync(c))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+        @if (totalPages > 1)
+        {
+            <div class="admin-pagination">
+                <button type="button" class="site-button secondary" disabled="@(currentPage <= 1)" @onclick="PreviousPage">이전</button>
+                <span>@currentPage / @totalPages</span>
+                <button type="button" class="site-button secondary" disabled="@(currentPage >= totalPages)" @onclick="NextPage">다음</button>
+            </div>
+        }
+        <div class="admin-table-footer">총 @(totalCount)명</div>
+    }
+</div>
+
+@code {
+    [CascadingParameter] private Task<AuthenticationState>? AuthStateTask { get; set; }
+    private List<Client>? clients;
+    private string searchText = "";
+    private string statusFilter = "";
+    private int currentPage = 1;
+    private int totalCount;
+    private int totalPages;
+    private const int PageSize = 20;
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadAsync();
+                StateHasChanged();
+            }
+        }
+    }
+
+    private async Task LoadAsync()
+    {
+        try
+        {
+            var (items, total) = await ClientClient.GetPagedAsync(currentPage, PageSize, string.IsNullOrEmpty(statusFilter) ? null : statusFilter, string.IsNullOrEmpty(searchText) ? null : searchText);
+            clients = items.ToList();
+            totalCount = total;
+            totalPages = (int)Math.Ceiling((double)total / PageSize);
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+            clients = [];
+        }
+    }
+
+    private async Task SearchAsync() { currentPage = 1; await LoadAsync(); }
+    private async Task ResetAsync() { searchText = ""; statusFilter = ""; currentPage = 1; await LoadAsync(); }
+    private async Task PreviousPage() { if (currentPage > 1) { currentPage--; await LoadAsync(); } }
+    private async Task NextPage() { if (currentPage < totalPages) { currentPage++; await LoadAsync(); } }
+    private async Task OnSearchKeyUp(KeyboardEventArgs e) { if (e.Key == "Enter") await SearchAsync(); }
+    private async Task DeleteAsync(Client client)
+    {
+        var confirmed = await JS.InvokeAsync<bool>("confirm", $"'{client.Name}' 고객을 삭제하시겠습니까? 관련 데이터도 함께 삭제됩니다.");
+        if (!confirmed) return;
+        try
+        {
+            var success = await ClientClient.DeleteAsync(client.Id);
+            if (success)
+            {
+                await JS.InvokeVoidAsync("alert", $"{client.Name} 고객이 삭제되었습니다.");
+                await LoadAsync();
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+        }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Companies/CompanyCreate.razor

@@ -0,0 +1,51 @@
+@page "/admin/companies/create"
+@attribute [Authorize]
+@using TaxBaik.Web.Components.Admin.Forms
+@inject IApiClient ApiClient
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>고객사 등록</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Settings</div>
+        <h1 class="admin-page-title">새 고객사 등록</h1>
+        <p class="admin-page-subtitle">새로운 고객사를 추가합니다.</p>
+    </div>
+    <button type="button" class="site-button secondary" @onclick="GoBack">취소</button>
+</section>
+
+<div class="admin-surface mt-4">
+    <CompanyForm ButtonText="등록" OnSubmit="HandleCreate" OnCancel="GoBack" />
+</div>
+
+@code {
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/companies");
+    }
+
+    private async Task HandleCreate(CompanyForm.CompanyFormModel model)
+    {
+        try
+        {
+            await ApiClient.PostAsync<object>("company", new
+            {
+                companyCode = model.CompanyCode,
+                companyName = model.CompanyName,
+                contactPerson = model.ContactPerson,
+                phone = model.Phone,
+                email = model.Email,
+                memo = model.Memo
+            });
+
+            await JS.InvokeVoidAsync("alert", "고객사가 등록되었습니다.");
+            Navigation.NavigateTo("/taxbaik/admin/companies");
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"등록 실패: {ex.Message}");
+        }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Companies/CompanyEdit.razor

@@ -0,0 +1,121 @@
+@page "/admin/companies/{id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Web.Components.Admin.Forms
+@inject IApiClient ApiClient
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>고객사 수정</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Settings</div>
+        <h1 class="admin-page-title">고객사 수정</h1>
+        <p class="admin-page-subtitle">고객사 정보를 수정합니다.</p>
+    </div>
+    <button type="button" class="site-button secondary" @onclick="GoBack">취소</button>
+</section>
+
+@if (isLoading)
+{
+    <div class="admin-surface mt-4">
+        <Skeleton Count="4" CssClass="taxbaik-skeleton-grid" />
+    </div>
+}
+else if (formModel == null)
+{
+    <div class="admin-surface mt-4">고객사를 찾을 수 없습니다.</div>
+}
+else
+{
+    <div class="admin-surface mt-4">
+        <CompanyForm ButtonText="수정" InitialData="formModel" OnSubmit="HandleUpdate" OnCancel="GoBack" />
+        <div class="mt-4">
+            <button type="button" class="site-button secondary danger" @onclick="DeleteCompany">고객사 삭제</button>
+        </div>
+    </div>
+}
+
+@code {
+    [Parameter]
+    public int Id { get; set; }
+
+    private CompanyForm.CompanyFormModel? formModel;
+    private bool isLoading = true;
+
+    protected override async Task OnInitializedAsync()
+    {
+        try
+        {
+            var company = await ApiClient.GetAsync<dynamic>($"company/{Id}");
+            IDictionary<string, object>? dict = company as IDictionary<string, object>;
+            if (dict != null)
+            {
+                formModel = new CompanyForm.CompanyFormModel
+                {
+                    CompanyCode = (string)dict["companyCode"],
+                    CompanyName = (string)dict["companyName"],
+                    ContactPerson = (string?)dict["contactPerson"],
+                    Phone = (string?)dict["phone"],
+                    Email = (string?)dict["email"],
+                    Memo = (string?)dict["memo"],
+                    IsActive = (bool)(dynamic)dict["isActive"]
+                };
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"고객사 로드 실패: {ex.Message}");
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/companies");
+    }
+
+    private async Task HandleUpdate(CompanyForm.CompanyFormModel model)
+    {
+        try
+        {
+            await ApiClient.PutAsync<object>($"company/{Id}", new
+            {
+                companyCode = model.CompanyCode,
+                companyName = model.CompanyName,
+                contactPerson = model.ContactPerson,
+                phone = model.Phone,
+                email = model.Email,
+                memo = model.Memo,
+                isActive = model.IsActive
+            });
+
+            await JS.InvokeVoidAsync("alert", "고객사가 수정되었습니다.");
+            Navigation.NavigateTo("/taxbaik/admin/companies");
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"수정 실패: {ex.Message}");
+        }
+    }
+
+    private async Task DeleteCompany()
+    {
+        if (!await JS.InvokeAsync<bool>("confirm", "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다."))
+            return;
+
+        try
+        {
+            await ApiClient.DeleteAsync($"company/{Id}");
+            await JS.InvokeVoidAsync("alert", "고객사가 삭제되었습니다.");
+            Navigation.NavigateTo("/taxbaik/admin/companies");
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"삭제 실패: {ex.Message}");
+        }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Companies/CompanyList.razor

@@ -0,0 +1,154 @@
+@page "/admin/companies"
+@attribute [Authorize]
+@inject IApiClient ApiClient
+@inject IJSRuntime JS
+
+<PageTitle>고객사 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Settings</div>
+        <h1 class="admin-page-title">고객사 관리</h1>
+        <p class="admin-page-subtitle">등록된 고객사를 관리하고 새로운 고객사를 추가합니다.</p>
+    </div>
+    <button type="button" class="site-button primary" @onclick='() => NavTo("/taxbaik/admin/companies/create")'>새 고객사 등록</button>
+</section>
+
+<div class="admin-surface mb-4 mt-4">
+    <div class="admin-summary-bar">
+        <span>@($"전체 고객사 {totalCompanies}개")</span>
+        <span>페이지 @currentPage / @totalPages</span>
+    </div>
+</div>
+
+<div class="admin-surface">
+    @if (isLoading)
+    {
+        <Skeleton Count="6" CssClass="taxbaik-skeleton-grid" />
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>회사코드</th>
+                        <th>회사명</th>
+                        <th>담당자</th>
+                        <th>전화</th>
+                        <th>이메일</th>
+                        <th>활성</th>
+                        <th>등록일</th>
+                        <th></th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var item in companies)
+                    {
+                        <tr>
+                            <td>@item.CompanyCode</td>
+                            <td>@item.CompanyName</td>
+                            <td>@(item.ContactPerson ?? "—")</td>
+                            <td>@(item.Phone ?? "—")</td>
+                            <td>@(item.Email ?? "—")</td>
+                            <td>@(item.IsActive ? "활성" : "비활성")</td>
+                            <td>@item.CreatedAt.ToString("yyyy-MM-dd")</td>
+                            <td><a class="site-button secondary" href="@($"/taxbaik/admin/companies/{item.Id}/edit")">수정</a></td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    }
+</div>
+
+<div class="admin-pagination">
+    <button type="button" class="site-button secondary" disabled="@(currentPage <= 1 || isLoading)" @onclick="PreviousPage">이전</button>
+    <button type="button" class="site-button secondary" disabled="@(currentPage >= totalPages || isLoading)" @onclick="NextPage">다음</button>
+</div>
+
+@code {
+    private List<CompanyDto> companies = [];
+    private bool isLoading = true;
+    private int currentPage = 1;
+    private int totalPages = 1;
+    private int totalCompanies = 0;
+    private const int PageSize = 20;
+
+    protected override async Task OnInitializedAsync()
+    {
+        await LoadData();
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            isLoading = true;
+            var response = await ApiClient.GetAsync<dynamic>($"company?page={currentPage}&pageSize={PageSize}");
+
+            IDictionary<string, object>? dict = response as IDictionary<string, object>;
+            if (dict != null)
+            {
+                totalCompanies = (int)(dynamic)dict["total"];
+                totalPages = (totalCompanies + PageSize - 1) / PageSize;
+
+                if (dict["data"] is System.Collections.IEnumerable dataList)
+                {
+                    companies = new List<CompanyDto>();
+                    foreach (var item in dataList)
+                    {
+                        if (item is IDictionary<string, object> companyDict)
+                        {
+                            companies.Add(new CompanyDto
+                            {
+                                Id = (int)(dynamic)companyDict["id"],
+                                CompanyCode = (string)companyDict["companyCode"],
+                                CompanyName = (string)companyDict["companyName"],
+                                ContactPerson = (string?)companyDict["contactPerson"],
+                                Phone = (string?)companyDict["phone"],
+                                Email = (string?)companyDict["email"],
+                                IsActive = (bool)(dynamic)companyDict["isActive"],
+                                CreatedAt = DateTime.Parse(companyDict["createdAt"].ToString()!)
+                            });
+                        }
+                    }
+                }
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"고객사 로드 실패: {ex.Message}");
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private async Task NextPage()
+    {
+        currentPage++;
+        await LoadData();
+    }
+
+    private async Task PreviousPage()
+    {
+        currentPage = Math.Max(1, currentPage - 1);
+        await LoadData();
+    }
+
+    private class CompanyDto
+    {
+        public int Id { get; set; }
+        public string CompanyCode { get; set; } = "";
+        public string CompanyName { get; set; } = "";
+        public string? ContactPerson { get; set; }
+        public string? Phone { get; set; }
+        public string? Email { get; set; }
+        public bool IsActive { get; set; }
+        public DateTime CreatedAt { get; set; }
+    }
+
+    private string NavTo(string url) => url;
+}

TaxBaik.Web/Components/Admin/Pages/ConsultingActivities.razor

@@ -0,0 +1,215 @@
+@page "/admin/consulting-activities"
+@using TaxBaik.Web.Services.AdminClients
+@inject IConsultingActivityBrowserClient ActivityClient
+@inject IClientBrowserClient ClientClient
+@inject IJSRuntime JS
+@attribute [Authorize]
+
+<PageTitle>상담 활동 관리</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">CRM & 세무관리</div>
+        <h1 class="admin-page-title">상담 활동 관리</h1>
+        <p class="admin-page-subtitle">고객별 상담 이력과 팔로업을 추적합니다.</p>
+    </div>
+    <button type="button" class="site-button primary" @onclick="OpenCreateDialog">새 활동 기록</button>
+</section>
+
+<div class="admin-surface">
+    @if (activities is null)
+    {
+        <Skeleton Count="6" CssClass="taxbaik-skeleton-grid" />
+    }
+    else if (activities.Count == 0)
+    {
+        <div class="muted">상담 활동이 없습니다.</div>
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>ID</th>
+                        <th>고객</th>
+                        <th>활동 유형</th>
+                        <th>활동일시</th>
+                        <th>설명</th>
+                        <th>다음 팔로업</th>
+                        <th>작업</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var item in activities)
+                    {
+                        <tr>
+                            <td>@item.Id</td>
+                            <td>@clientMap.GetValueOrDefault(item.ClientId, $"Client #{item.ClientId}")</td>
+                            <td>@item.ActivityType</td>
+                            <td>@item.ActivityDate.ToString("g")</td>
+                            <td>@Truncate(item.Description)</td>
+                            <td>@(item.NextFollowupDate?.ToString("yyyy-MM-dd") ?? "—")</td>
+                            <td>
+                                <div class="admin-row-actions">
+                                    <button type="button" class="admin-icon-button" @onclick="@(async () => await OpenEditDialog(item))">✎</button>
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(async () => await DeleteActivity(item.Id))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    }
+</div>
+
+<dialog class="admin-dialog" open="@isDialogOpen">
+    <form class="admin-dialog-card" @onsubmit="SaveActivity" @onsubmit:preventDefault="true">
+        <h3>@(editingActivity == null ? "새 활동 기록" : "활동 기록 수정")</h3>
+        <label>고객
+            <select class="admin-input" @bind="ClientIdText">
+                <option value="">선택하세요</option>
+                @foreach (var client in clients)
+                {
+                    <option value="@client.Id.ToString()">@GetClientDisplayName(client)</option>
+                }
+            </select>
+        </label>
+        <label>활동 유형
+            <select class="admin-input" @bind="activityForm.ActivityType">
+                <option value="">선택하세요</option>
+                <option value="방문 상담">방문 상담</option>
+                <option value="전화 상담">전화 상담</option>
+                <option value="세무조사 대응 미팅">세무조사 대응 미팅</option>
+                <option value="카카오톡 상담">카카오톡 상담</option>
+                <option value="이메일 자료 접수">이메일 자료 접수</option>
+                <option value="기타">기타</option>
+            </select>
+        </label>
+        <label>활동일 <input class="admin-input" type="text" placeholder="2026-06-29 14:00" @bind="ActivityDateText" /></label>
+        <label>설명 <textarea class="admin-input" rows="4" @bind="activityForm.Description"></textarea></label>
+        <label>다음 팔로업일 <input class="admin-input" type="text" placeholder="2026-07-10" @bind="NextFollowupText" /></label>
+        <div class="admin-dialog-actions">
+            <button type="button" class="site-button secondary" @onclick="CloseDialog">취소</button>
+            <button type="submit" class="site-button primary">저장</button>
+        </div>
+    </form>
+</dialog>
+
+@code {
+    [CascadingParameter] private Task<AuthenticationState>? AuthStateTask { get; set; }
+    private List<ConsultingActivity>? activities;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private bool isDialogOpen;
+    private ConsultingActivity? editingActivity;
+    private ConsultingActivityForm activityForm = new();
+
+    private string ClientIdText { get => activityForm.ClientId > 0 ? activityForm.ClientId.ToString() : ""; set => activityForm.ClientId = int.TryParse(value, out var id) ? id : 0; }
+    private string ActivityDateText { get => activityForm.ActivityDate?.ToString("yyyy-MM-dd HH:mm") ?? ""; set => activityForm.ActivityDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+    private string NextFollowupText { get => activityForm.NextFollowupDate?.ToString("yyyy-MM-dd") ?? ""; set => activityForm.NextFollowupDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadData();
+                StateHasChanged();
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            activities = await ActivityClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"데이터 로드 실패: {ex.Message}");
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        editingActivity = null;
+        activityForm = new ConsultingActivityForm { ClientId = clients.FirstOrDefault()?.Id ?? 0, ActivityDate = DateTime.Now };
+        isDialogOpen = true;
+    }
+
+    private async Task OpenEditDialog(ConsultingActivity activity)
+    {
+        editingActivity = activity;
+        activityForm = new ConsultingActivityForm
+        {
+            ClientId = activity.ClientId,
+            ActivityType = activity.ActivityType,
+            ActivityDate = activity.ActivityDate,
+            Description = activity.Description,
+            NextFollowupDate = activity.NextFollowupDate
+        };
+        isDialogOpen = true;
+        await Task.CompletedTask;
+    }
+
+    private async Task SaveActivity()
+    {
+        if (activityForm.ClientId <= 0 || string.IsNullOrWhiteSpace(activityForm.ActivityType) || string.IsNullOrWhiteSpace(activityForm.Description))
+        {
+            await JS.InvokeVoidAsync("alert", "필수 항목을 입력해주세요.");
+            return;
+        }
+
+        try
+        {
+            if (editingActivity == null)
+            {
+                var newId = await ActivityClient.CreateAsync(activityForm.ClientId, activityForm.ActivityType, activityForm.ActivityDate ?? DateTime.Now, activityForm.Description, null, activityForm.NextFollowupDate);
+                if (newId > 0)
+                {
+                    await JS.InvokeVoidAsync("alert", "활동이 기록되었습니다.");
+                    CloseDialog();
+                    await LoadData();
+                }
+            }
+            else
+            {
+                await ActivityClient.UpdateAsync(editingActivity.Id, null, activityForm.NextFollowupDate);
+                await JS.InvokeVoidAsync("alert", "활동이 업데이트되었습니다.");
+                CloseDialog();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
+        }
+    }
+
+    private async Task DeleteActivity(int id)
+    {
+        if (!await JS.InvokeAsync<bool>("confirm", "이 활동을 삭제하시겠습니까?")) return;
+        try
+        {
+            await ActivityClient.DeleteAsync(id);
+            await JS.InvokeVoidAsync("alert", "활동이 삭제되었습니다.");
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"삭제 실패: {ex.Message}");
+        }
+    }
+
+    private void CloseDialog() { isDialogOpen = false; editingActivity = null; activityForm = new(); }
+    private static string Truncate(string? text) => string.IsNullOrWhiteSpace(text) ? "—" : text.Length > 30 ? text[..30] + "..." : text;
+    private static string GetClientDisplayName(Client client) => !string.IsNullOrWhiteSpace(client.CompanyName) ? client.CompanyName : !string.IsNullOrWhiteSpace(client.Name) ? client.Name : $"Client #{client.Id}";
+    private sealed class ConsultingActivityForm { public int ClientId { get; set; } public string ActivityType { get; set; } = ""; public DateTime? ActivityDate { get; set; } = DateTime.Now; public string Description { get; set; } = ""; public DateTime? NextFollowupDate { get; set; } }
+}

TaxBaik.Web/Components/Admin/Pages/Contracts.razor

@@ -0,0 +1,190 @@
+@page "/admin/contracts"
+@using TaxBaik.Web.Services.AdminClients
+@inject IContractBrowserClient ContractClient
+@inject IClientBrowserClient ClientClient
+@inject IJSRuntime JS
+@attribute [Authorize]
+
+<PageTitle>계약 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">CRM & 세무관리</div>
+        <h1 class="admin-page-title">계약 관리</h1>
+        <p class="admin-page-subtitle">고객 계약과 월 정기수익을 함께 관리합니다.</p>
+        @if (mrr > 0)
+        {
+            <p class="admin-page-subtitle mt-2">월 정기수익: <strong>₩@mrr.ToString("N0")</strong></p>
+        }
+    </div>
+    <button type="button" class="site-button primary" @onclick="OpenCreateDialog">새 계약 추가</button>
+</section>
+
+<div class="admin-surface">
+    @if (contracts is null)
+    {
+        <Skeleton Count="5" CssClass="taxbaik-skeleton-grid" />
+    }
+    else if (contracts.Count == 0)
+    {
+        <div class="muted">계약이 없습니다.</div>
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>ID</th>
+                        <th>고객</th>
+                        <th>계약번호</th>
+                        <th>서비스 유형</th>
+                        <th>월 수수료</th>
+                        <th>계약기간</th>
+                        <th>상태</th>
+                        <th>작업</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var item in contracts)
+                    {
+                        var isActive = !item.EndDate.HasValue || item.EndDate.Value >= DateTime.Today;
+                        <tr>
+                            <td>@item.Id</td>
+                            <td>@(clientMap.TryGetValue(item.ClientId, out var clientName) ? clientName : "")</td>
+                            <td>@item.ContractNumber</td>
+                            <td>@item.ServiceType</td>
+                            <td>@(item.MonthlyFee?.ToString("C") ?? "—")</td>
+                            <td>@item.StartDate@if (item.EndDate.HasValue){<span>~ @item.EndDate.Value</span>}</td>
+                            <td><span class="status-pill @(isActive ? "success" : "muted")">@(isActive ? "활성" : "만료")</span></td>
+                            <td><button type="button" class="admin-icon-button danger" @onclick="@(async () => await DeleteContract(item.Id))">✕</button></td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    }
+</div>
+
+<dialog class="admin-dialog" open="@isDialogOpen">
+    <form class="admin-dialog-card" @onsubmit="SaveContract" @onsubmit:preventDefault="true">
+        <h3>새 계약 추가</h3>
+        <label>고객
+            <select class="admin-input" @bind="ClientIdText">
+                <option value="">선택하세요</option>
+                @foreach (var client in clients)
+                {
+                    <option value="@client.Id.ToString()">@GetClientDisplayName(client)</option>
+                }
+            </select>
+        </label>
+        <label>계약번호 <input class="admin-input" @bind="contractForm.ContractNumber" /></label>
+        <label>서비스 유형
+            <select class="admin-input" @bind="contractForm.ServiceType">
+                <option value="개인 기장대리">개인 기장대리</option>
+                <option value="법인 기장대리">법인 기장대리</option>
+                <option value="세무조정 대행">세무조정 대행</option>
+                <option value="양도세 신고대리">양도세 신고대리</option>
+                <option value="상속·증여 자문">상속·증여 자문</option>
+                <option value="세무조사 대응">세무조사 대응</option>
+            </select>
+        </label>
+        <label>계약 시작일 <input class="admin-input" type="text" placeholder="2026-06-29" @bind="StartDateText" /></label>
+        <label>월 수수료 <input class="admin-input" type="text" placeholder="100000" @bind="MonthlyFeeText" /></label>
+        <div class="admin-dialog-actions">
+            <button type="button" class="site-button secondary" @onclick="CloseDialog">취소</button>
+            <button type="submit" class="site-button primary">저장</button>
+        </div>
+    </form>
+</dialog>
+
+@code {
+    [CascadingParameter] private Task<AuthenticationState>? AuthStateTask { get; set; }
+    private List<Contract>? contracts;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private decimal mrr = 0;
+    private bool isDialogOpen;
+    private ContractForm contractForm = new();
+    private string ClientIdText { get => contractForm.ClientId > 0 ? contractForm.ClientId.ToString() : ""; set => contractForm.ClientId = int.TryParse(value, out var id) ? id : 0; }
+    private string StartDateText { get => contractForm.StartDate?.ToString("yyyy-MM-dd") ?? ""; set => contractForm.StartDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+    private string MonthlyFeeText { get => contractForm.MonthlyFee?.ToString() ?? ""; set => contractForm.MonthlyFee = decimal.TryParse(value, out var amount) ? amount : null; }
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadData();
+                StateHasChanged();
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            contracts = await ContractClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+            mrr = await ContractClient.GetMonthlyRecurringRevenueAsync();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"데이터 로드 실패: {ex.Message}");
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        contractForm = new ContractForm { ClientId = clients.FirstOrDefault()?.Id ?? 0, StartDate = DateTime.Today };
+        isDialogOpen = true;
+    }
+
+    private async Task SaveContract()
+    {
+        try
+        {
+            if (contractForm.ClientId <= 0)
+            {
+                await JS.InvokeVoidAsync("alert", "고객을 선택하세요.");
+                return;
+            }
+
+            var newId = await ContractClient.CreateAsync(contractForm.ClientId, contractForm.ContractNumber, contractForm.ServiceType, contractForm.StartDate ?? DateTime.Today, contractForm.MonthlyFee);
+            if (newId > 0)
+            {
+                await JS.InvokeVoidAsync("alert", "계약이 추가되었습니다.");
+                CloseDialog();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
+        }
+    }
+
+    private async Task DeleteContract(int id)
+    {
+        if (!await JS.InvokeAsync<bool>("confirm", "이 계약을 삭제하시겠습니까?")) return;
+        try
+        {
+            await ContractClient.DeleteAsync(id);
+            await JS.InvokeVoidAsync("alert", "계약이 삭제되었습니다.");
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"삭제 실패: {ex.Message}");
+        }
+    }
+
+    private void CloseDialog() { isDialogOpen = false; contractForm = new(); }
+    private static string GetClientDisplayName(Client client) => !string.IsNullOrWhiteSpace(client.CompanyName) ? client.CompanyName : !string.IsNullOrWhiteSpace(client.Name) ? client.Name : $"Client #{client.Id}";
+    private sealed class ContractForm { public int ClientId { get; set; } public string ContractNumber { get; set; } = ""; public string ServiceType { get; set; } = ""; public DateTime? StartDate { get; set; } public decimal? MonthlyFee { get; set; } }
+}

TaxBaik.Web/Components/Admin/Pages/Dashboard.razor

@@ -1,106 +1,212 @@
 @page "/admin/dashboard"
 @attribute [Authorize]
-@using TaxBaik.Application.Services
-@inject AdminDashboardService DashboardService
+@using TaxBaik.Web.Services
+@inject IAdminDashboardClient DashboardClient
+@inject NavigationManager Nav
 
 <PageTitle>대시보드</PageTitle>
 
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Overview</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">대시보드</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">문의 흐름과 콘텐츠 상태를 한 화면에서 확인합니다.</MudText>
+        <div class="admin-eyebrow">Overview</div>
+        <h1 class="admin-page-title">대시보드</h1>
+        <p class="admin-page-subtitle">문의 흐름과 콘텐츠 상태를 한 화면에서 확인합니다.</p>
     </div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add" Href="/taxbaik/admin/blog/create">
-        새 포스트 작성
-    </MudButton>
+    <button type="button" class="site-button primary" @onclick='() => Nav.NavigateTo("/taxbaik/admin/blog/create")'>새 포스트 작성</button>
 </section>
 
-<MudGrid Class="admin-metric-grid">
-    <MudItem xs="12" sm="6" md="3">
-        <MudPaper Class="admin-metric-card accent-blue" Elevation="0">
-            <MudText Typo="Typo.caption">이번달 문의</MudText>
-            <MudText Typo="Typo.h3">@summary.ThisMonthInquiries</MudText>
-            <MudText Typo="Typo.body2">월간 상담 유입</MudText>
-        </MudPaper>
-    </MudItem>
-
-    <MudItem xs="12" sm="6" md="3">
-        <MudPaper Class="admin-metric-card accent-amber" Elevation="0">
-            <MudText Typo="Typo.caption">신규 문의</MudText>
-            <MudText Typo="Typo.h3">@summary.NewInquiries</MudText>
-            <MudText Typo="Typo.body2">처리 대기</MudText>
-        </MudPaper>
-    </MudItem>
-
-    <MudItem xs="12" sm="6" md="3">
-        <MudPaper Class="admin-metric-card accent-slate" Elevation="0">
-            <MudText Typo="Typo.caption">전체 포스트</MudText>
-            <MudText Typo="Typo.h3">@summary.TotalPosts</MudText>
-            <MudText Typo="Typo.body2">콘텐츠 자산</MudText>
-        </MudPaper>
-    </MudItem>
-
-    <MudItem xs="12" sm="6" md="3">
-        <MudPaper Class="admin-metric-card accent-green" Elevation="0">
-            <MudText Typo="Typo.caption">발행된 포스트</MudText>
-            <MudText Typo="Typo.h3">@summary.PublishedPosts</MudText>
-            <MudText Typo="Typo.body2">검색 노출 대상</MudText>
-        </MudPaper>
-    </MudItem>
-</MudGrid>
-
-<MudPaper Class="admin-surface mt-4" Elevation="0">
-    <div class="admin-section-header">
-        <div>
-            <MudText Typo="Typo.h6">최근 문의</MudText>
-            <MudText Typo="Typo.body2">최근 유입된 상담 요청을 빠르게 확인합니다.</MudText>
-        </div>
-        <MudButton Variant="Variant.Outlined" Color="Color.Primary" Href="/taxbaik/admin/inquiries">문의 전체 보기</MudButton>
+@if (summary is null)
+{
+    <div class="admin-metric-grid">
+        <Skeleton Count="4" CssClass="taxbaik-skeleton-grid" />
     </div>
-    <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
-        <thead>
-            <tr>
-                <th>이름</th>
-                <th>전화</th>
-                <th>분야</th>
-                <th>상태</th>
-                <th>날짜</th>
-            </tr>
-        </thead>
-        <tbody>
-            @foreach (var inquiry in summary.RecentInquiries)
-            {
-                <tr>
-                    <td>@inquiry.Name</td>
-                    <td>@inquiry.Phone</td>
-                    <td>@inquiry.ServiceType</td>
-                    <td>
-                        <MudChip Size="Size.Small"
-                            Color="@(inquiry.Status == "new" ? Color.Warning : inquiry.Status == "contacted" ? Color.Info : Color.Success)">
-                            @GetStatusLabel(inquiry.Status)
-                        </MudChip>
-                    </td>
-                    <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
-                </tr>
-            }
-        </tbody>
-    </MudSimpleTable>
-</MudPaper>
+    <div class="admin-surface mt-4">
+        <Skeleton Count="4" CssClass="taxbaik-skeleton-grid" />
+    </div>
+    <div class="admin-surface mt-4">
+        <Skeleton Count="4" CssClass="taxbaik-skeleton-grid" />
+    </div>
+}
+else
+{
+    <div class="admin-metric-grid">
+        <div class="admin-metric-card accent-blue cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries"))'>
+            <div class="metric-card-inner">
+                <span class="metric-label">이번달 문의</span>
+                <div class="metric-value-row">
+                    <span class="metric-value blue">@summary.ThisMonthInquiries</span>
+                    <span class="metric-icon">💬</span>
+                </div>
+                <span class="metric-hint">월간 상담 유입</span>
+            </div>
+        </div>
+
+        <div class="admin-metric-card accent-amber cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries?status=new"))'>
+            <div class="metric-card-inner">
+                <span class="metric-label">신규 문의</span>
+                <div class="metric-value-row">
+                    <span class="metric-value amber">@summary.NewInquiries</span>
+                    <span class="metric-icon">⚠️</span>
+                </div>
+                <span class="metric-hint">처리 대기</span>
+            </div>
+        </div>
+
+        <div class="admin-metric-card accent-slate cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))'>
+            <div class="metric-card-inner">
+                <span class="metric-label">전체 포스트</span>
+                <div class="metric-value-row">
+                    <span class="metric-value slate">@summary.TotalPosts</span>
+                    <span class="metric-icon">📄</span>
+                </div>
+                <span class="metric-hint">콘텐츠 자산</span>
+            </div>
+        </div>
+
+        <div class="admin-metric-card accent-green cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))'>
+            <div class="metric-card-inner">
+                <span class="metric-label">발행된 포스트</span>
+                <div class="metric-value-row">
+                    <span class="metric-value green">@summary.PublishedPosts</span>
+                    <span class="metric-icon">🌐</span>
+                </div>
+                <span class="metric-hint">검색 노출 대상</span>
+            </div>
+        </div>
+    </div>
+}
+
+@if (upcomingFilings.Count == 0)
+{
+    <div class="admin-surface mt-4">이번 달 마감 임박 신고가 없습니다.</div>
+}
+else
+{
+    <div class="admin-surface mt-4">
+        <div class="admin-section-header">
+            <div>
+                <h3 class="admin-section-title">이번 달 마감 임박 신고</h3>
+                <p class="muted">30일 이내 신고 예정 건</p>
+            </div>
+            <a class="site-button secondary" href="/taxbaik/admin/tax-filings">전체 일정 보기</a>
+        </div>
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>고객</th>
+                        <th>신고 유형</th>
+                        <th>기한</th>
+                        <th>D-day</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var f in upcomingFilings)
+                    {
+                        var dday = (f.DueDate.Date - DateTime.Today).Days;
+                        <tr>
+                            <td><a href="@($"/taxbaik/admin/clients/{f.ClientId}")">@f.ClientName</a></td>
+                            <td>@f.FilingType</td>
+                            <td>@f.DueDate.ToString("yyyy-MM-dd")</td>
+                            <td>
+                                @if (dday < 0)
+                                {
+                                    <span class="status-pill dark">기한 초과 (@(-dday)일)</span>
+                                }
+                                else if (dday <= 7)
+                                {
+                                    <span class="status-pill danger">D-@dday</span>
+                                }
+                                else
+                                {
+                                    <span>D-@dday</span>
+                                }
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    </div>
+}
+
+@if (summary is not null)
+{
+    <div class="admin-surface mt-4">
+        <div class="admin-section-header">
+            <div>
+                <h3 class="admin-section-title">최근 문의</h3>
+                <p class="muted">최근 유입된 상담 요청을 빠르게 확인합니다.</p>
+            </div>
+            <a class="site-button secondary" href="/taxbaik/admin/inquiries">문의 전체 보기</a>
+        </div>
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>이름</th>
+                        <th>전화</th>
+                        <th>분야</th>
+                        <th>상태</th>
+                        <th>날짜</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var inquiry in summary.RecentInquiries)
+                    {
+                        <tr>
+                            <td><a href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">@inquiry.Name</a></td>
+                            <td>@inquiry.Phone</td>
+                            <td>@inquiry.ServiceType</td>
+                            <td><span class="status-pill @GetStatusClass(inquiry.Status)">@GetStatusLabel(inquiry.Status)</span></td>
+                            <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    </div>
+}
 
 @code {
-    private AdminDashboardSummary summary = new(0, 0, 0, 0, []);
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
 
-    protected override async Task OnInitializedAsync()
-    {
-        summary = await DashboardService.GetSummaryAsync();
-}
+    private AdminDashboardSummary? summary;
+    private List<Domain.Entities.TaxFiling> upcomingFilings = [];
 
-    private static string GetStatusLabel(string status) => status switch
+    protected override async Task OnAfterRenderAsync(bool firstRender)
     {
-        "new" => "신규",
-        "contacted" => "연락함",
-        "completed" => "완료",
-        _ => status
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                try
+                {
+                    var summaryTask = DashboardClient.GetSummaryAsync();
+                    var filingsTask = DashboardClient.GetUpcomingFilingsAsync(30);
+                    await Task.WhenAll(summaryTask, filingsTask);
+                    summary = await summaryTask;
+                    upcomingFilings = (await filingsTask).ToList();
+                }
+                catch (Exception ex)
+                {
+                    Console.Error.WriteLine($"Dashboard error: {ex.Message}");
+                }
+                StateHasChanged();
+            }
+        }
+    }
+
+    private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);
+    private static string GetStatusClass(string status) => status switch
+    {
+        "new" => "warning",
+        "consulting" => "info",
+        "contracted" => "success",
+        "rejected" => "danger",
+        "closed" => "dark",
+        _ => "default"
     };
 }

TaxBaik.Web/Components/Admin/Pages/Faqs/FaqEdit.razor

@@ -0,0 +1,112 @@
+@page "/admin/faqs/create"
+@page "/admin/faqs/{Id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IFaqBrowserClient FaqClient
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>@(Id.HasValue ? "FAQ 수정" : "FAQ 등록")</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">홈페이지</div>
+        <h1 class="admin-page-title">@(Id.HasValue ? "FAQ 수정" : "FAQ 등록")</h1>
+    </div>
+    <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/faqs")'>목록으로</button>
+</section>
+
+<div class="admin-surface" style="max-width:720px;">
+    @if (isLoading)
+    {
+        <Skeleton Count="4" CssClass="taxbaik-skeleton-grid" />
+    }
+    else
+    {
+        <form class="admin-dialog-card" @onsubmit="SaveAsync" @onsubmit:preventDefault="true">
+            <label>질문 * <textarea class="admin-input" rows="3" @bind="faq.Question"></textarea></label>
+            <label>답변 * <textarea class="admin-input" rows="6" @bind="faq.Answer"></textarea></label>
+            <label>카테고리
+                <select class="admin-input" @bind="faq.Category">
+                    <option value="">선택하세요</option>
+                    @foreach (var cat in FaqService.Categories)
+                    {
+                        <option value="@cat">@cat</option>
+                    }
+                </select>
+            </label>
+            <label>정렬 순서 <input class="admin-input" type="number" min="0" max="9999" @bind="SortOrderText" /></label>
+            <label><input type="checkbox" @bind="faq.IsActive" /> 노출 중</label>
+            <div class="admin-dialog-actions">
+                <button type="submit" class="site-button primary" disabled="@isSaving">저장</button>
+                <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/faqs")'>취소</button>
+            </div>
+        </form>
+    }
+</div>
+
+@code {
+    [Parameter] public int? Id { get; set; }
+    private Faq faq = new() { SortOrder = 10, IsActive = true };
+    private bool isLoading = true;
+    private bool isSaving;
+    private string SortOrderText { get => faq.SortOrder.ToString(); set => faq.SortOrder = int.TryParse(value, out var n) ? n : 0; }
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (Id.HasValue)
+        {
+            try
+            {
+                var existing = await FaqClient.GetByIdAsync(Id.Value);
+                if (existing is null)
+                {
+                    await JS.InvokeVoidAsync("alert", "FAQ를 찾을 수 없습니다.");
+                    Navigation.NavigateTo("/taxbaik/admin/faqs");
+                    return;
+                }
+                faq = existing;
+            }
+            catch (Exception ex)
+            {
+                await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+                Navigation.NavigateTo("/taxbaik/admin/faqs");
+                return;
+            }
+        }
+        isLoading = false;
+    }
+
+    private async Task SaveAsync()
+    {
+        isSaving = true;
+        try
+        {
+            if (string.IsNullOrWhiteSpace(faq.Question) || string.IsNullOrWhiteSpace(faq.Answer))
+            {
+                await JS.InvokeVoidAsync("alert", "질문과 답변을 입력하세요.");
+                return;
+            }
+
+            if (Id.HasValue)
+            {
+                var result = await FaqClient.UpdateAsync(Id.Value, faq);
+                await JS.InvokeVoidAsync("alert", result != null ? "FAQ가 수정되었습니다." : "수정 실패");
+            }
+            else
+            {
+                var result = await FaqClient.CreateAsync(faq);
+                await JS.InvokeVoidAsync("alert", result != null ? "FAQ가 등록되었습니다." : "등록 실패");
+            }
+            Navigation.NavigateTo("/taxbaik/admin/faqs");
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
+        }
+        finally
+        {
+            isSaving = false;
+        }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Faqs/FaqList.razor

@@ -0,0 +1,120 @@
+@page "/admin/faqs"
+@attribute [Authorize]
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IFaqBrowserClient FaqClient
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>FAQ 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">홈페이지</div>
+        <h1 class="admin-page-title">FAQ 관리</h1>
+        <p class="admin-page-subtitle">홈페이지 자주 묻는 질문을 등록하고 순서를 관리합니다.</p>
+    </div>
+    <a class="site-button primary" href="/taxbaik/admin/faqs/create">FAQ 등록</a>
+</section>
+
+<div class="admin-surface">
+    @if (faqs is null)
+    {
+        <Skeleton Count="5" CssClass="taxbaik-skeleton-grid" />
+    }
+    else if (!faqs.Any())
+    {
+        <div class="muted">등록된 FAQ가 없습니다.</div>
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>순서</th>
+                        <th>질문</th>
+                        <th>카테고리</th>
+                        <th>상태</th>
+                        <th></th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var item in faqs)
+                    {
+                        <tr>
+                            <td>@item.SortOrder</td>
+                            <td>@item.Question</td>
+                            <td>@(string.IsNullOrEmpty(item.Category) ? "" : item.Category)</td>
+                            <td><span class="status-pill @(item.IsActive ? "success" : "default")">@(item.IsActive ? "노출 중" : "비활성")</span></td>
+                            <td>
+                                <div class="admin-actions">
+                                    <button type="button" class="admin-icon-button" @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/faqs/{item.Id}/edit"))">✎</button>
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteAsync(item))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+        <div class="muted mt-2">총 @(faqs.Count)개 · 노출 중 @(faqs.Count(f => f.IsActive))개</div>
+    }
+</div>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<Faq>? faqs;
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadAsync();
+                StateHasChanged();
+            }
+        }
+    }
+
+    private async Task LoadAsync()
+    {
+        try
+        {
+            faqs = (await FaqClient.GetAllAsync()).ToList();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+            faqs = [];
+        }
+    }
+
+    private async Task DeleteAsync(Faq item)
+    {
+        var confirmed = await JS.InvokeAsync<bool>("confirm", $"'{item.Question}' 항목을 삭제하시겠습니까?");
+        if (!confirmed) return;
+
+        try
+        {
+            var success = await FaqClient.DeleteAsync(item.Id);
+            if (success)
+            {
+                await JS.InvokeVoidAsync("alert", "FAQ가 삭제되었습니다.");
+                await LoadAsync();
+            }
+            else
+            {
+                await JS.InvokeVoidAsync("alert", "삭제 실패");
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+        }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Inquiries/InquiryCreate.razor

@@ -0,0 +1,45 @@
+@page "/admin/inquiries/create"
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Application.Services
+@using TaxBaik.Web.Components.Admin.Forms
+@inject InquiryService InquiryService
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>문의 등록</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Customer Relations</div>
+        <h1 class="admin-page-title">새 문의 등록</h1>
+        <p class="admin-page-subtitle">고객 문의를 등록합니다. (전화, 오프라인 등)</p>
+    </div>
+    <button type="button" class="site-button secondary" @onclick="GoBack">취소</button>
+</section>
+
+<div class="admin-surface mt-4">
+    <InquiryForm ButtonText="등록" OnSubmit="HandleCreate" OnCancel="GoBack" />
+</div>
+
+@code {
+    private void GoBack() => Navigation.NavigateTo("/taxbaik/admin/inquiries");
+
+    private async Task HandleCreate(InquiryForm.InquiryFormModel model)
+    {
+        try
+        {
+            await InquiryService.SubmitAsync(model.Name, model.Phone, model.ServiceType, model.Message, model.Email, ipAddress: "admin-registered");
+            await JS.InvokeVoidAsync("alert", "문의가 등록되었습니다.");
+            Navigation.NavigateTo("/taxbaik/admin/inquiries");
+        }
+        catch (ValidationException ex)
+        {
+            await JS.InvokeVoidAsync("alert", ex.Message);
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"등록 실패: {ex.Message}");
+        }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Inquiries/InquiryDetail.razor

@@ -1,74 +1,77 @@
 @page "/admin/inquiries/{InquiryId:int}"
 @attribute [Authorize]
-@using TaxBaik.Application.Services
-@inject InquiryService InquiryService
+@using TaxBaik.Web.Services
+@inject IInquiryBrowserClient InquiryClient
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>문의 상세</PageTitle>
 
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Inquiry Details</div>
+        <h1 class="admin-page-title">문의 상세</h1>
+        <p class="admin-page-subtitle">문의 정보를 확인하고 처리 상태를 관리합니다.</p>
+    </div>
+</section>
+
 @if (inquiry != null)
 {
-    <MudButton Variant="Variant.Outlined"
-               Color="Color.Primary"
-               StartIcon="@Icons.Material.Filled.ArrowBack"
-               @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/inquiries"))">
-        문의 목록으로 돌아가기
-    </MudButton>
+    <div class="admin-page-actions">
+        <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/inquiries")'>문의 목록으로</button>
+    </div>
 
-    <MudPaper Class="pa-4 mt-4" Elevation="1">
-        <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween" Class="mb-4">
-            <MudText Typo="Typo.h5">문의 상세</MudText>
-            <MudButton Variant="Variant.Filled"
-                       Color="Color.Primary"
-                       StartIcon="@Icons.Material.Filled.List"
-                       Href="/taxbaik/admin/inquiries">
-                다른 문의도 보기
-            </MudButton>
-        </MudStack>
+    <div class="admin-detail-grid">
+        <section class="admin-surface">
+            <h3 class="admin-section-title">문의 정보</h3>
+            <div class="admin-kv-grid">
+                <div><span>이름</span><strong>@inquiry.Name</strong></div>
+                <div><span>연락처</span><strong>@inquiry.Phone</strong></div>
+                <div><span>이메일</span><strong>@(inquiry.Email ?? "-")</strong></div>
+                <div><span>분야</span><strong>@inquiry.ServiceType</strong></div>
+                <div class="span-2"><span>문의 내용</span><strong style="white-space: pre-wrap;">@inquiry.Message</strong></div>
+                <div><span>접수일시</span><strong>@inquiry.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd HH:mm")</strong></div>
+            </div>
+        </section>
 
-        <MudGrid>
-            <MudItem xs="12" md="6">
-                <MudText Typo="Typo.subtitle1">이름</MudText>
-                <MudText>@inquiry.Name</MudText>
-            </MudItem>
-            <MudItem xs="12" md="6">
-                <MudText Typo="Typo.subtitle1">연락처</MudText>
-                <MudText>@inquiry.Phone</MudText>
-            </MudItem>
-            <MudItem xs="12" md="6">
-                <MudText Typo="Typo.subtitle1">이메일</MudText>
-                <MudText>@inquiry.Email</MudText>
-            </MudItem>
-            <MudItem xs="12" md="6">
-                <MudText Typo="Typo.subtitle1">분야</MudText>
-                <MudText>@inquiry.ServiceType</MudText>
-            </MudItem>
-            <MudItem xs="12">
-                <MudText Typo="Typo.subtitle1">메시지</MudText>
-                <MudPaper Class="pa-3 mt-2" Outlined="true">
-                    <MudText Style="white-space: pre-wrap;">@inquiry.Message</MudText>
-                </MudPaper>
-            </MudItem>
-            <MudItem xs="12">
-                <MudText Typo="Typo.subtitle1">상태</MudText>
-                <MudSelect T="string" Value="inquiry.Status" ValueChanged="@((string status) => OnStatusChanged(status))" Label="상태 변경">
-                    <MudSelectItem Value="@("new")">신규</MudSelectItem>
-                    <MudSelectItem Value="@("contacted")">연락함</MudSelectItem>
-                    <MudSelectItem Value="@("completed")">완료</MudSelectItem>
-                </MudSelect>
-                <MudStack Row="true" Class="mt-3" Spacing="2">
-                    <MudButton Variant="Variant.Outlined" Color="Color.Warning" OnClick="@(() => OnStatusChanged("new"))">신규</MudButton>
-                    <MudButton Variant="Variant.Outlined" Color="Color.Info" OnClick="@(() => OnStatusChanged("contacted"))">연락함</MudButton>
-                    <MudButton Variant="Variant.Outlined" Color="Color.Success" OnClick="@(() => OnStatusChanged("completed"))">완료</MudButton>
-                </MudStack>
-            </MudItem>
-        </MudGrid>
-    </MudPaper>
+        <section class="admin-surface">
+            <h3 class="admin-section-title">담당자 메모</h3>
+            <textarea class="admin-input" rows="6" @bind="adminMemo"></textarea>
+            <div class="admin-dialog-actions mt-3">
+                <button type="button" class="site-button primary" @onclick="SaveMemo">메모 저장</button>
+            </div>
+        </section>
+
+        <section class="admin-surface">
+            <h3 class="admin-section-title">처리 상태</h3>
+            <div class="admin-stack">
+                @foreach (var (key, label) in InquiryStatusMapper.Labels)
+                {
+                    <button type="button" class="@GetStatusButtonClass(key)" @onclick="@(() => OnStatusChanged(key))">@label</button>
+                }
+            </div>
+        </section>
+
+        @if (inquiry.ClientId == null)
+        {
+            <section class="admin-surface">
+                <h3 class="admin-section-title">고객 카드 생성</h3>
+                <p class="muted">이 문의를 고객 카드로 등록합니다.</p>
+                <button type="button" class="site-button primary" @onclick="ConvertToClient">고객으로 등록</button>
+            </section>
+        }
+        else
+        {
+            <section class="admin-surface">
+                <h3 class="admin-section-title">연결된 고객</h3>
+                <a class="site-button secondary" href="@($"/taxbaik/admin/clients/{inquiry.ClientId}")">고객 카드 보기</a>
+            </section>
+        }
+    </div>
 }
 else
 {
-    <MudText>문의를 찾을 수 없습니다.</MudText>
+    <div class="admin-surface">문의를 찾을 수 없습니다.</div>
 }
 
 @code {
@@ -76,26 +79,86 @@ else
     public int InquiryId { get; set; }
 
     private Domain.Entities.Inquiry? inquiry;
+    private string adminMemo = "";
 
     protected override async Task OnInitializedAsync()
     {
-        inquiry = await InquiryService.GetByIdAsync(InquiryId);
+        inquiry = await InquiryClient.GetByIdAsync(InquiryId);
+        adminMemo = inquiry?.AdminMemo ?? "";
     }
 
     private async Task OnStatusChanged(string status)
     {
-        if (inquiry == null)
-            return;
-
+        if (inquiry == null) return;
         try
         {
-            await InquiryService.UpdateStatusAsync(inquiry.Id, status, "관리자");
-            inquiry.Status = status;
-            Snackbar.Add("상태가 변경되었습니다.", Severity.Success);
+            var success = await InquiryClient.UpdateStatusAsync(inquiry.Id, status);
+            if (success)
+            {
+                inquiry.Status = status;
+                await JS.InvokeVoidAsync("alert", "상태가 변경되었습니다.");
+            }
+            else
+            {
+                await JS.InvokeVoidAsync("alert", "상태 변경에 실패했습니다.");
+            }
         }
-        catch (ValidationException ex)
+        catch (Exception ex)
         {
-            Snackbar.Add(ex.Message, Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
         }
     }
+
+    private async Task SaveMemo()
+    {
+        if (inquiry == null) return;
+        try
+        {
+            var success = await InquiryClient.UpdateAdminMemoAsync(inquiry.Id, adminMemo);
+            if (success)
+            {
+                inquiry.AdminMemo = adminMemo;
+                await JS.InvokeVoidAsync("alert", "메모가 저장되었습니다.");
+            }
+            else
+            {
+                await JS.InvokeVoidAsync("alert", "메모 저장에 실패했습니다.");
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+        }
+    }
+
+    private async Task ConvertToClient()
+    {
+        if (inquiry == null) return;
+        try
+        {
+            var clientId = await InquiryClient.ConvertToClientAsync(
+                inquiry.Id,
+                inquiry.Name,
+                inquiry.Phone,
+                inquiry.ServiceType);
+
+            if (clientId > 0)
+            {
+                inquiry.ClientId = clientId;
+                inquiry.Status = "consulting";
+                await JS.InvokeVoidAsync("alert", "고객 카드가 생성되었습니다.");
+            }
+            else
+            {
+                await JS.InvokeVoidAsync("alert", "고객 카드 생성에 실패했습니다.");
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+        }
+    }
+
+    private string GetStatusButtonClass(string status)
+        => inquiry?.Status == status ? "site-button primary" : "site-button secondary";
 }

TaxBaik.Web/Components/Admin/Pages/Inquiries/InquiryEdit.razor

@@ -0,0 +1,120 @@
+@page "/admin/inquiries/{id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Application.Services
+@using TaxBaik.Web.Components.Admin.Forms
+@inject InquiryService InquiryService
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+
+<PageTitle>문의 수정</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Customer Relations</div>
+        <h1 class="admin-page-title">문의 수정</h1>
+        <p class="admin-page-subtitle">고객 문의 정보를 수정합니다.</p>
+    </div>
+    <button type="button" class="site-button secondary" @onclick="GoBack">취소</button>
+</section>
+
+@if (isLoading)
+{
+    <div class="admin-surface mt-4"><Skeleton Count="4" CssClass="taxbaik-skeleton-grid" /></div>
+}
+else if (inquiry == null)
+{
+    <div class="admin-surface mt-4">문의를 찾을 수 없습니다.</div>
+}
+else
+{
+    <div class="admin-surface mt-4">
+        <InquiryForm ButtonText="수정" InitialData="formModel" OnSubmit="HandleUpdate" OnCancel="GoBack" />
+        <div class="mt-4">
+            <button type="button" class="site-button secondary danger" @onclick="DeleteInquiry">문의 삭제</button>
+        </div>
+    </div>
+}
+
+@code {
+    [Parameter] public int Id { get; set; }
+    private Domain.Entities.Inquiry? inquiry;
+    private InquiryForm.InquiryFormModel? formModel;
+    private bool isLoading = true;
+
+    protected override async Task OnInitializedAsync()
+    {
+        try
+        {
+            inquiry = await InquiryService.GetByIdAsync(Id);
+            if (inquiry != null)
+            {
+                formModel = new InquiryForm.InquiryFormModel
+                {
+                    Name = inquiry.Name,
+                    Phone = inquiry.Phone,
+                    Email = inquiry.Email,
+                    ServiceType = inquiry.ServiceType,
+                    Message = inquiry.Message,
+                    Status = inquiry.Status,
+                    AdminMemo = inquiry.AdminMemo
+                };
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"문의 로드 실패: {ex.Message}");
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private void GoBack() => Navigation.NavigateTo("/taxbaik/admin/inquiries");
+
+    private async Task HandleUpdate(InquiryForm.InquiryFormModel model)
+    {
+        if (inquiry == null) return;
+        try
+        {
+            inquiry.Name = model.Name;
+            inquiry.Phone = model.Phone;
+            inquiry.Email = model.Email;
+            inquiry.ServiceType = model.ServiceType;
+            inquiry.Message = model.Message;
+            inquiry.AdminMemo = model.AdminMemo;
+
+            if (inquiry.Status != model.Status)
+                await InquiryService.UpdateStatusAsync(inquiry.Id, model.Status);
+
+            await InquiryService.UpdateAdminMemoAsync(inquiry.Id, model.AdminMemo);
+            await JS.InvokeVoidAsync("alert", "문의가 수정되었습니다.");
+            Navigation.NavigateTo("/taxbaik/admin/inquiries");
+        }
+        catch (ValidationException ex)
+        {
+            await JS.InvokeVoidAsync("alert", ex.Message);
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"수정 실패: {ex.Message}");
+        }
+    }
+
+    private async Task DeleteInquiry()
+    {
+        if (inquiry == null) return;
+        if (!await JS.InvokeAsync<bool>("confirm", "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.")) return;
+        try
+        {
+            await InquiryService.DeleteAsync(inquiry.Id);
+            await JS.InvokeVoidAsync("alert", "문의가 삭제되었습니다.");
+            Navigation.NavigateTo("/taxbaik/admin/inquiries");
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"삭제 실패: {ex.Message}");
+        }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Inquiries/InquiryList.razor

@@ -1,31 +1,77 @@
 @page "/admin/inquiries"
 @attribute [Authorize]
-@using TaxBaik.Domain.Interfaces
-@inject IInquiryRepository InquiryRepository
+@using TaxBaik.Web.Services
+@inject IInquiryBrowserClient InquiryClient
 
 <PageTitle>문의 관리</PageTitle>
 
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Customer Requests</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">문의 관리</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">상담 요청을 상태별로 확인하고 후속 조치를 기록합니다.</MudText>
+        <div class="admin-eyebrow">Customer Requests</div>
+        <h1 class="admin-page-title">문의 관리</h1>
+        <p class="admin-page-subtitle">상담 요청을 상태별로 확인하고 후속 조치를 기록합니다.</p>
     </div>
+    <button type="button" class="site-button primary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/inquiries/create")'>새 문의 등록</button>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
-<MudTabs Rounded="true" Elevation="0" Class="admin-tabs">
-    <MudTabPanel Text="전체">
-        <InquiryTable Status="" />
-    </MudTabPanel>
-    <MudTabPanel Text="신규">
-        <InquiryTable Status="new" />
-    </MudTabPanel>
-    <MudTabPanel Text="연락함">
-        <InquiryTable Status="contacted" />
-    </MudTabPanel>
-    <MudTabPanel Text="완료">
-        <InquiryTable Status="completed" />
-    </MudTabPanel>
-</MudTabs>
-</MudPaper>
+<div class="admin-surface">
+    @if (isLoading)
+    {
+        <Skeleton Count="6" CssClass="taxbaik-skeleton-grid" />
+    }
+    else
+    {
+        <div class="admin-tabbar">
+            <button type="button" class="admin-tab active">전체</button>
+            <button type="button" class="admin-tab">신규</button>
+            <button type="button" class="admin-tab">상담중</button>
+            <button type="button" class="admin-tab">계약완료</button>
+            <button type="button" class="admin-tab">거절</button>
+            <button type="button" class="admin-tab">종결</button>
+        </div>
+        <InquiryTable Inquiries="allInquiries" Status="" />
+    }
+</div>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+    [Inject] private NavigationManager Navigation { get; set; } = default!;
+
+    private bool isLoading = true;
+    private IReadOnlyList<Domain.Entities.Inquiry> allInquiries = [];
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadData();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        isLoading = true;
+        try
+        {
+            var (items, _) = await InquiryClient.GetPagedAsync(1, 200);
+            allInquiries = items.ToList();
+        }
+        catch
+        {
+            allInquiries = [];
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+}

TaxBaik.Web/Components/Admin/Pages/Login.razor

@@ -1,4 +1,5 @@
 @page "/admin/login"
+@using Microsoft.FluentUI.AspNetCore.Components
 @using System.ComponentModel.DataAnnotations
 @layout TaxBaik.Web.Components.Admin.Layout.BlankLayout
 @attribute [AllowAnonymous]
@@ -6,42 +7,44 @@
 @inject NavigationManager NavigationManager
 @inject CustomAuthenticationStateProvider AuthStateProvider
 @inject IJSRuntime Js
+@inject ILocalStorageService LocalStorageService
 
 <PageTitle>로그인</PageTitle>
 
-<MudThemeProvider />
+<div class="admin-login-page">
+    <div class="admin-login-card admin-surface">
+        <div class="admin-login-brand">
+            <span class="admin-brand-mark">T</span>
+            <div>
+                <div class="admin-brand-title">TaxBaik</div>
+                <div class="admin-brand-subtitle">관리자 로그인</div>
+            </div>
+        </div>
 
-<MudContainer MaxWidth="MaxWidth.Small" Class="admin-login-page d-flex align-center justify-center" Style="min-height: 100vh;">
-    <MudPaper Class="pa-8" Elevation="3" Style="width: 100%; max-width: 400px;">
-        <MudText Typo="Typo.h4" Class="mb-6 text-center">관리자 로그인</MudText>
+        <form class="admin-login-form" @onsubmit="HandleLogin" @onsubmit:preventDefault>
+            <label class="admin-field">
+                <span class="admin-field-label">사용자명</span>
+                <input class="admin-input" type="text" placeholder="사용자명" @bind="model.Username" autocomplete="username" />
+            </label>
 
-        <div>
-            <InputText class="mud-input mud-input-outlined mud-input-root mud-input-root-adorned-start mb-4"
-                       style="width: 100%; min-height: 56px; padding: 16px 14px;"
-                       placeholder="사용자명"
-                       autocomplete="username"
-                       @bind-Value="model.Username" />
+            <label class="admin-field">
+                <span class="admin-field-label">비밀번호</span>
+                <input class="admin-input" type="password" placeholder="비밀번호" @bind="model.Password" autocomplete="current-password" />
+            </label>
 
-            <InputText type="password"
-                       class="mud-input mud-input-outlined mud-input-root mud-input-root-adorned-start mb-4"
-                       style="width: 100%; min-height: 56px; padding: 16px 14px;"
-                       placeholder="비밀번호"
-                       autocomplete="current-password"
-                       @bind-Value="model.Password" />
+            <label class="admin-login-remember">
+                <input type="checkbox" @bind="model.RememberMe" />
+                <span>아이디 저장</span>
+            </label>
 
             @if (!string.IsNullOrEmpty(errorMessage))
             {
-                <MudAlert Severity="Severity.Error" Class="mb-4">@errorMessage</MudAlert>
+                <div class="admin-inline-alert error" role="alert">@errorMessage</div>
             }
 
-            <button type="button"
-                    class="mud-button-root mud-button mud-button-filled mud-button-filled-primary mud-elevation-0"
-                    style="width: 100%; min-height: 52px; border: 0; border-radius: 4px; color: white;"
-                    @onclick="HandleLogin"
-                    disabled="@isLoading">
+            <button type="submit" class="site-button primary admin-login-submit" disabled="@isLoading">
                 @if (isLoading)
                 {
-                    <MudProgressCircular Size="Size.Small" Indeterminate="true" Class="mr-2" />
                     <span>로그인 중...</span>
                 }
                 else
@@ -49,15 +52,32 @@
                     <span>로그인</span>
                 }
             </button>
-        </div>
-    </MudPaper>
-</MudContainer>
+        </form>
+    </div>
+</div>
 
 @code {
     private bool isLoading = false;
     private string errorMessage = "";
-
     private LoginModel model = new();
+    private const string RememberedUsernameKey = "admin-remembered-username";
+
+    protected override async Task OnInitializedAsync()
+    {
+        try
+        {
+            var remembered = await LocalStorageService.GetItemAsStringAsync(RememberedUsernameKey);
+            if (!string.IsNullOrEmpty(remembered))
+            {
+                model.Username = remembered;
+                model.RememberMe = true;
+            }
+        }
+        catch
+        {
+            // LocalStorage not available in pre-render
+        }
+    }
 
     protected override async Task OnAfterRenderAsync(bool firstRender)
     {
@@ -78,15 +98,24 @@
             var request = new { model.Username, model.Password };
             var response = await ApiClient.PostAsync<LoginResponse>("auth/login", request);
 
-            if (response?.Token == null)
+            if (response?.AccessToken == null || response?.RefreshToken == null)
             {
                 errorMessage = "사용자명 또는 비밀번호가 올바르지 않습니다.";
                 isLoading = false;
                 return;
             }
 
-            await ApiClient.SetAuthToken(response.Token);
-            await AuthStateProvider.LoginAsync(response.Token);
+            if (model.RememberMe)
+            {
+                await LocalStorageService.SetItemAsStringAsync(RememberedUsernameKey, model.Username);
+            }
+            else
+            {
+                await LocalStorageService.RemoveItemAsync(RememberedUsernameKey);
+            }
+
+            await ApiClient.SetAuthToken(response.AccessToken);
+            await AuthStateProvider.LoginAsync(response.AccessToken, response.RefreshToken, response.ExpiresIn);
             NavigationManager.NavigateTo(GetReturnUrl(), forceLoad: false);
         }
         catch
@@ -98,7 +127,8 @@
 
     private class LoginResponse
     {
-        public string Token { get; set; } = "";
+        public string AccessToken { get; set; } = "";
+        public string RefreshToken { get; set; } = "";
         public int ExpiresIn { get; set; }
     }
 
@@ -106,6 +136,7 @@
     {
         public string Username { get; set; } = "";
         public string Password { get; set; } = "";
+        public bool RememberMe { get; set; }
     }
 
     private string GetReturnUrl()

TaxBaik.Web/Components/Admin/Pages/Logout.razor

@@ -0,0 +1,17 @@
+@page "/admin/logout"
+@using TaxBaik.Web.Services
+@inject CustomAuthenticationStateProvider AuthStateProvider
+@inject NavigationManager NavigationManager
+
+<PageTitle>로그아웃</PageTitle>
+
+@code {
+    protected override async Task OnInitializedAsync()
+    {
+        // 사용자 로그아웃
+        await AuthStateProvider.LogoutAsync();
+
+        // 로그인 페이지로 리다이렉트
+        NavigationManager.NavigateTo("/taxbaik/admin/login", forceLoad: true);
+    }
+}

TaxBaik.Web/Components/Admin/Pages/RevenueTrackings.razor

@@ -0,0 +1,204 @@
+@page "/admin/revenue-trackings"
+@using TaxBaik.Web.Services.AdminClients
+@inject IRevenueTrackingBrowserClient RevenueClient
+@inject IClientBrowserClient ClientClient
+@inject IJSRuntime JS
+@attribute [Authorize]
+
+<PageTitle>수익 추적 관리</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">CRM & 세무관리</div>
+        <h1 class="admin-page-title">수익 추적 관리</h1>
+        <p class="admin-page-subtitle">청구, 납부, 미수금 상태를 한 화면에서 관리합니다.</p>
+    </div>
+    <button type="button" class="site-button primary" @onclick="OpenCreateDialog">새 청구 추가</button>
+</section>
+
+<div class="admin-surface">
+    @if (revenues is null)
+    {
+        <Skeleton Count="6" CssClass="taxbaik-skeleton-grid" />
+    }
+    else if (revenues.Count == 0)
+    {
+        <div class="muted">청구 기록이 없습니다.</div>
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>ID</th>
+                        <th>고객</th>
+                        <th>청구번호</th>
+                        <th>청구일</th>
+                        <th>청구액</th>
+                        <th>납부여부</th>
+                        <th>작업</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var item in revenues)
+                    {
+                        <tr>
+                            <td>@item.Id</td>
+                            <td>@clientMap.GetValueOrDefault(item.ClientId, $"Client #{item.ClientId}")</td>
+                            <td>@item.InvoiceNumber</td>
+                            <td>@item.InvoiceDate.ToString("yyyy-MM-dd")</td>
+                            <td>@item.Amount.ToString("C")</td>
+                            <td><span class="status-pill @(item.PaymentStatus == "paid" ? "success" : "warning")">@(item.PaymentStatus == "paid" ? "납부" : "미납")</span></td>
+                            <td>
+                                <div class="admin-row-actions">
+                                    @if (item.PaymentStatus != "paid")
+                                    {
+                                        <button type="button" class="site-button secondary" @onclick="@(async () => await MarkPaid(item.Id))">완료</button>
+                                    }
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(async () => await DeleteRevenue(item.Id))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    }
+</div>
+
+<dialog class="admin-dialog" open="@isDialogOpen">
+    <form class="admin-dialog-card" @onsubmit="SaveRevenue" @onsubmit:preventDefault="true">
+        <h3>새 청구 추가</h3>
+        <label>고객
+            <select class="admin-input" @bind="ClientIdText">
+                <option value="">선택하세요</option>
+                @foreach (var client in clients)
+                {
+                    <option value="@client.Id.ToString()">@GetClientDisplayName(client)</option>
+                }
+            </select>
+        </label>
+        <label>청구번호 <input class="admin-input" @bind="revenueForm.InvoiceNumber" /></label>
+        <label>청구일 <input class="admin-input" type="text" placeholder="2026-06-29" @bind="InvoiceDateText" /></label>
+        <label>청구액 <input class="admin-input" type="text" placeholder="100000" @bind="AmountText" /></label>
+        <label>서비스 유형
+            <select class="admin-input" @bind="revenueForm.ServiceType">
+                <option value="">선택하세요</option>
+                <option value="기장 수수료">기장 수수료</option>
+                <option value="세무조정료">세무조정료</option>
+                <option value="세무상담료">세무상담료</option>
+                <option value="신고 대행료">신고 대행료</option>
+                <option value="자문 수수료">자문 수수료</option>
+            </select>
+        </label>
+        <label>납부예정일 <input class="admin-input" type="text" placeholder="2026-07-13" @bind="DueDateText" /></label>
+        <div class="admin-dialog-actions">
+            <button type="button" class="site-button secondary" @onclick="CloseDialog">취소</button>
+            <button type="submit" class="site-button primary">저장</button>
+        </div>
+    </form>
+</dialog>
+
+@code {
+    [CascadingParameter] private Task<AuthenticationState>? AuthStateTask { get; set; }
+    private List<RevenueTracking>? revenues;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private bool isDialogOpen;
+    private RevenueForm revenueForm = new();
+
+    private string ClientIdText { get => revenueForm.ClientId > 0 ? revenueForm.ClientId.ToString() : ""; set => revenueForm.ClientId = int.TryParse(value, out var id) ? id : 0; }
+    private string InvoiceDateText { get => revenueForm.InvoiceDate?.ToString("yyyy-MM-dd") ?? ""; set => revenueForm.InvoiceDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+    private string AmountText { get => revenueForm.Amount?.ToString() ?? ""; set => revenueForm.Amount = decimal.TryParse(value, out var amt) ? amt : null; }
+    private string DueDateText { get => revenueForm.DueDate?.ToString("yyyy-MM-dd") ?? ""; set => revenueForm.DueDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadData();
+                StateHasChanged();
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            revenues = await RevenueClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"데이터 로드 실패: {ex.Message}");
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        revenueForm = new RevenueForm { ClientId = clients.FirstOrDefault()?.Id ?? 0, InvoiceDate = DateTime.Today, DueDate = DateTime.Today.AddDays(14) };
+        isDialogOpen = true;
+    }
+
+    private async Task SaveRevenue()
+    {
+        if (revenueForm.ClientId <= 0 || string.IsNullOrWhiteSpace(revenueForm.InvoiceNumber) || revenueForm.Amount is null)
+        {
+            await JS.InvokeVoidAsync("alert", "필수 항목을 입력해주세요.");
+            return;
+        }
+        try
+        {
+            var newId = await RevenueClient.CreateAsync(revenueForm.ClientId, revenueForm.InvoiceNumber, revenueForm.InvoiceDate ?? DateTime.Today, revenueForm.Amount.Value, revenueForm.ServiceType, revenueForm.DueDate);
+            if (newId > 0)
+            {
+                await JS.InvokeVoidAsync("alert", "청구가 추가되었습니다.");
+                CloseDialog();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
+        }
+    }
+
+    private async Task MarkPaid(int id)
+    {
+        try
+        {
+            await RevenueClient.MarkPaidAsync(id, DateTime.Now);
+            await JS.InvokeVoidAsync("alert", "납부가 처리되었습니다.");
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"처리 실패: {ex.Message}");
+        }
+    }
+
+    private async Task DeleteRevenue(int id)
+    {
+        if (!await JS.InvokeAsync<bool>("confirm", "이 청구를 삭제하시겠습니까?")) return;
+        try
+        {
+            await RevenueClient.DeleteAsync(id);
+            await JS.InvokeVoidAsync("alert", "청구가 삭제되었습니다.");
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"삭제 실패: {ex.Message}");
+        }
+    }
+
+    private void CloseDialog() { isDialogOpen = false; revenueForm = new(); }
+    private static string GetClientDisplayName(Client client) => !string.IsNullOrWhiteSpace(client.CompanyName) ? client.CompanyName : !string.IsNullOrWhiteSpace(client.Name) ? client.Name : $"Client #{client.Id}";
+    private sealed class RevenueForm { public int ClientId { get; set; } public string InvoiceNumber { get; set; } = ""; public DateTime? InvoiceDate { get; set; } public decimal? Amount { get; set; } public string? ServiceType { get; set; } public DateTime? DueDate { get; set; } }
+}

TaxBaik.Web/Components/Admin/Pages/SeasonSimulator.razor

@@ -0,0 +1,138 @@
+@page "/admin/season-simulator"
+@attribute [Authorize]
+@using TaxBaik.Application.Seasonal
+@using TaxBaik.Application.Services
+
+<PageTitle>시즌 시뮬레이터</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Season Preview</div>
+        <h1 class="admin-page-title">시즌 시뮬레이터</h1>
+        <p class="admin-page-subtitle">날짜를 선택해 홈페이지 시즌 화면이 어떻게 보이는지 미리 확인합니다.</p>
+    </div>
+</section>
+
+<div class="admin-detail-grid">
+    <section class="admin-surface">
+        <h3 class="admin-section-title">시뮬레이션 날짜</h3>
+        <input class="admin-input" type="text" placeholder="yyyy-MM-dd" @bind="SimulationDateText" />
+        <div class="admin-divider"></div>
+        <div class="admin-stack">
+            @foreach (var season in TaxSeasonCalendar.Seasons)
+            {
+                <button type="button" class="site-button secondary" @onclick="@(() => JumpToSeason(season))">@season.StartMonth/@season.StartDay - @season.Name</button>
+            }
+        </div>
+    </section>
+
+    <section class="admin-surface">
+        <h3 class="admin-section-title">홈페이지 미리보기</h3>
+        <p class="muted">@(simulationDate?.ToString("yyyy년 MM월 dd일") ?? "날짜를 선택하세요")</p>
+        @if (activeSeason != null)
+        {
+            <span class="status-pill warning">@activeSeason.Name 시즌 활성</span>
+            <div class="season-preview">
+                @if (activeSeason.DaysUntilDeadline <= 7 && activeSeason.DaysUntilDeadline >= 0)
+                {
+                    <div class="season-badge">D-@activeSeason.DaysUntilDeadline 마감 임박</div>
+                }
+                <div class="season-headline">@activeSeason.HeroHeadline</div>
+                <div class="season-subtext">@activeSeason.HeroSubtext</div>
+                <div class="season-cta">@activeSeason.CtaText</div>
+            </div>
+            <div class="admin-kv-grid mt-4">
+                <div><span>활성 시즌 키</span><strong><code>@activeSeason.Key</code></strong></div>
+                <div><span>마감까지</span><strong>@(activeSeason.DaysUntilDeadline >= 0 ? $"D-{activeSeason.DaysUntilDeadline}" : $"마감 후 @(-activeSeason.DaysUntilDeadline)일")</strong></div>
+                <div><span>포커스 서비스</span><strong>@activeSeason.FocusService</strong></div>
+                <div><span>블로그 카테고리</span><strong>@activeSeason.RelatedCategorySlug</strong></div>
+                <div class="span-2"><span>긴박감 배지 문구</span><strong><code>@activeSeason.UrgencyBadge</code></strong></div>
+            </div>
+        }
+        else
+        {
+            <div class="muted">선택한 날짜는 시즌 비활성 기간입니다. 홈페이지는 기본 Hero를 표시합니다.</div>
+            <div class="season-preview mt-4">
+                <div class="season-headline">사업자 세금, 부동산,<br />가족자산까지</div>
+                <div class="season-subtext">세무사·부동산중개사·보험설계사 자격 보유 | 온라인 맞춤 상담</div>
+                <div class="season-cta">무료 상담 신청</div>
+            </div>
+        }
+    </section>
+</div>
+
+<div class="admin-surface mt-4">
+    <h3 class="admin-section-title">연간 시즌 타임라인</h3>
+    <div class="admin-table-wrap">
+        <table class="admin-table">
+            <thead>
+                <tr>
+                    <th>기간</th>
+                    <th>시즌</th>
+                    <th>블로그 카테고리</th>
+                    <th>상태</th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var s in TaxSeasonCalendar.Seasons)
+                {
+                    var isActive = activeSeason?.Key == s.Key;
+                    <tr>
+                        <td>@s.StartMonth/@s.StartDay ~ @s.EndMonth/@s.EndDay</td>
+                        <td>@s.Name</td>
+                        <td><code>@s.RelatedCategorySlug</code></td>
+                        <td>@(isActive ? "활성" : "비활성")</td>
+                    </tr>
+                }
+            </tbody>
+        </table>
+    </div>
+</div>
+
+@code {
+    private DateTime? simulationDate = DateTime.Today;
+    private CurrentSeasonDto? activeSeason;
+    private string SimulationDateText { get => simulationDate?.ToString("yyyy-MM-dd") ?? ""; set { simulationDate = DateTime.TryParse(value, out var dt) ? dt : null; ComputeSeason(); } }
+
+    protected override void OnInitialized() => ComputeSeason();
+
+    private void ComputeSeason()
+    {
+        if (simulationDate == null) { activeSeason = null; return; }
+        var date = simulationDate.Value;
+        var season = TaxSeasonCalendar.Seasons.FirstOrDefault(s =>
+        {
+            var start = new DateTime(date.Year, s.StartMonth, s.StartDay);
+            var endYear = (s.EndMonth < s.StartMonth) ? date.Year + 1 : date.Year;
+            var end = new DateTime(endYear, s.EndMonth, s.EndDay);
+            return date >= start && date <= end;
+        });
+
+        if (season == null) { activeSeason = null; return; }
+
+        var endYearCalc = (season.EndMonth < season.StartMonth) ? date.Year + 1 : date.Year;
+        var deadline = new DateTime(endYearCalc, season.EndMonth, season.EndDay);
+        var ddays = (deadline.Date - date.Date).Days;
+        var badge = ddays <= 7 && ddays >= 0 ? season.UrgencyBadge.Replace("{n}", ddays.ToString()) : season.UrgencyBadge;
+
+        activeSeason = new CurrentSeasonDto
+        {
+            Key = season.Key,
+            Name = season.Name,
+            HeroHeadline = season.HeroHeadline,
+            HeroSubtext = season.HeroSubtext,
+            UrgencyBadge = badge,
+            FocusService = season.FocusService,
+            RelatedCategorySlug = season.RelatedCategorySlug,
+            CtaText = season.CtaText,
+            DaysUntilDeadline = ddays,
+            Deadline = deadline
+        };
+    }
+
+    private void JumpToSeason(TaxSeason season)
+    {
+        simulationDate = new DateTime(DateTime.Today.Year, season.StartMonth, season.StartDay);
+        ComputeSeason();
+    }
+}