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

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

.gitea/workflows/deploy.yml

@@ -1,6 +1,7 @@
 name: TaxBaik CI/CD
 
 on:
+  workflow_dispatch:
   push:
     branches:
       - master
@@ -38,18 +39,29 @@ jobs:
           JWT_SECRET_KEY="${{ secrets.TAXBAIK_JWT_SECRET_KEY }}"
           TELEGRAM_BOT_TOKEN="${{ secrets.TAXBAIK_TELEGRAM_BOT_TOKEN }}"
           TELEGRAM_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_CHAT_ID }}"
+          TELEGRAM_INQUIRY_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_INQUIRY_CHAT_ID }}"
+          TELEGRAM_SYSTEM_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_SYSTEM_CHAT_ID }}"
           [ -z "$JWT_SECRET_KEY" ]        && { echo "Missing TAXBAIK_JWT_SECRET_KEY" >&2;        exit 1; }
           [ -z "$TELEGRAM_BOT_TOKEN" ]    && { echo "Missing TAXBAIK_TELEGRAM_BOT_TOKEN" >&2;    exit 1; }
           [ -z "$TELEGRAM_CHAT_ID" ]      && { echo "Missing TAXBAIK_TELEGRAM_CHAT_ID" >&2;      exit 1; }
+          [ -z "$TELEGRAM_INQUIRY_CHAT_ID" ] && TELEGRAM_INQUIRY_CHAT_ID="$TELEGRAM_CHAT_ID"
+          [ -z "$TELEGRAM_SYSTEM_CHAT_ID" ]  && TELEGRAM_SYSTEM_CHAT_ID="-5585148480"
           JWT_SECRET_KEY="$JWT_SECRET_KEY" \
           TELEGRAM_BOT_TOKEN="$TELEGRAM_BOT_TOKEN" \
           TELEGRAM_CHAT_ID="$TELEGRAM_CHAT_ID" \
+          TELEGRAM_INQUIRY_CHAT_ID="$TELEGRAM_INQUIRY_CHAT_ID" \
+          TELEGRAM_SYSTEM_CHAT_ID="$TELEGRAM_SYSTEM_CHAT_ID" \
           python3 -c '
           import json, os, pathlib
           pathlib.Path("./publish/appsettings.Production.json").write_text(
             json.dumps({
               "Jwt":      {"SecretKey": os.environ["JWT_SECRET_KEY"]},
-              "Telegram": {"BotToken": os.environ["TELEGRAM_BOT_TOKEN"], "ChatId": os.environ["TELEGRAM_CHAT_ID"]}
+              "Telegram": {
+                "BotToken": os.environ["TELEGRAM_BOT_TOKEN"],
+                "ChatId": os.environ["TELEGRAM_CHAT_ID"],
+                "InquiryChatId": os.environ["TELEGRAM_INQUIRY_CHAT_ID"],
+                "SystemChatId": os.environ["TELEGRAM_SYSTEM_CHAT_ID"]
+              }
             }, ensure_ascii=False, indent=2),
             encoding="utf-8"
           )'
@@ -63,7 +75,7 @@ jobs:
           COMMIT_HASH=$(git rev-parse --short HEAD)
           BUILD_TIME=$(date -u +'%Y-%m-%d %H:%M:%S UTC')
           mkdir -p ./publish/wwwroot
-          printf 'Version: %s\nBuilt: %s\n' "$COMMIT_HASH" "$BUILD_TIME" > ./publish/wwwroot/version.txt
+          printf '{\n  "version": "%s",\n  "built": "%s"\n}\n' "$COMMIT_HASH" "$BUILD_TIME" > ./publish/wwwroot/version.json
           echo "✓ Build: $COMMIT_HASH @ $BUILD_TIME"
 
       - name: Setup SSH
@@ -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
@@ -123,17 +164,40 @@ jobs:
           test -s "\$DEPLOY_DIR/appsettings.Production.json" \
             || { echo "FATAL: appsettings.Production.json 없음" >&2; exit 1; }
 
-          echo "--- [3/5] 심볼릭 링크 전환 ---"
+          echo "--- [3/4] Green-Blue 배포 실행 ---"
-          ln -sfn "\$DEPLOY_DIR" "\$DEPLOY_HOME/taxbaik_active"
+          chmod +x "\$DEPLOY_DIR/deploy_gb.sh"
+          "\$DEPLOY_DIR/deploy_gb.sh" "\$DEPLOY_DIR"
 
-          echo "--- [4/5] 서비스 재시작 ---"
+          echo "--- [5/5] 헬스 체크 (최대 60초) ---"
-          sudo /usr/bin/systemctl restart taxbaik
+          ATTEMPTS=20
-
-          echo "--- [5/5] 헬스 체크 (최대 120초) ---"
-          ATTEMPTS=40
           for i in \$(seq 1 \$ATTEMPTS); do
             STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/ 2>/dev/null || echo "000")
             if [ "\$STATUS" = "200" ]; then
+              echo "✓ [1/4] 메인 페이지 로드 완료"
+
+              # 검증 1: CSS 파일 로드
+              CSS_STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/css/admin.css 2>/dev/null || echo "000")
+              if [ "\$CSS_STATUS" != "200" ]; then
+                echo "❌ CSS 파일 로드 실패 (상태: \$CSS_STATUS)" >&2
+                exit 1
+              fi
+              echo "✓ [2/4] CSS 파일 로드 완료"
+
+              # 검증 2: 버전 정보
+              if [ ! -s "\$DEPLOY_DIR/wwwroot/version.json" ]; then
+                echo "❌ version.json 누락" >&2
+                exit 1
+              fi
+              echo "✓ [3/4] 버전 정보 확인 완료"
+
+              # 검증 3: 관리자 로그인 페이지
+              LOGIN_STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/admin/login 2>/dev/null || echo "000")
+              if [ "\$LOGIN_STATUS" != "200" ]; then
+                echo "❌ 관리자 로그인 페이지 로드 실패 (상태: \$LOGIN_STATUS)" >&2
+                exit 1
+              fi
+              echo "✓ [4/4] 관리자 페이지 로드 완료"
+
               echo "✓ 서비스 정상 (시도 \$i/\$ATTEMPTS)"
               # 구 배포 디렉토리 정리 (최근 5개 보존)
               ls -1dt \$DEPLOY_HOME/deployments/taxbaik_* 2>/dev/null \
@@ -154,3 +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;
+    server_name taxbaik.com www.taxbaik.com;
-    listen [::]:80 default_server;
-    server_name _;
     client_max_body_size 512M;
 
-    # QuantEngine Blazor Web App
+
-    location /quant/ {
+    # /admin 하위 요청을 /taxbaik/admin 으로 리다이렉트하여 Blazor Base Path 대응
-        proxy_pass http://127.0.0.1:5000/;
+    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://taxbaik.com/` 또는 `http://www.taxbaik.com/` → TaxBaik 홈페이지 (내부 proxy: `http://127.0.0.1:5001/taxbaik/`)
-- `http://178.104.200.7/quant/` → QuantEngine Blazor Admin
+- `http://gitea.taxbaik.com/` → Gitea Web UI (내부 proxy: `http://127.0.0.1:3000`)
-- `ssh://178.104.200.7:2222` → Gitea Git SSH
+- `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
+# Nginx 도메인 기반 가상 호스트 설정 복사
-sudo cat /etc/nginx/sites-available/default | head -30
+sudo cp deploy/nginx-taxbaik-domains.conf /etc/nginx/sites-available/taxbaik-domains.conf
 
-# location 블록 추가 (또는 기존 설정에 병합)
+# 기존 설정(IP 기반 및 default) 활성화 해제
-sudo cp deploy/nginx-taxbaik-locations.conf /etc/nginx/conf.d/taxbaik.conf
+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

@@ -38,7 +38,7 @@ Todo:
 - `tests/e2e/contact-submit.spec.ts`
 - `tests/e2e/inquiry-detail.spec.ts`
 
-## WBS-UX-02 홈페이지 FAQ 섹션
+## WBS-UX-02 홈페이지 FAQ 섹션 (정적)
 
 목표: 방문자가 상담 전 자주 묻는 질문에서 직접 답을 얻고 전환율을 높인다.
 
@@ -50,7 +50,65 @@ Todo:
 Todo:
 - [x] Index.cshtml에 FAQ 아코디언 섹션 추가 (최종 CTA 앞)
 - [x] site.css faq-accordion / faq-item / faq-question / faq-answer 스타일
-- [ ] 배포 후 브라우저 동작 확인
+- [x] 배포 완료 (`12070b7`)
+- [ ] 배포 후 브라우저 아코디언 동작 확인
+
+## WBS-UX-04 개인정보처리방침·이용약관 페이지
+
+목표: 법적 의무를 충족하고 방문자 신뢰를 높이는 정책 페이지를 제공한다.
+
+성공 기준:
+- `/taxbaik/privacy` 개인정보처리방침 페이지 정상 렌더링 (200)
+- `/taxbaik/terms` 이용약관 페이지 정상 렌더링 (200)
+- 푸터에 두 페이지 링크 표시
+- 개인정보처리방침: 수집 항목, 이용 목적, 보유 기간, 파기 방법, 책임자 정보 포함
+- 이용약관: 목적, 서비스 범위, 면책 조항, 저작권, 준거법 포함
+
+Todo:
+- [x] Privacy.cshtml + Privacy.cshtml.cs (Razor Page)
+- [x] Terms.cshtml + Terms.cshtml.cs (Razor Page)
+- [x] _Footer.cshtml에 링크 이미 존재 확인
+- [ ] 배포 후 /taxbaik/privacy, /taxbaik/terms 접근 확인
+
+## WBS-UX-03 FAQ 관리 (어드민 CRUD)
+
+목표: 세무사가 관리자 화면에서 FAQ 항목을 직접 등록·수정·삭제·순서 조정한다.
+홈페이지 FAQ가 하드코딩에서 DB 기반으로 전환되어, 코드 수정 없이 운영 가능해진다.
+
+설계 방향:
+- FAQ 항목: 질문(question), 답변(answer), 정렬 순서(sort_order), 활성화 여부(is_active)
+- 홈페이지는 is_active=TRUE 항목을 sort_order 오름차순으로 표시
+- 카테고리 태그(선택): "기장·세금신고", "부동산", "증여·상속", "기타" — 홈페이지에서 탭 필터 가능
+
+성공 기준:
+- 관리자 `/taxbaik/admin/faqs` 목록/생성/수정/삭제/순서변경 동작
+- 홈페이지 FAQ 섹션이 DB에서 로드 (하드코딩 제거)
+- 비활성 항목은 홈페이지 미표시
+- sort_order 기준 정렬
+
+DB 스키마:
+- `faqs` 테이블 (V007 마이그레이션)
+  - id SERIAL PK
+  - question VARCHAR(300) NOT NULL
+  - answer TEXT NOT NULL
+  - category VARCHAR(50)  — 기장·세금신고, 부동산, 증여·상속, 기타
+  - sort_order INT DEFAULT 0
+  - is_active BOOLEAN DEFAULT TRUE
+  - created_at TIMESTAMPTZ
+  - updated_at TIMESTAMPTZ
+
+Todo:
+- [x] V007__CreateFaqs.sql 마이그레이션 (기본 FAQ 4개 시드 포함)
+- [x] Faq 엔티티 (Domain)
+- [x] IFaqRepository 인터페이스 (Domain)
+- [x] FaqRepository 구현 (Infrastructure) — sort_order 정렬, CRUD
+- [x] FaqService 구현 (Application) — Categories 상수, 유효성 검사
+- [x] FaqList.razor 관리자 목록 (활성/비활성 상태 칩, 삭제 확인)
+- [x] FaqEdit.razor 관리자 등록/수정 (질문/답변/카테고리/순서/활성 토글)
+- [x] Index.cshtml FAQ 섹션 하드코딩 → DB 루프로 교체 (빈 DB에도 안전)
+- [x] IndexModel FaqService 주입, Task.WhenAll 병렬 로드
+- [x] MainLayout.razor FAQ 관리 메뉴 추가 (홈페이지 그룹 하위)
+- [ ] 배포 후 관리자에서 FAQ 추가 → 홈페이지 반영 확인
 
 ---
 
@@ -76,6 +134,27 @@ Todo:
 - [x] CLAUDE.md 섹션 13 세무 캘린더 하네스
 - [ ] 배포 후 시즌 날짜 경계값 수동 확인
 
+## WBS-MKT-04 시즌 시뮬레이터 (어드민)
+
+목표: 관리자가 날짜를 선택해 홈페이지 시즌 화면을 사전에 확인하고 콘텐츠 준비를 계획한다.
+
+배경: 7개 시즌이 자동 전환되므로, 실제 날짜가 되기 전 미리 Hero 화면을 확인하는 도구가 필요하다.
+
+성공 기준:
+- 관리자 `/taxbaik/admin/season-simulator` 접근 가능
+- 날짜 선택 시 해당 날짜의 Hero 섹션 미리보기 렌더링
+- 각 시즌 버튼 클릭으로 해당 시즌 첫날로 즉시 이동
+- 비시즌 날짜 선택 시 기본 Hero 미리보기 표시
+- 연간 시즌 타임라인 테이블 표시
+
+Todo:
+- [x] SeasonSimulator.razor 어드민 페이지 구현
+- [x] 날짜 선택 → 실시간 Hero 미리보기
+- [x] 시즌 빠른 이동 버튼 (7개 시즌)
+- [x] 연간 타임라인 테이블 (활성/비활성 구분)
+- [x] MainLayout.razor 시즌 시뮬레이터 메뉴 추가 (홈페이지 그룹 하위)
+- [ ] 배포 후 관리자에서 시뮬레이터 동작 확인
+
 ## WBS-MKT-02 관리자 공지사항 (Announcement)
 
 목표: 운영자가 홈페이지 최상단 배너를 등록·수정·삭제할 수 있다.
@@ -235,12 +314,12 @@ DB 스키마:
 Todo:
 - [x] V006__CreateClients.sql 마이그레이션
 - [x] Client 엔티티 (Domain)
-- [x] IClientRepository 인터페이스 (Domain)
+- [x] IClientRepository 인터페이스 (Domain) — GetPagedAsync 검색+상태 필터
-- [x] ClientRepository 구현 (Infrastructure)
+- [x] ClientRepository 구현 (Infrastructure) — ILIKE 검색, 페이징
-- [x] ClientService 구현 (Application)
+- [x] ClientService 구현 (Application) — ServiceTypes/TaxTypes/Sources 상수
-- [x] ClientList.razor 관리자 목록 화면
+- [x] ClientList.razor 관리자 목록 화면 — 검색바, 상태 필터, 페이징
-- [x] ClientEdit.razor 관리자 등록/수정 화면
+- [x] ClientEdit.razor 관리자 등록/수정 화면 — 기본/세무/관리 섹션
-- [x] MainLayout.razor 고객 메뉴 추가
+- [x] MainLayout.razor 고객 관리 NavGroup 추가
 - [ ] 배포 후 고객 등록 → 목록 조회 확인
 
 ## WBS-CRM-02 상담 이력 (Consultation Log) — Phase 1
@@ -253,16 +332,17 @@ Todo:
 - 이력 없는 고객은 빈 목록 표시
 
 DB 스키마:
-- `consultations` 테이블 (V007 마이그레이션)
+- `consultations` 테이블 (V008 마이그레이션)
 - 컬럼: id, client_id(FK), consultation_date, service_type, summary, result, fee, created_at
 
 Todo:
-- [ ] V007__CreateConsultations.sql 마이그레이션
+- [x] V008__CreateConsultations.sql 마이그레이션
-- [ ] Consultation 엔티티 (Domain)
+- [x] Consultation 엔티티 (Domain)
-- [ ] IConsultationRepository 인터페이스 (Domain)
+- [x] IConsultationRepository 인터페이스 (Domain)
-- [ ] ConsultationRepository 구현 (Infrastructure)
+- [x] ConsultationRepository 구현 (Infrastructure)
-- [ ] ConsultationService 구현 (Application)
+- [x] ConsultationService 구현 (Application)
-- [ ] ClientDetail.razor (고객 상세 + 상담 이력 탭)
+- [x] ClientDetail.razor (고객 상세 + 상담 이력 추가/삭제)
+- [x] DI 등록 (Infrastructure + Application)
 - [ ] 배포 후 고객 상세에서 상담 이력 추가 확인
 
 ## WBS-CRM-03 문의 → 고객 전환 — Phase 1
@@ -271,14 +351,18 @@ Todo:
 
 성공 기준:
 - 문의 상세에 "고객으로 등록" 버튼 표시
-- 버튼 클릭 시 이름·연락처 자동 채워진 고객 생성 폼으로 이동
+- 버튼 클릭 시 고객 카드 자동 생성 후 연결
 - 이미 연결된 고객이 있으면 버튼 대신 고객 카드 링크 표시
-- inquiries 테이블에 client_id 컬럼 추가
+- inquiries 테이블에 client_id, admin_memo, updated_at 컬럼 추가
 
 Todo:
-- [ ] inquiries 테이블에 client_id FK 컬럼 추가 (V008 마이그레이션)
+- [x] V009__AddClientIdToInquiries.sql 마이그레이션
-- [ ] InquiryDetail.razor에 "고객으로 등록" 버튼 추가
+- [x] Inquiry 엔티티 client_id, admin_memo, updated_at 추가
-- [ ] ClientEdit.razor에 inquiry_id 파라미터 지원 (자동 채우기)
+- [x] IInquiryRepository.LinkClientAsync, UpdateAdminMemoAsync 추가
+- [x] InquiryRepository 구현
+- [x] InquiryService.LinkClientAsync, UpdateAdminMemoAsync 추가
+- [x] ClientService.CreateFromInquiryAsync 추가
+- [x] InquiryDetail.razor "고객으로 등록" 버튼 + 담당자 메모 추가
 - [ ] 배포 후 문의 → 고객 전환 흐름 확인
 
 ---
@@ -295,14 +379,19 @@ Todo:
 - 이번 달 마감 목록을 대시보드 위젯으로 표시
 
 DB 스키마:
-- `tax_filings` 테이블 (V009 마이그레이션)
+- `tax_filings` 테이블 (V010 마이그레이션)
 - 컬럼: id, client_id(FK), filing_type, due_date, status(pending/filed/overdue), memo
 
 Todo:
-- [ ] V009__CreateTaxFilings.sql
+- [x] V010__CreateTaxFilings.sql
-- [ ] TaxFiling 엔티티, Repository, Service
+- [x] TaxFiling 엔티티 (Domain)
-- [ ] TaxFilingList.razor (관리자 신고 일정 화면)
+- [x] ITaxFilingRepository, TaxFilingRepository 구현
-- [ ] Dashboard.razor에 이번 달 마감 위젯 추가
+- [x] TaxFilingService 구현 (Application)
+- [x] TaxFilingList.razor (관리자 신고 일정 화면 + 상태별 탭)
+- [x] FilingTable.razor (D-Day 강조, 완료 처리, 삭제)
+- [x] Dashboard.razor에 30일 이내 마감 위젯 추가
+- [x] MainLayout.razor 신고 일정 메뉴 추가
+- [x] DI 등록
 - [ ] 배포 후 신고 일정 등록 → D-Day 표시 확인
 
 ## WBS-CRM-05 문의 접수 현황 강화 — Phase 2
@@ -311,13 +400,16 @@ Todo:
 
 성공 기준:
 - 문의 상태: 신규/상담중/계약완료/거절/종결 5단계
-- 목록에서 상태 칩 필터로 빠른 분류
+- 목록에서 상태 탭 필터로 빠른 분류
-- 상태 변경 시 변경 일시 자동 기록
+- 상태 변경 시 updated_at 자동 기록
 
 Todo:
-- [ ] inquiries.status 컬럼 확장 (V010 마이그레이션)
+- [x] V011__ExtendInquiryStatus.sql 마이그레이션 (contacted→consulting, completed→closed, admin_memo/updated_at 추가)
-- [ ] InquiryList.razor 상태 필터 추가
+- [x] InquiryStatus enum 5단계 확장
-- [ ] InquiryDetail.razor 상태 변경 버튼 추가
+- [x] InquiryStatusMapper 5단계 레이블 + TryParse 업데이트
+- [x] InquiryList.razor 5단계 탭 (신규/상담중/계약완료/거절/종결)
+- [x] InquiryDetail.razor 5단계 상태 버튼 + 색상 구분
+- [x] Dashboard.razor 상태 레이블 5단계 반영
 
 ---
 
@@ -333,9 +425,9 @@ Todo:
 - 텔레그램 전송 실패 시 로그만 남기고 앱 정상 운영 유지
 
 Todo:
-- [ ] BackgroundService 또는 Hangfire 기반 스케줄러 추가
+- [x] BackgroundService 또는 Hangfire 기반 스케줄러 추가
-- [ ] 일간/주간 리포트 메시지 템플릿
+- [x] 일간/주간 리포트 메시지 템플릿
-- [ ] TelegramNotificationService에 리포트 메서드 추가
+- [x] TelegramNotificationService에 리포트 메서드 추가
 
 ## WBS-CRM-07 고객 포털 (읽기 전용) — Phase 3
 
@@ -347,9 +439,9 @@ Todo:
 - 개인정보 열람 범위는 세무사가 허용한 항목만
 
 Todo:
-- [ ] 고객 포털 설계 (인증 방식 결정 — WBS-CRM-08 선행)
+- [x] 고객 포털 설계 (인증 방식 결정 — WBS-CRM-08 선행)
-- [ ] 고객 전용 Razor Pages 추가
+- [x] 고객 전용 Razor Pages 추가
-- [ ] 세무사 허용 권한 설정 UI
+- [x] 세무사 허용 권한 설정 UI
 
 ## WBS-CRM-08 고객 회원가입 · 소셜 로그인 — Phase 3
 
@@ -393,16 +485,16 @@ DB 스키마:
 - `GOOGLE_CLIENT_ID` / `GOOGLE_CLIENT_SECRET`
 
 Todo:
-- [ ] WBS-CRM-07 고객 포털 기본 구조 완성 (선행)
+- [x] WBS-CRM-07 고객 포털 기본 구조 완성 (선행)
-- [ ] OAuth 앱 등록 (네이버·카카오·구글 개발자 콘솔)
+- [x] OAuth 앱 등록 (네이버·카카오·구글 개발자 콘솔)
-- [ ] V011__CreatePortalUsers.sql 마이그레이션
+- [x] V011__CreatePortalUsers.sql 마이그레이션 (실제 V016__CreatePortalUsers.sql로 대체됨)
-- [ ] PortalUser 엔티티 / IPortalUserRepository / PortalUserRepository
+- [x] PortalUser 엔티티 / IPortalUserRepository / PortalUserRepository
-- [ ] 네이버 OAuth Handler 구현
+- [x] 네이버 OAuth Handler 구현
-- [ ] 카카오·구글 패키지 추가 및 설정
+- [x] 카카오·구글 패키지 추가 및 설정
-- [ ] 기본 계정 회원가입 폼 (`/taxbaik/portal/register`)
+- [x] 기본 계정 회원가입 폼 (`/taxbaik/portal/register`)
-- [ ] 소셜 로그인 콜백 처리 → portal_users 자동 생성
+- [x] 소셜 로그인 콜백 처리 → portal_users 자동 생성
-- [ ] 신규 가입 시 clients 테이블 연결 또는 신규 생성
+- [x] 신규 가입 시 clients 테이블 연결 또는 신규 생성
-- [ ] 포털 로그인 페이지 (`/taxbaik/portal/login`) — 소셜 버튼 + 이메일 폼
+- [x] 포털 로그인 페이지 (`/taxbaik/portal/login`) — 소셜 버튼 + 이메일 폼
 - [ ] Gitea Secrets에 OAuth 키 추가
 - [ ] 배포 후 소셜 로그인 3종 E2E 테스트
 
@@ -425,7 +517,51 @@ Todo:
 ### 현재 검증 메모
 
 - `dotnet build TaxBaik.sln` 성공 (2026-06-27 기준, 경고 0 오류 0)
-- 배포 커밋: `77a5c44` (FAQ 섹션 추가, 푸시 대기 중)
+- 최종 배포 커밋: `9c96f15` (FAQ 관리 기능)
-- WBS-MKT-01/02/03 구현 완료, 배포 후 시각 검증 필요
+- WBS-MKT-01/02/03/04 구현 완료, 배포 후 시각 검증 필요
-- WBS-CRM-01 구현 중 (Phase 1 고객 카드)
+- WBS-UX-03/04 구현 완료
-- WBS-CRM-02/03 Phase 1 구현 예정 (고객 카드 완료 후 순차 진행)
+- 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

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

TaxBaik.Application/DTOs/ClientDto.cs

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

TaxBaik.Application/DependencyInjection.cs

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

TaxBaik.Application/Services/AdminDashboardService.cs

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

TaxBaik.Application/Services/BlogService.cs

@@ -9,6 +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

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

TaxBaik.Application/Services/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/ConsultationService.cs

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

TaxBaik.Application/Services/ConsultingActivityService.cs

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

TaxBaik.Application/Services/ContractService.cs

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

TaxBaik.Application/Services/FaqService.cs

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

TaxBaik.Application/Services/InquiryService.cs

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

TaxBaik.Application/Services/InquiryStatusMapper.cs

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

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/TaxFilingService.cs

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

TaxBaik.Application/Services/TaxProfileService.cs

@@ -0,0 +1,64 @@
+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

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

TaxBaik.Domain/Entities/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/Consultation.cs

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

TaxBaik.Domain/Entities/ConsultingActivity.cs

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

TaxBaik.Domain/Entities/Contract.cs

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

TaxBaik.Domain/Entities/Faq.cs

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

TaxBaik.Domain/Entities/Inquiry.cs

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

TaxBaik.Domain/Entities/PortalUser.cs

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

TaxBaik.Domain/Entities/RevenueTracking.cs

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

TaxBaik.Domain/Entities/TaxFiling.cs

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

TaxBaik.Domain/Entities/TaxFilingSchedule.cs

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

TaxBaik.Domain/Entities/TaxProfile.cs

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

TaxBaik.Domain/Enums/InquiryStatus.cs

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

TaxBaik.Domain/Interfaces/IClientRepository.cs

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

TaxBaik.Domain/Interfaces/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/IConsultationRepository.cs

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

TaxBaik.Domain/Interfaces/IConsultingActivityRepository.cs

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

TaxBaik.Domain/Interfaces/IContractRepository.cs

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

TaxBaik.Domain/Interfaces/IFaqRepository.cs

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

TaxBaik.Domain/Interfaces/IInquiryRepository.cs

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

TaxBaik.Domain/Interfaces/IPortalUserRepository.cs

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

TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs

@@ -0,0 +1,15 @@
+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/ITaxFilingRepository.cs

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

TaxBaik.Domain/Interfaces/ITaxFilingScheduleRepository.cs

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

TaxBaik.Domain/Interfaces/ITaxProfileRepository.cs

@@ -0,0 +1,14 @@
+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

@@ -16,6 +16,18 @@ public static class DependencyInjection
         services.AddScoped<IInquiryRepository, InquiryRepository>();
         services.AddScoped<ISiteSettingRepository, SiteSettingRepository>();
         services.AddScoped<IAnnouncementRepository, AnnouncementRepository>();
+        services.AddScoped<IClientRepository, ClientRepository>();
+        services.AddScoped<IFaqRepository, FaqRepository>();
+        services.AddScoped<IConsultationRepository, ConsultationRepository>();
+        services.AddScoped<IPortalUserRepository, PortalUserRepository>();
+        services.AddScoped<ITaxFilingRepository, TaxFilingRepository>();
+        services.AddScoped<ICompanyRepository, CompanyRepository>();
+        services.AddScoped<ITaxProfileRepository, TaxProfileRepository>();
+        services.AddScoped<ITaxFilingScheduleRepository, TaxFilingScheduleRepository>();
+        services.AddScoped<IConsultingActivityRepository, ConsultingActivityRepository>();
+        services.AddScoped<IContractRepository, ContractRepository>();
+        services.AddScoped<IRevenueTrackingRepository, RevenueTrackingRepository>();
+        services.AddScoped<ICommonCodeRepository, CommonCodeRepository>();
 
         return services;
     }

TaxBaik.Infrastructure/Repositories/ClientRepository.cs

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

TaxBaik.Infrastructure/Repositories/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/ConsultationRepository.cs

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

TaxBaik.Infrastructure/Repositories/ConsultingActivityRepository.cs

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

TaxBaik.Infrastructure/Repositories/ContractRepository.cs

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

TaxBaik.Infrastructure/Repositories/FaqRepository.cs

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

TaxBaik.Infrastructure/Repositories/InquiryRepository.cs

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

TaxBaik.Infrastructure/Repositories/PortalUserRepository.cs

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

TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs

@@ -0,0 +1,80 @@
+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/TaxFilingRepository.cs

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

TaxBaik.Infrastructure/Repositories/TaxFilingScheduleRepository.cs

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

TaxBaik.Infrastructure/Repositories/TaxProfileRepository.cs

@@ -0,0 +1,91 @@
+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

@@ -14,20 +14,115 @@
             'admin-login-route',
             window.location.pathname.toLowerCase().endsWith('/admin/login'));
     </script>
-    <link rel="stylesheet" href="/taxbaik/css/admin.css" />
+    <link rel="stylesheet" href="css/admin.css" />
     <component type="typeof(HeadOutlet)" render-mode="InteractiveServer" />
 </head>
 <body>
     <div id="components-reconnect-modal" class="admin-reconnect-modal">
         <div class="admin-reconnect-card">
-            <strong>관리자 세션을 다시 연결하고 있습니다.</strong>
+            <strong>연결 재설정 중...</strong>
-            <span>배포 또는 서버 재시작 중이면 잠시 후 자동으로 새로고침됩니다.</span>
+            <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="/taxbaik/js/admin-session.js"></script>
+    <script src="js/admin-session.js"></script>
     <script src="_framework/blazor.web.js"></script>
     <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.Application.Services
-@inject InquiryService InquiryService
-
 <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 IReadOnlyList<Domain.Entities.Inquiry> filteredInquiries = [];
-    private List<Domain.Entities.Inquiry> filteredInquiries = [];
 
-    protected override async Task OnInitializedAsync()
+    protected override void OnParametersSet()
     {
-        var (items, _) = await InquiryService.GetPagedAsync(1, 100);
+        if (Inquiries == null || Inquiries.Count == 0)
-        inquiries = items.ToList();
+        {
-        FilterInquiries();
+            filteredInquiries = [];
+            return;
         }
 
-    private void FilterInquiries()
-    {
         filteredInquiries = string.IsNullOrEmpty(Status)
-            ? inquiries
+            ? Inquiries
-            : inquiries.Where(x => x.Status == Status).ToList();
+            : Inquiries.Where(x => x.Status == Status).ToList();
     }
 
     private static string GetPreview(string message)
@@ -69,21 +69,12 @@
     private static Color GetStatusColor(string status) => status switch
     {
         "new" => Color.Warning,
-        "contacted" => Color.Info,
+        "consulting" => Color.Info,
-        "completed" => Color.Success,
+        "contracted" => Color.Success,
+        "rejected" => Color.Error,
+        "closed" => Color.Dark,
         _ => Color.Default
     };
 
-    private static string GetStatusLabel(string status) => status switch
+    private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);
-    {
-        "new" => "신규",
-        "contacted" => "연락함",
-        "completed" => "완료",
-        _ => 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">
+        <div class="admin-topbar-title" style="display: flex; align-items: center; gap: 8px;">
-            <MudText Typo="Typo.caption">TaxBaik Backoffice</MudText>
+            <MudText Typo="Typo.body2" Class="font-weight-bold" Style="color: var(--primary-color);">[TaxBaik]</MudText>
-            <MudText Typo="Typo.h6">백원숙 세무회계 관리자</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"
+                           Variant="Variant.Text"
-                   Color="Color.Primary"
+                           Color="Color.Error"
+                           Size="Size.Small"
                            StartIcon="@Icons.Material.Filled.Logout"
                            Href="/taxbaik/admin/logout">
                     로그아웃
                 </MudButton>
+            </MudTooltip>
+        </div>
     </MudAppBar>
 
     <MudDrawer @bind-open="@drawerOpen"
@@ -42,15 +63,30 @@
         </div>
         <MudNavMenu Class="admin-nav">
             <MudNavLink Href="/taxbaik/admin/dashboard" Match="NavLinkMatch.All" Icon="@Icons.Material.Filled.Dashboard">대시보드</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="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">
@@ -62,9 +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/AnnouncementEdit.razor

@@ -2,8 +2,8 @@
 @page "/admin/announcements/{Id:int}/edit"
 @attribute [Authorize]
 @using TaxBaik.Application.DTOs
-@using TaxBaik.Application.Services
+@using TaxBaik.Web.Services
-@inject AnnouncementService AnnouncementService
+@inject IAnnouncementBrowserClient AnnouncementClient
 @inject NavigationManager Navigation
 @inject ISnackbar Snackbar
 
@@ -105,7 +105,9 @@
     {
         if (Id.HasValue)
         {
-            var entity = await AnnouncementService.GetByIdAsync(Id.Value);
+            try
+            {
+                var entity = await AnnouncementClient.GetByIdAsync(Id.Value);
                 if (entity is null)
                 {
                     Navigation.NavigateTo("/taxbaik/admin/announcements");
@@ -123,6 +125,11 @@
                 startsAtDate = entity.StartsAt?.ToLocalTime();
                 endsAtDate   = entity.EndsAt?.ToLocalTime();
             }
+            catch
+            {
+                Navigation.NavigateTo("/taxbaik/admin/announcements");
+            }
+        }
     }
 
     private async Task SaveAsync()
@@ -142,11 +149,21 @@
                 : null;
 
             if (Id.HasValue)
-                await AnnouncementService.UpdateAsync(model);
+            {
-            else
+                var result = await AnnouncementClient.UpdateAsync(Id.Value, model);
-                await AnnouncementService.CreateAsync(model);
+                if (result != null)
-
                     Snackbar.Add("공지사항이 저장되었습니다.", Severity.Success);
+                else
+                    Snackbar.Add("저장 실패", Severity.Error);
+            }
+            else
+            {
+                var result = await AnnouncementClient.CreateAsync(model);
+                if (result != null)
+                    Snackbar.Add("공지사항이 저장되었습니다.", Severity.Success);
+                else
+                    Snackbar.Add("저장 실패", Severity.Error);
+            }
             Navigation.NavigateTo("/taxbaik/admin/announcements");
         }
         catch (Exception ex)

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

@@ -1,8 +1,8 @@
 @page "/admin/announcements"
 @attribute [Authorize]
-@using TaxBaik.Application.Services
+@using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
-@inject AnnouncementService AnnouncementService
+@inject IAnnouncementBrowserClient AnnouncementClient
 @inject NavigationManager Navigation
 @inject IDialogService DialogService
 @inject ISnackbar Snackbar
@@ -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>
@@ -86,20 +94,51 @@
                 }
             </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()
     {
-        announcements = (await AnnouncementService.GetAllAsync()).ToList();
+        try
+        {
+            announcements = (await AnnouncementClient.GetAllAsync()).ToList();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            announcements = [];
+        }
     }
 
     private async Task DeleteAsync(Announcement item)
@@ -111,10 +150,24 @@
 
         if (confirmed != true) return;
 
-        await AnnouncementService.DeleteAsync(item.Id);
+        try
+        {
+            var success = await AnnouncementClient.DeleteAsync(item.Id);
+            if (success)
+            {
                 Snackbar.Add("공지사항이 삭제되었습니다.", Severity.Success);
                 await LoadAsync();
             }
+            else
+            {
+                Snackbar.Add("삭제 실패", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+        }
+    }
 
     private static bool IsCurrentlyActive(Announcement a)
     {

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"
+        <MudTextField @bind-Value="model.Title" Label="제목 *"
-            Variant="Variant.Outlined" Class="mb-4" Required="true" />
+            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"
+        <MudTabs Elevation="2" Rounded="true" ApplyEffectsToContainer="true" PanelClass="pa-4" Class="mb-4">
-            Variant="Variant.Outlined" Lines="10" Class="mb-4" Required="true" />
+            <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

@@ -0,0 +1,244 @@
+@page "/admin/clients/{ClientId:int}"
+@attribute [Authorize]
+@using TaxBaik.Application.Services
+@inject ClientService ClientService
+@inject ConsultationService ConsultationService
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<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>
+    return;
+}
+
+<MudStack Row="true" AlignItems="AlignItems.Center" Class="mb-4" Spacing="2">
+    <MudButton Variant="Variant.Outlined" Color="Color.Primary"
+               StartIcon="@Icons.Material.Filled.ArrowBack"
+               @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/clients"))">
+        목록으로
+    </MudButton>
+    <MudButton Variant="Variant.Outlined" Color="Color.Warning"
+               StartIcon="@Icons.Material.Filled.Edit"
+               Href="@($"/taxbaik/admin/clients/{ClientId}/edit")">
+        수정
+    </MudButton>
+</MudStack>
+
+<MudGrid>
+    <MudItem xs="12" md="5">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudText Typo="Typo.h6" Class="mb-3">고객 정보</MudText>
+            <MudGrid Spacing="2">
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이름</MudText>
+                    <MudText>@client.Name</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">상호</MudText>
+                    <MudText>@(client.CompanyName ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">연락처</MudText>
+                    <MudText>@(client.Phone ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이메일</MudText>
+                    <MudText>@(client.Email ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">서비스</MudText>
+                    <MudText>@(client.ServiceType ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">사업자 유형</MudText>
+                    <MudText>@(client.TaxType ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">유입 경로</MudText>
+                    <MudText>@(client.Source ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">등록일</MudText>
+                    <MudText>@client.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd")</MudText>
+                </MudItem>
+                @if (!string.IsNullOrWhiteSpace(client.Memo))
+                {
+                    <MudItem xs="12">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">메모</MudText>
+                        <MudText Style="white-space: pre-wrap;">@client.Memo</MudText>
+                    </MudItem>
+                }
+            </MudGrid>
+        </MudPaper>
+    </MudItem>
+
+    <MudItem xs="12" md="7">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween" Class="mb-3">
+                <MudText Typo="Typo.h6">상담 이력</MudText>
+                <MudButton Variant="Variant.Filled" Color="Color.Primary"
+                           Size="Size.Small"
+                           OnClick="OpenAddConsultation">
+                    + 상담 추가
+                </MudButton>
+            </MudStack>
+
+            @if (showAddForm)
+            {
+                <MudPaper Class="pa-3 mb-3" Outlined="true">
+                    <MudGrid Spacing="2">
+                        <MudItem xs="12" sm="6">
+                            <MudDatePicker @bind-Date="newDate" Label="상담일" DateFormat="yyyy-MM-dd" />
+                        </MudItem>
+                        <MudItem xs="12" sm="6">
+                            <MudSelect T="string" @bind-Value="newServiceType" Label="서비스 분야">
+                                @foreach (var t in ClientService.ServiceTypes)
+                                {
+                                    <MudSelectItem Value="@t">@t</MudSelectItem>
+                                }
+                            </MudSelect>
+                        </MudItem>
+                        <MudItem xs="12">
+                            <MudTextField T="string" @bind-Value="newSummary" Label="상담 내용 *"
+                                          Lines="3" Variant="Variant.Outlined" Required="true" />
+                        </MudItem>
+                        <MudItem xs="12" sm="6">
+                            <MudSelect T="string" @bind-Value="newResult" Label="결과">
+                                <MudSelectItem Value="@("")">-</MudSelectItem>
+                                @foreach (var r in ConsultationService.Results)
+                                {
+                                    <MudSelectItem Value="@r">@r</MudSelectItem>
+                                }
+                            </MudSelect>
+                        </MudItem>
+                        <MudItem xs="12" sm="6">
+                            <MudNumericField T="decimal?" @bind-Value="newFee" Label="수임료 (원)"
+                                            Format="N0" />
+                        </MudItem>
+                    </MudGrid>
+                    <MudStack Row="true" Class="mt-2" Spacing="2">
+                        <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="AddConsultation">저장</MudButton>
+                        <MudButton Variant="Variant.Outlined" OnClick="@(() => showAddForm = false)">취소</MudButton>
+                    </MudStack>
+                </MudPaper>
+            }
+
+            @if (consultations.Count == 0)
+            {
+                <MudText Color="Color.Secondary">상담 이력이 없습니다.</MudText>
+            }
+            else
+            {
+                <MudList T="string" Dense="true">
+                    @foreach (var c in consultations)
+                    {
+                        <MudListItem>
+                            <MudPaper Class="pa-3" Outlined="true" Style="width:100%">
+                                <MudStack Row="true" AlignItems="AlignItems.Start" Justify="Justify.SpaceBetween">
+                                    <div>
+                                        <MudText Typo="Typo.caption" Color="Color.Secondary">
+                                            @c.ConsultationDate.ToString("yyyy-MM-dd")
+                                            @if (!string.IsNullOrEmpty(c.ServiceType)) { <text> · @c.ServiceType</text> }
+                                        </MudText>
+                                        <MudText Style="white-space: pre-wrap;" Class="mt-1">@c.Summary</MudText>
+                                        @if (!string.IsNullOrEmpty(c.Result))
+                                        {
+                                            <MudChip T="string" Size="Size.Small" Color="Color.Info" Class="mt-1">@c.Result</MudChip>
+                                        }
+                                        @if (c.Fee.HasValue)
+                                        {
+                                            <MudText Typo="Typo.caption" Color="Color.Secondary" Class="mt-1">
+                                                수임료: @c.Fee.Value.ToString("N0")원
+                                            </MudText>
+                                        }
+                                    </div>
+                                    <MudIconButton Icon="@Icons.Material.Filled.Delete"
+                                                   Size="Size.Small" Color="Color.Error"
+                                                   OnClick="@(() => DeleteConsultation(c.Id))" />
+                                </MudStack>
+                            </MudPaper>
+                        </MudListItem>
+                    }
+                </MudList>
+            }
+        </MudPaper>
+    </MudItem>
+</MudGrid>
+
+@code {
+    [Parameter]
+    public int ClientId { get; set; }
+
+    private Domain.Entities.Client? client;
+    private List<Domain.Entities.Consultation> consultations = [];
+
+    private bool showAddForm;
+    private DateTime? newDate = DateTime.Today;
+    private string newServiceType = "";
+    private string newSummary = "";
+    private string newResult = "";
+    private decimal? newFee;
+
+    protected override async Task OnInitializedAsync()
+    {
+        await LoadAll();
+    }
+
+    private async Task LoadAll()
+    {
+        client = await ClientService.GetByIdAsync(ClientId);
+        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+    }
+
+    private void OpenAddConsultation()
+    {
+        showAddForm = true;
+        newDate = DateTime.Today;
+        newServiceType = "";
+        newSummary = "";
+        newResult = "";
+        newFee = null;
+    }
+
+    private async Task AddConsultation()
+    {
+        try
+        {
+            var c = new Domain.Entities.Consultation
+            {
+                ClientId = ClientId,
+                ConsultationDate = newDate?.ToUniversalTime() ?? DateTime.UtcNow,
+                ServiceType = string.IsNullOrWhiteSpace(newServiceType) ? null : newServiceType,
+                Summary = newSummary,
+                Result = string.IsNullOrWhiteSpace(newResult) ? null : newResult,
+                Fee = newFee
+            };
+            await ConsultationService.CreateAsync(c);
+            showAddForm = false;
+            consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+            Snackbar.Add("상담이 추가되었습니다.", Severity.Success);
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+    }
+
+    private async Task DeleteConsultation(int id)
+    {
+        await ConsultationService.DeleteAsync(id);
+        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+        Snackbar.Add("삭제되었습니다.", Severity.Info);
+    }
+}

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

@@ -0,0 +1,194 @@
+@page "/admin/clients/create"
+@page "/admin/clients/{Id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IClientBrowserClient ClientClient
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<PageTitle>@(Id.HasValue ? "고객 수정" : "고객 등록")</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">@(Id.HasValue ? "고객 수정" : "고객 등록")</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" Href="/taxbaik/admin/clients"
+               StartIcon="@Icons.Material.Filled.ArrowBack">목록으로</MudButton>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0" Style="max-width:720px;">
+    @if (isLoading)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else
+    {
+        <MudForm @ref="form" @bind-IsValid="isValid">
+            <MudGrid Spacing="3">
+                @* 기본 정보 *@
+                <MudItem xs="12">
+                    <MudText Typo="Typo.subtitle1" Class="fw-bold mb-1">기본 정보</MudText>
+                    <MudDivider />
+                </MudItem>
+                <MudItem xs="12" md="6">
+                    <MudTextField @bind-Value="dto.Name" Label="고객명 *" Required="true"
+                                  RequiredError="고객명을 입력하세요." />
+                </MudItem>
+                <MudItem xs="12" md="6">
+                    <MudTextField @bind-Value="dto.CompanyName" Label="회사명 (선택)" />
+                </MudItem>
+                <MudItem xs="12" md="6">
+                    <MudTextField @bind-Value="dto.Phone" Label="연락처"
+                                  Placeholder="010-0000-0000" />
+                </MudItem>
+                <MudItem xs="12" md="6">
+                    <MudTextField @bind-Value="dto.Email" Label="이메일" InputType="InputType.Email" />
+                </MudItem>
+
+                @* 세무 정보 *@
+                <MudItem xs="12" Class="mt-2">
+                    <MudText Typo="Typo.subtitle1" Class="fw-bold mb-1">세무 정보</MudText>
+                    <MudDivider />
+                </MudItem>
+                <MudItem xs="12" md="6">
+                    <MudSelect @bind-Value="dto.ServiceType" Label="서비스 유형" T="string" Clearable="true">
+                        @foreach (var t in ClientService.ServiceTypes)
+                        {
+                            <MudSelectItem Value="@t">@t</MudSelectItem>
+                        }
+                    </MudSelect>
+                </MudItem>
+                <MudItem xs="12" md="6">
+                    <MudSelect @bind-Value="dto.TaxType" Label="세금 유형" T="string" Clearable="true">
+                        @foreach (var t in ClientService.TaxTypes)
+                        {
+                            <MudSelectItem Value="@t">@t</MudSelectItem>
+                        }
+                    </MudSelect>
+                </MudItem>
+
+                @* 관리 정보 *@
+                <MudItem xs="12" Class="mt-2">
+                    <MudText Typo="Typo.subtitle1" Class="fw-bold mb-1">관리 정보</MudText>
+                    <MudDivider />
+                </MudItem>
+                <MudItem xs="12" md="6">
+                    <MudSelect @bind-Value="dto.Status" Label="상태 *" T="string" Required="true">
+                        <MudSelectItem Value="@("active")">활성</MudSelectItem>
+                        <MudSelectItem Value="@("inactive")">비활성</MudSelectItem>
+                    </MudSelect>
+                </MudItem>
+                <MudItem xs="12" md="6">
+                    <MudSelect @bind-Value="dto.Source" Label="유입 경로" T="string" Clearable="true">
+                        @foreach (var s in ClientService.Sources)
+                        {
+                            <MudSelectItem Value="@s">@s</MudSelectItem>
+                        }
+                    </MudSelect>
+                </MudItem>
+                <MudItem xs="12">
+                    <MudTextField @bind-Value="dto.Memo" Label="메모"
+                                  Lines="4" AutoGrow="true"
+                                  Placeholder="상담 배경, 특이사항, 중요 날짜 등 자유롭게 기록하세요" />
+                </MudItem>
+
+                @* 저장 버튼 *@
+                <MudItem xs="12" Class="d-flex gap-2 mt-2">
+                    <MudButton Variant="Variant.Filled" Color="Color.Primary"
+                               StartIcon="@Icons.Material.Filled.Save"
+                               OnClick="@SaveAsync" Disabled="@isSaving">
+                        @(isSaving ? "저장 중..." : "저장")
+                    </MudButton>
+                    <MudButton Variant="Variant.Outlined" Href="/taxbaik/admin/clients">
+                        취소
+                    </MudButton>
+                </MudItem>
+            </MudGrid>
+        </MudForm>
+    }
+</MudPaper>
+
+@code {
+    [Parameter] public int? Id { get; set; }
+
+    private MudForm form = null!;
+    private CreateClientDto dto = new() { Status = "active" };
+    private bool isValid;
+    private bool isLoading = true;
+    private bool isSaving;
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (Id.HasValue)
+        {
+            try
+            {
+                var client = await ClientClient.GetByIdAsync(Id.Value);
+                if (client is null)
+                {
+                    Snackbar.Add("고객을 찾을 수 없습니다.", Severity.Error);
+                    Navigation.NavigateTo("/taxbaik/admin/clients");
+                    return;
+                }
+                dto = new CreateClientDto
+                {
+                    Name = client.Name,
+                    CompanyName = client.CompanyName,
+                    Phone = client.Phone,
+                    Email = client.Email,
+                    ServiceType = client.ServiceType,
+                    TaxType = client.TaxType,
+                    Status = client.Status,
+                    Source = client.Source,
+                    Memo = client.Memo
+                };
+            }
+            catch (Exception ex)
+            {
+                Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+                Navigation.NavigateTo("/taxbaik/admin/clients");
+                return;
+            }
+        }
+        isLoading = false;
+    }
+
+    private async Task SaveAsync()
+    {
+        await form.Validate();
+        if (!isValid) return;
+
+        isSaving = true;
+        try
+        {
+            if (Id.HasValue)
+            {
+                var result = await ClientClient.UpdateAsync(Id.Value, dto);
+                if (result != null)
+                    Snackbar.Add("고객 정보가 수정되었습니다.", Severity.Success);
+                else
+                    Snackbar.Add("수정에 실패했습니다.", Severity.Error);
+            }
+            else
+            {
+                var result = await ClientClient.CreateAsync(dto);
+                if (result != null)
+                    Snackbar.Add("고객이 등록되었습니다.", Severity.Success);
+                else
+                    Snackbar.Add("등록에 실패했습니다.", Severity.Error);
+            }
+            Navigation.NavigateTo("/taxbaik/admin/clients");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+        finally
+        {
+            isSaving = false;
+        }
+    }
+}

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

@@ -0,0 +1,234 @@
+@page "/admin/clients"
+@attribute [Authorize]
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IClientBrowserClient ClientClient
+@inject NavigationManager Navigation
+@inject IDialogService DialogService
+@inject ISnackbar Snackbar
+
+<PageTitle>고객 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">고객 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 카드를 등록하고 상담 이력을 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary"
+               StartIcon="@Icons.Material.Filled.PersonAdd"
+               Href="/taxbaik/admin/clients/create">
+        고객 등록
+    </MudButton>
+</section>
+
+@* 검색/필터 바 *@
+<MudPaper Class="admin-surface mb-3 pa-3" Elevation="0">
+    <MudGrid>
+        <MudItem xs="12" md="5">
+            <MudTextField @bind-Value="searchText" Label="검색 (이름·연락처·회사명)"
+                          Adornment="Adornment.End" AdornmentIcon="@Icons.Material.Filled.Search"
+                          Immediate="false" OnKeyUp="@OnSearchKeyUp" />
+        </MudItem>
+        <MudItem xs="12" md="3">
+            <MudSelect @bind-Value="statusFilter" Label="상태" T="string">
+                <MudSelectItem Value="@("")">전체</MudSelectItem>
+                <MudSelectItem Value="@("active")">활성</MudSelectItem>
+                <MudSelectItem Value="@("inactive")">비활성</MudSelectItem>
+            </MudSelect>
+        </MudItem>
+        <MudItem xs="12" md="2" Class="d-flex align-center">
+            <MudButton Variant="Variant.Outlined" OnClick="@SearchAsync" FullWidth="true">검색</MudButton>
+        </MudItem>
+        <MudItem xs="12" md="2" Class="d-flex align-center">
+            <MudButton Variant="Variant.Text" OnClick="@ResetAsync" FullWidth="true">초기화</MudButton>
+        </MudItem>
+    </MudGrid>
+</MudPaper>
+
+<MudPaper Class="admin-surface" Elevation="0">
+    @if (clients is null)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else if (!clients.Any())
+    {
+        <div class="pa-6 text-center">
+            <MudIcon Icon="@Icons.Material.Filled.PeopleAlt" Style="font-size:3rem; opacity:.3;" />
+            <MudText Class="mt-2 text-muted">등록된 고객이 없습니다.</MudText>
+        </div>
+    }
+    else
+    {
+        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
+            <thead>
+                <tr>
+                    <th>이름</th>
+                    <th>회사명</th>
+                    <th>연락처</th>
+                    <th>서비스</th>
+                    <th>세금 유형</th>
+                    <th>상태</th>
+                    <th>유입 경로</th>
+                    <th>등록일</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var c in clients)
+                {
+                    <tr>
+                        <td><strong>@c.Name</strong></td>
+                        <td>@(c.CompanyName ?? "—")</td>
+                        <td>@(c.Phone ?? "—")</td>
+                        <td>
+                            @if (!string.IsNullOrEmpty(c.ServiceType))
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Primary">@c.ServiceType</MudChip>
+                            }
+                        </td>
+                        <td>@(c.TaxType ?? "—")</td>
+                        <td>
+                            @if (c.Status == "active")
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Success">활성</MudChip>
+                            }
+                            else
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Default">비활성</MudChip>
+                            }
+                        </td>
+                        <td>@(c.Source ?? "—")</td>
+                        <td class="small">@c.CreatedAt.ToLocalTime().ToString("yy.MM.dd")</td>
+                        <td>
+                            <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                                <MudButton @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/clients/{c.Id}/edit"))">
+                                    수정
+                                </MudButton>
+                                <MudButton Color="Color.Error" @onclick="@(() => DeleteAsync(c))">
+                                    삭제
+                                </MudButton>
+                            </MudButtonGroup>
+                        </td>
+                    </tr>
+                }
+            </tbody>
+        </MudSimpleTable>
+
+        @* 페이징 *@
+        @if (totalPages > 1)
+        {
+            <div class="d-flex justify-center pa-3">
+                <MudPagination BoundaryCount="1" MiddleCount="3"
+                               Count="@totalPages" Selected="@currentPage"
+                               SelectedChanged="@OnPageChanged" />
+            </div>
+        }
+        <MudText Typo="Typo.caption" Class="pa-2 text-muted">총 @(totalCount)명</MudText>
+    }
+</MudPaper>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<Client>? clients;
+    private string searchText = "";
+    private string statusFilter = "";
+    private int currentPage = 1;
+    private int totalCount;
+    private int totalPages;
+    private const int PageSize = 20;
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadAsync();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
+
+    private async Task LoadAsync()
+    {
+        try
+        {
+            var (items, total) = await ClientClient.GetPagedAsync(
+                currentPage, PageSize,
+                string.IsNullOrEmpty(statusFilter) ? null : statusFilter,
+                string.IsNullOrEmpty(searchText) ? null : searchText);
+
+            clients = items.ToList();
+            totalCount = total;
+            totalPages = (int)Math.Ceiling((double)total / PageSize);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            clients = [];
+            totalCount = 0;
+            totalPages = 0;
+        }
+    }
+
+    private async Task SearchAsync()
+    {
+        currentPage = 1;
+        await LoadAsync();
+    }
+
+    private async Task ResetAsync()
+    {
+        searchText = "";
+        statusFilter = "";
+        currentPage = 1;
+        await LoadAsync();
+    }
+
+    private async Task OnPageChanged(int page)
+    {
+        currentPage = page;
+        await LoadAsync();
+    }
+
+    private async Task OnSearchKeyUp(KeyboardEventArgs e)
+    {
+        if (e.Key == "Enter") await SearchAsync();
+    }
+
+    private async Task DeleteAsync(Client client)
+    {
+        var confirmed = await DialogService.ShowMessageBox(
+            "고객 삭제",
+            $"'{client.Name}' 고객을 삭제하시겠습니까? 관련 데이터도 함께 삭제됩니다.",
+            yesText: "삭제", cancelText: "취소");
+
+        if (confirmed != true) return;
+
+        try
+        {
+            var success = await ClientClient.DeleteAsync(client.Id);
+            if (success)
+            {
+                Snackbar.Add($"{client.Name} 고객이 삭제되었습니다.", Severity.Success);
+                await LoadAsync();
+            }
+            else
+            {
+                Snackbar.Add("삭제에 실패했습니다.", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+        }
+        await 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

@@ -1,7 +1,8 @@
 @page "/admin/dashboard"
 @attribute [Authorize]
-@using TaxBaik.Application.Services
+@using TaxBaik.Web.Services
-@inject AdminDashboardService DashboardService
+@inject IAdminDashboardClient DashboardClient
+@inject NavigationManager Nav
 
 <PageTitle>대시보드</PageTitle>
 
@@ -16,45 +17,119 @@
     </MudButton>
 </section>
 
-<MudGrid Class="admin-metric-grid">
+@if (!string.IsNullOrEmpty(errorMessage))
-    <MudItem xs="12" sm="6" md="3">
+{
-        <MudPaper Class="admin-metric-card accent-blue" Elevation="0">
+    <MudAlert Severity="Severity.Error" Class="mb-4">@errorMessage</MudAlert>
-            <MudText Typo="Typo.caption">이번달 문의</MudText>
+}
-            <MudText Typo="Typo.h3">@summary.ThisMonthInquiries</MudText>
+@if (isLoading)
-            <MudText Typo="Typo.body2">월간 상담 유입</MudText>
+{
-        </MudPaper>
+    <MudProgressLinear Color="Color.Primary" Indeterminate="true" Class="mb-4" />
-    </MudItem>
+}
 
-    <MudItem xs="12" sm="6" md="3">
+<!-- Metrics Grid -->
-        <MudPaper Class="admin-metric-card accent-amber" Elevation="0">
+<div class="admin-metric-grid">
-            <MudText Typo="Typo.caption">신규 문의</MudText>
+    <div class="admin-metric-card accent-blue cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries"))'>
-            <MudText Typo="Typo.h3">@summary.NewInquiries</MudText>
+        <div class="admin-metric-card-body">
-            <MudText Typo="Typo.body2">처리 대기</MudText>
+            <span class="admin-metric-card-label">이번달 문의</span>
-        </MudPaper>
+            <div class="admin-metric-card-value-row">
-    </MudItem>
+                <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 class="admin-metric-card-caption">월간 상담 유입 (클릭 시 이동)</span>
+        </div>
+    </div>
 
-    <MudItem xs="12" sm="6" md="3">
+    <div class="admin-metric-card accent-amber cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries?status=new"))'>
-        <MudPaper Class="admin-metric-card accent-slate" Elevation="0">
+        <div class="admin-metric-card-body">
-            <MudText Typo="Typo.caption">전체 포스트</MudText>
+            <span class="admin-metric-card-label">신규 문의</span>
-            <MudText Typo="Typo.h3">@summary.TotalPosts</MudText>
+            <div class="admin-metric-card-value-row">
-            <MudText Typo="Typo.body2">콘텐츠 자산</MudText>
+                <span class="admin-metric-card-value" style="color: var(--tertiary-dark);">@summary.NewInquiries</span>
-        </MudPaper>
+                <span class="admin-metric-card-icon" style="color: var(--tertiary-color);">⚠️</span>
-    </MudItem>
+            </div>
+            <span class="admin-metric-card-caption">처리 대기 (클릭 시 이동)</span>
+        </div>
+    </div>
 
-    <MudItem xs="12" sm="6" md="3">
+    <div class="admin-metric-card accent-slate cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))'>
-        <MudPaper Class="admin-metric-card accent-green" Elevation="0">
+        <div class="admin-metric-card-body">
-            <MudText Typo="Typo.caption">발행된 포스트</MudText>
+            <span class="admin-metric-card-label">전체 포스트</span>
-            <MudText Typo="Typo.h3">@summary.PublishedPosts</MudText>
+            <div class="admin-metric-card-value-row">
-            <MudText Typo="Typo.body2">검색 노출 대상</MudText>
+                <span class="admin-metric-card-value" style="color: #455a64;">@summary.TotalPosts</span>
+                <span class="admin-metric-card-icon" style="color: #607d8b;">📄</span>
+            </div>
+            <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"))'>
+        <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 class="admin-metric-card-caption">검색 노출 대상 (클릭 시 이동)</span>
+        </div>
+    </div>
+</div>
+
+@if (upcomingFilings.Count > 0)
+{
+    <MudPaper Class="admin-surface mt-4" Elevation="0">
+        <div class="admin-section-header">
+            <div>
+                <MudText Typo="Typo.h6">이번 달 마감 임박 신고</MudText>
+                <MudText Typo="Typo.body2">30일 이내 신고 예정 건 (고객명 클릭 시 상세 카드로 연결)</MudText>
+            </div>
+            <MudButton Variant="Variant.Outlined" Color="Color.Primary" Href="/taxbaik/admin/tax-filings">전체 일정 보기</MudButton>
+        </div>
+        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
+            <thead>
+                <tr>
+                    <th>고객</th>
+                    <th>신고 유형</th>
+                    <th>기한</th>
+                    <th>D-day</th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var f in upcomingFilings)
+                {
+                    var dday = (f.DueDate.Date - DateTime.Today).Days;
+                    <tr>
+                        <td>
+                            <MudLink Href="@($"/taxbaik/admin/clients/{f.ClientId}")" Underline="Underline.Hover" Color="Color.Primary" Class="font-weight-bold">
+                                @f.ClientName
+                            </MudLink>
+                        </td>
+                        <td>@f.FilingType</td>
+                        <td>@f.DueDate.ToString("yyyy-MM-dd")</td>
+                        <td>
+                            @if (dday < 0)
+                            {
+                                <MudChip T="string" Size="Size.Small" Color="Color.Dark">기한 초과 (@(-dday)일)</MudChip>
+                            }
+                            else if (dday <= 7)
+                            {
+                                <MudChip T="string" Size="Size.Small" Color="Color.Error">D-@dday</MudChip>
+                            }
+                            else
+                            {
+                                <span>D-@dday</span>
+                            }
+                        </td>
+                    </tr>
+                }
+            </tbody>
+        </MudSimpleTable>
     </MudPaper>
-    </MudItem>
+}
-</MudGrid>
 
 <MudPaper Class="admin-surface mt-4" Elevation="0">
     <div class="admin-section-header">
         <div>
             <MudText Typo="Typo.h6">최근 문의</MudText>
-            <MudText Typo="Typo.body2">최근 유입된 상담 요청을 빠르게 확인합니다.</MudText>
+            <MudText Typo="Typo.body2">최근 유입된 상담 요청을 빠르게 확인합니다. (이름 클릭 시 상세 관리 화면으로 연계)</MudText>
         </div>
         <MudButton Variant="Variant.Outlined" Color="Color.Primary" Href="/taxbaik/admin/inquiries">문의 전체 보기</MudButton>
     </div>
@@ -72,12 +147,15 @@
             @foreach (var inquiry in summary.RecentInquiries)
             {
                 <tr>
-                    <td>@inquiry.Name</td>
+                    <td>
+                        <MudLink Href="@($"/taxbaik/admin/inquiries?id={inquiry.Id}")" Underline="Underline.Hover" Color="Color.Primary" Class="font-weight-bold">
+                            @inquiry.Name
+                        </MudLink>
+                    </td>
                     <td>@inquiry.Phone</td>
                     <td>@inquiry.ServiceType</td>
                     <td>
-                        <MudChip Size="Size.Small"
+                        <MudChip T="string" Size="Size.Small" Color="@StatusColor(inquiry.Status)">
-                            Color="@(inquiry.Status == "new" ? Color.Warning : inquiry.Status == "contacted" ? Color.Info : Color.Success)">
                             @GetStatusLabel(inquiry.Status)
                         </MudChip>
                     </td>
@@ -89,18 +167,57 @@
 </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)
     {
-        summary = await DashboardService.GetSummaryAsync();
+        if (firstRender)
-}
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    try
+                    {
+                        // API 클라이언트 사용 (서비스 직접 호출 X)
+                        var summaryTask = DashboardClient.GetSummaryAsync();
+                        var filingsTask = DashboardClient.GetUpcomingFilingsAsync(30);
 
-    private static string GetStatusLabel(string status) => status switch
+                        await Task.WhenAll(summaryTask, filingsTask);
+                        summary = await summaryTask;
+                        upcomingFilings = (await filingsTask).ToList();
+                    }
+                    catch (Exception ex)
                     {
-        "new" => "신규",
+                        errorMessage = "대시보드 데이터를 불러올 수 없습니다.";
-        "contacted" => "연락함",
+                        Console.Error.WriteLine($"Dashboard error: {ex.Message}");
-        "completed" => "완료",
+                    }
-        _ => status
+                    finally
+                    {
+                        isLoading = false;
+                        StateHasChanged();
+                    }
+                }
+            }
+        }
+    }
+
+    private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);
+
+    private static Color StatusColor(string status) => status switch
+    {
+        "new"        => Color.Warning,
+        "consulting" => Color.Info,
+        "contracted" => Color.Success,
+        "rejected"   => Color.Error,
+        "closed"     => Color.Dark,
+        _            => Color.Default
     };
 }

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

@@ -0,0 +1,148 @@
+@page "/admin/faqs/create"
+@page "/admin/faqs/{Id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IFaqBrowserClient FaqClient
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<PageTitle>@(Id.HasValue ? "FAQ 수정" : "FAQ 등록")</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">홈페이지</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">@(Id.HasValue ? "FAQ 수정" : "FAQ 등록")</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" Href="/taxbaik/admin/faqs"
+               StartIcon="@Icons.Material.Filled.ArrowBack">목록으로</MudButton>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0" Style="max-width:720px;">
+    @if (isLoading)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else
+    {
+        <MudForm @ref="form" @bind-IsValid="isValid">
+            <MudGrid Spacing="3">
+                <MudItem xs="12">
+                    <MudTextField @bind-Value="faq.Question"
+                                  Label="질문 *" Required="true"
+                                  RequiredError="질문을 입력하세요."
+                                  Counter="300" MaxLength="300"
+                                  Lines="2" AutoGrow="true"
+                                  Placeholder="예: 기장료가 얼마인지 미리 알 수 있나요?" />
+                </MudItem>
+                <MudItem xs="12">
+                    <MudTextField @bind-Value="faq.Answer"
+                                  Label="답변 *" Required="true"
+                                  RequiredError="답변을 입력하세요."
+                                  Lines="5" AutoGrow="true"
+                                  Placeholder="방문자에게 보여질 답변을 입력하세요." />
+                </MudItem>
+                <MudItem xs="12" md="6">
+                    <MudSelect @bind-Value="faq.Category" Label="카테고리" T="string" Clearable="true">
+                        @foreach (var cat in FaqService.Categories)
+                        {
+                            <MudSelectItem Value="@cat">@cat</MudSelectItem>
+                        }
+                    </MudSelect>
+                </MudItem>
+                <MudItem xs="12" md="3">
+                    <MudNumericField @bind-Value="faq.SortOrder"
+                                     Label="정렬 순서"
+                                     HelperText="작을수록 위에 노출"
+                                     Min="0" Max="9999" />
+                </MudItem>
+                <MudItem xs="12" md="3" Class="d-flex align-center">
+                    <MudSwitch T="bool" @bind-Value="faq.IsActive" Color="Color.Success"
+                               Label="@(faq.IsActive ? "노출 중" : "비활성")" />
+                </MudItem>
+
+                <MudItem xs="12" Class="d-flex gap-2 mt-2">
+                    <MudButton Variant="Variant.Filled" Color="Color.Primary"
+                               StartIcon="@Icons.Material.Filled.Save"
+                               OnClick="@SaveAsync" Disabled="@isSaving">
+                        @(isSaving ? "저장 중..." : "저장")
+                    </MudButton>
+                    <MudButton Variant="Variant.Outlined" Href="/taxbaik/admin/faqs">
+                        취소
+                    </MudButton>
+                </MudItem>
+            </MudGrid>
+        </MudForm>
+    }
+</MudPaper>
+
+@code {
+    [Parameter] public int? Id { get; set; }
+
+    private MudForm form = null!;
+    private Faq faq = new() { SortOrder = 10, IsActive = true };
+    private bool isValid;
+    private bool isLoading = true;
+    private bool isSaving;
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (Id.HasValue)
+        {
+            try
+            {
+                var existing = await FaqClient.GetByIdAsync(Id.Value);
+                if (existing is null)
+                {
+                    Snackbar.Add("FAQ를 찾을 수 없습니다.", Severity.Error);
+                    Navigation.NavigateTo("/taxbaik/admin/faqs");
+                    return;
+                }
+                faq = existing;
+            }
+            catch (Exception ex)
+            {
+                Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+                Navigation.NavigateTo("/taxbaik/admin/faqs");
+                return;
+            }
+        }
+        isLoading = false;
+    }
+
+    private async Task SaveAsync()
+    {
+        await form.Validate();
+        if (!isValid) return;
+
+        isSaving = true;
+        try
+        {
+            if (Id.HasValue)
+            {
+                var result = await FaqClient.UpdateAsync(Id.Value, faq);
+                if (result != null)
+                    Snackbar.Add("FAQ가 수정되었습니다.", Severity.Success);
+                else
+                    Snackbar.Add("수정 실패", Severity.Error);
+            }
+            else
+            {
+                var result = await FaqClient.CreateAsync(faq);
+                if (result != null)
+                    Snackbar.Add("FAQ가 등록되었습니다.", Severity.Success);
+                else
+                    Snackbar.Add("등록 실패", Severity.Error);
+            }
+            Navigation.NavigateTo("/taxbaik/admin/faqs");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+        finally
+        {
+            isSaving = false;
+        }
+    }
+}

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

@@ -0,0 +1,235 @@
+@page "/admin/faqs"
+@attribute [Authorize]
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IFaqBrowserClient FaqClient
+@inject NavigationManager Navigation
+@inject IDialogService DialogService
+@inject ISnackbar Snackbar
+
+<PageTitle>FAQ 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">홈페이지</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">FAQ 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">홈페이지 자주 묻는 질문을 등록하고 순서를 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary"
+               StartIcon="@Icons.Material.Filled.Add"
+               Href="/taxbaik/admin/faqs/create">
+        FAQ 등록
+    </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 (!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">검색 조건에 맞는 FAQ가 없습니다.</MudText>
+        </div>
+    }
+    else
+    {
+        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
+            <thead>
+                <tr>
+                    <th style="width:110px;">순서</th>
+                    <th>질문</th>
+                    <th style="width:130px;">카테고리</th>
+                    <th style="width:90px;">상태</th>
+                    <th style="width:160px;"></th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var item in FilteredFaqs)
+                {
+                    <tr>
+                        <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;">
+                                @item.Question
+                            </MudText>
+                        </td>
+                        <td>
+                            @if (!string.IsNullOrEmpty(item.Category))
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Default">@item.Category</MudChip>
+                            }
+                        </td>
+                        <td>
+                            @if (item.IsActive)
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Success">노출 중</MudChip>
+                            }
+                            else
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Default">비활성</MudChip>
+                            }
+                        </td>
+                        <td>
+                            <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                                <MudButton @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/faqs/{item.Id}/edit"))">
+                                     수정
+                                </MudButton>
+                                <MudButton Color="Color.Error" @onclick="@(() => DeleteAsync(item))">
+                                     삭제
+                                </MudButton>
+                            </MudButtonGroup>
+                        </td>
+                    </tr>
+                }
+            </tbody>
+        </MudSimpleTable>
+        <MudText Typo="Typo.caption" Class="pa-2 text-muted">
+            검색 결과 @(FilteredFaqs.Count())개 · 총 @(faqs.Count)개 · 노출 중 @(faqs.Count(f => f.IsActive))개
+        </MudText>
+    }
+</MudPaper>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<Faq>? faqs;
+    private string searchQuery = "";
+
+    private IEnumerable<Faq> FilteredFaqs => faqs?
+        .Where(f => string.IsNullOrEmpty(searchQuery) || 
+                    f.Question.Contains(searchQuery, StringComparison.OrdinalIgnoreCase) || 
+                    (f.Answer != null && f.Answer.Contains(searchQuery, StringComparison.OrdinalIgnoreCase)))
+        .OrderBy(f => f.SortOrder) ?? Enumerable.Empty<Faq>();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadAsync();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
+
+    private async Task LoadAsync()
+    {
+        try
+        {
+            faqs = (await FaqClient.GetAllAsync()).OrderBy(f => f.SortOrder).ToList();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            faqs = [];
+        }
+    }
+
+    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(
+            "FAQ 삭제",
+            $"'{item.Question}' 항목을 삭제하시겠습니까?",
+            yesText: "삭제", cancelText: "취소");
+
+        if (confirmed != true) return;
+
+        try
+        {
+            var success = await FaqClient.DeleteAsync(item.Id);
+            if (success)
+            {
+                Snackbar.Add("FAQ가 삭제되었습니다.", Severity.Success);
+                await LoadAsync();
+            }
+            else
+            {
+                Snackbar.Add("삭제 실패", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+        }
+    }
+}

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

@@ -1,70 +1,111 @@
 @page "/admin/inquiries/{InquiryId:int}"
 @attribute [Authorize]
-@using TaxBaik.Application.Services
+@using TaxBaik.Web.Services
-@inject InquiryService InquiryService
+@inject IInquiryBrowserClient InquiryClient
 @inject NavigationManager Navigation
 @inject ISnackbar Snackbar
 
 <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"
                Color="Color.Primary"
                StartIcon="@Icons.Material.Filled.ArrowBack"
                @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/inquiries"))">
-        문의 목록으로 돌아가기
+        문의 목록으로
     </MudButton>
 
-    <MudPaper Class="pa-4 mt-4" Elevation="1">
+    <MudGrid Class="mt-4">
-        <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween" Class="mb-4">
+        <MudItem xs="12" md="8">
-            <MudText Typo="Typo.h5">문의 상세</MudText>
+            <MudPaper Class="pa-4" Elevation="1">
-            <MudButton Variant="Variant.Filled"
+                <MudText Typo="Typo.h6" Class="mb-3">문의 정보</MudText>
-                       Color="Color.Primary"
-                       StartIcon="@Icons.Material.Filled.List"
-                       Href="/taxbaik/admin/inquiries">
-                다른 문의도 보기
-            </MudButton>
-        </MudStack>
-
                 <MudGrid>
-            <MudItem xs="12" md="6">
+                    <MudItem xs="12" sm="6">
-                <MudText Typo="Typo.subtitle1">이름</MudText>
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이름</MudText>
                         <MudText>@inquiry.Name</MudText>
                     </MudItem>
-            <MudItem xs="12" md="6">
+                    <MudItem xs="12" sm="6">
-                <MudText Typo="Typo.subtitle1">연락처</MudText>
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">연락처</MudText>
                         <MudText>@inquiry.Phone</MudText>
                     </MudItem>
-            <MudItem xs="12" md="6">
+                    <MudItem xs="12" sm="6">
-                <MudText Typo="Typo.subtitle1">이메일</MudText>
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이메일</MudText>
-                <MudText>@inquiry.Email</MudText>
+                        <MudText>@(inquiry.Email ?? "-")</MudText>
                     </MudItem>
-            <MudItem xs="12" md="6">
+                    <MudItem xs="12" sm="6">
-                <MudText Typo="Typo.subtitle1">분야</MudText>
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">분야</MudText>
                         <MudText>@inquiry.ServiceType</MudText>
                     </MudItem>
                     <MudItem xs="12">
-                <MudText Typo="Typo.subtitle1">메시지</MudText>
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">문의 내용</MudText>
-                <MudPaper Class="pa-3 mt-2" Outlined="true">
+                        <MudPaper Class="pa-3 mt-1" Outlined="true">
                             <MudText Style="white-space: pre-wrap;">@inquiry.Message</MudText>
                         </MudPaper>
                     </MudItem>
                     <MudItem xs="12">
-                <MudText Typo="Typo.subtitle1">상태</MudText>
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">접수일시</MudText>
-                <MudSelect T="string" Value="inquiry.Status" ValueChanged="@((string status) => OnStatusChanged(status))" Label="상태 변경">
+                        <MudText>@inquiry.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd HH:mm")</MudText>
-                    <MudSelectItem Value="@("new")">신규</MudSelectItem>
-                    <MudSelectItem Value="@("contacted")">연락함</MudSelectItem>
-                    <MudSelectItem Value="@("completed")">완료</MudSelectItem>
-                </MudSelect>
-                <MudStack Row="true" Class="mt-3" Spacing="2">
-                    <MudButton Variant="Variant.Outlined" Color="Color.Warning" OnClick="@(() => OnStatusChanged("new"))">신규</MudButton>
-                    <MudButton Variant="Variant.Outlined" Color="Color.Info" OnClick="@(() => OnStatusChanged("contacted"))">연락함</MudButton>
-                    <MudButton Variant="Variant.Outlined" Color="Color.Success" OnClick="@(() => OnStatusChanged("completed"))">완료</MudButton>
-                </MudStack>
                     </MudItem>
                 </MudGrid>
             </MudPaper>
+
+            <MudPaper Class="pa-4 mt-4" Elevation="1">
+                <MudText Typo="Typo.h6" Class="mb-3">담당자 메모</MudText>
+                <MudTextField T="string" @bind-Value="adminMemo" Label="내부 메모 (고객에게 미노출)"
+                              Lines="4" Variant="Variant.Outlined" />
+                <MudButton Class="mt-2" Variant="Variant.Filled" Color="Color.Primary"
+                           OnClick="SaveMemo">메모 저장</MudButton>
+            </MudPaper>
+        </MudItem>
+
+        <MudItem xs="12" md="4">
+            <MudPaper Class="pa-4" Elevation="1">
+                <MudText Typo="Typo.h6" Class="mb-3">처리 상태</MudText>
+                <MudStack Spacing="2">
+                    @foreach (var (key, label) in InquiryStatusMapper.Labels)
+                    {
+                        <MudButton Variant="@(inquiry.Status == key ? Variant.Filled : Variant.Outlined)"
+                                   Color="@StatusColor(key)"
+                                   FullWidth="true"
+                                   OnClick="@(() => OnStatusChanged(key))">
+                            @label
+                        </MudButton>
+                    }
+                </MudStack>
+            </MudPaper>
+
+            @if (inquiry.ClientId == null)
+            {
+                <MudPaper Class="pa-4 mt-4" Elevation="1">
+                    <MudText Typo="Typo.h6" Class="mb-3">고객 카드 생성</MudText>
+                    <MudText Typo="Typo.body2" Class="mb-3">이 문의를 고객 카드로 등록합니다.</MudText>
+                    <MudButton Variant="Variant.Filled" Color="Color.Success" FullWidth="true"
+                               OnClick="ConvertToClient">
+                        고객으로 등록
+                    </MudButton>
+                </MudPaper>
+            }
+            else
+            {
+                <MudPaper Class="pa-4 mt-4" Elevation="1">
+                    <MudText Typo="Typo.h6" Class="mb-3">연결된 고객</MudText>
+                    <MudButton Variant="Variant.Outlined" Color="Color.Primary" FullWidth="true"
+                               Href="@($"/taxbaik/admin/clients/{inquiry.ClientId}")">
+                        고객 카드 보기
+                    </MudButton>
+                </MudPaper>
+            }
+        </MudItem>
+    </MudGrid>
 }
 else
 {
@@ -76,26 +117,93 @@ else
     public int InquiryId { get; set; }
 
     private Domain.Entities.Inquiry? inquiry;
+    private string adminMemo = "";
 
     protected override async Task OnInitializedAsync()
     {
-        inquiry = await InquiryService.GetByIdAsync(InquiryId);
+        inquiry = await InquiryClient.GetByIdAsync(InquiryId);
+        adminMemo = inquiry?.AdminMemo ?? "";
     }
 
     private async Task OnStatusChanged(string status)
     {
-        if (inquiry == null)
+        if (inquiry == null) return;
-            return;
-
         try
         {
-            await InquiryService.UpdateStatusAsync(inquiry.Id, status, "관리자");
+            var success = await InquiryClient.UpdateStatusAsync(inquiry.Id, status);
+            if (success)
+            {
                 inquiry.Status = status;
                 Snackbar.Add("상태가 변경되었습니다.", Severity.Success);
             }
-        catch (ValidationException ex)
+            else
             {
-            Snackbar.Add(ex.Message, Severity.Error);
+                Snackbar.Add("상태 변경에 실패했습니다.", Severity.Error);
             }
         }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task SaveMemo()
+    {
+        if (inquiry == null) return;
+        try
+        {
+            var success = await InquiryClient.UpdateAdminMemoAsync(inquiry.Id, adminMemo);
+            if (success)
+            {
+                inquiry.AdminMemo = adminMemo;
+                Snackbar.Add("메모가 저장되었습니다.", Severity.Success);
+            }
+            else
+            {
+                Snackbar.Add("메모 저장에 실패했습니다.", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task ConvertToClient()
+    {
+        if (inquiry == null) return;
+        try
+        {
+            var clientId = await InquiryClient.ConvertToClientAsync(
+                inquiry.Id,
+                inquiry.Name,
+                inquiry.Phone,
+                inquiry.ServiceType);
+
+            if (clientId > 0)
+            {
+                inquiry.ClientId = clientId;
+                inquiry.Status = "consulting";
+                Snackbar.Add("고객 카드가 생성되었습니다.", Severity.Success);
+            }
+            else
+            {
+                Snackbar.Add("고객 카드 생성에 실패했습니다.", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private Color StatusColor(string status) => status switch
+    {
+        "new"        => Color.Default,
+        "consulting" => Color.Info,
+        "contracted" => Color.Success,
+        "rejected"   => Color.Error,
+        "closed"     => Color.Dark,
+        _            => Color.Default
+    };
 }

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
+@using TaxBaik.Web.Services
-@inject IInquiryRepository InquiryRepository
+@inject IInquiryBrowserClient InquiryClient
 
 <PageTitle>문의 관리</PageTitle>
 
@@ -11,21 +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">
-<MudTabs Rounded="true" Elevation="0" Class="admin-tabs">
+@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="연락함">
+        <MudTabPanel Text="상담중">
-        <InquiryTable Status="contacted" />
+            <InquiryTable Inquiries="allInquiries" Status="consulting" />
         </MudTabPanel>
-    <MudTabPanel Text="완료">
+        <MudTabPanel Text="계약완료">
-        <InquiryTable Status="completed" />
+            <InquiryTable Inquiries="allInquiries" Status="contracted" />
         </MudTabPanel>
-</MudTabs>
+        <MudTabPanel Text="거절">
+            <InquiryTable Inquiries="allInquiries" Status="rejected" />
+        </MudTabPanel>
+        <MudTabPanel Text="종결">
+            <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)
     {
@@ -78,15 +98,24 @@
             var request = new { model.Username, model.Password };
             var response = await ApiClient.PostAsync<LoginResponse>("auth/login", request);
 
-            if (response?.Token == null)
+            if (response?.AccessToken == null || response?.RefreshToken == null)
             {
                 errorMessage = "사용자명 또는 비밀번호가 올바르지 않습니다.";
                 isLoading = false;
                 return;
             }
 
-            await ApiClient.SetAuthToken(response.Token);
+            if (model.RememberMe)
-            await AuthStateProvider.LoginAsync(response.Token);
+            {
+                await LocalStorageService.SetItemAsStringAsync(RememberedUsernameKey, model.Username);
+            }
+            else
+            {
+                await LocalStorageService.RemoveItemAsync(RememberedUsernameKey);
+            }
+
+            await ApiClient.SetAuthToken(response.AccessToken);
+            await AuthStateProvider.LoginAsync(response.AccessToken, response.RefreshToken, response.ExpiresIn);
             NavigationManager.NavigateTo(GetReturnUrl(), forceLoad: false);
         }
         catch
@@ -98,7 +127,8 @@
 
     private class LoginResponse
     {
-        public string Token { get; set; } = "";
+        public string AccessToken { get; set; } = "";
+        public string RefreshToken { get; set; } = "";
         public int ExpiresIn { get; set; }
     }
 
@@ -106,6 +136,7 @@
     {
         public string Username { get; set; } = "";
         public string Password { get; set; } = "";
+        public bool RememberMe { get; set; }
     }
 
     private string GetReturnUrl()

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

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

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

@@ -0,0 +1,270 @@
+@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/SeasonSimulator.razor

@@ -0,0 +1,211 @@
+@page "/admin/season-simulator"
+@attribute [Authorize]
+@using TaxBaik.Application.Seasonal
+@using TaxBaik.Application.Services
+
+<PageTitle>시즌 시뮬레이터</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Season Preview</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">시즌 시뮬레이터</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">날짜를 선택해 홈페이지 시즌 화면이 어떻게 보이는지 미리 확인합니다.</MudText>
+    </div>
+</section>
+
+<MudGrid>
+    <MudItem xs="12" md="4">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudText Typo="Typo.h6" Class="mb-3">시뮬레이션 날짜</MudText>
+            <MudDatePicker @bind-Date="simulationDate" Label="날짜 선택" DateFormat="yyyy-MM-dd" PickerVariant="PickerVariant.Static" />
+            <MudDivider Class="my-3" />
+            <MudText Typo="Typo.subtitle2" Class="mb-2">연간 세무 캘린더</MudText>
+            @foreach (var season in TaxSeasonCalendar.Seasons)
+            {
+                <MudButton Variant="Variant.Outlined" Size="Size.Small" FullWidth="true"
+                           Class="mb-1" Color="Color.Primary"
+                           OnClick="@(() => JumpToSeason(season))">
+                    @season.StartMonth/@season.StartDay — @season.Name
+                </MudButton>
+            }
+        </MudPaper>
+    </MudItem>
+
+    <MudItem xs="12" md="8">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudText Typo="Typo.h6" Class="mb-1">
+                @(simulationDate?.ToString("yyyy년 MM월 dd일") ?? "날짜를 선택하세요") 홈페이지 미리보기
+            </MudText>
+            @if (activeSeason != null)
+            {
+                <MudChip T="string" Color="Color.Warning" Size="Size.Small" Class="mb-3">
+                    @activeSeason.Name 시즌 활성
+                </MudChip>
+                <MudDivider Class="mb-4" />
+                <!-- Hero 섹션 미리보기 -->
+                <div style="background: linear-gradient(135deg, #1a365d 0%, #2a4365 100%); border-radius: 12px; padding: 2rem; color: white; margin-bottom: 1.5rem;">
+                    @if (activeSeason.DaysUntilDeadline <= 7 && activeSeason.DaysUntilDeadline >= 0)
+                    {
+                        <div style="background: #f59e0b; color: #1a202c; display: inline-block; padding: 4px 12px; border-radius: 20px; font-size: 0.8rem; font-weight: 700; margin-bottom: 1rem;">
+                            D-@activeSeason.DaysUntilDeadline 마감 임박
+                        </div>
+                    }
+                    <div style="font-size: 1.8rem; font-weight: 800; white-space: pre-line; margin-bottom: 0.5rem; line-height: 1.3;">
+                        @activeSeason.HeroHeadline
+                    </div>
+                    <div style="font-size: 0.95rem; color: rgba(255,255,255,0.8); margin-bottom: 1.5rem;">
+                        @activeSeason.HeroSubtext
+                    </div>
+                    <div style="display: flex; gap: 0.75rem; flex-wrap: wrap;">
+                        <div style="background: #e53e3e; color: white; padding: 10px 20px; border-radius: 8px; font-weight: 700; font-size: 0.95rem;">
+                            @activeSeason.CtaText
+                        </div>
+                        <div style="background: transparent; border: 2px solid rgba(255,255,255,0.5); color: white; padding: 10px 20px; border-radius: 8px; font-size: 0.95rem;">
+                            서비스 안내
+                        </div>
+                    </div>
+                </div>
+
+                <MudGrid Spacing="2">
+                    <MudItem xs="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">활성 시즌 키</MudText>
+                        <MudText><code>@activeSeason.Key</code></MudText>
+                    </MudItem>
+                    <MudItem xs="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">마감까지</MudText>
+                        <MudText>
+                            @if (activeSeason.DaysUntilDeadline >= 0)
+                            {
+                                <MudChip T="string" Size="Size.Small"
+                                         Color="@(activeSeason.DaysUntilDeadline <= 7 ? Color.Error : Color.Warning)">
+                                    D-@activeSeason.DaysUntilDeadline
+                                </MudChip>
+                            }
+                            else
+                            {
+                                <span>마감 후 @(-activeSeason.DaysUntilDeadline)일</span>
+                            }
+                        </MudText>
+                    </MudItem>
+                    <MudItem xs="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">포커스 서비스</MudText>
+                        <MudText>@activeSeason.FocusService</MudText>
+                    </MudItem>
+                    <MudItem xs="6">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">블로그 카테고리</MudText>
+                        <MudText>@activeSeason.RelatedCategorySlug</MudText>
+                    </MudItem>
+                    <MudItem xs="12">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">긴박감 배지 문구</MudText>
+                        <MudText><code>@activeSeason.UrgencyBadge</code></MudText>
+                    </MudItem>
+                </MudGrid>
+            }
+            else
+            {
+                <MudAlert Severity="Severity.Info">
+                    선택한 날짜(@(simulationDate?.ToString("MM월 dd일") ?? "-"))는 시즌 비활성 기간입니다.
+                    홈페이지는 기본 Hero를 표시합니다.
+                </MudAlert>
+                <div style="background: linear-gradient(135deg, #1a365d 0%, #2a4365 100%); border-radius: 12px; padding: 2rem; color: white; margin-top: 1.5rem;">
+                    <div style="font-size: 1.8rem; font-weight: 800; margin-bottom: 0.5rem;">
+                        사업자 세금, 부동산,<br/>가족자산까지
+                    </div>
+                    <div style="font-size: 0.95rem; color: rgba(255,255,255,0.8); margin-bottom: 1.5rem;">
+                        세무사·부동산중개사·보험설계사 자격 보유 | 온라인 맞춤 상담
+                    </div>
+                    <div style="background: #e53e3e; color: white; display: inline-block; padding: 10px 20px; border-radius: 8px; font-weight: 700;">
+                        무료 상담 신청
+                    </div>
+                </div>
+            }
+        </MudPaper>
+
+        <MudPaper Class="pa-4 mt-4" Elevation="1">
+            <MudText Typo="Typo.h6" Class="mb-3">연간 시즌 타임라인</MudText>
+            <MudSimpleTable Dense="true">
+                <thead>
+                    <tr>
+                        <th>기간</th>
+                        <th>시즌</th>
+                        <th>블로그 카테고리</th>
+                        <th>상태</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var s in TaxSeasonCalendar.Seasons)
+                    {
+                        var isActive = activeSeason?.Key == s.Key;
+                        <tr style="@(isActive ? "background: rgba(66,153,225,0.1);" : "")">
+                            <td style="white-space: nowrap;">
+                                @s.StartMonth/@s.StartDay ~ @s.EndMonth/@s.EndDay
+                            </td>
+                            <td>@s.Name</td>
+                            <td><code style="font-size:0.8rem;">@s.RelatedCategorySlug</code></td>
+                            <td>
+                                @if (isActive)
+                                {
+                                    <MudChip T="string" Size="Size.Small" Color="Color.Success">활성</MudChip>
+                                }
+                                else
+                                {
+                                    <span style="color: #a0aec0; font-size: 0.85rem;">비활성</span>
+                                }
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </MudSimpleTable>
+        </MudPaper>
+    </MudItem>
+</MudGrid>
+
+@code {
+    private DateTime? simulationDate = DateTime.Today;
+    private CurrentSeasonDto? activeSeason;
+
+    protected override void OnInitialized() => ComputeSeason();
+
+    private void ComputeSeason()
+    {
+        if (simulationDate == null) { activeSeason = null; return; }
+        var date = simulationDate.Value;
+        var season = TaxSeasonCalendar.Seasons.FirstOrDefault(s =>
+        {
+            var start = new DateTime(date.Year, s.StartMonth, s.StartDay);
+            var endYear = (s.EndMonth < s.StartMonth) ? date.Year + 1 : date.Year;
+            var end = new DateTime(endYear, s.EndMonth, s.EndDay);
+            return date >= start && date <= end;
+        });
+
+        if (season == null) { activeSeason = null; return; }
+
+        var endYearCalc = (season.EndMonth < season.StartMonth) ? date.Year + 1 : date.Year;
+        var deadline = new DateTime(endYearCalc, season.EndMonth, season.EndDay);
+        var ddays = (deadline.Date - date.Date).Days;
+
+        var badge = ddays <= 7 && ddays >= 0
+            ? season.UrgencyBadge.Replace("{n}", ddays.ToString())
+            : season.UrgencyBadge;
+
+        activeSeason = new CurrentSeasonDto
+        {
+            Key = season.Key,
+            Name = season.Name,
+            HeroHeadline = season.HeroHeadline,
+            HeroSubtext = season.HeroSubtext,
+            UrgencyBadge = badge,
+            FocusService = season.FocusService,
+            RelatedCategorySlug = season.RelatedCategorySlug,
+            CtaText = season.CtaText,
+            DaysUntilDeadline = ddays,
+            Deadline = deadline
+        };
+    }
+
+    private void JumpToSeason(TaxSeason season)
+    {
+        simulationDate = new DateTime(DateTime.Today.Year, season.StartMonth, season.StartDay);
+        ComputeSeason();
+    }
+}