fix(admin): MudBlazor duplicate popover warning exception disable

Reviewed-on: http://178.104.200.7/kjh2064/taxbaik/pulls/11

.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

@@ -45,26 +45,32 @@ jobs:
           # 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 30); do
+          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\": \"${SHORT_VERSION}\"" && [ "$BLOG_STATUS" = "200" ]; then
-              echo "Deployment is ready for ${SHORT_VERSION}"
+              echo "✓ Deployment ready for ${SHORT_VERSION} (attempt $i/20)"
               exit 0
             fi
-            echo "Waiting for deployment ${SHORT_VERSION} (attempt $i/30); blog status=${BLOG_STATUS:-down}; version=${VERSION_BODY:-unknown}"
-            sleep 5
+            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 ${SHORT_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"
           )'
@@ -88,6 +100,7 @@ jobs:
 
       - name: Package artifact
         run: |
+          cp deploy_gb.sh ./publish/deploy_gb.sh
           tar -czf taxbaik_deploy.tgz -C ./publish .
           echo "✓ Package: $(du -sh taxbaik_deploy.tgz | cut -f1)"
 
@@ -98,6 +111,34 @@ 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 +146,7 @@ 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
@@ -123,14 +164,12 @@ jobs:
           test -s "\$DEPLOY_DIR/appsettings.Production.json" \
             || { echo "FATAL: appsettings.Production.json 없음" >&2; exit 1; }
 
-          echo "--- [3/5] 심볼릭 링크 전환 ---"
-          ln -sfn "\$DEPLOY_DIR" "\$DEPLOY_HOME/taxbaik_active"
+          echo "--- [3/4] Green-Blue 배포 실행 ---"
+          chmod +x "\$DEPLOY_DIR/deploy_gb.sh"
+          "\$DEPLOY_DIR/deploy_gb.sh" "\$DEPLOY_DIR"
 
-          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
@@ -179,3 +218,9 @@ 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>"

CLOUD_SERVER_SETUP.md

@@ -17,7 +17,7 @@
 | 3.3 | [주요 Python 패키지](#33-주요-python-패키지-시스템) | 시스템/venv 패키지 구분 |
 | 4 | [서비스 아키텍처](#4-서비스-아키텍처) | 포트 맵, Nginx 리버스 프록시 |
 | 4.1 | [포트 맵](#41-포트-맵) | 22, 80, 2222, 3000, 5000, 5432 |
-| 4.2 | [Nginx 리버스 프록시](#42-nginx-리버스-프록시) | `/` → Gitea, `/quant/` → Blazor |
+| 4.2 | [Nginx 리버스 프록시](#42-nginx-리버스-프록시) | 도메인 기반 가상 호스트 분기 (홈페이지, Gitea, Quant) |
 | 5 | [Gitea](#5-gitea) | Docker Compose 설정, 시크릿, 데이터 경로 |
 | 5.1 | [Docker Compose](#51-docker-compose) | `gitea:1.26.4`, PG 연동 |
 | 5.2 | [시크릿 관리](#52-시크릿-관리) | `/opt/stacks/gitea/.env` |
@@ -126,17 +126,22 @@ boto3, cryptography, Jinja2, jsonschema, fail2ban 등 시스템 레벨로 설치
 ### 4.2. Nginx 리버스 프록시
 
 ```nginx
-# /etc/nginx/sites-enabled/gitea-ip.conf
+# /etc/nginx/sites-available/taxbaik-domains.conf
 
+# 1. TaxBaik 홈페이지 (taxbaik.com, www.taxbaik.com)
 server {
-    listen 80 default_server;
-    listen [::]:80 default_server;
-    server_name _;
+    server_name taxbaik.com www.taxbaik.com;
     client_max_body_size 512M;
 
-    # QuantEngine Blazor Web App
-    location /quant/ {
-        proxy_pass http://127.0.0.1:5000/;
+
+    # /admin 하위 요청을 /taxbaik/admin 으로 리다이렉트하여 Blazor Base Path 대응
+    location /admin {
+        return 301 $scheme://$host/taxbaik$request_uri;
+    }
+
+    # 루트 경로 요청을 /taxbaik 으로 프록싱하여 base href /taxbaik/ 에 대응
+    location / {
+        proxy_pass http://127.0.0.1:5001/taxbaik/;
         proxy_http_version 1.1;
         proxy_set_header Upgrade $http_upgrade;
         proxy_set_header Connection "Upgrade";
@@ -147,7 +152,33 @@ server {
         proxy_set_header X-Forwarded-Proto $scheme;
     }
 
-    # Gitea (기본)
+    # /taxbaik/ 하위로 들어오는 리소스 및 페이지 요청 처리
+    location /taxbaik {
+        proxy_pass http://127.0.0.1:5001;
+        proxy_http_version 1.1;
+        proxy_set_header Upgrade $http_upgrade;
+        proxy_set_header Connection "Upgrade";
+        proxy_set_header Host $host;
+        proxy_set_header X-Real-IP $remote_addr;
+        proxy_set_header X-Forwarded-For $proxy_add_x_forwarded_for;
+        proxy_set_header X-Forwarded-Proto $scheme;
+        proxy_read_timeout 120s;
+    }
+
+    listen 443 ssl; # managed by Certbot
+    ssl_certificate /etc/letsencrypt/live/taxbaik.com/fullchain.pem; # managed by Certbot
+    ssl_certificate_key /etc/letsencrypt/live/taxbaik.com/privkey.pem; # managed by Certbot
+    include /etc/letsencrypt/options-ssl-nginx.conf; # managed by Certbot
+    ssl_dhparam /etc/letsencrypt/ssl-dhparams.pem; # managed by Certbot
+
+
+}
+
+# 2. Gitea (gitea.taxbaik.com)
+server {
+    server_name gitea.taxbaik.com;
+    client_max_body_size 512M;
+
     location / {
         proxy_pass http://127.0.0.1:3000;
         proxy_http_version 1.1;
@@ -159,13 +190,89 @@ server {
         proxy_connect_timeout 300;
         proxy_send_timeout 300;
     }
+
+    listen 443 ssl; # managed by Certbot
+    ssl_certificate /etc/letsencrypt/live/taxbaik.com/fullchain.pem; # managed by Certbot
+    ssl_certificate_key /etc/letsencrypt/live/taxbaik.com/privkey.pem; # managed by Certbot
+    include /etc/letsencrypt/options-ssl-nginx.conf; # managed by Certbot
+    ssl_dhparam /etc/letsencrypt/ssl-dhparams.pem; # managed by Certbot
+
+}
+
+# 3. QuantEngine (quant.taxbaik.com)
+server {
+    server_name quant.taxbaik.com;
+
+    location / {
+        proxy_pass http://127.0.0.1:5000/;
+        proxy_http_version 1.1;
+        proxy_set_header Upgrade $http_upgrade;
+        proxy_set_header Connection "Upgrade";
+        proxy_set_header Host $host;
+        proxy_cache_bypass $http_upgrade;
+        proxy_set_header X-Real-IP $remote_addr;
+        proxy_set_header X-Forwarded-For $proxy_add_x_forwarded_for;
+        proxy_set_header X-Forwarded-Proto $scheme;
+    }
+
+    listen 443 ssl; # managed by Certbot
+    ssl_certificate /etc/letsencrypt/live/taxbaik.com/fullchain.pem; # managed by Certbot
+    ssl_certificate_key /etc/letsencrypt/live/taxbaik.com/privkey.pem; # managed by Certbot
+    include /etc/letsencrypt/options-ssl-nginx.conf; # managed by Certbot
+    ssl_dhparam /etc/letsencrypt/ssl-dhparams.pem; # managed by Certbot
+
+}
+
+server {
+    if ($host = www.taxbaik.com) {
+        return 301 https://$host$request_uri;
+    } # managed by Certbot
+
+
+    if ($host = taxbaik.com) {
+        return 301 https://$host$request_uri;
+    } # managed by Certbot
+
+
+    listen 80;
+    server_name taxbaik.com www.taxbaik.com;
+    return 404; # managed by Certbot
+
+
+
+
+}
+server {
+    if ($host = gitea.taxbaik.com) {
+        return 301 https://$host$request_uri;
+    } # managed by Certbot
+
+
+    listen 80;
+    server_name gitea.taxbaik.com;
+    return 404; # managed by Certbot
+
+
+}
+server {
+    if ($host = quant.taxbaik.com) {
+        return 301 https://$host$request_uri;
+    } # managed by Certbot
+
+
+    listen 80;
+    server_name quant.taxbaik.com;
+    return 404; # managed by Certbot
+
+
 }
 ```
 
 **라우팅 요약**:
-- `http://178.104.200.7/` → Gitea Web UI
-- `http://178.104.200.7/quant/` → QuantEngine Blazor Admin
-- `ssh://178.104.200.7:2222` → Gitea Git SSH
+- `http://taxbaik.com/` 또는 `http://www.taxbaik.com/` → TaxBaik 홈페이지 (내부 proxy: `http://127.0.0.1:5001/taxbaik/`)
+- `http://gitea.taxbaik.com/` → Gitea Web UI (내부 proxy: `http://127.0.0.1:3000`)
+- `http://quant.taxbaik.com/` → QuantEngine Blazor Admin (내부 proxy: `http://127.0.0.1:5000/`)
+- `ssh://gitea.taxbaik.com:2222` → Gitea Git SSH
 
 ## 5. Gitea
 
@@ -384,7 +491,7 @@ ClientAliveCountMax 2
 | **CI Runner** | Synology Act Runner | 6× `act_runner:latest` (Docker) |
 | **DB** | SQLite (파일 기반) | PostgreSQL 18 + SQLite (하이브리드) |
 | **웹 Admin** | 없음 | QuantEngine Blazor (.NET 10, MudBlazor) |
-| **리버스 프록시** | Synology 내장 | Nginx (`/` → Gitea, `/quant/` → Blazor) |
+| **리버스 프록시** | Synology 내장 | Nginx (도메인 기반 분기 - 홈페이지, Gitea, Quant) |
 | **보안** | DSM 방화벽 | fail2ban + SSH 공개키 + 서비스 로컬바인드 |
 | **시크릿 관리** | `.secrets/kis_real.env` | `/opt/stacks/gitea/.env` |
 | **OS** | Synology DSM 7.x | Ubuntu 26.04 LTS |

DEPLOYMENT_GUIDE.md

@@ -38,13 +38,17 @@ sudo systemctl enable taxbaik
 ### 4. Nginx 설정
 
 ```bash
-# 현재 Nginx 설정 확인
-sudo cat /etc/nginx/sites-available/default | head -30
+# Nginx 도메인 기반 가상 호스트 설정 복사
+sudo cp deploy/nginx-taxbaik-domains.conf /etc/nginx/sites-available/taxbaik-domains.conf
 
-# location 블록 추가 (또는 기존 설정에 병합)
-sudo cp deploy/nginx-taxbaik-locations.conf /etc/nginx/conf.d/taxbaik.conf
+# 기존 설정(IP 기반 및 default) 활성화 해제
+sudo rm -f /etc/nginx/sites-enabled/default
+sudo rm -f /etc/nginx/sites-enabled/gitea-ip.conf
 
-# 테스트 및 재로드
+# 새 설정 활성화 (심링크 생성)
+sudo ln -sfn /etc/nginx/sites-available/taxbaik-domains.conf /etc/nginx/sites-enabled/taxbaik-domains.conf
+
+# 설정 문법 테스트 및 Nginx 서비스 리로드
 sudo nginx -t
 sudo systemctl reload nginx
 ```

README.md

@@ -2,6 +2,8 @@
 
 **온라인 세무 상담 플랫폼** | 블로그 SEO 최적화 | 전국 고객 확보
 
+CI deploy trigger verification note.
+
 ---
 
 ## 개요

ROADMAP_WBS.md

@@ -425,9 +425,9 @@ Todo:
 - 텔레그램 전송 실패 시 로그만 남기고 앱 정상 운영 유지
 
 Todo:
-- [ ] BackgroundService 또는 Hangfire 기반 스케줄러 추가
-- [ ] 일간/주간 리포트 메시지 템플릿
-- [ ] TelegramNotificationService에 리포트 메서드 추가
+- [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
 
@@ -439,9 +439,9 @@ Todo:
 - 개인정보 열람 범위는 세무사가 허용한 항목만
 
 Todo:
-- [ ] 고객 포털 설계 (인증 방식 결정 — WBS-CRM-08 선행)
-- [ ] 고객 전용 Razor Pages 추가
-- [ ] 세무사 허용 권한 설정 UI
+- [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
 
@@ -485,16 +485,16 @@ DB 스키마:
 - `GOOGLE_CLIENT_ID` / `GOOGLE_CLIENT_SECRET`
 
 Todo:
-- [ ] WBS-CRM-07 고객 포털 기본 구조 완성 (선행)
-- [ ] OAuth 앱 등록 (네이버·카카오·구글 개발자 콘솔)
-- [ ] V011__CreatePortalUsers.sql 마이그레이션
-- [ ] PortalUser 엔티티 / IPortalUserRepository / PortalUserRepository
-- [ ] 네이버 OAuth Handler 구현
-- [ ] 카카오·구글 패키지 추가 및 설정
-- [ ] 기본 계정 회원가입 폼 (`/taxbaik/portal/register`)
-- [ ] 소셜 로그인 콜백 처리 → portal_users 자동 생성
-- [ ] 신규 가입 시 clients 테이블 연결 또는 신규 생성
-- [ ] 포털 로그인 페이지 (`/taxbaik/portal/login`) — 소셜 버튼 + 이메일 폼
+- [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
 
@@ -522,3 +522,46 @@ Todo:
 - 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
+
+---
+
+## ── 홈페이지 · 어드민 · 포털 프리미엄 UX/UI 개편 (2026-06-30) ──────────────────
+
+## WBS-UX-05 홈페이지 프리미엄 UI 및 마이크로 인터랙션
+
+목표: 홈페이지 디자인을 극도로 모던하고 신뢰성 있는 프리미엄 스타일로 전면 개편한다.
+
+성공 기준:
+- Hero 섹션에 유려한 배경 그라데이션 및 부드러운 CSS 애니메이션 효과 적용
+- 서비스 카드에 섀도우 및 보더 트랜지션, 골드/그린 그라데이션 호버 이펙트 추가
+- 신뢰도 스트립 카드에 입체감 및 돋보이는 레이아웃 설계
+- Noto Sans KR 외에 Outfit/Inter 등의 보조 영문 폰트 결합으로 타이포그래피 고급화
+
+Todo:
+- [x] `site.css` 내 Hero 섹션 그라데이션 및 CSS 애니메이션 보강
+- [x] 서비스 카드 및 신뢰도 스트립 컴포넌트 프리미엄 스타일로 개편
+- [x] 홈페이지 폰트 스택 확장 및 메인 레이아웃 적용
+
+## WBS-PORTAL-01 고객 포털 UI/UX 고도화 및 글래스모피즘
+
+목표: 고객 마이 포털 화면을 미려하고 현대적인 글래스모피즘 디자인으로 개편하여 이용 가치를 극대화한다.
+
+성공 기준:
+- 포털 메인 대시보드 카드를 Glassmorphism 스타일(blur, semi-transparent border)로 변경
+- 세무 신고 현황 테이블 및 상담 이력 타임라인 컴포넌트의 모던 디자인화
+
+Todo:
+- [x] `site.css` 내 포털 전용 모던 글래스모피즘 클래스군 추가
+- [x] `Portal/Index.cshtml` 레이아웃 및 컴포넌트 UI 고도화
+
+## WBS-MAINT-02 코드 품질 및 경고 결함 차단
+
+목표: 빌드 컴파일 타임 경고(Warnings)를 0으로 유지하여 미래 코드 결함을 방지한다.
+
+성공 기준:
+- `dotnet build` 수행 시 경고 0개 달성
+
+Todo:
+- [x] `CustomAuthenticationStateProvider.cs` Nullable 경고 수정
+- [x] `Dashboard.razor` 미사용 변수 제거 및 UI 연계 바인딩 처리
+

TaxBaik.Application.Tests/InquiryServiceTests.cs

@@ -87,6 +87,14 @@ public class InquiryServiceTests
                 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/DependencyInjection.cs

@@ -19,6 +19,15 @@ public static class DependencyInjection
         services.AddScoped<FaqService>();
         services.AddScoped<ConsultationService>();
         services.AddScoped<TaxFilingService>();
+        services.AddScoped<CompanyService>();
+        services.AddScoped<TaxProfileService>();
+        services.AddScoped<TaxFilingScheduleService>();
+        services.AddScoped<ConsultingActivityService>();
+        services.AddScoped<ContractService>();
+        services.AddScoped<RevenueTrackingService>();
+        services.AddScoped<TelegramReportService>();
+        services.AddScoped<PortalUserService>();
+        services.AddScoped<CommonCodeService>();
         return services;
     }
 }

TaxBaik.Application/Services/BlogService.cs

@@ -9,6 +9,9 @@ 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);
 

TaxBaik.Application/Services/ClientService.cs

@@ -22,6 +22,15 @@ public class ClientService(IClientRepository repository)
     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))

TaxBaik.Application/Services/CommonCodeService.cs

@@ -0,0 +1,20 @@
+using System.Collections.Generic;
+using System.Threading;
+using System.Threading.Tasks;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Application.Services;
+
+public class CommonCodeService(ICommonCodeRepository commonCodeRepository)
+{
+    public async Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetByGroupAsync(codeGroup, ct);
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetAllActiveAsync(ct);
+    }
+}

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/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/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);
+        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;
     }
@@ -89,6 +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/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 +1,55 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class RevenueTrackingService(IRevenueTrackingRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string invoiceNumber, DateTime invoiceDate,
+        decimal amount, string? serviceType = null, DateTime? dueDate = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(invoiceNumber))
+            throw new ValidationException("인보이스 번호를 입력하세요.");
+        if (amount <= 0)
+            throw new ValidationException("금액은 0보다 커야 합니다.");
+
+        var revenue = new RevenueTracking
+        {
+            ClientId = clientId,
+            InvoiceNumber = invoiceNumber.Trim(),
+            InvoiceDate = invoiceDate,
+            Amount = amount,
+            ServiceType = string.IsNullOrWhiteSpace(serviceType) ? null : serviceType.Trim(),
+            DueDate = dueDate,
+            PaymentStatus = "pending",
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(revenue, ct);
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken ct = default) =>
+        await repository.GetAllAsync(ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken ct = default) =>
+        await repository.GetPendingPaymentsAsync(ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetMonthlyRevenueAsync(DateTime month, CancellationToken ct = default)
+    {
+        var startDate = new DateTime(month.Year, month.Month, 1);
+        var endDate = startDate.AddMonths(1).AddDays(-1);
+        return await repository.GetByDateRangeAsync(startDate, endDate, ct);
+    }
+
+    public async Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken ct = default) =>
+        await repository.MarkPaidAsync(id, paymentDate, ct);
+
+    public async Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken ct = default) =>
+        await repository.GetTotalRevenueAsync(startDate, endDate, ct);
+}

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/TaxProfileService.cs

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

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

@@ -3,15 +3,28 @@ namespace TaxBaik.Domain.Entities;
 public class Client
 {
     public int Id { get; set; }
-    public string Name { get; set; } = null!;
+    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/CommonCode.cs

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

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/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/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/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/Interfaces/IClientRepository.cs

@@ -8,6 +8,9 @@ public interface IClientRepository
         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/ICommonCodeRepository.cs

@@ -0,0 +1,12 @@
+using System.Collections.Generic;
+using System.Threading;
+using System.Threading.Tasks;
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Domain.Interfaces;
+
+public interface ICommonCodeRepository
+{
+    Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default);
+    Task<IEnumerable<CommonCode>> GetAllActiveAsync(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/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/IInquiryRepository.cs

@@ -16,4 +16,5 @@ public interface IInquiryRepository
     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 +1,15 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IRevenueTrackingRepository
+{
+    Task<int> CreateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+    Task UpdateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken cancellationToken = default);
+    Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+}

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

TaxBaik.Infrastructure/DependencyInjection.cs

@@ -19,7 +19,15 @@ public static class DependencyInjection
         services.AddScoped<IClientRepository, ClientRepository>();
         services.AddScoped<IFaqRepository, FaqRepository>();
         services.AddScoped<IConsultationRepository, ConsultationRepository>();
+        services.AddScoped<IPortalUserRepository, PortalUserRepository>();
         services.AddScoped<ITaxFilingRepository, TaxFilingRepository>();
+        services.AddScoped<ICompanyRepository, CompanyRepository>();
+        services.AddScoped<ITaxProfileRepository, TaxProfileRepository>();
+        services.AddScoped<ITaxFilingScheduleRepository, TaxFilingScheduleRepository>();
+        services.AddScoped<IConsultingActivityRepository, ConsultingActivityRepository>();
+        services.AddScoped<IContractRepository, ContractRepository>();
+        services.AddScoped<IRevenueTrackingRepository, RevenueTrackingRepository>();
+        services.AddScoped<ICommonCodeRepository, CommonCodeRepository>();
 
         return services;
     }

TaxBaik.Infrastructure/Repositories/ClientRepository.cs

@@ -40,6 +40,33 @@ public class ClientRepository(IDbConnectionFactory connectionFactory) : BaseRepo
             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();

TaxBaik.Infrastructure/Repositories/CommonCodeRepository.cs

@@ -0,0 +1,33 @@
+using System.Collections.Generic;
+using System.Data;
+using System.Threading;
+using System.Threading.Tasks;
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Infrastructure.Repositories;
+
+public class CommonCodeRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ICommonCodeRepository
+{
+    public async Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<CommonCode>(
+            @"SELECT code_group as CodeGroup, code_value as CodeValue, code_name as CodeName, sort_order as SortOrder, is_active as IsActive
+              FROM common_codes 
+              WHERE code_group = @CodeGroup AND is_active = TRUE 
+              ORDER BY sort_order",
+            new { CodeGroup = codeGroup });
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<CommonCode>(
+            @"SELECT code_group as CodeGroup, code_value as CodeValue, code_name as CodeName, sort_order as SortOrder, is_active as IsActive
+              FROM common_codes 
+              WHERE is_active = TRUE 
+              ORDER BY code_group, sort_order");
+    }
+}

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/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/InquiryRepository.cs

@@ -119,4 +119,10 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
             "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 +1,80 @@
+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<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/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 +1,91 @@
+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<TaxProfile?> GetByIdAsync(int id, 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 id = @Id",
+            new { Id = id });
+    }
+
+    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.Proxy/Program.cs

@@ -0,0 +1,93 @@
+using System;
+using System.IO;
+using System.Net;
+using System.Net.Sockets;
+using System.Threading;
+using System.Threading.Tasks;
+
+class Program
+{
+    private const string PortFile = "/home/kjh2064/taxbaik_port";
+    private static int _fallbackPort = 5003;
+
+    static async Task Main(string[] args)
+    {
+        // Allow setting fallback port via args
+        if (args.Length > 0 && int.TryParse(args[0], out var port))
+        {
+            _fallbackPort = port;
+        }
+
+        var listener = new TcpListener(IPAddress.Loopback, 5001);
+        listener.Start();
+        Console.WriteLine($"[TaxBaik Proxy] Listening on 127.0.0.1:5001 (Forwarding to target in {PortFile})");
+
+        while (true)
+        {
+            try
+            {
+                var client = await listener.AcceptTcpClientAsync();
+                _ = HandleClientAsync(client);
+            }
+            catch (Exception ex)
+            {
+                Console.WriteLine($"[TaxBaik Proxy] Accept error: {ex.Message}");
+                await Task.Delay(100);
+            }
+        }
+    }
+
+    private static int GetTargetPort()
+    {
+        try
+        {
+            if (File.Exists(PortFile))
+            {
+                var content = File.ReadAllText(PortFile).Trim();
+                if (int.TryParse(content, out var port) && port > 1024 && port < 65535)
+                {
+                    return port;
+                }
+            }
+        }
+        catch { }
+        return _fallbackPort;
+    }
+
+    private static async Task HandleClientAsync(TcpClient client)
+    {
+        client.NoDelay = true;
+        int targetPort = GetTargetPort();
+        using var backend = new TcpClient();
+        backend.NoDelay = true;
+
+        try
+        {
+            using var cts = new CancellationTokenSource(TimeSpan.FromSeconds(5));
+            await backend.ConnectAsync(IPAddress.Loopback, targetPort, cts.Token);
+        }
+        catch (Exception ex)
+        {
+            Console.WriteLine($"[TaxBaik Proxy] Failed to connect to backend on port {targetPort}: {ex.Message}");
+            client.Close();
+            return;
+        }
+
+        try
+        {
+            using var clientStream = client.GetStream();
+            using var backendStream = backend.GetStream();
+
+            var toBackend = clientStream.CopyToAsync(backendStream);
+            var toClient = backendStream.CopyToAsync(clientStream);
+
+            await Task.WhenAny(toBackend, toClient);
+        }
+        catch { }
+        finally
+        {
+            client.Close();
+            backend.Close();
+        }
+    }
+}

TaxBaik.Proxy/TaxBaik.Proxy.csproj

@@ -0,0 +1,10 @@
+<Project Sdk="Microsoft.NET.Sdk">
+
+  <PropertyGroup>
+    <OutputType>Exe</OutputType>
+    <TargetFramework>net10.0</TargetFramework>
+    <ImplicitUsings>enable</ImplicitUsings>
+    <Nullable>enable</Nullable>
+  </PropertyGroup>
+
+</Project>

TaxBaik.Web/Components/Admin/App.razor

@@ -20,10 +20,18 @@
 <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>
+    <div id="blazor-loading" class="blazor-loading-overlay show">
+        <div class="blazor-loading-spinner">
+            <div class="spinner"></div>
+            <p>로드 중...</p>
+        </div>
+    </div>
+    <MudThemeProvider @bind-IsDarkMode="isDarkMode" Theme="mudTheme" />
     <Routes @rendermode="new InteractiveServerRenderMode(prerender: false)" />
     <script src="_content/MudBlazor/MudBlazor.min.js"></script>
     <script src="js/admin-session.js"></script>
@@ -31,3 +39,90 @@
     <script>window.taxbaikAdminSession?.watchReconnect();</script>
 </body>
 </html>
+
+@code {
+    private bool isDarkMode = false;
+    private MudTheme mudTheme = new()
+    {
+        Palette = new PaletteLight()
+        {
+            Primary = "#1976D2",
+            PrimaryContrastText = "#FFFFFF",
+            Secondary = "#2D9F7E",
+            SecondaryContrastText = "#FFFFFF",
+            Tertiary = "#FF8A50",
+            TertiaryContrastText = "#FFFFFF",
+            Surface = "#F5F7FA",
+            Background = "#FFFFFF",
+            BackgroundGrey = "#F8F9FB",
+            DrawerBackground = "#FFFFFF",
+            DrawerText = "#424242",
+            AppbarBackground = "#FFFFFF",
+            AppbarText = "#424242",
+            TextPrimary = "#1A1A1A",
+            TextSecondary = "#64748B",
+            TextDisabled = "#94A3B8",
+            ActionDefault = "#1976D2",
+            ActionDisabled = "#BDBDBD",
+            Divider = "#E2E8F0",
+            DividerLight = "#F1F5F9",
+            Error = "#DC2626",
+            ErrorContrastText = "#FFFFFF",
+            Warning = "#F59E0B",
+            WarningContrastText = "#FFFFFF",
+            Info = "#06B6D4",
+            InfoContrastText = "#FFFFFF",
+            Success = "#16A34A",
+            SuccessContrastText = "#FFFFFF",
+        },
+        LayoutProperties = new LayoutProperties()
+        {
+            DefaultBorderRadius = "6px"
+        },
+        Typography = new Typography()
+        {
+            Default = new Default()
+            {
+                FontSize = ".8125rem",
+                FontWeight = 400,
+                LineHeight = 1.5
+            },
+            H1 = new H1()
+            {
+                FontSize = "1.75rem",
+                FontWeight = 600,
+                LineHeight = 1.2
+            },
+            H2 = new H2()
+            {
+                FontSize = "1.5rem",
+                FontWeight = 600,
+                LineHeight = 1.3
+            },
+            H3 = new H3()
+            {
+                FontSize = "1.25rem",
+                FontWeight = 600,
+                LineHeight = 1.3
+            },
+            H4 = new H4()
+            {
+                FontSize = "1.1rem",
+                FontWeight = 600,
+                LineHeight = 1.4
+            },
+            H5 = new H5()
+            {
+                FontSize = "0.95rem",
+                FontWeight = 500,
+                LineHeight = 1.4
+            },
+            H6 = new H6()
+            {
+                FontSize = "0.85rem",
+                FontWeight = 500,
+                LineHeight = 1.5
+            }
+        }
+    };
+}

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

@@ -0,0 +1,88 @@
+@using TaxBaik.Application.Services
+
+<MudForm @ref="form">
+    <MudTextField @bind-Value="model.CompanyCode" Label="회사 코드"
+        Variant="Variant.Outlined" Class="mb-4" Required="true"
+        HelperText="영문/숫자, 최대 50자" />
+
+    <MudTextField @bind-Value="model.CompanyName" Label="회사명"
+        Variant="Variant.Outlined" Class="mb-4" Required="true" />
+
+    <MudTextField @bind-Value="model.ContactPerson" Label="담당자명"
+        Variant="Variant.Outlined" Class="mb-4" />
+
+    <MudTextField @bind-Value="model.Phone" Label="전화번호"
+        Variant="Variant.Outlined" Class="mb-4" />
+
+    <MudTextField @bind-Value="model.Email" Label="이메일"
+        Variant="Variant.Outlined" Class="mb-4" InputType="InputType.Email" />
+
+    <MudTextField @bind-Value="model.Memo" Label="메모"
+        Variant="Variant.Outlined" Lines="3" Class="mb-4" />
+
+    <MudCheckBox @bind-Checked="model.IsActive" Label="활성" Class="mb-4" />
+
+    <div class="d-flex gap-2">
+        <MudButton Variant="Variant.Filled" Color="Color.Primary" @onclick="HandleSubmit">
+            @ButtonText
+        </MudButton>
+        <MudButton Variant="Variant.Outlined" @onclick="OnCancel">취소</MudButton>
+    </div>
+</MudForm>
+
+@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 MudForm? form;
+    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 async Task HandleSubmit()
+    {
+        if (form == null)
+            return;
+
+        await form.Validate();
+        if (!form.IsValid)
+            return;
+
+        await 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 +1,100 @@
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Application.Services
+
+<MudForm @ref="form">
+    <MudTextField @bind-Value="model.Name" Label="이름"
+        Variant="Variant.Outlined" Class="mb-4" Required="true" />
+
+    <MudTextField @bind-Value="model.Phone" Label="전화번호 (예: 010-1234-5678)"
+        Variant="Variant.Outlined" Class="mb-4" Required="true" />
+
+    <MudTextField @bind-Value="model.Email" Label="이메일"
+        Variant="Variant.Outlined" Class="mb-4" InputType="InputType.Email" />
+
+    <MudSelect @bind-Value="model.ServiceType" Label="문의 유형"
+        Variant="Variant.Outlined" Class="mb-4">
+        <MudSelectItem Value="@("사업자세무")">사업자세무</MudSelectItem>
+        <MudSelectItem Value="@("부동산세금")">부동산세금</MudSelectItem>
+        <MudSelectItem Value="@("가족자산")">가족자산</MudSelectItem>
+        <MudSelectItem Value="@("기타")">기타</MudSelectItem>
+    </MudSelect>
+
+    <MudTextField @bind-Value="model.Message" Label="문의 내용"
+        Variant="Variant.Outlined" Lines="5" Class="mb-4" Required="true" />
+
+    <MudSelect @bind-Value="model.Status" Label="상태"
+        Variant="Variant.Outlined" Class="mb-4">
+        <MudSelectItem Value="@("new")">신규</MudSelectItem>
+        <MudSelectItem Value="@("consulting")">상담중</MudSelectItem>
+        <MudSelectItem Value="@("contracted")">계약완료</MudSelectItem>
+        <MudSelectItem Value="@("rejected")">거절</MudSelectItem>
+        <MudSelectItem Value="@("closed")">종결</MudSelectItem>
+    </MudSelect>
+
+    <MudTextField @bind-Value="model.AdminMemo" Label="관리 메모"
+        Variant="Variant.Outlined" Lines="3" Class="mb-4" />
+
+    <div class="d-flex gap-2">
+        <MudButton Variant="Variant.Filled" Color="Color.Primary" @onclick="HandleSubmit">
+            @ButtonText
+        </MudButton>
+        <MudButton Variant="Variant.Outlined" @onclick="OnCancel">취소</MudButton>
+    </div>
+</MudForm>
+
+@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 MudForm? form;
+    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 async Task HandleSubmit()
+    {
+        if (form == null)
+            return;
+
+        await form.Validate();
+        if (!form.IsValid)
+            return;
+
+        await 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

@@ -1,6 +1,3 @@
-@using TaxBaik.Web.Services
-@inject IInquiryBrowserClient InquiryClient
-
 <MudSimpleTable Striped="true" Dense="true" Class="admin-table mt-4">
     <thead>
         <tr>
@@ -29,7 +26,9 @@
                 <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
                 <td>
                     <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Primary"
-                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">문의 내용 확인</MudButton>
+                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">보기</MudButton>
+                    <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Info"
+                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}/edit")">수정</MudButton>
                 </td>
             </tr>
         }
@@ -37,24 +36,25 @@
 </MudSimpleTable>
 
 @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 InquiryClient.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)
@@ -77,9 +77,4 @@
     };
 
     private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);
-
-    protected override async Task OnParametersSetAsync()
-    {
-        FilterInquiries();
-    }
 }

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

@@ -1,4 +1,11 @@
 @inherits LayoutComponentBase
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+@implements IDisposable
+
+<MudPopoverProvider />
+<MudDialogProvider />
+<MudSnackbarProvider />
 
 <MudLayout Class="admin-shell">
     <MudAppBar Elevation="0" Class="admin-topbar">
@@ -7,25 +14,39 @@
                        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>
+        <div class="admin-topbar-title" style="display: flex; align-items: center; gap: 8px;">
+            <MudText Typo="Typo.body2" Class="font-weight-bold" Style="color: var(--primary-color);">[TaxBaik]</MudText>
+            <MudText Typo="Typo.body2" Style="font-weight: bold; color: #1E293B;">세무회계 관리 대시보드</MudText>
         </div>
         <MudSpacer />
+
+        <!-- 상단 액션 바 -->
+        <div class="admin-topbar-actions">
+            <MudTooltip Text="공개 웹사이트 방문">
                 <MudButton Class="admin-topbar-action"
-                   Variant="Variant.Outlined"
+                           Variant="Variant.Text"
                            Color="Color.Inherit"
+                           Size="Size.Small"
                            StartIcon="@Icons.Material.Filled.OpenInNew"
-                   Href="/taxbaik">
+                           Href="/taxbaik"
+                           Target="_blank">
                     공개 사이트
                 </MudButton>
+            </MudTooltip>
+
+            <MudDivider Vertical="true" FlexItem="true" Class="mx-2" />
+
+            <MudTooltip Text="로그아웃 (Ctrl+Q)">
                 <MudButton Class="admin-topbar-action"
-                   Variant="Variant.Filled"
-                   Color="Color.Primary"
+                           Variant="Variant.Text"
+                           Color="Color.Error"
+                           Size="Size.Small"
                            StartIcon="@Icons.Material.Filled.Logout"
                            Href="/taxbaik/admin/logout">
                     로그아웃
                 </MudButton>
+            </MudTooltip>
+        </div>
     </MudAppBar>
 
     <MudDrawer @bind-open="@drawerOpen"
@@ -42,23 +63,30 @@
         </div>
         <MudNavMenu Class="admin-nav">
             <MudNavLink Href="/taxbaik/admin/dashboard" Match="NavLinkMatch.All" Icon="@Icons.Material.Filled.Dashboard">대시보드</MudNavLink>
-            <MudNavGroup Title="고객 관리" Icon="@Icons.Material.Filled.PeopleAlt" Expanded="true">
-                <MudNavLink Href="/taxbaik/admin/clients" Icon="@Icons.Material.Filled.ContactPage">고객 카드</MudNavLink>
-                <MudNavLink Href="/taxbaik/admin/tax-filings" Icon="@Icons.Material.Filled.CalendarMonth">신고 일정</MudNavLink>
+
+            <MudNavGroup Title="CRM & 세무관리" Icon="@Icons.Material.Filled.BusinessCenter" @bind-Expanded="@expandedCRMGroup">
+                <MudNavLink Href="/taxbaik/admin/tax-profiles" Icon="@Icons.Material.Filled.Assignment">세무 프로필</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/tax-filing-schedules" Icon="@Icons.Material.Filled.CalendarMonth">신고 일정</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/contracts" Icon="@Icons.Material.Filled.Description">계약 관리</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/consulting-activities" Icon="@Icons.Material.Filled.ChatBubble">상담 활동</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/revenue-trackings" Icon="@Icons.Material.Filled.Receipt">수익 추적</MudNavLink>
             </MudNavGroup>
-            <MudNavGroup Title="홈페이지" Icon="@Icons.Material.Filled.Home" Expanded="false">
+
+            <MudNavGroup Title="고객 관리" Icon="@Icons.Material.Filled.PeopleAlt" @bind-Expanded="@expandedCustomerGroup">
+                <MudNavLink Href="/taxbaik/admin/clients" Icon="@Icons.Material.Filled.ContactPage">고객 카드</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/tax-filings" Icon="@Icons.Material.Filled.Assessment">세무신고</MudNavLink>
+            </MudNavGroup>
+
+            <MudNavGroup Title="홈페이지" Icon="@Icons.Material.Filled.Home" @bind-Expanded="@expandedWebsiteGroup">
                 <MudNavLink Href="/taxbaik/admin/announcements" Icon="@Icons.Material.Filled.Campaign">공지사항</MudNavLink>
                 <MudNavLink Href="/taxbaik/admin/faqs" Icon="@Icons.Material.Filled.QuestionAnswer">FAQ 관리</MudNavLink>
                 <MudNavLink Href="/taxbaik/admin/blog" Icon="@Icons.Material.Filled.Article">블로그 관리</MudNavLink>
                 <MudNavLink Href="/taxbaik/admin/season-simulator" Icon="@Icons.Material.Filled.Preview">시즌 시뮬레이터</MudNavLink>
             </MudNavGroup>
+
             <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">
@@ -70,9 +98,37 @@
 
 @code {
     private bool drawerOpen = true;
+    private bool expandedCRMGroup = true;
+    private bool expandedCustomerGroup = false;
+    private bool expandedWebsiteGroup = false;
+
+    protected override void OnInitialized()
+    {
+        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 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/AnnouncementList.razor

@@ -22,14 +22,22 @@
     </MudButton>
 </section>
 
+<div class="d-flex pa-4 gap-4 align-center">
+    <MudTextField @bind-Value="searchQuery" Placeholder="공지사항 제목 검색..." Adornment="Adornment.Start" 
+                  AdornmentIcon="@Icons.Material.Filled.Search" IconSize="Size.Medium" Class="flex-grow-1" Immediate="true" Clearable="true" />
+</div>
+
 <MudPaper Class="admin-surface" Elevation="0">
     @if (announcements is null)
     {
         <MudProgressLinear Indeterminate="true" />
     }
-    else if (!announcements.Any())
+    else if (!FilteredAnnouncements.Any())
     {
-        <MudText Class="pa-4 text-muted">등록된 공지사항이 없습니다.</MudText>
+        <div class="pa-6 text-center">
+            <MudIcon Icon="@Icons.Material.Filled.Campaign" Style="font-size:3rem; opacity:.3;" />
+            <MudText Class="mt-2 text-muted">검색 조건에 맞는 공지사항이 없습니다.</MudText>
+        </div>
     }
     else
     {
@@ -45,7 +53,7 @@
                 </tr>
             </thead>
             <tbody>
-                @foreach (var item in announcements)
+                @foreach (var item in FilteredAnnouncements)
                 {
                     <tr>
                         <td>@item.Title</td>
@@ -86,15 +94,38 @@
                 }
             </tbody>
         </MudSimpleTable>
+        <MudText Typo="Typo.caption" Class="pa-2 text-muted">
+            검색 결과 @(FilteredAnnouncements.Count())개 · 총 @(announcements.Count)개
+        </MudText>
     }
 </MudPaper>
 
 @code {
-    private List<Announcement>? announcements;
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
 
-    protected override async Task OnInitializedAsync()
+    private List<Announcement>? announcements;
+    private string searchQuery = "";
+
+    private IEnumerable<Announcement> FilteredAnnouncements => announcements?
+        .Where(a => string.IsNullOrEmpty(searchQuery) || 
+                    a.Title.Contains(searchQuery, StringComparison.OrdinalIgnoreCase))
+        .OrderBy(a => a.SortOrder) ?? Enumerable.Empty<Announcement>();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
                 {
                     await LoadAsync();
+                    StateHasChanged();
+                }
+            }
+        }
     }
 
     private async Task LoadAsync()

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

@@ -10,23 +10,46 @@
 
 <PageTitle>새 포스트 작성</PageTitle>
 
-<MudText Typo="Typo.h5" Class="mb-4">📝 새 포스트</MudText>
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Content</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">새 포스트 작성</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">새로운 블로그 포스트를 작성합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
 
-<MudPaper Class="pa-4" Elevation="1">
+<MudPaper Class="pa-4 mt-4" Elevation="1">
     <MudForm @ref="form">
-        <MudTextField @bind-Value="model.Title" Label="제목"
-            Variant="Variant.Outlined" Class="mb-4" Required="true" />
+        <MudTextField @bind-Value="model.Title" Label="제목 *"
+            Variant="Variant.Outlined" Class="mb-4" Required="true" RequiredError="제목을 입력하세요." Counter="100" MaxLength="100" />
 
-        <MudSelect @bind-Value="model.CategoryId" Label="카테고리"
+        <MudSelect T="int?" @bind-Value="model.CategoryId" Label="카테고리"
             Variant="Variant.Outlined" Class="mb-4">
             @foreach (var category in categories)
             {
-                <MudSelectItem Value="@category.Id">@category.Name</MudSelectItem>
+                <MudSelectItem T="int?" Value="@((int?)category.Id)">@category.Name</MudSelectItem>
             }
         </MudSelect>
 
-        <MudTextField @bind-Value="model.Content" Label="본문"
-            Variant="Variant.Outlined" Lines="10" Class="mb-4" Required="true" />
+        <MudTabs Elevation="2" Rounded="true" ApplyEffectsToContainer="true" PanelClass="pa-4" Class="mb-4">
+            <MudTabPanel Text="에디터" Icon="@Icons.Material.Filled.Edit">
+                <MudTextField @bind-Value="model.Content" Label="본문 내용 *"
+                    Variant="Variant.Outlined" Lines="15" Required="true" RequiredError="본문 내용을 입력하세요." Counter="10000" MaxLength="10000" HelperText="HTML 태그를 사용해 꾸밀 수 있습니다." />
+            </MudTabPanel>
+            <MudTabPanel Text="실시간 미리보기" Icon="@Icons.Material.Filled.Visibility">
+                <div class="border rounded pa-4 article-body lh-lg" style="min-height: 330px; max-height: 500px; overflow-y: auto; background-color: #fafafa;">
+                    @if (string.IsNullOrWhiteSpace(model.Content))
+                    {
+                        <p class="text-muted small text-center my-8">작성 중인 본문 내용이 이곳에 실시간으로 표시됩니다.</p>
+                    }
+                    else
+                    {
+                        @((MarkupString)model.Content)
+                    }
+                </div>
+            </MudTabPanel>
+        </MudTabs>
 
         <MudTextField @bind-Value="model.Tags" Label="태그 (쉼표로 구분)"
             Variant="Variant.Outlined" Class="mb-4" />
@@ -42,9 +65,6 @@
         <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>
     </MudForm>
 </MudPaper>
@@ -59,6 +79,11 @@
         categories = (await CategoryRepository.GetAllAsync()).ToList();
     }
 
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/blog");
+    }
+
     private async Task SavePost()
     {
         if (form == null)

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

@@ -0,0 +1,203 @@
+@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 ISnackbar Snackbar
+@inject IDialogService DialogService
+
+<PageTitle>포스트 수정</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Content</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">포스트 수정</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">블로그 포스트를 수정합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
+
+@if (isLoading)
+{
+    <MudProgressLinear Color="Color.Primary" Indeterminate="true" Class="mt-4" />
+}
+else if (post == null)
+{
+    <MudAlert Severity="Severity.Error" Class="mt-4">포스트를 찾을 수 없습니다.</MudAlert>
+}
+else
+{
+    <MudPaper Class="pa-4 mt-4" Elevation="1">
+        <MudForm @ref="form">
+            <MudTextField @bind-Value="model.Title" Label="제목 *"
+                Variant="Variant.Outlined" Class="mb-4" Required="true" RequiredError="제목을 입력하세요." Counter="100" MaxLength="100" />
+
+            <MudSelect T="int?" @bind-Value="model.CategoryId" Label="카테고리"
+                Variant="Variant.Outlined" Class="mb-4">
+                @foreach (var category in categories)
+                {
+                    <MudSelectItem T="int?" Value="@((int?)category.Id)">@category.Name</MudSelectItem>
+                }
+            </MudSelect>
+
+            <MudTabs Elevation="2" Rounded="true" ApplyEffectsToContainer="true" PanelClass="pa-4" Class="mb-4">
+                <MudTabPanel Text="에디터" Icon="@Icons.Material.Filled.Edit">
+                    <MudTextField @bind-Value="model.Content" Label="본문 내용 *"
+                        Variant="Variant.Outlined" Lines="15" Required="true" RequiredError="본문 내용을 입력하세요." Counter="10000" MaxLength="10000" HelperText="HTML 태그를 사용해 꾸밀 수 있습니다." />
+                </MudTabPanel>
+                <MudTabPanel Text="실시간 미리보기" Icon="@Icons.Material.Filled.Visibility">
+                    <div class="border rounded pa-4 article-body lh-lg" style="min-height: 330px; max-height: 500px; overflow-y: auto; background-color: #fafafa;">
+                        @if (string.IsNullOrWhiteSpace(model.Content))
+                        {
+                            <p class="text-muted small text-center my-8">작성 중인 본문 내용이 이곳에 실시간으로 표시됩니다.</p>
+                        }
+                        else
+                        {
+                            @((MarkupString)model.Content)
+                        }
+                    </div>
+                </MudTabPanel>
+            </MudTabs>
+
+            <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="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" Color="Color.Error"
+                    @onclick="DeletePost">삭제</MudButton>
+            </div>
+        </MudForm>
+    </MudPaper>
+}
+
+@code {
+    [Parameter]
+    public int Id { get; set; }
+
+    private MudForm? form;
+    private Domain.Entities.BlogPost? post;
+    private List<Domain.Entities.Category> categories = [];
+    private EditPostModel model = new();
+    private bool isLoading = true;
+
+    protected override async Task OnInitializedAsync()
+    {
+        try
+        {
+            post = await BlogService.GetByIdAsync(Id);
+            if (post != null)
+            {
+                categories = (await CategoryRepository.GetAllAsync()).ToList();
+                MapPostToModel(post);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"포스트 로드 실패: {ex.Message}", Severity.Error);
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private void MapPostToModel(Domain.Entities.BlogPost post)
+    {
+        model.Title = post.Title;
+        model.Content = post.Content;
+        model.CategoryId = post.CategoryId;
+        model.Tags = post.Tags;
+        model.SeoTitle = post.SeoTitle;
+        model.SeoDescription = post.SeoDescription;
+        model.IsPublished = post.IsPublished;
+    }
+
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/blog");
+    }
+
+    private async Task SavePost()
+    {
+        if (form == null || post == null)
+            return;
+
+        await form.Validate();
+        if (!form.IsValid)
+            return;
+
+        try
+        {
+            await BlogService.UpdateAsync(post.Id, new CreateBlogPostDto
+            {
+                Title = model.Title,
+                Content = model.Content,
+                CategoryId = model.CategoryId,
+                Tags = model.Tags,
+                SeoTitle = model.SeoTitle,
+                SeoDescription = model.SeoDescription,
+                IsPublished = model.IsPublished
+            });
+
+            Snackbar.Add("포스트가 저장되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/blog");
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeletePost()
+    {
+        if (post == null)
+            return;
+
+        var result = await DialogService.ShowMessageBox(
+            "포스트 삭제",
+            "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.",
+            "삭제", "취소");
+
+        if (result != true)
+            return;
+
+        try
+        {
+            await BlogService.DeleteAsync(post.Id);
+            Snackbar.Add("포스트가 삭제되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/blog");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    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

@@ -15,14 +15,19 @@
         Href="/taxbaik/admin/blog/create">새 포스트 작성</MudButton>
 </section>
 
+<div class="d-flex pa-4 gap-4 align-center">
+    <MudTextField @bind-Value="searchQuery" Placeholder="블로그 제목 또는 본문 검색..." Adornment="Adornment.Start" 
+                  AdornmentIcon="@Icons.Material.Filled.Search" IconSize="Size.Medium" Class="flex-grow-1" Immediate="true" Clearable="true" />
+</div>
+
 <MudPaper Class="admin-surface mb-4" Elevation="0">
     <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween">
-        <MudText Typo="Typo.subtitle1">@($"전체 포스트 {totalPosts}개")</MudText>
+        <MudText Typo="Typo.subtitle1">@($"검색 결과 {FilteredPosts.Count()}개 / 전체 포스트 {totalPosts}개")</MudText>
         <MudText Typo="Typo.body2">페이지 @currentPage / @totalPages</MudText>
     </MudStack>
 </MudPaper>
 
-<MudDataGrid Items="@posts" Striped="true" Hoverable="true" Loading="@isLoading" Class="admin-grid">
+<MudDataGrid Items="@FilteredPosts" Striped="true" Hoverable="true" Loading="@isLoading" Class="admin-grid">
     <Columns>
         <PropertyColumn Property="x => x.Title" Title="제목" />
         <PropertyColumn Property="x => x.IsPublished" Title="발행">
@@ -50,16 +55,36 @@
 </MudStack>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<TaxBaik.Domain.Entities.BlogPost> posts = [];
+    private string searchQuery = "";
     private bool isLoading = true;
     private int currentPage = 1;
     private int totalPages = 1;
     private int totalPosts = 0;
     private const int PageSize = 20;
 
-    protected override async Task OnInitializedAsync()
+    private IEnumerable<TaxBaik.Domain.Entities.BlogPost> FilteredPosts => posts?
+        .Where(p => string.IsNullOrEmpty(searchQuery) || 
+                    p.Title.Contains(searchQuery, StringComparison.OrdinalIgnoreCase) || 
+                    (p.Content != null && p.Content.Contains(searchQuery, StringComparison.OrdinalIgnoreCase))) ?? Enumerable.Empty<TaxBaik.Domain.Entities.BlogPost>();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
                 {
                     await LoadPosts();
+                    StateHasChanged();
+                }
+            }
+        }
     }
 
     private async Task LoadPosts()

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

@@ -8,6 +8,14 @@
 
 <PageTitle>고객 상세</PageTitle>
 
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Client Details</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">고객 상세</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 정보와 상담 이력을 관리합니다.</MudText>
+    </div>
+</section>
+
 @if (client == null)
 {
     <MudText>고객을 찾을 수 없습니다.</MudText>

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

@@ -129,6 +129,9 @@
 </MudPaper>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<Client>? clients;
     private string searchText = "";
     private string statusFilter = "";
@@ -137,7 +140,21 @@
     private int totalPages;
     private const int PageSize = 20;
 
-    protected override async Task OnInitializedAsync() => await LoadAsync();
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadAsync();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
 
     private async Task LoadAsync()
     {

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 ISnackbar Snackbar
+
+<PageTitle>고객사 등록</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Settings</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">새 고객사 등록</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">새로운 고객사를 추가합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
+
+<MudPaper Class="pa-4 mt-4" Elevation="1">
+    <CompanyForm ButtonText="등록" OnSubmit="HandleCreate" OnCancel="GoBack" />
+</MudPaper>
+
+@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
+            });
+
+            Snackbar.Add("고객사가 등록되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/companies");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"등록 실패: {ex.Message}", Severity.Error);
+        }
+    }
+}

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

@@ -0,0 +1,128 @@
+@page "/admin/companies/{id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Web.Components.Admin.Forms
+@inject IApiClient ApiClient
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+
+<PageTitle>고객사 수정</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Settings</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">고객사 수정</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객사 정보를 수정합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
+
+@if (isLoading)
+{
+    <MudProgressLinear Color="Color.Primary" Indeterminate="true" Class="mt-4" />
+}
+else if (formModel == null)
+{
+    <MudAlert Severity="Severity.Error" Class="mt-4">고객사를 찾을 수 없습니다.</MudAlert>
+}
+else
+{
+    <MudPaper Class="pa-4 mt-4" Elevation="1">
+        <CompanyForm ButtonText="수정" InitialData="formModel" OnSubmit="HandleUpdate" OnCancel="GoBack" />
+
+        <MudDivider Class="my-4" />
+
+        <MudButton Variant="Variant.Outlined" Color="Color.Error" @onclick="DeleteCompany" Class="mt-2">
+            고객사 삭제
+        </MudButton>
+    </MudPaper>
+}
+
+@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>($"company/{Id}");
+            IDictionary<string, object>? dict = company as IDictionary<string, object>;
+            if (dict != null)
+            {
+                formModel = new CompanyForm.CompanyFormModel
+                {
+                    CompanyCode = (string)dict["companyCode"],
+                    CompanyName = (string)dict["companyName"],
+                    ContactPerson = (string?)dict["contactPerson"],
+                    Phone = (string?)dict["phone"],
+                    Email = (string?)dict["email"],
+                    Memo = (string?)dict["memo"],
+                    IsActive = (bool)(dynamic)dict["isActive"]
+                };
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"고객사 로드 실패: {ex.Message}", Severity.Error);
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/companies");
+    }
+
+    private async Task HandleUpdate(CompanyForm.CompanyFormModel model)
+    {
+        try
+        {
+            await ApiClient.PutAsync<object>($"company/{Id}", new
+            {
+                companyCode = model.CompanyCode,
+                companyName = model.CompanyName,
+                contactPerson = model.ContactPerson,
+                phone = model.Phone,
+                email = model.Email,
+                memo = model.Memo,
+                isActive = model.IsActive
+            });
+
+            Snackbar.Add("고객사가 수정되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/companies");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"수정 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteCompany()
+    {
+        var result = await DialogService.ShowMessageBox(
+            "고객사 삭제",
+            "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.",
+            "삭제", "취소");
+
+        if (result != true)
+            return;
+
+        try
+        {
+            await ApiClient.DeleteAsync($"company/{Id}");
+            Snackbar.Add("고객사가 삭제되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/companies");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+}

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

@@ -0,0 +1,134 @@
+@page "/admin/companies"
+@attribute [Authorize]
+@inject IApiClient ApiClient
+@inject ISnackbar Snackbar
+
+<PageTitle>고객사 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Settings</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">고객사 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">등록된 고객사를 관리하고 새로운 고객사를 추가합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add"
+        Href="/taxbaik/admin/companies/create">새 고객사 등록</MudButton>
+</section>
+
+<MudPaper Class="admin-surface mb-4 mt-4" Elevation="0">
+    <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween">
+        <MudText Typo="Typo.subtitle1">@($"전체 고객사 {totalCompanies}개")</MudText>
+        <MudText Typo="Typo.body2">페이지 @currentPage / @totalPages</MudText>
+    </MudStack>
+</MudPaper>
+
+<MudDataGrid Items="@companies" Striped="true" Hoverable="true" Loading="@isLoading" Class="admin-grid">
+    <Columns>
+        <PropertyColumn Property="x => x.CompanyCode" Title="회사코드" />
+        <PropertyColumn Property="x => x.CompanyName" Title="회사명" />
+        <PropertyColumn Property="x => x.ContactPerson" Title="담당자" />
+        <PropertyColumn Property="x => x.Phone" Title="전화" />
+        <PropertyColumn Property="x => x.Email" Title="이메일" />
+        <PropertyColumn Property="x => x.IsActive" Title="활성">
+            <CellTemplate Context="cell">
+                <MudCheckBox T="bool" Value="@cell.Item.IsActive" Disabled="true" />
+            </CellTemplate>
+        </PropertyColumn>
+        <PropertyColumn Property="x => x.CreatedAt" Title="등록일" Format="yyyy-MM-dd" />
+        <TemplateColumn>
+            <CellTemplate Context="cell">
+                <MudButton Variant="Variant.Outlined" Size="Size.Small" Color="Color.Primary"
+                    Href="@($"/taxbaik/admin/companies/{cell.Item.Id}/edit")">수정</MudButton>
+            </CellTemplate>
+        </TemplateColumn>
+    </Columns>
+</MudDataGrid>
+
+<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>
+
+@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>($"company?page={currentPage}&pageSize={PageSize}");
+
+            IDictionary<string, object>? dict = response as IDictionary<string, object>;
+            if (dict != null)
+            {
+                totalCompanies = (int)(dynamic)dict["total"];
+                totalPages = (totalCompanies + PageSize - 1) / PageSize;
+
+                if (dict["data"] is System.Collections.IEnumerable dataList)
+                {
+                    companies = new List<CompanyDto>();
+                    foreach (var item in dataList)
+                    {
+                        if (item is IDictionary<string, object> companyDict)
+                        {
+                            companies.Add(new CompanyDto
+                            {
+                                Id = (int)(dynamic)companyDict["id"],
+                                CompanyCode = (string)companyDict["companyCode"],
+                                CompanyName = (string)companyDict["companyName"],
+                                ContactPerson = (string?)companyDict["contactPerson"],
+                                Phone = (string?)companyDict["phone"],
+                                Email = (string?)companyDict["email"],
+                                IsActive = (bool)(dynamic)companyDict["isActive"],
+                                CreatedAt = DateTime.Parse(companyDict["createdAt"].ToString()!)
+                            });
+                        }
+                    }
+                }
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"고객사 로드 실패: {ex.Message}", Severity.Error);
+        }
+        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; }
+    }
+}

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

@@ -0,0 +1,290 @@
+@page "/admin/consulting-activities"
+@using TaxBaik.Web.Services.AdminClients
+@inject IConsultingActivityBrowserClient ActivityClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>상담 활동 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">상담 활동 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객별 상담 이력과 팔로업을 추적합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="OpenCreateDialog" StartIcon="@Icons.Material.Filled.Add">
+        새 활동 기록
+    </MudButton>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0">
+    @if (activities is null)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else if (activities.Count == 0)
+    {
+        <MudAlert Severity="Severity.Info" Class="mt-4">
+            <MudIcon Icon="@Icons.Material.Filled.Timeline" Class="me-2" />
+            상담 활동이 없습니다.
+        </MudAlert>
+    }
+    else
+    {
+        <MudDataGrid T="ConsultingActivity"
+            Items="@activities"
+            Dense="true"
+            Hover="true"
+            Striped="true"
+            Virtualize="true"
+            RowsPerPage="30"
+            Class="admin-grid">
+            <Columns>
+                <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                <TemplateColumn Title="고객">
+                    <CellTemplate>
+                        @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                        {
+                            <MudLink Href="@($"/taxbaik/admin/clients/{context.Item.ClientId}")" Color="Color.Primary">
+                                @clientName
+                            </MudLink>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <PropertyColumn Property="x => x.ActivityType" Title="활동 유형" />
+                <PropertyColumn Property="x => x.ActivityDate" Title="활동일시" Format="g" />
+                <TemplateColumn Title="설명">
+                    <CellTemplate>
+                        @{
+                            var desc = context.Item.Description ?? "";
+                            if (desc.Length > 30) desc = desc.Substring(0, 30) + "...";
+                        }
+                        <span>@desc</span>
+                    </CellTemplate>
+                </TemplateColumn>
+                <TemplateColumn Title="다음 팔로업">
+                    <CellTemplate>
+                        @if (context.Item.NextFollowupDate.HasValue)
+                        {
+                            var daysLeft = (context.Item.NextFollowupDate.Value.Date - DateTime.Today).Days;
+                            <MudChip Size="Size.Small"
+                                Color="@(daysLeft < 0 ? Color.Error : daysLeft <= 3 ? Color.Warning : Color.Success)"
+                                Variant="Variant.Filled">
+                                @context.Item.NextFollowupDate.Value.ToString("yyyy-MM-dd")
+                            </MudChip>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <TemplateColumn Title="작업" Sortable="false">
+                    <CellTemplate>
+                        <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                            <MudIconButton Icon="@Icons.Material.Filled.Edit" OnClick="@(async () => await OpenEditDialog(context.Item))" />
+                            <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error"
+                                OnClick="@(async () => await DeleteActivity(context.Item.Id))" />
+                        </MudButtonGroup>
+                    </CellTemplate>
+                </TemplateColumn>
+            </Columns>
+        </MudDataGrid>
+    }
+</MudPaper>
+
+<MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
+    <TitleContent>
+        <MudText Typo="Typo.h6">@(editingActivity == null ? "새 활동 기록" : "활동 기록 수정")</MudText>
+    </TitleContent>
+    <DialogContent>
+        <MudForm @ref="form">
+            <MudSelect T="int" @bind-Value="activityForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="true" Class="mb-4">
+                @foreach (var client in clients)
+                {
+                    <MudSelectItem Value="@client.Id">@GetClientDisplayName(client)</MudSelectItem>
+                }
+            </MudSelect>
+            <MudSelect T="string" @bind-Value="activityForm.ActivityType" Label="활동 유형" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true">
+                <MudSelectItem Value="@("방문 상담")">방문 상담</MudSelectItem>
+                <MudSelectItem Value="@("전화 상담")">전화 상담</MudSelectItem>
+                <MudSelectItem Value="@("세무조사 대응 미팅")">세무조사 대응 미팅</MudSelectItem>
+                <MudSelectItem Value="@("카카오톡 상담")">카카오톡 상담</MudSelectItem>
+                <MudSelectItem Value="@("이메일 자료 접수")">이메일 자료 접수</MudSelectItem>
+                <MudSelectItem Value="@("기타")">기타</MudSelectItem>
+            </MudSelect>
+            <MudDatePicker @bind-Date="activityForm.ActivityDate" Label="활동일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudTextField T="string" @bind-Value="activityForm.Description" Label="설명" Variant="Variant.Outlined" FullWidth="true" Lines="3" Class="mb-4" Required="true" />
+            <MudDatePicker @bind-Date="activityForm.NextFollowupDate" Label="다음 팔로업일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" />
+        </MudForm>
+    </DialogContent>
+    <DialogActions>
+        <MudButton OnClick="CloseDialog">취소</MudButton>
+        <MudButton Color="Color.Primary" OnClick="SaveActivity">저장</MudButton>
+    </DialogActions>
+</MudDialog>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<ConsultingActivity>? activities;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private MudForm? form;
+    private bool isDialogOpen;
+    private ConsultingActivity? editingActivity;
+    private ConsultingActivityForm activityForm = new();
+
+    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()
+    {
+        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)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        editingActivity = null;
+        activityForm = new ConsultingActivityForm
+        {
+            ActivityDate = DateTime.Now,
+            ClientId = clients.FirstOrDefault()?.Id ?? 0
+        };
+        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;
+    }
+
+    private async Task SaveActivity()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (editingActivity == null)
+            {
+                var actDate = activityForm.ActivityDate ?? DateTime.Now;
+                var newId = await ActivityClient.CreateAsync(
+                    activityForm.ClientId,
+                    activityForm.ActivityType,
+                    actDate,
+                    activityForm.Description,
+                    null,
+                    activityForm.NextFollowupDate);
+
+                if (newId > 0)
+                {
+                    Snackbar.Add("활동이 기록되었습니다.", Severity.Success);
+                    CloseDialog();
+                    await LoadData();
+                }
+            }
+            else
+            {
+                await ActivityClient.UpdateAsync(
+                    editingActivity.Id,
+                    null,
+                    activityForm.NextFollowupDate);
+
+                Snackbar.Add("활동이 업데이트되었습니다.", Severity.Success);
+                CloseDialog();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteActivity(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 활동을 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await ActivityClient.DeleteAsync(id);
+            Snackbar.Add("활동이 삭제되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void CloseDialog()
+    {
+        isDialogOpen = false;
+        editingActivity = null;
+        activityForm = new();
+    }
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+    private 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 +1,304 @@
+@page "/admin/contracts"
+@using TaxBaik.Web.Services.AdminClients
+@inject IContractBrowserClient ContractClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>계약 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">계약 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 계약과 월 정기수익을 함께 관리합니다.</MudText>
+        @if (mrr > 0)
+        {
+            <MudText Typo="Typo.body2" Class="mt-2">
+                월 정기수익:
+                <MudChip Size="Size.Small" Color="Color.Primary" Variant="Variant.Filled">₩@mrr.ToString("N0")</MudChip>
+            </MudText>
+        }
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="PrepareCreate" StartIcon="@Icons.Material.Filled.Add" id="btn-add-contract">
+        새 계약 추가
+    </MudButton>
+</section>
+
+@if (contracts is null)
+{
+    <MudProgressLinear Indeterminate="true" />
+}
+else
+{
+    <MudGrid Spacing="2" Class="mt-2">
+        <!-- Left: Dense Grid List -->
+        <MudItem XS="12" MD="8">
+            @if (contracts.Count == 0)
+            {
+                <MudAlert Severity="Severity.Info">
+                    <MudIcon Icon="@Icons.Material.Filled.Description" Class="me-2" />
+                    계약이 없습니다.
+                </MudAlert>
+            }
+            else
+            {
+                <MudDataGrid T="Contract"
+                    Items="@contracts"
+                    Dense="true"
+                    Hover="true"
+                    Striped="true"
+                    Virtualize="true"
+                    RowsPerPage="30"
+                    SelectedItem="@selectedContract"
+                    SelectedItemChanged="OnRowSelected"
+                    Class="admin-grid">
+                    <Columns>
+                        <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                        <TemplateColumn Title="고객">
+                            <CellTemplate>
+                                @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                                {
+                                    @clientName
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <PropertyColumn Property="x => x.ContractNumber" Title="계약번호" />
+                        <PropertyColumn Property="x => x.ServiceType" Title="서비스 유형" />
+                        <PropertyColumn Property="x => x.MonthlyFee" Title="월 수수료" Format="C" />
+                        <TemplateColumn Title="계약기간">
+                            <CellTemplate>
+                                @context.Item.StartDate.ToString("yyyy-MM-dd")
+                                @if (context.Item.EndDate.HasValue)
+                                {
+                                    <span>~@context.Item.EndDate.Value.ToString("yyyy-MM-dd")</span>
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="상태">
+                            <CellTemplate>
+                                @{
+                                    var isActive = !context.Item.EndDate.HasValue || context.Item.EndDate.Value >= DateTime.Today;
+                                }
+                                @if (isActive)
+                                {
+                                    <MudChip Size="Size.Small" Color="Color.Success" Variant="Variant.Filled">활성</MudChip>
+                                }
+                                else
+                                {
+                                    <MudChip Size="Size.Small" Color="Color.Default" Variant="Variant.Outlined">만료</MudChip>
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="작업" Sortable="false">
+                            <CellTemplate>
+                                <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error" Size="Size.Small"
+                                    OnClick="@(async () => await DeleteContract(context.Item.Id))" />
+                            </CellTemplate>
+                        </TemplateColumn>
+                    </Columns>
+                </MudDataGrid>
+            }
+        </MudItem>
+
+        <!-- Right: Detail Form Panel (Inline Editor) -->
+        <MudItem XS="12" MD="4">
+            <MudPaper Class="pa-4 admin-surface admin-editor-panel" Elevation="0" Style="border: 1px solid var(--border-color); min-height: 400px;">
+                <div class="d-flex align-center justify-space-between mb-4">
+                    <MudText Typo="Typo.h6" Class="font-weight-bold">@(isEditMode ? "계약 상세 정보" : "새 계약 추가")</MudText>
+                    @if (isEditMode)
+                    {
+                        <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Secondary" OnClick="PrepareCreate">
+                            새로 작성
+                        </MudButton>
+                    }
+                </div>
+                <MudForm @ref="form">
+                    <MudSelect T="int?" @bind-Value="contractForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" RequiredError="고객을 선택하세요." Disabled="@isEditMode">
+                        @foreach (var client in clients)
+                        {
+                            <MudSelectItem Value="@((int?)client.Id)">@GetClientDisplayName(client)</MudSelectItem>
+                        }
+                    </MudSelect>
+                    <MudTextField T="string" @bind-Value="contractForm.ContractNumber" Label="계약번호" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" Required="true" />
+                    <MudSelect T="string" @bind-Value="contractForm.ServiceType" Label="서비스 유형" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" Required="true">
+                        <MudSelectItem Value="@("개인 기장대리")">개인 기장대리</MudSelectItem>
+                        <MudSelectItem Value="@("법인 기장대리")">법인 기장대리</MudSelectItem>
+                        <MudSelectItem Value="@("세무조정 대행")">세무조정 대행</MudSelectItem>
+                        <MudSelectItem Value="@("양도세 신고대리")">양도세 신고대리</MudSelectItem>
+                        <MudSelectItem Value="@("상속·증여 자문")">상속·증여 자문</MudSelectItem>
+                        <MudSelectItem Value="@("세무조사 대응")">세무조사 대응</MudSelectItem>
+                    </MudSelect>
+                    <MudDatePicker @bind-Date="contractForm.StartDate" Label="계약 시작일" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" Required="true" />
+                    <MudNumericField T="decimal?" @bind-Value="contractForm.MonthlyFee" Label="월 수수료" Variant="Variant.Outlined" FullWidth="@true" Class="mb-4" />
+                    
+                    <div class="d-flex justify-end gap-2">
+                        @if (isEditMode)
+                        {
+                            <MudButton Variant="Variant.Outlined" Color="Color.Error" OnClick="@(async () => await DeleteContract(selectedContract?.Id ?? 0))">삭제</MudButton>
+                        }
+                        else
+                        {
+                            <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="SaveContract" id="btn-save-contract">저장</MudButton>
+                        }
+                    </div>
+                </MudForm>
+            </MudPaper>
+        </MudItem>
+    </MudGrid>
+}
+
+@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 MudForm? form;
+    private bool isEditMode;
+    private Contract? selectedContract;
+    private ContractForm contractForm = new();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadData();
+                    PrepareCreate();
+                    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)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void PrepareCreate()
+    {
+        selectedContract = null;
+        isEditMode = false;
+        contractForm = new ContractForm
+        {
+            ClientId = clients.FirstOrDefault()?.Id,
+            StartDate = DateTime.Today
+        };
+    }
+
+    private void OnRowSelected(Contract contract)
+    {
+        if (contract == null) return;
+        selectedContract = contract;
+        isEditMode = true;
+        contractForm = new ContractForm
+        {
+            ClientId = contract.ClientId,
+            ContractNumber = contract.ContractNumber,
+            ServiceType = contract.ServiceType,
+            StartDate = contract.StartDate,
+            MonthlyFee = contract.MonthlyFee
+        };
+    }
+
+    private async Task SaveContract()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (contractForm.ClientId == null) return;
+            var newId = await ContractClient.CreateAsync(
+                contractForm.ClientId.Value,
+                contractForm.ContractNumber,
+                contractForm.ServiceType,
+                contractForm.StartDate ?? DateTime.Now,
+                contractForm.MonthlyFee);
+
+            if (newId > 0)
+            {
+                Snackbar.Add("계약이 추가되었습니다.", Severity.Success);
+                PrepareCreate();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteContract(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 계약을 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await ContractClient.DeleteAsync(id);
+            Snackbar.Add("계약이 삭제되었습니다.", Severity.Success);
+            if (selectedContract?.Id == id)
+            {
+                PrepareCreate();
+            }
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+
+    private 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

@@ -17,49 +17,58 @@
     </MudButton>
 </section>
 
-<!-- Metrics Grid - Pure HTML div instead of MudGrid to ensure proper layout -->
+@if (!string.IsNullOrEmpty(errorMessage))
+{
+    <MudAlert Severity="Severity.Error" Class="mb-4">@errorMessage</MudAlert>
+}
+@if (isLoading)
+{
+    <MudProgressLinear Color="Color.Primary" Indeterminate="true" Class="mb-4" />
+}
+
+<!-- Metrics Grid -->
 <div class="admin-metric-grid">
-    <div class="admin-metric-card accent-blue cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries"))' style="cursor: pointer;">
-        <div style="display: flex; flex-direction: column; gap: 12px; height: 100%;">
-            <span style="font-size: 0.75rem; color: #999; text-transform: uppercase; font-weight: 600;">이번달 문의</span>
-            <div style="display: flex; justify-content: space-between; align-items: center; flex: 1;">
-                <span style="font-size: 2rem; font-weight: 700; color: #1565c0;">@summary.ThisMonthInquiries</span>
-                <span style="font-size: 2.5rem; opacity: 0.15; color: #1976d2;">💬</span>
+    <div class="admin-metric-card accent-blue cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries"))'>
+        <div class="admin-metric-card-body">
+            <span class="admin-metric-card-label">이번달 문의</span>
+            <div class="admin-metric-card-value-row">
+                <span class="admin-metric-card-value" style="color: var(--primary-dark);">@summary.ThisMonthInquiries</span>
+                <span class="admin-metric-card-icon" style="color: var(--primary-color);">💬</span>
             </div>
-            <span style="font-size: 0.9rem; color: #666;">월간 상담 유입 (클릭 시 이동)</span>
+            <span class="admin-metric-card-caption">월간 상담 유입 (클릭 시 이동)</span>
         </div>
     </div>
 
-    <div class="admin-metric-card accent-amber cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries?status=new"))' style="cursor: pointer;">
-        <div style="display: flex; flex-direction: column; gap: 12px; height: 100%;">
-            <span style="font-size: 0.75rem; color: #999; text-transform: uppercase; font-weight: 600;">신규 문의</span>
-            <div style="display: flex; justify-content: space-between; align-items: center; flex: 1;">
-                <span style="font-size: 2rem; font-weight: 700; color: #e65100;">@summary.NewInquiries</span>
-                <span style="font-size: 2.5rem; opacity: 0.15; color: #f57c00;">⚠️</span>
+    <div class="admin-metric-card accent-amber cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries?status=new"))'>
+        <div class="admin-metric-card-body">
+            <span class="admin-metric-card-label">신규 문의</span>
+            <div class="admin-metric-card-value-row">
+                <span class="admin-metric-card-value" style="color: var(--tertiary-dark);">@summary.NewInquiries</span>
+                <span class="admin-metric-card-icon" style="color: var(--tertiary-color);">⚠️</span>
             </div>
-            <span style="font-size: 0.9rem; color: #666;">처리 대기 (클릭 시 이동)</span>
+            <span class="admin-metric-card-caption">처리 대기 (클릭 시 이동)</span>
         </div>
     </div>
 
-    <div class="admin-metric-card accent-slate cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))' style="cursor: pointer;">
-        <div style="display: flex; flex-direction: column; gap: 12px; height: 100%;">
-            <span style="font-size: 0.75rem; color: #999; text-transform: uppercase; font-weight: 600;">전체 포스트</span>
-            <div style="display: flex; justify-content: space-between; align-items: center; flex: 1;">
-                <span style="font-size: 2rem; font-weight: 700; color: #455a64;">@summary.TotalPosts</span>
-                <span style="font-size: 2.5rem; opacity: 0.15; color: #607d8b;">📄</span>
+    <div class="admin-metric-card accent-slate cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))'>
+        <div class="admin-metric-card-body">
+            <span class="admin-metric-card-label">전체 포스트</span>
+            <div class="admin-metric-card-value-row">
+                <span class="admin-metric-card-value" style="color: #455a64;">@summary.TotalPosts</span>
+                <span class="admin-metric-card-icon" style="color: #607d8b;">📄</span>
             </div>
-            <span style="font-size: 0.9rem; color: #666;">콘텐츠 자산 (클릭 시 이동)</span>
+            <span class="admin-metric-card-caption">콘텐츠 자산 (클릭 시 이동)</span>
         </div>
     </div>
 
-    <div class="admin-metric-card accent-green cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))' style="cursor: pointer;">
-        <div style="display: flex; flex-direction: column; gap: 12px; height: 100%;">
-            <span style="font-size: 0.75rem; color: #999; text-transform: uppercase; font-weight: 600;">발행된 포스트</span>
-            <div style="display: flex; justify-content: space-between; align-items: center; flex: 1;">
-                <span style="font-size: 2rem; font-weight: 700; color: #2e7d32;">@summary.PublishedPosts</span>
-                <span style="font-size: 2.5rem; opacity: 0.15; color: #388e3c;">🌐</span>
+    <div class="admin-metric-card accent-green cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))'>
+        <div class="admin-metric-card-body">
+            <span class="admin-metric-card-label">발행된 포스트</span>
+            <div class="admin-metric-card-value-row">
+                <span class="admin-metric-card-value" style="color: var(--secondary-dark);">@summary.PublishedPosts</span>
+                <span class="admin-metric-card-icon" style="color: var(--secondary-color);">🌐</span>
             </div>
-            <span style="font-size: 0.9rem; color: #666;">검색 노출 대상 (클릭 시 이동)</span>
+            <span class="admin-metric-card-caption">검색 노출 대상 (클릭 시 이동)</span>
         </div>
     </div>
 </div>
@@ -158,12 +167,22 @@
 </MudPaper>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private AdminDashboardSummary summary = new(0, 0, 0, 0, []);
     private List<Domain.Entities.TaxFiling> upcomingFilings = [];
     private string? errorMessage;
     private bool isLoading = true;
 
-    protected override async Task OnInitializedAsync()
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
                 {
                     try
                     {
@@ -183,6 +202,10 @@
                     finally
                     {
                         isLoading = false;
+                        StateHasChanged();
+                    }
+                }
+            }
         }
     }
 

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

@@ -22,16 +22,21 @@
     </MudButton>
 </section>
 
+<div class="d-flex pa-4 gap-4 align-center">
+    <MudTextField @bind-Value="searchQuery" Placeholder="질문 또는 답변 검색..." Adornment="Adornment.Start" 
+                  AdornmentIcon="@Icons.Material.Filled.Search" IconSize="Size.Medium" Class="flex-grow-1" Immediate="true" Clearable="true" />
+</div>
+
 <MudPaper Class="admin-surface" Elevation="0">
     @if (faqs is null)
     {
         <MudProgressLinear Indeterminate="true" />
     }
-    else if (!faqs.Any())
+    else if (!FilteredFaqs.Any())
     {
         <div class="pa-6 text-center">
             <MudIcon Icon="@Icons.Material.Filled.QuestionAnswer" Style="font-size:3rem; opacity:.3;" />
-            <MudText Class="mt-2 text-muted">등록된 FAQ가 없습니다.</MudText>
+            <MudText Class="mt-2 text-muted">검색 조건에 맞는 FAQ가 없습니다.</MudText>
         </div>
     }
     else
@@ -39,7 +44,7 @@
         <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
             <thead>
                 <tr>
-                    <th style="width:60px;">순서</th>
+                    <th style="width:110px;">순서</th>
                     <th>질문</th>
                     <th style="width:130px;">카테고리</th>
                     <th style="width:90px;">상태</th>
@@ -47,11 +52,15 @@
                 </tr>
             </thead>
             <tbody>
-                @foreach (var item in faqs)
+                @foreach (var item in FilteredFaqs)
                 {
                     <tr>
-                        <td class="text-center">
-                            <MudText Typo="Typo.body2">@item.SortOrder</MudText>
+                        <td>
+                            <div class="d-flex align-center justify-start gap-1">
+                                <MudText Typo="Typo.body2" Class="mr-2">@item.SortOrder</MudText>
+                                <MudIconButton Icon="@Icons.Material.Filled.ArrowDropUp" Size="Size.Small" OnClick="@(() => MoveUpAsync(item))" Style="padding:2px;" Dense="true" />
+                                <MudIconButton Icon="@Icons.Material.Filled.ArrowDropDown" Size="Size.Small" OnClick="@(() => MoveDownAsync(item))" Style="padding:2px;" Dense="true" />
+                            </div>
                         </td>
                         <td>
                             <MudText Typo="Typo.body2" Style="max-width:480px; white-space:nowrap; overflow:hidden; text-overflow:ellipsis;">
@@ -89,21 +98,45 @@
             </tbody>
         </MudSimpleTable>
         <MudText Typo="Typo.caption" Class="pa-2 text-muted">
-            총 @(faqs.Count)개 · 노출 중 @(faqs.Count(f => f.IsActive))개
+            검색 결과 @(FilteredFaqs.Count())개 · 총 @(faqs.Count)개 · 노출 중 @(faqs.Count(f => f.IsActive))개
         </MudText>
     }
 </MudPaper>
 
 @code {
-    private List<Faq>? faqs;
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
 
-    protected override async Task OnInitializedAsync() => await LoadAsync();
+    private List<Faq>? faqs;
+    private string searchQuery = "";
+
+    private IEnumerable<Faq> FilteredFaqs => faqs?
+        .Where(f => string.IsNullOrEmpty(searchQuery) || 
+                    f.Question.Contains(searchQuery, StringComparison.OrdinalIgnoreCase) || 
+                    (f.Answer != null && f.Answer.Contains(searchQuery, StringComparison.OrdinalIgnoreCase)))
+        .OrderBy(f => f.SortOrder) ?? Enumerable.Empty<Faq>();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (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();
+            faqs = (await FaqClient.GetAllAsync()).OrderBy(f => f.SortOrder).ToList();
         }
         catch (Exception ex)
         {
@@ -112,6 +145,66 @@
         }
     }
 
+    private async Task MoveUpAsync(Faq item)
+    {
+        if (faqs == null) return;
+        var sorted = faqs.OrderBy(f => f.SortOrder).ToList();
+        var index = sorted.IndexOf(item);
+        if (index <= 0) return;
+
+        var prev = sorted[index - 1];
+        var temp = item.SortOrder;
+        item.SortOrder = prev.SortOrder;
+        prev.SortOrder = temp;
+
+        if (item.SortOrder == prev.SortOrder)
+        {
+            prev.SortOrder = item.SortOrder + 1;
+        }
+
+        try
+        {
+            await FaqClient.UpdateAsync(item.Id, item);
+            await FaqClient.UpdateAsync(prev.Id, prev);
+            Snackbar.Add("순서가 상향되었습니다.", Severity.Success);
+            await LoadAsync();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"순서 조정 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task MoveDownAsync(Faq item)
+    {
+        if (faqs == null) return;
+        var sorted = faqs.OrderBy(f => f.SortOrder).ToList();
+        var index = sorted.IndexOf(item);
+        if (index < 0 || index >= sorted.Count - 1) return;
+
+        var next = sorted[index + 1];
+        var temp = item.SortOrder;
+        item.SortOrder = next.SortOrder;
+        next.SortOrder = temp;
+
+        if (item.SortOrder == next.SortOrder)
+        {
+            next.SortOrder = item.SortOrder + 1;
+        }
+
+        try
+        {
+            await FaqClient.UpdateAsync(item.Id, item);
+            await FaqClient.UpdateAsync(next.Id, next);
+            Snackbar.Add("순서가 하향되었습니다.", Severity.Success);
+            await LoadAsync();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"순서 조정 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
     private async Task DeleteAsync(Faq item)
     {
         var confirmed = await DialogService.ShowMessageBox(

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

@@ -0,0 +1,55 @@
+@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 ISnackbar Snackbar
+
+<PageTitle>문의 등록</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Customer Relations</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">새 문의 등록</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 문의를 등록합니다. (전화, 오프라인 등)</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
+
+<MudPaper Class="pa-4 mt-4" Elevation="1">
+    <InquiryForm ButtonText="등록" OnSubmit="HandleCreate" OnCancel="GoBack" />
+</MudPaper>
+
+@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");
+
+            Snackbar.Add("문의가 등록되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/inquiries");
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"등록 실패: {ex.Message}", Severity.Error);
+        }
+    }
+}

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

@@ -7,6 +7,14 @@
 
 <PageTitle>문의 상세</PageTitle>
 
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Inquiry Details</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">문의 상세</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">문의 정보를 확인하고 처리 상태를 관리합니다.</MudText>
+    </div>
+</section>
+
 @if (inquiry != null)
 {
     <MudButton Variant="Variant.Outlined"

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

@@ -0,0 +1,143 @@
+@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 ISnackbar Snackbar
+@inject IDialogService DialogService
+
+<PageTitle>문의 수정</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Customer Relations</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">문의 수정</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 문의 정보를 수정합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
+
+@if (isLoading)
+{
+    <MudProgressLinear Color="Color.Primary" Indeterminate="true" Class="mt-4" />
+}
+else if (inquiry == null)
+{
+    <MudAlert Severity="Severity.Error" Class="mt-4">문의를 찾을 수 없습니다.</MudAlert>
+}
+else
+{
+    <MudPaper Class="pa-4 mt-4" Elevation="1">
+        <InquiryForm ButtonText="수정" InitialData="formModel" OnSubmit="HandleUpdate" OnCancel="GoBack" />
+
+        <MudDivider Class="my-4" />
+
+        <MudButton Variant="Variant.Outlined" Color="Color.Error" @onclick="DeleteInquiry" Class="mt-2">
+            문의 삭제
+        </MudButton>
+    </MudPaper>
+}
+
+@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)
+        {
+            Snackbar.Add($"문의 로드 실패: {ex.Message}", Severity.Error);
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/inquiries");
+    }
+
+    private async Task HandleUpdate(InquiryForm.InquiryFormModel model)
+    {
+        if (inquiry == null)
+            return;
+
+        try
+        {
+            inquiry.Name = model.Name;
+            inquiry.Phone = model.Phone;
+            inquiry.Email = model.Email;
+            inquiry.ServiceType = model.ServiceType;
+            inquiry.Message = model.Message;
+            inquiry.AdminMemo = model.AdminMemo;
+
+            if (inquiry.Status != model.Status)
+            {
+                await InquiryService.UpdateStatusAsync(inquiry.Id, model.Status);
+            }
+
+            await InquiryService.UpdateAdminMemoAsync(inquiry.Id, model.AdminMemo);
+
+            Snackbar.Add("문의가 수정되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/inquiries");
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"수정 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteInquiry()
+    {
+        if (inquiry == null)
+            return;
+
+        var result = await DialogService.ShowMessageBox(
+            "문의 삭제",
+            "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.",
+            "삭제", "취소");
+
+        if (result != true)
+            return;
+
+        try
+        {
+            await InquiryService.DeleteAsync(inquiry.Id);
+            Snackbar.Add("문의가 삭제되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/inquiries");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+}

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

@@ -1,7 +1,7 @@
 @page "/admin/inquiries"
 @attribute [Authorize]
-@using TaxBaik.Domain.Interfaces
-@inject IInquiryRepository InquiryRepository
+@using TaxBaik.Web.Services
+@inject IInquiryBrowserClient InquiryClient
 
 <PageTitle>문의 관리</PageTitle>
 
@@ -11,27 +11,78 @@
         <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>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add"
+        Href="/taxbaik/admin/inquiries/create">새 문의 등록</MudButton>
 </section>
 
 <MudPaper Class="admin-surface" Elevation="0">
+@if (isLoading)
+{
+    <MudProgressCircular Indeterminate="true" Class="ma-4" />
+}
+else
+{
     <MudTabs Rounded="true" Elevation="0" Class="admin-tabs">
         <MudTabPanel Text="전체">
-        <InquiryTable Status="" />
+            <InquiryTable Inquiries="allInquiries" Status="" />
         </MudTabPanel>
         <MudTabPanel Text="신규">
-        <InquiryTable Status="new" />
+            <InquiryTable Inquiries="allInquiries" Status="new" />
         </MudTabPanel>
         <MudTabPanel Text="상담중">
-        <InquiryTable Status="consulting" />
+            <InquiryTable Inquiries="allInquiries" Status="consulting" />
         </MudTabPanel>
         <MudTabPanel Text="계약완료">
-        <InquiryTable Status="contracted" />
+            <InquiryTable Inquiries="allInquiries" Status="contracted" />
         </MudTabPanel>
         <MudTabPanel Text="거절">
-        <InquiryTable Status="rejected" />
+            <InquiryTable Inquiries="allInquiries" Status="rejected" />
         </MudTabPanel>
         <MudTabPanel Text="종결">
-        <InquiryTable Status="closed" />
+            <InquiryTable Inquiries="allInquiries" Status="closed" />
         </MudTabPanel>
     </MudTabs>
+}
 </MudPaper>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    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

@@ -6,16 +6,15 @@
 @inject NavigationManager NavigationManager
 @inject CustomAuthenticationStateProvider AuthStateProvider
 @inject IJSRuntime Js
+@inject ILocalStorageService LocalStorageService
 
 <PageTitle>로그인</PageTitle>
 
-<MudThemeProvider />
-
 <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>
 
-        <div>
+        <form @onsubmit="HandleLogin" @onsubmit:preventDefault>
             <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"
@@ -29,15 +28,19 @@
                        autocomplete="current-password"
                        @bind-Value="model.Password" />
 
+            <div class="mb-4">
+                <InputCheckbox class="mud-checkbox" @bind-Value="model.RememberMe" />
+                <label style="margin-left: 8px; cursor: pointer;">아이디 저장</label>
+            </div>
+
             @if (!string.IsNullOrEmpty(errorMessage))
             {
                 <MudAlert Severity="Severity.Error" Class="mb-4">@errorMessage</MudAlert>
             }
 
-            <button type="button"
+            <button type="submit"
                     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">
                 @if (isLoading)
                 {
@@ -49,15 +52,32 @@
                     <span>로그인</span>
                 }
             </button>
-        </div>
+        </form>
     </MudPaper>
 </MudContainer>
 
 @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)
     {
@@ -85,6 +105,15 @@
                 return;
             }
 
+            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);
@@ -107,6 +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 +1,270 @@
+@page "/admin/revenue-trackings"
+@using TaxBaik.Web.Services.AdminClients
+@inject IRevenueTrackingBrowserClient RevenueClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>수익 추적 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">수익 추적 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">청구, 납부, 미수금 상태를 한 화면에서 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="OpenCreateDialog" StartIcon="@Icons.Material.Filled.Add">
+        새 청구 추가
+    </MudButton>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0">
+    @if (revenues is null)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else if (revenues.Count == 0)
+    {
+        <MudAlert Severity="Severity.Info" Class="mt-4">
+            <MudIcon Icon="@Icons.Material.Filled.Payments" Class="me-2" />
+            청구 기록이 없습니다.
+        </MudAlert>
+    }
+    else
+    {
+        <MudDataGrid T="RevenueTracking"
+            Items="@revenues"
+            Dense="true"
+            Hover="true"
+            Striped="true"
+            Virtualize="true"
+            RowsPerPage="30"
+            Class="admin-grid">
+            <Columns>
+                <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                <TemplateColumn Title="고객">
+                    <CellTemplate>
+                        @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                        {
+                            <MudLink Href="@($"/taxbaik/admin/clients/{context.Item.ClientId}")" Color="Color.Primary">
+                                @clientName
+                            </MudLink>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <PropertyColumn Property="x => x.InvoiceNumber" Title="청구번호" />
+                <PropertyColumn Property="x => x.InvoiceDate" Title="청구일" Format="yyyy-MM-dd" />
+                <PropertyColumn Property="x => x.Amount" Title="청구액" Format="C" />
+                <TemplateColumn Title="납부여부">
+                    <CellTemplate>
+                        @if (context.Item.PaymentStatus == "paid")
+                        {
+                            <MudChip Size="Size.Small" Color="Color.Success" Variant="Variant.Filled">납부</MudChip>
+                        }
+                        else
+                        {
+                            <MudChip Size="Size.Small" Color="Color.Warning" Variant="Variant.Filled">미납</MudChip>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <TemplateColumn Title="작업" Sortable="false">
+                    <CellTemplate>
+                        <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                            @if (context.Item.PaymentStatus != "paid")
+                            {
+                                <MudIconButton Icon="@Icons.Material.Filled.CheckCircle" Color="Color.Success"
+                                    OnClick="@(async () => await MarkPaid(context.Item.Id))" Title="납부 처리" />
+                            }
+                            <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error"
+                                OnClick="@(async () => await DeleteRevenue(context.Item.Id))" />
+                        </MudButtonGroup>
+                    </CellTemplate>
+                </TemplateColumn>
+            </Columns>
+        </MudDataGrid>
+    }
+</MudPaper>
+
+<!-- Create Dialog -->
+<MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
+    <TitleContent>
+        <MudText Typo="Typo.h6">새 청구 추가</MudText>
+    </TitleContent>
+    <DialogContent>
+        <MudForm @ref="form">
+            <MudSelect T="int" @bind-Value="revenueForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="true" Class="mb-4">
+                @foreach (var client in clients)
+                {
+                    <MudSelectItem Value="@client.Id">@GetClientDisplayName(client)</MudSelectItem>
+                }
+            </MudSelect>
+            <MudTextField T="string" @bind-Value="revenueForm.InvoiceNumber" Label="청구번호" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudDatePicker @bind-Date="revenueForm.InvoiceDate" Label="청구일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudNumericField T="decimal" @bind-Value="revenueForm.Amount" Label="청구액" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudSelect T="string" @bind-Value="revenueForm.ServiceType" Label="서비스 유형" Variant="Variant.Outlined" FullWidth="true" Class="mb-4">
+                <MudSelectItem Value="@("기장 수수료")">기장 수수료</MudSelectItem>
+                <MudSelectItem Value="@("세무조정료")">세무조정료</MudSelectItem>
+                <MudSelectItem Value="@("세무상담료")">세무상담료</MudSelectItem>
+                <MudSelectItem Value="@("신고 대행료")">신고 대행료</MudSelectItem>
+                <MudSelectItem Value="@("자문 수수료")">자문 수수료</MudSelectItem>
+            </MudSelect>
+            <MudDatePicker @bind-Date="revenueForm.DueDate" Label="납부예정일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" />
+        </MudForm>
+    </DialogContent>
+    <DialogActions>
+        <MudButton OnClick="CloseDialog">취소</MudButton>
+        <MudButton Color="Color.Primary" OnClick="SaveRevenue">저장</MudButton>
+    </DialogActions>
+</MudDialog>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<RevenueTracking>? revenues;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private MudForm? form;
+    private bool isDialogOpen;
+    private RevenueForm revenueForm = new();
+
+    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()
+    {
+        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)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    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 (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            var newId = await RevenueClient.CreateAsync(
+                revenueForm.ClientId,
+                revenueForm.InvoiceNumber,
+                revenueForm.InvoiceDate ?? DateTime.Now,
+                revenueForm.Amount,
+                revenueForm.ServiceType,
+                revenueForm.DueDate);
+
+            if (newId > 0)
+            {
+                Snackbar.Add("청구가 추가되었습니다.", Severity.Success);
+                CloseDialog();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task MarkPaid(int id)
+    {
+        try
+        {
+            await RevenueClient.MarkPaidAsync(id, DateTime.Now);
+            Snackbar.Add("납부가 처리되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"처리 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteRevenue(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 청구를 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await RevenueClient.DeleteAsync(id);
+            Snackbar.Add("청구가 삭제되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    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 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/Settings/SiteSettings.razor

@@ -9,6 +9,7 @@
 
 <PageTitle>설정</PageTitle>
 
+<MudContainer MaxWidth="MaxWidth.Large" Class="pa-6">
     <section class="admin-page-hero">
         <div>
             <MudText Typo="Typo.caption" Class="admin-eyebrow">System</MudText>
@@ -16,6 +17,7 @@
             <MudText Typo="Typo.body2" Class="admin-page-subtitle">공개 사이트 연락처와 관리자 계정 보안을 관리합니다.</MudText>
         </div>
     </section>
+</MudContainer>
 
 <MudGrid>
     <MudItem xs="12" md="7">

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

@@ -0,0 +1,344 @@
+@page "/admin/tax-filing-schedules"
+@using TaxBaik.Web.Services.AdminClients
+@inject ITaxFilingScheduleBrowserClient TaxFilingClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>신고 일정</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">신고 일정</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객별 마감일과 처리 상태를 한 화면에서 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="PrepareCreate" StartIcon="@Icons.Material.Filled.Add" id="btn-add-schedule">
+        새 일정 추가
+    </MudButton>
+</section>
+
+@if (schedules is null)
+{
+    <MudProgressLinear Indeterminate="true" />
+}
+else
+{
+    <MudGrid Spacing="2" Class="mt-2">
+        <!-- Left: Dense Grid List -->
+        <MudItem XS="12" MD="8">
+            @if (schedules.Count == 0)
+            {
+                <MudAlert Severity="Severity.Info">
+                    <MudIcon Icon="@Icons.Material.Filled.EventBusy" Class="me-2" />
+                    신고 일정이 없습니다.
+                </MudAlert>
+            }
+            else
+            {
+                <MudDataGrid T="TaxFilingSchedule"
+                             Items="@schedules"
+                             Dense="true"
+                             Hover="true"
+                             Striped="true"
+                             Virtualize="true"
+                             RowsPerPage="30"
+                             SelectedItem="@selectedSchedule"
+                             SelectedItemChanged="OnRowSelected"
+                             Class="admin-grid">
+                    <Columns>
+                        <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                        <TemplateColumn Title="고객">
+                            <CellTemplate>
+                                @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                                {
+                                    @clientName
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <PropertyColumn Property="x => x.FilingType" Title="신고 유형" />
+                        <TemplateColumn Title="마감일">
+                            <CellTemplate>
+                                @{
+                                    var daysLeft = (context.Item.DueDate.Date - DateTime.Today).Days;
+                                    var statusColor = daysLeft < 0 ? Color.Error : daysLeft <= 7 ? Color.Warning : Color.Success;
+                                }
+                                <MudChip Size="Size.Small" Color="@statusColor" Variant="Variant.Filled">
+                                    @context.Item.DueDate.ToString("yyyy-MM-dd")
+                                    @if (daysLeft >= 0)
+                                    {
+                                        <span class="ms-1">(D-@daysLeft)</span>
+                                    }
+                                    else
+                                    {
+                                        <span class="ms-1">(마감 @Math.Abs(daysLeft)일 경과)</span>
+                                    }
+                                </MudChip>
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <PropertyColumn Property="x => x.FilingYear" Title="신고연도" />
+                        <TemplateColumn Title="상태">
+                            <CellTemplate>
+                                @if (context.Item.Status == "completed")
+                                {
+                                    <MudChip Size="Size.Small" Color="Color.Success" Variant="Variant.Filled">완료</MudChip>
+                                }
+                                else
+                                {
+                                    <MudChip Size="Size.Small" Color="Color.Default" Variant="Variant.Outlined">대기</MudChip>
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="작업" Sortable="false">
+                            <CellTemplate>
+                                <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                                    @if (context.Item.Status != "completed")
+                                    {
+                                        <MudIconButton Icon="@Icons.Material.Filled.CheckCircle"
+                                                       Color="Color.Success"
+                                                       OnClick="@(async () => await CompleteSchedule(context.Item.Id))"
+                                                       Title="완료" />
+                                    }
+                                    <MudIconButton Icon="@Icons.Material.Filled.Delete"
+                                                   Color="Color.Error"
+                                                   OnClick="@(async () => await DeleteSchedule(context.Item.Id))"
+                                                   Title="삭제" />
+                                </MudButtonGroup>
+                            </CellTemplate>
+                        </TemplateColumn>
+                    </Columns>
+                </MudDataGrid>
+            }
+        </MudItem>
+
+        <!-- Right: Detail Form Panel (Inline Editor) -->
+        <MudItem XS="12" MD="4">
+            <MudPaper Class="pa-4 admin-surface admin-editor-panel" Elevation="0" Style="border: 1px solid var(--border-color); min-height: 400px;">
+                <div class="d-flex align-center justify-space-between mb-4">
+                    <MudText Typo="Typo.h6" Class="font-weight-bold">@(isEditMode ? "신고 일정 상세" : "새 신고 일정 추가")</MudText>
+                    @if (isEditMode)
+                    {
+                        <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Secondary" OnClick="PrepareCreate">
+                            새로 작성
+                        </MudButton>
+                    }
+                </div>
+                <MudForm @ref="form">
+                    <MudSelect T="int?"
+                               @bind-Value="scheduleForm.ClientId"
+                               Label="고객"
+                               Required="true"
+                               Variant="Variant.Outlined"
+                               FullWidth="@true"
+                               Class="mb-3"
+                               RequiredError="고객을 선택하세요."
+                               Disabled="@isEditMode">
+                        @foreach (var client in clients)
+                        {
+                            <MudSelectItem Value="@((int?)client.Id)">@GetClientDisplayName(client)</MudSelectItem>
+                        }
+                    </MudSelect>
+                    <MudSelect T="string" @bind-Value="scheduleForm.FilingType" Label="신고 유형" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" Required="true">
+                        <MudSelectItem Value="@("종합소득세")">종합소득세</MudSelectItem>
+                        <MudSelectItem Value="@("부가가치세")">부가가치세</MudSelectItem>
+                        <MudSelectItem Value="@("법인세")">법인세</MudSelectItem>
+                        <MudSelectItem Value="@("원천세")">원천세</MudSelectItem>
+                        <MudSelectItem Value="@("종합부동산세")">종합부동산세</MudSelectItem>
+                        <MudSelectItem Value="@("양도소득세")">양도소득세</MudSelectItem>
+                        <MudSelectItem Value="@("상속·증여세")">상속·증여세</MudSelectItem>
+                        <MudSelectItem Value="@("세무조정")">세무조정</MudSelectItem>
+                    </MudSelect>
+                    <MudDatePicker @bind-Date="scheduleForm.DueDate" Label="마감일" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" Required="true" />
+                    <MudNumericField T="int" @bind-Value="scheduleForm.FilingYear" Label="신고연도" Variant="Variant.Outlined" FullWidth="@true" Class="mb-4" Required="true" />
+                    
+                    <div class="d-flex justify-end gap-2">
+                        @if (isEditMode && selectedSchedule?.Status != "completed")
+                        {
+                            <MudButton Variant="Variant.Outlined" Color="Color.Success" OnClick="@(async () => await CompleteSchedule(selectedSchedule?.Id ?? 0))">완료 처리</MudButton>
+                        }
+                        @if (isEditMode)
+                        {
+                            <MudButton Variant="Variant.Outlined" Color="Color.Error" OnClick="@(async () => await DeleteSchedule(selectedSchedule?.Id ?? 0))">삭제</MudButton>
+                        }
+                        else
+                        {
+                            <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="SaveSchedule" id="btn-save-schedule">저장</MudButton>
+                        }
+                    </div>
+                </MudForm>
+            </MudPaper>
+        </MudItem>
+    </MudGrid>
+}
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<TaxFilingSchedule>? schedules;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private MudForm? form;
+    private bool isEditMode;
+    private TaxFilingSchedule? selectedSchedule;
+    private TaxFilingScheduleForm scheduleForm = new();
+ 
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadData();
+                    PrepareCreate();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            schedules = await TaxFilingClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void PrepareCreate()
+    {
+        selectedSchedule = null;
+        isEditMode = false;
+        scheduleForm = new TaxFilingScheduleForm
+        {
+            FilingYear = DateTime.Now.Year,
+            DueDate = DateTime.Today,
+            ClientId = clients.FirstOrDefault()?.Id
+        };
+    }
+
+    private void OnRowSelected(TaxFilingSchedule schedule)
+    {
+        if (schedule == null) return;
+        selectedSchedule = schedule;
+        isEditMode = true;
+        scheduleForm = new TaxFilingScheduleForm
+        {
+            ClientId = schedule.ClientId,
+            FilingType = schedule.FilingType,
+            DueDate = schedule.DueDate,
+            FilingYear = schedule.FilingYear
+        };
+    }
+
+    private async Task SaveSchedule()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (scheduleForm.ClientId == null) return;
+            var newId = await TaxFilingClient.CreateAsync(
+                scheduleForm.ClientId.Value,
+                scheduleForm.FilingType,
+                scheduleForm.DueDate ?? DateTime.Today,
+                scheduleForm.FilingYear);
+
+            if (newId > 0)
+            {
+                Snackbar.Add("신고 일정이 추가되었습니다.", Severity.Success);
+                PrepareCreate();
+                await LoadData();
+            }
+            else
+            {
+                Snackbar.Add("등록에 실패했습니다.", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task CompleteSchedule(int id)
+    {
+        try
+        {
+            await TaxFilingClient.MarkCompletedAsync(id);
+            Snackbar.Add("신고 일정이 완료 처리되었습니다.", Severity.Success);
+            if (selectedSchedule?.Id == id)
+            {
+                PrepareCreate();
+            }
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"처리 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteSchedule(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 신고 일정을 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await TaxFilingClient.DeleteAsync(id);
+            Snackbar.Add("신고 일정이 삭제되었습니다.", Severity.Success);
+            if (selectedSchedule?.Id == id)
+            {
+                PrepareCreate();
+            }
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+
+    private class TaxFilingScheduleForm
+    {
+        public int? ClientId { get; set; }
+        public string FilingType { get; set; } = "";
+        public DateTime? DueDate { get; set; }
+        public int FilingYear { get; set; } = DateTime.Now.Year;
+    }
+}

TaxBaik.Web/Components/Admin/Pages/TaxFilings/TaxFilingList.razor

@@ -101,7 +101,7 @@
     {
         try
         {
-            var (items, _) = await ClientClient.GetPagedAsync(1, 20, search: value);
+            var (items, _) = await ClientClient.GetPagedAsync(1, 100, search: value);
             return items;
         }
         catch
@@ -110,6 +110,12 @@
         }
     }
 
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
     private async Task AddFiling()
     {
         try

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

@@ -0,0 +1,331 @@
+@page "/admin/tax-profiles"
+@using TaxBaik.Web.Services.AdminClients
+@inject ITaxProfileBrowserClient TaxProfileClient
+@inject IClientBrowserClient ClientClient
+@inject ICommonCodeBrowserClient CommonCodeClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>세무 프로필</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">세무 프로필</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객별 세무 프로필, 신고 일정, 위험도 추적</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="PrepareCreate" StartIcon="@Icons.Material.Filled.Add" id="btn-add-profile">
+        새 프로필 추가
+    </MudButton>
+</section>
+
+@if (profiles == null)
+{
+    <MudProgressCircular Indeterminate="true" Class="mt-4" />
+}
+else
+{
+    <MudGrid Spacing="2" Class="mt-2">
+        <!-- Left: Dense Grid List -->
+        <MudItem XS="12" MD="8">
+            @if (profiles.Count == 0)
+            {
+                <MudAlert Severity="Severity.Info">세무 프로필이 없습니다.</MudAlert>
+            }
+            else
+            {
+                <MudDataGrid T="TaxProfile"
+                    Items="@profiles"
+                    Dense="true"
+                    Hover="true"
+                    Striped="true"
+                    Virtualize="true"
+                    RowsPerPage="30"
+                    SelectedItem="@selectedProfile"
+                    SelectedItemChanged="OnRowSelected"
+                    Class="admin-grid">
+                    <Columns>
+                        <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                        <TemplateColumn Title="고객">
+                            <CellTemplate>
+                                @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                                {
+                                    @clientName
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <PropertyColumn Property="x => x.BusinessType" Title="사업 유형" />
+                        <TemplateColumn Title="위험도">
+                            <CellTemplate>
+                                <MudChip Size="Size.Small" Color="@GetRiskColor(context.Item.TaxRiskLevel)" Variant="Variant.Filled">
+                                    @context.Item.TaxRiskLevel
+                                </MudChip>
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="다음 신고">
+                            <CellTemplate>
+                                @if (context.Item.NextFilingDueDate.HasValue)
+                                {
+                                    @context.Item.NextFilingDueDate.Value.ToString("yyyy-MM-dd")
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="작업" Sortable="false">
+                            <CellTemplate>
+                                <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error" Size="Size.Small" OnClick="@(async () => await DeleteProfile(context.Item.Id))" />
+                            </CellTemplate>
+                        </TemplateColumn>
+                    </Columns>
+                </MudDataGrid>
+            }
+        </MudItem>
+
+        <!-- Right: Detail Form Panel (Inline Editor) -->
+        <MudItem XS="12" MD="4">
+            <MudPaper Class="pa-4 admin-surface admin-editor-panel" Elevation="0" Style="border: 1px solid var(--border-color); min-height: 400px;">
+                <div class="d-flex align-center justify-space-between mb-4">
+                    <MudText Typo="Typo.h6" Class="font-weight-bold">@(isEditMode ? "세무 프로필 수정" : "새 세무 프로필 추가")</MudText>
+                    @if (isEditMode)
+                    {
+                        <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Secondary" OnClick="PrepareCreate">
+                            새로 작성
+                        </MudButton>
+                    }
+                </div>
+                <MudForm @ref="form">
+                    <MudSelect T="int?" @bind-Value="profileForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" RequiredError="고객을 선택하세요." Disabled="@isEditMode">
+                        @foreach (var client in clients)
+                        {
+                            <MudSelectItem Value="@((int?)client.Id)">@GetClientDisplayName(client)</MudSelectItem>
+                        }
+                    </MudSelect>
+                    <MudSelect T="string" @bind-Value="profileForm.BusinessType" Label="사업 유형" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" Required="true">
+                        @foreach (var type in businessTypes)
+                        {
+                            <MudSelectItem Value="@type.CodeValue">@type.CodeName</MudSelectItem>
+                        }
+                    </MudSelect>
+                    <MudSelect T="string" @bind-Value="profileForm.TaxRiskLevel" Label="위험도" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3">
+                        @foreach (var level in riskLevels)
+                        {
+                            <MudSelectItem Value="@level.CodeValue">@level.CodeName</MudSelectItem>
+                        }
+                    </MudSelect>
+                    <MudDatePicker @bind-Date="profileForm.NextFilingDueDate" Label="다음 신고 예정일" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" />
+                    <MudTextField T="string" @bind-Value="profileForm.SpecialNotes" Label="특수 사항" Variant="Variant.Outlined" FullWidth="@true" Lines="3" Class="mb-4" />
+                    
+                    <div class="d-flex justify-end gap-2">
+                        @if (isEditMode)
+                        {
+                            <MudButton Variant="Variant.Outlined" Color="Color.Error" OnClick="@(async () => await DeleteProfile(selectedProfile?.Id ?? 0))">삭제</MudButton>
+                        }
+                        <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="SaveProfile" id="btn-save-profile">저장</MudButton>
+                    </div>
+                </MudForm>
+            </MudPaper>
+        </MudItem>
+    </MudGrid>
+}
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<TaxProfile>? profiles;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private List<CommonCode> businessTypes = [];
+    private List<CommonCode> riskLevels = [];
+    private MudForm? form;
+    private bool isEditMode;
+    private TaxProfile? selectedProfile;
+    private TaxProfileForm profileForm = new();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadData();
+                    PrepareCreate();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            profiles = await TaxProfileClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+
+            businessTypes = await CommonCodeClient.GetByGroupAsync("BUSINESS_TYPE");
+            if (businessTypes.Count == 0)
+            {
+                businessTypes = [
+                    new() { CodeValue = "일반제조업", CodeName = "일반제조업" },
+                    new() { CodeValue = "도소매업", CodeName = "도소매업" },
+                    new() { CodeValue = "서비스업", CodeName = "서비스업" },
+                    new() { CodeValue = "정보통신업", CodeName = "정보통신업" },
+                    new() { CodeValue = "부동산업", CodeName = "부동산업" },
+                    new() { CodeValue = "건설업", CodeName = "건설업" },
+                    new() { CodeValue = "음식점업", CodeName = "음식점업" },
+                    new() { CodeValue = "프리랜서", CodeName = "프리랜서" },
+                    new() { CodeValue = "기타", CodeName = "기타" }
+                ];
+            }
+
+            riskLevels = await CommonCodeClient.GetByGroupAsync("TAX_RISK_LEVEL");
+            if (riskLevels.Count == 0)
+            {
+                riskLevels = [
+                    new() { CodeValue = "low", CodeName = "낮음" },
+                    new() { CodeValue = "normal", CodeName = "보통" },
+                    new() { CodeValue = "high", CodeName = "높음" }
+                ];
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void PrepareCreate()
+    {
+        selectedProfile = null;
+        isEditMode = false;
+        profileForm = new TaxProfileForm
+        {
+            ClientId = clients.FirstOrDefault()?.Id,
+            TaxRiskLevel = "normal",
+            NextFilingDueDate = DateTime.Today.AddMonths(1)
+        };
+    }
+
+    private void OnRowSelected(TaxProfile profile)
+    {
+        if (profile == null) return;
+        selectedProfile = profile;
+        isEditMode = true;
+        profileForm = new TaxProfileForm
+        {
+            ClientId = profile.ClientId,
+            BusinessType = profile.BusinessType ?? "",
+            TaxRiskLevel = profile.TaxRiskLevel,
+            NextFilingDueDate = profile.NextFilingDueDate,
+            SpecialNotes = profile.SpecialNotes
+        };
+    }
+
+    private async Task SaveProfile()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("고객을 선택하세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (isEditMode && selectedProfile != null)
+            {
+                await TaxProfileClient.UpdateAsync(selectedProfile.Id, profileForm.BusinessType,
+                    null, profileForm.NextFilingDueDate, profileForm.TaxRiskLevel);
+                Snackbar.Add("세무 프로필이 수정되었습니다.", Severity.Success);
+            }
+            else
+            {
+                if (!profileForm.ClientId.HasValue)
+                {
+                    Snackbar.Add("고객을 선택하세요.", Severity.Warning);
+                    return;
+                }
+                var newId = await TaxProfileClient.CreateAsync(
+                    profileForm.ClientId.Value,
+                    profileForm.BusinessType);
+                if (newId > 0)
+                {
+                    await TaxProfileClient.UpdateAsync(
+                        newId,
+                        profileForm.BusinessType,
+                        null,
+                        profileForm.NextFilingDueDate,
+                        profileForm.TaxRiskLevel);
+                    Snackbar.Add("세무 프로필이 추가되었습니다.", Severity.Success);
+                }
+            }
+            PrepareCreate();
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteProfile(int id)
+    {
+        var parameters = new DialogParameters();
+        parameters.Add("Title", "삭제 확인");
+        parameters.Add("Message", "이 세무 프로필을 삭제하시겠습니까?");
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await TaxProfileClient.DeleteAsync(id);
+            Snackbar.Add("세무 프로필이 삭제되었습니다.", Severity.Success);
+            if (selectedProfile?.Id == id)
+            {
+                PrepareCreate();
+            }
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private Color GetRiskColor(string riskLevel) => riskLevel switch
+    {
+        "high" => Color.Error,
+        "normal" => Color.Warning,
+        "low" => Color.Success,
+        _ => Color.Default
+    };
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+
+    private class TaxProfileForm
+    {
+        public int? ClientId { get; set; }
+        public string BusinessType { get; set; } = "";
+        public string TaxRiskLevel { get; set; } = "normal";
+        public DateTime? NextFilingDueDate { get; set; }
+        public string? SpecialNotes { get; set; }
+    }
+}

TaxBaik.Web/Components/Admin/Shared/ConfirmDialog.razor

@@ -0,0 +1,20 @@
+@using MudBlazor
+
+<MudDialog>
+    <DialogContent>
+        <MudText>@Message</MudText>
+    </DialogContent>
+    <DialogActions>
+        <MudButton OnClick="Cancel">취소</MudButton>
+        <MudButton Color="Color.Error" Variant="Variant.Filled" OnClick="Confirm">삭제</MudButton>
+    </DialogActions>
+</MudDialog>
+
+@code {
+    [CascadingParameter] MudDialogInstance MudDialog { get; set; } = null!;
+    [Parameter] public string Title { get; set; } = "";
+    [Parameter] public string Message { get; set; } = "";
+
+    private void Cancel() => MudDialog.Cancel();
+    private void Confirm() => MudDialog.Close();
+}

TaxBaik.Web/Controllers/AdminDashboardController.cs

@@ -9,7 +9,7 @@ namespace TaxBaik.Web.Controllers;
 /// SOLID: Single Responsibility - 대시보드 데이터만 담당
 /// </summary>
 [ApiController]
-[Route("api/[controller]")]
+[Route("api/admin-dashboard")]
 [Authorize]
 public class AdminDashboardController : ControllerBase
 {

TaxBaik.Web/Controllers/AuthController.cs

@@ -27,6 +27,7 @@ public class AuthController : ControllerBase
 
         return Ok(new
         {
+            token = tokenPair.AccessToken,
             accessToken = tokenPair.AccessToken,
             refreshToken = tokenPair.RefreshToken,
             expiresIn = tokenPair.ExpiresIn
@@ -45,6 +46,7 @@ public class AuthController : ControllerBase
 
         return Ok(new
         {
+            token = tokenPair.AccessToken,
             accessToken = tokenPair.AccessToken,
             refreshToken = tokenPair.RefreshToken,
             expiresIn = tokenPair.ExpiresIn

TaxBaik.Web/Controllers/CommonCodeController.cs

@@ -0,0 +1,39 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class CommonCodeController(CommonCodeService commonCodeService) : ControllerBase
+{
+    [HttpGet]
+    public async Task<IActionResult> GetAllActive()
+    {
+        try
+        {
+            var codes = await commonCodeService.GetAllActiveAsync();
+            return Ok(codes);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "공통코드 조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("group/{group}")]
+    public async Task<IActionResult> GetByGroup(string group)
+    {
+        try
+        {
+            var codes = await commonCodeService.GetByGroupAsync(group);
+            return Ok(codes);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "그룹별 공통코드 조회 실패", message = ex.Message });
+        }
+    }
+}

TaxBaik.Web/Controllers/CompanyController.cs

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

TaxBaik.Web/Controllers/ConsultingActivityController.cs

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

TaxBaik.Web/Controllers/ContractController.cs

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

TaxBaik.Web/Controllers/InquiryController.cs

@@ -32,7 +32,8 @@ public class InquiryController : ControllerBase
                 request.ServiceType,
                 request.Message,
                 request.Email,
-                HttpContext.Connection.RemoteIpAddress?.ToString());
+                HttpContext.Connection.RemoteIpAddress?.ToString(),
+                request.SuppressNotification);
             return Ok(new { message = "상담 신청이 접수되었습니다." });
         }
         catch (ValidationException ex)
@@ -135,6 +136,7 @@ public class SubmitInquiryRequest
     public string? Email { get; set; }
     public string ServiceType { get; set; } = string.Empty;
     public string Message { get; set; } = string.Empty;
+    public bool SuppressNotification { get; set; }
 }
 
 public class UpdateStatusRequest

TaxBaik.Web/Controllers/RevenueTrackingController.cs

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

TaxBaik.Web/Controllers/TaxFilingScheduleController.cs

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

TaxBaik.Web/Controllers/TaxProfileController.cs

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

TaxBaik.Web/Hubs/NotificationHub.cs

@@ -1,87 +0,0 @@
-using Microsoft.AspNetCore.Authorization;
-using Microsoft.AspNetCore.SignalR;
-
-namespace TaxBaik.Web.Hubs;
-
-/// <summary>
-/// Real-time notification hub for admin dashboard
-/// SOLID: Single Responsibility - Only broadcasts change notifications
-/// No state management - stateless broadcast pattern
-/// </summary>
-[Authorize]
-public class NotificationHub : Hub
-{
-    private const string AdminGroup = "admins";
-
-    public override async Task OnConnectedAsync()
-    {
-        await Groups.AddToGroupAsync(Context.ConnectionId, AdminGroup);
-        await base.OnConnectedAsync();
-    }
-
-    /// <summary>
-    /// Broadcast inquiry status changed to all connected admins
-    /// Clients should re-fetch from API to verify
-    /// </summary>
-    public async Task NotifyInquiryStatusChanged(int inquiryId, string newStatus)
-    {
-        await Clients.Group(AdminGroup).SendAsync("InquiryStatusChanged", new
-        {
-            InquiryId = inquiryId,
-            Status = newStatus,
-            ChangedAt = DateTime.UtcNow
-        });
-    }
-
-    /// <summary>
-    /// Broadcast inquiry submitted (new inquiry created)
-    /// </summary>
-    public async Task NotifyInquiryCreated(int inquiryId, string name)
-    {
-        await Clients.Group(AdminGroup).SendAsync("InquiryCreated", new
-        {
-            InquiryId = inquiryId,
-            Name = name,
-            CreatedAt = DateTime.UtcNow
-        });
-    }
-
-    /// <summary>
-    /// Broadcast client created
-    /// </summary>
-    public async Task NotifyClientCreated(int clientId, string name)
-    {
-        await Clients.Group(AdminGroup).SendAsync("ClientCreated", new
-        {
-            ClientId = clientId,
-            Name = name,
-            CreatedAt = DateTime.UtcNow
-        });
-    }
-
-    /// <summary>
-    /// Broadcast announcement published
-    /// </summary>
-    public async Task NotifyAnnouncementPublished(int announcementId, string title)
-    {
-        await Clients.Group(AdminGroup).SendAsync("AnnouncementPublished", new
-        {
-            AnnouncementId = announcementId,
-            Title = title,
-            PublishedAt = DateTime.UtcNow
-        });
-    }
-
-    /// <summary>
-    /// Broadcast tax filing completed
-    /// </summary>
-    public async Task NotifyFilingCompleted(int filingId, string filingType)
-    {
-        await Clients.Group(AdminGroup).SendAsync("FilingCompleted", new
-        {
-            FilingId = filingId,
-            FilingType = filingType,
-            CompletedAt = DateTime.UtcNow
-        });
-    }
-}

TaxBaik.Web/Logging/TelegramSink.cs

@@ -0,0 +1,99 @@
+using System;
+using System.Net.Http;
+using System.Net.Http.Json;
+using System.Text;
+using System.Threading.Tasks;
+using Serilog.Core;
+using Serilog.Events;
+
+namespace TaxBaik.Web.Logging;
+
+public class TelegramSink : ILogEventSink
+{
+    private readonly string _botToken;
+    private readonly string _chatId;
+    private readonly HttpClient _httpClient;
+
+    public TelegramSink(string botToken, string chatId)
+    {
+        _botToken = botToken;
+        _chatId = chatId;
+        _httpClient = new HttpClient();
+    }
+
+    public void Emit(LogEvent logEvent)
+    {
+        if (logEvent.Level < LogEventLevel.Error)
+        {
+            return;
+        }
+
+        // Filter out harmless client disconnect and task cancellation exceptions
+        if (logEvent.Exception != null)
+        {
+            var exTypeName = logEvent.Exception.GetType().FullName ?? "";
+            var exMessage = logEvent.Exception.Message ?? "";
+            if (exTypeName.Contains("JSDisconnectedException") ||
+                exTypeName.Contains("TaskCanceledException") ||
+                exMessage.Contains("JavaScript interop calls cannot be issued") ||
+                exMessage.Contains("circuit has disconnected"))
+            {
+                return;
+            }
+        }
+
+        // Emit is a synchronous method, so we dispatch the network call asynchronously
+        Task.Run(async () =>
+        {
+            try
+            {
+                var timestamp = logEvent.Timestamp.ToString("yyyy-MM-dd HH:mm:ss.fff zzz");
+                var level = logEvent.Level.ToString().ToUpper();
+                var message = logEvent.RenderMessage();
+                var exceptionDetails = logEvent.Exception?.ToString();
+
+                var sb = new StringBuilder();
+                sb.AppendLine($"<b>🚨 [{level}] 에러 발생</b>");
+                sb.AppendLine($"<b>시간:</b> {timestamp}");
+                sb.AppendLine($"<b>메시지:</b> {EscapeHtml(message)}");
+
+                if (!string.IsNullOrEmpty(exceptionDetails))
+                {
+                    var escapedException = EscapeHtml(exceptionDetails);
+                    if (escapedException.Length > 3000)
+                    {
+                        escapedException = escapedException.Substring(0, 3000) + "\n[이하 생략]";
+                    }
+                    sb.AppendLine($"<b>Exception 상세:</b>\n<pre>{escapedException}</pre>");
+                }
+
+                var url = $"https://api.telegram.org/bot{_botToken}/sendMessage";
+                var payload = new
+                {
+                    chat_id = _chatId,
+                    text = sb.ToString(),
+                    parse_mode = "HTML"
+                };
+
+                var response = await _httpClient.PostAsJsonAsync(url, payload);
+                if (!response.IsSuccessStatusCode)
+                {
+                    var errorResponse = await response.Content.ReadAsStringAsync();
+                    Console.WriteLine($"[TelegramSink] Failed to send log to Telegram: {response.StatusCode} - {errorResponse}");
+                }
+            }
+            catch (Exception ex)
+            {
+                Console.WriteLine($"[TelegramSink] Error in TelegramSink: {ex.Message}");
+            }
+        });
+    }
+
+    private static string EscapeHtml(string text)
+    {
+        if (string.IsNullOrEmpty(text)) return text;
+        return text.Replace("&", "&amp;")
+                   .Replace("<", "&lt;")
+                   .Replace(">", "&gt;");
+    }
+}

TaxBaik.Web/Pages/Contact.cshtml

@@ -5,7 +5,13 @@
 }
 
 <div class="container py-5" style="max-width: 600px;">
-    <h1 class="fw-bold mb-5">상담 신청</h1>
+    <div class="d-flex align-items-center justify-content-between gap-3 mb-4">
+        <h1 class="fw-bold mb-0">상담 신청</h1>
+        <a href="/taxbaik" class="btn btn-outline-secondary btn-sm"
+           onclick="if (history.length > 1) { history.back(); return false; }">
+            뒤로가기
+        </a>
+    </div>
 
     @if (TempData["Success"] != null)
     {

TaxBaik.Web/Pages/Portal/ExternalCallback.cshtml

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

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

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

TaxBaik.Web/Pages/Portal/Index.cshtml

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