스크롤 흐름 복원

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

.env.example

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

.gitea/workflows/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"
           )'
@@ -98,6 +110,34 @@ jobs:
           COMMIT=$(git rev-parse --short HEAD)
           DEPLOY_HOST="${{ secrets.DEPLOY_HOST }}"
           DEPLOY_USER="${{ secrets.DEPLOY_USER }}"
+          TELEGRAM_BOT_TOKEN="${{ secrets.TAXBAIK_TELEGRAM_BOT_TOKEN }}"
+          TELEGRAM_SYSTEM_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_SYSTEM_CHAT_ID }}"
+          TELEGRAM_CHAT_ID="${TELEGRAM_SYSTEM_CHAT_ID:--5585148480}"
+
+          send_telegram() {
+            local text="$1"
+            if [ -z "$TELEGRAM_BOT_TOKEN" ]; then
+              echo "Skipping Telegram notification: missing TAXBAIK_TELEGRAM_BOT_TOKEN" >&2
+              return 0
+            fi
+
+            curl -fsS -X POST "https://api.telegram.org/bot${TELEGRAM_BOT_TOKEN}/sendMessage" \
+              -d "chat_id=${TELEGRAM_CHAT_ID}" \
+              --data-urlencode "text=${text}" \
+              -d "parse_mode=HTML" >/dev/null || true
+          }
+
+          notify_failure() {
+            local exit_code=$?
+            send_telegram "❌ <b>TaxBaik 배포 실패</b>
+
+            커밋: <code>${COMMIT}</code>
+            시간: <code>${TIMESTAMP}</code>
+            단계: CI/CD deploy"
+            exit "$exit_code"
+          }
+
+          trap notify_failure ERR
 
           echo "=== Deploying TaxBaik $COMMIT ($TIMESTAMP) ==="
 
@@ -179,3 +219,9 @@ jobs:
           REMOTE
 
           echo "✓ 배포 완료: taxbaik_${TIMESTAMP} @ $DEPLOY_HOST"
+          send_telegram "✅ <b>TaxBaik 배포 완료</b>
+
+          커밋: <code>${COMMIT}</code>
+          시간: <code>${TIMESTAMP}</code>
+          대상: <code>${DEPLOY_HOST}</code>
+          채널: <code>${TELEGRAM_CHAT_ID}</code>"

README.md

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

ROADMAP_WBS.md

@@ -425,9 +425,9 @@ Todo:
 - 텔레그램 전송 실패 시 로그만 남기고 앱 정상 운영 유지
 
 Todo:
-- [ ] BackgroundService 또는 Hangfire 기반 스케줄러 추가
-- [ ] 일간/주간 리포트 메시지 템플릿
-- [ ] TelegramNotificationService에 리포트 메서드 추가
+- [x] BackgroundService 또는 Hangfire 기반 스케줄러 추가
+- [x] 일간/주간 리포트 메시지 템플릿
+- [x] TelegramNotificationService에 리포트 메서드 추가
 
 ## WBS-CRM-07 고객 포털 (읽기 전용) — Phase 3
 
@@ -439,9 +439,9 @@ Todo:
 - 개인정보 열람 범위는 세무사가 허용한 항목만
 
 Todo:
-- [ ] 고객 포털 설계 (인증 방식 결정 — WBS-CRM-08 선행)
-- [ ] 고객 전용 Razor Pages 추가
-- [ ] 세무사 허용 권한 설정 UI
+- [x] 고객 포털 설계 (인증 방식 결정 — WBS-CRM-08 선행)
+- [x] 고객 전용 Razor Pages 추가
+- [x] 세무사 허용 권한 설정 UI
 
 ## WBS-CRM-08 고객 회원가입 · 소셜 로그인 — Phase 3
 
@@ -485,16 +485,16 @@ DB 스키마:
 - `GOOGLE_CLIENT_ID` / `GOOGLE_CLIENT_SECRET`
 
 Todo:
-- [ ] WBS-CRM-07 고객 포털 기본 구조 완성 (선행)
-- [ ] OAuth 앱 등록 (네이버·카카오·구글 개발자 콘솔)
-- [ ] V011__CreatePortalUsers.sql 마이그레이션
-- [ ] PortalUser 엔티티 / IPortalUserRepository / PortalUserRepository
-- [ ] 네이버 OAuth Handler 구현
-- [ ] 카카오·구글 패키지 추가 및 설정
-- [ ] 기본 계정 회원가입 폼 (`/taxbaik/portal/register`)
-- [ ] 소셜 로그인 콜백 처리 → portal_users 자동 생성
-- [ ] 신규 가입 시 clients 테이블 연결 또는 신규 생성
-- [ ] 포털 로그인 페이지 (`/taxbaik/portal/login`) — 소셜 버튼 + 이메일 폼
+- [x] WBS-CRM-07 고객 포털 기본 구조 완성 (선행)
+- [x] OAuth 앱 등록 (네이버·카카오·구글 개발자 콘솔)
+- [x] V011__CreatePortalUsers.sql 마이그레이션 (실제 V016__CreatePortalUsers.sql로 대체됨)
+- [x] PortalUser 엔티티 / IPortalUserRepository / PortalUserRepository
+- [x] 네이버 OAuth Handler 구현
+- [x] 카카오·구글 패키지 추가 및 설정
+- [x] 기본 계정 회원가입 폼 (`/taxbaik/portal/register`)
+- [x] 소셜 로그인 콜백 처리 → portal_users 자동 생성
+- [x] 신규 가입 시 clients 테이블 연결 또는 신규 생성
+- [x] 포털 로그인 페이지 (`/taxbaik/portal/login`) — 소셜 버튼 + 이메일 폼
 - [ ] Gitea Secrets에 OAuth 키 추가
 - [ ] 배포 후 소셜 로그인 3종 E2E 테스트
 

TaxBaik.Application/DependencyInjection.cs

@@ -19,6 +19,14 @@ public static class DependencyInjection
         services.AddScoped<FaqService>();
         services.AddScoped<ConsultationService>();
         services.AddScoped<TaxFilingService>();
+        services.AddScoped<CompanyService>();
+        services.AddScoped<TaxProfileService>();
+        services.AddScoped<TaxFilingScheduleService>();
+        services.AddScoped<ConsultingActivityService>();
+        services.AddScoped<ContractService>();
+        services.AddScoped<RevenueTrackingService>();
+        services.AddScoped<TelegramReportService>();
+        services.AddScoped<PortalUserService>();
         return services;
     }
 }

TaxBaik.Application/Services/ClientService.cs

@@ -22,6 +22,15 @@ public class ClientService(IClientRepository repository)
     public async Task<Client?> GetByIdAsync(int id, CancellationToken ct = default) =>
         await repository.GetByIdAsync(id, ct);
 
+    public async Task<Client?> GetByEmailAsync(string email, CancellationToken ct = default) =>
+        await repository.GetByEmailAsync(email, ct);
+
+    public async Task<Client?> GetByPhoneAsync(string phone, CancellationToken ct = default) =>
+        await repository.GetByPhoneAsync(phone, ct);
+
+    public async Task<int> CountCreatedAtRangeAsync(DateTime startDateUtc, DateTime endDateUtc, CancellationToken ct = default) =>
+        await repository.CountByCreatedAtRangeAsync(startDateUtc, endDateUtc, ct);
+
     public async Task<int> CreateAsync(CreateClientDto dto, CancellationToken ct = default)
     {
         if (string.IsNullOrWhiteSpace(dto.Name))

TaxBaik.Application/Services/CompanyService.cs

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

TaxBaik.Application/Services/ConsultingActivityService.cs

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

TaxBaik.Application/Services/ContractService.cs

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

TaxBaik.Application/Services/InquiryService.cs

@@ -15,7 +15,7 @@ public class InquiryService(
 
     public async Task<int> SubmitAsync(
         string name, string phone, string serviceType, string message,
-        string? email = null, string? ipAddress = null, CancellationToken ct = default)
+        string? email = null, string? ipAddress = null, bool suppressNotification = false, CancellationToken ct = default)
     {
         if (string.IsNullOrWhiteSpace(name))
             throw new ValidationException("이름을 입력하세요.");
@@ -39,7 +39,10 @@ public class InquiryService(
         };
 
         var inquiryId = await repository.CreateAsync(inquiry, ct);
-        await notificationService.NotifyCreatedAsync(inquiryId, inquiry.Name, inquiry.Phone, inquiry.ServiceType, inquiry.Message, inquiry.IpAddress, inquiry.CreatedAt, ct);
+        if (!suppressNotification)
+        {
+            await notificationService.NotifyCreatedAsync(inquiryId, inquiry.Name, inquiry.Phone, inquiry.ServiceType, inquiry.Message, inquiry.IpAddress, inquiry.CreatedAt, ct);
+        }
         memoryCache.Remove(AdminDashboardService.CacheKey);
         return inquiryId;
     }

TaxBaik.Application/Services/PortalUserService.cs

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

TaxBaik.Application/Services/RevenueTrackingService.cs

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

TaxBaik.Application/Services/TaxFilingScheduleService.cs

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

TaxBaik.Application/Services/TaxProfileService.cs

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

TaxBaik.Application/Services/TelegramReportService.cs

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

TaxBaik.Domain/Entities/Client.cs

@@ -3,15 +3,28 @@ namespace TaxBaik.Domain.Entities;
 public class Client
 {
     public int Id { get; set; }
-    public string Name { get; set; } = null!;
+    public int? CompanyId { get; set; }
+    public string Name { get; set; } = "";
     public string? CompanyName { get; set; }
     public string? Phone { get; set; }
     public string? Email { get; set; }
+    public string? ContactPerson { get; set; }
     public string? ServiceType { get; set; }
     public string? TaxType { get; set; }
     public string Status { get; set; } = "active";
     public string? Source { get; set; }
     public string? Memo { get; set; }
+
+    // Tax-specific fields
+    public string? BusinessRegistrationNumber { get; set; }
+    public string? BusinessType { get; set; }
+    public DateTime? EstablishmentDate { get; set; }
+    public string? AnnualRevenueRange { get; set; }
+    public int? EmployeeCount { get; set; }
+    public DateTime? LastTaxFilingDate { get; set; }
+    public string TaxRiskLevel { get; set; } = "normal";
+    public DateTime? NextFilingDueDate { get; set; }
+
     public DateTime CreatedAt { get; set; }
     public DateTime UpdatedAt { get; set; }
 }

TaxBaik.Domain/Entities/Company.cs

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

TaxBaik.Domain/Entities/ConsultingActivity.cs

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

TaxBaik.Domain/Entities/Contract.cs

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

TaxBaik.Domain/Entities/PortalUser.cs

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

TaxBaik.Domain/Entities/RevenueTracking.cs

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

TaxBaik.Domain/Entities/TaxFilingSchedule.cs

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

TaxBaik.Domain/Entities/TaxProfile.cs

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

TaxBaik.Domain/Interfaces/IClientRepository.cs

@@ -8,6 +8,9 @@ public interface IClientRepository
         int page, int pageSize, string? status = null, string? search = null,
         CancellationToken ct = default);
     Task<Client?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<Client?> GetByEmailAsync(string email, CancellationToken ct = default);
+    Task<Client?> GetByPhoneAsync(string phone, CancellationToken ct = default);
+    Task<int> CountByCreatedAtRangeAsync(DateTime startDateUtc, DateTime endDateUtc, CancellationToken ct = default);
     Task<int> CreateAsync(Client client, CancellationToken ct = default);
     Task UpdateAsync(Client client, CancellationToken ct = default);
     Task DeleteAsync(int id, CancellationToken ct = default);

TaxBaik.Domain/Interfaces/ICompanyRepository.cs

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

TaxBaik.Domain/Interfaces/IConsultingActivityRepository.cs

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

TaxBaik.Domain/Interfaces/IContractRepository.cs

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

TaxBaik.Domain/Interfaces/IPortalUserRepository.cs

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

TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs

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

TaxBaik.Domain/Interfaces/ITaxFilingScheduleRepository.cs

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

TaxBaik.Domain/Interfaces/ITaxProfileRepository.cs

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

TaxBaik.Infrastructure/DependencyInjection.cs

@@ -19,7 +19,14 @@ public static class DependencyInjection
         services.AddScoped<IClientRepository, ClientRepository>();
         services.AddScoped<IFaqRepository, FaqRepository>();
         services.AddScoped<IConsultationRepository, ConsultationRepository>();
+        services.AddScoped<IPortalUserRepository, PortalUserRepository>();
         services.AddScoped<ITaxFilingRepository, TaxFilingRepository>();
+        services.AddScoped<ICompanyRepository, CompanyRepository>();
+        services.AddScoped<ITaxProfileRepository, TaxProfileRepository>();
+        services.AddScoped<ITaxFilingScheduleRepository, TaxFilingScheduleRepository>();
+        services.AddScoped<IConsultingActivityRepository, ConsultingActivityRepository>();
+        services.AddScoped<IContractRepository, ContractRepository>();
+        services.AddScoped<IRevenueTrackingRepository, RevenueTrackingRepository>();
 
         return services;
     }

TaxBaik.Infrastructure/Repositories/ClientRepository.cs

@@ -40,6 +40,33 @@ public class ClientRepository(IDbConnectionFactory connectionFactory) : BaseRepo
             new { Id = id });
     }
 
+    public async Task<Client?> GetByEmailAsync(string email, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Client>(
+            $"SELECT {SelectColumns} FROM clients WHERE email = @Email",
+            new { Email = email });
+    }
+
+    public async Task<Client?> GetByPhoneAsync(string phone, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Client>(
+            $"SELECT {SelectColumns} FROM clients WHERE phone = @Phone",
+            new { Phone = phone });
+    }
+
+    public async Task<int> CountByCreatedAtRangeAsync(DateTime startDateUtc, DateTime endDateUtc, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.ExecuteScalarAsync<int>(
+            @"SELECT COUNT(*)
+              FROM clients
+              WHERE created_at >= @StartDateUtc
+                AND created_at <= @EndDateUtc",
+            new { StartDateUtc = startDateUtc, EndDateUtc = endDateUtc });
+    }
+
     public async Task<int> CreateAsync(Client client, CancellationToken ct = default)
     {
         using var conn = Conn();

TaxBaik.Infrastructure/Repositories/CompanyRepository.cs

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

TaxBaik.Infrastructure/Repositories/ConsultingActivityRepository.cs

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

TaxBaik.Infrastructure/Repositories/ContractRepository.cs

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

TaxBaik.Infrastructure/Repositories/PortalUserRepository.cs

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

TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs

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

TaxBaik.Infrastructure/Repositories/TaxFilingScheduleRepository.cs

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

TaxBaik.Infrastructure/Repositories/TaxProfileRepository.cs

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

TaxBaik.Web/Components/Admin/App.razor

@@ -1,4 +1,5 @@
 @using Microsoft.AspNetCore.Components.Web
+@using Microsoft.FluentUI.AspNetCore.Components
 <!DOCTYPE html>
 <html lang="ko">
 <head>
@@ -6,9 +7,11 @@
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
     <title>백원숙 세무회계 - 관리자</title>
     <base href="/taxbaik/" />
-    <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@400;500;700&display=swap" rel="stylesheet" />
+    <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@400;500;700;800&display=swap" rel="stylesheet" />
     <link href="https://fonts.googleapis.com/icon?family=Material+Icons" rel="stylesheet" />
-    <link href="_content/MudBlazor/MudBlazor.min.css" rel="stylesheet" />
+    <link rel="stylesheet" href="css/design-tokens.css" />
+    <link rel="stylesheet" href="css/ui-primitives.css" />
+    <link href="_content/Microsoft.FluentUI.AspNetCore.Components/css/reboot.css" rel="stylesheet" />
     <script>
         document.documentElement.classList.toggle(
             'admin-login-route',
@@ -31,100 +34,15 @@
             <p>로드 중...</p>
         </div>
     </div>
-    <MudThemeProvider @bind-IsDarkMode="isDarkMode" Theme="mudTheme" />
-    <MudDialogProvider />
-    <MudSnackbarProvider />
-    <Routes @rendermode="new InteractiveServerRenderMode(prerender: false)" />
-    <script src="_content/MudBlazor/MudBlazor.min.js"></script>
+
+    <FluentProviders />
+    <FluentDialogProvider />
+    <FluentTooltipProvider />
+
+    <Routes @rendermode="new InteractiveServerRenderMode(prerender: true)" />
+
     <script src="js/admin-session.js"></script>
     <script src="_framework/blazor.web.js"></script>
     <script>window.taxbaikAdminSession?.watchReconnect();</script>
 </body>
 </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 = "8px"
-        },
-        Typography = new Typography()
-        {
-            Default = new Default()
-            {
-                FontSize = ".875rem",
-                FontWeight = 400,
-                LineHeight = 1.5
-            },
-            H1 = new H1()
-            {
-                FontSize = "2.5rem",
-                FontWeight = 600,
-                LineHeight = 1.2
-            },
-            H2 = new H2()
-            {
-                FontSize = "2rem",
-                FontWeight = 600,
-                LineHeight = 1.3
-            },
-            H3 = new H3()
-            {
-                FontSize = "1.75rem",
-                FontWeight = 600,
-                LineHeight = 1.3
-            },
-            H4 = new H4()
-            {
-                FontSize = "1.5rem",
-                FontWeight = 600,
-                LineHeight = 1.4
-            },
-            H5 = new H5()
-            {
-                FontSize = "1.25rem",
-                FontWeight = 500,
-                LineHeight = 1.4
-            },
-            H6 = new H6()
-            {
-                FontSize = "1rem",
-                FontWeight = 500,
-                LineHeight = 1.5
-            }
-        }
-    };
-}

TaxBaik.Web/Components/Admin/ConfirmDialog.razor

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

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

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

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

@@ -1,61 +1,38 @@
 @using TaxBaik.Application.DTOs
 @using TaxBaik.Application.Services
+@using Microsoft.FluentUI.AspNetCore.Components
 
-<MudForm @ref="form">
-    <MudTextField @bind-Value="model.Name" Label="이름"
-        Variant="Variant.Outlined" Class="mb-4" Required="true" />
+<form class="admin-form" @onsubmit="HandleSubmit" @onsubmit:preventDefault>
+    <FluentTextInput Label="이름" @bind-CurrentValue="model.Name" />
+    <FluentTextInput Label="전화번호 (예: 010-1234-5678)" @bind-CurrentValue="model.Phone" />
+    <FluentTextInput Label="이메일" @bind-CurrentValue="model.Email" />
+    <FluentSelect TValue="string" TOption="string" Label="문의 유형" @bind-CurrentValue="model.ServiceType">
+        <FluentOption Value="@("사업자세무")">사업자세무</FluentOption>
+        <FluentOption Value="@("부동산세금")">부동산세금</FluentOption>
+        <FluentOption Value="@("가족자산")">가족자산</FluentOption>
+        <FluentOption Value="@("기타")">기타</FluentOption>
+    </FluentSelect>
+    <FluentTextArea Label="문의 내용" @bind-CurrentValue="model.Message" />
+    <FluentSelect TValue="string" TOption="string" Label="상태" @bind-CurrentValue="model.Status">
+        <FluentOption Value="@("new")">신규</FluentOption>
+        <FluentOption Value="@("consulting")">상담중</FluentOption>
+        <FluentOption Value="@("contracted")">계약완료</FluentOption>
+        <FluentOption Value="@("rejected")">거절</FluentOption>
+        <FluentOption Value="@("closed")">종결</FluentOption>
+    </FluentSelect>
+    <FluentTextArea Label="관리 메모" @bind-CurrentValue="model.AdminMemo" />
 
-    <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 class="admin-form-actions">
+        <button type="submit" class="admin-login-submit">@ButtonText</button>
+        <button type="button" class="admin-secondary-button" @onclick="OnCancel">취소</button>
     </div>
-</MudForm>
+</form>
 
 @code {
-    [Parameter, EditorRequired]
-    public string ButtonText { get; set; } = "저장";
-
-    [Parameter]
-    public EventCallback<InquiryFormModel> OnSubmit { get; set; }
-
-    [Parameter]
-    public EventCallback OnCancel { get; set; }
-
-    [Parameter]
-    public InquiryFormModel? InitialData { get; set; }
-
-    private MudForm? form;
+    [Parameter, EditorRequired] public string ButtonText { get; set; } = "저장";
+    [Parameter] public EventCallback<InquiryFormModel> OnSubmit { get; set; }
+    [Parameter] public EventCallback OnCancel { get; set; }
+    [Parameter] public InquiryFormModel? InitialData { get; set; }
     private InquiryFormModel model = new();
 
     protected override void OnInitialized()
@@ -75,17 +52,7 @@
         }
     }
 
-    private async Task HandleSubmit()
-    {
-        if (form == null)
-            return;
-
-        await form.Validate();
-        if (!form.IsValid)
-            return;
-
-        await OnSubmit.InvokeAsync(model);
-    }
+    private Task HandleSubmit() => OnSubmit.InvokeAsync(model);
 
     public class InquiryFormModel
     {

TaxBaik.Web/Components/Admin/InquiryTable.razor

@@ -1,4 +1,5 @@
-<MudSimpleTable Striped="true" Dense="true" Class="admin-table mt-4">
+<div class="admin-table-wrap">
+<table class="admin-table mt-4">
     <thead>
         <tr>
             <th>이름</th>
@@ -18,22 +19,19 @@
                 <td>@inquiry.Phone</td>
                 <td>@inquiry.ServiceType</td>
                 <td>
-                    <MudChip Size="Size.Small" Color="@GetStatusColor(inquiry.Status)">
-                        @GetStatusLabel(inquiry.Status)
-                    </MudChip>
+                    <span class="status-pill @GetStatusClass(inquiry.Status)">@GetStatusLabel(inquiry.Status)</span>
                 </td>
                 <td>@GetPreview(inquiry.Message)</td>
                 <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
                 <td>
-                    <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Primary"
-                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">보기</MudButton>
-                    <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Info"
-                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}/edit")">수정</MudButton>
+                    <a class="site-button secondary" href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">보기</a>
+                    <a class="site-button secondary" href="@($"/taxbaik/admin/inquiries/{inquiry.Id}/edit")">수정</a>
                 </td>
             </tr>
         }
     </tbody>
-</MudSimpleTable>
+</table>
+</div>
 
 @code {
     [Parameter, EditorRequired]
@@ -66,14 +64,14 @@
         return trimmed.Length <= 30 ? trimmed : $"{trimmed[..30]}...";
     }
 
-    private static Color GetStatusColor(string status) => status switch
+    private static string GetStatusClass(string status) => status switch
     {
-        "new" => Color.Warning,
-        "consulting" => Color.Info,
-        "contracted" => Color.Success,
-        "rejected" => Color.Error,
-        "closed" => Color.Dark,
-        _ => Color.Default
+        "new" => "warning",
+        "consulting" => "info",
+        "contracted" => "success",
+        "rejected" => "danger",
+        "closed" => "muted",
+        _ => "muted"
     };
 
     private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);

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

@@ -3,121 +3,110 @@
 @inject IJSRuntime JS
 @implements IDisposable
 
-<MudLayout Class="admin-shell">
-    <MudAppBar Elevation="0" Class="admin-topbar">
-        <MudIconButton Icon="@Icons.Material.Filled.Menu"
-                       Color="Color.Inherit"
-                       Edge="Edge.Start"
-                       Class="admin-menu-button"
-                       OnClick="@ToggleDrawer" />
+<div class="admin-shell">
+    <header class="admin-topbar">
+        <button type="button" class="admin-icon-button admin-menu-button" @onclick="ToggleDrawer" aria-label="메뉴 열기">
+            <span class="material-icons">menu</span>
+        </button>
+
         <div class="admin-topbar-title">
-            <MudText Typo="Typo.caption" Color="Color.Secondary">TaxBaik Admin</MudText>
-            <MudText Typo="Typo.h6">세무회계 관리 대시보드</MudText>
+            <span class="admin-topbar-kicker">TaxBaik Admin</span>
+            <h1>세무회계 관리 대시보드</h1>
         </div>
-        <MudSpacer />
 
-        <!-- 상단 액션 바 -->
         <div class="admin-topbar-actions">
-            <MudTooltip Text="공개 웹사이트 방문">
-                <MudButton Class="admin-topbar-action"
-                           Variant="Variant.Text"
-                           Color="Color.Inherit"
-                           Size="Size.Small"
-                           StartIcon="@Icons.Material.Filled.OpenInNew"
-                           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.Text"
-                           Color="Color.Error"
-                           Size="Size.Small"
-                           StartIcon="@Icons.Material.Filled.Logout"
-                           Href="/taxbaik/admin/logout">
-                    로그아웃
-                </MudButton>
-            </MudTooltip>
+            <a class="admin-topbar-action" href="/taxbaik" target="_blank" rel="noreferrer">
+                <span class="material-icons">open_in_new</span>
+                공개 사이트
+            </a>
+            <a class="admin-topbar-action danger" href="/taxbaik/admin/logout">
+                <span class="material-icons">logout</span>
+                로그아웃
+            </a>
         </div>
-    </MudAppBar>
+    </header>
 
-    <MudDrawer @bind-open="@drawerOpen"
-               Elevation="0"
-               Variant="DrawerVariant.Responsive"
-               Breakpoint="Breakpoint.Md"
-               Class="admin-drawer">
+    <aside class="@DrawerClass">
         <div class="admin-drawer-brand">
             <div class="admin-brand-mark">T</div>
             <div>
-                <MudText Typo="Typo.subtitle1">TaxBaik</MudText>
-                <MudText Typo="Typo.caption">세무 운영 콘솔</MudText>
+                <div class="admin-brand-title">TaxBaik</div>
+                <div class="admin-brand-subtitle">세무 운영 콘솔</div>
             </div>
         </div>
-        <MudNavMenu Class="admin-nav">
-            <MudNavLink Href="/taxbaik/admin/dashboard" Match="NavLinkMatch.All" Icon="@Icons.Material.Filled.Dashboard">대시보드</MudNavLink>
-            <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.CalendarMonth">신고 일정</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">
-            <MudDivider Class="my-2" />
-            <MudStack Spacing="1" Class="px-3 py-2">
-                <div class="admin-footer-item">
-                    <MudIcon Icon="@Icons.Material.Filled.Info" Size="Size.Small" />
-                    <MudText Typo="Typo.caption" Class="ml-2">시스템</MudText>
-                </div>
-                <MudText Typo="Typo.caption" Color="Color.Secondary">
-                    운영 서버: 178.104.200.7
-                </MudText>
-                <MudText Typo="Typo.caption" Color="Color.Secondary">
-                    업데이트: 자동 배포 시스템
-                </MudText>
-                <MudText Typo="Typo.caption" Color="Color.Secondary">
-                    상태: 정상
-                </MudText>
-            </MudStack>
-        </div>
-    </MudDrawer>
 
-    <MudMainContent Class="admin-main">
-        <MudContainer MaxWidth="MaxWidth.False" Class="admin-content">
+        <nav class="admin-nav">
+            <a href="/taxbaik/admin/dashboard" class="admin-nav-link">대시보드</a>
+
+            <details open>
+                <summary>CRM & 세무관리</summary>
+                <a href="/taxbaik/admin/tax-profiles" class="admin-nav-link">세무 프로필</a>
+                <a href="/taxbaik/admin/tax-filing-schedules" class="admin-nav-link">신고 일정</a>
+                <a href="/taxbaik/admin/contracts" class="admin-nav-link">계약 관리</a>
+                <a href="/taxbaik/admin/consulting-activities" class="admin-nav-link">상담 활동</a>
+                <a href="/taxbaik/admin/revenue-trackings" class="admin-nav-link">수익 추적</a>
+            </details>
+
+            <details>
+                <summary>고객 관리</summary>
+                <a href="/taxbaik/admin/clients" class="admin-nav-link">고객 카드</a>
+                <a href="/taxbaik/admin/tax-filings" class="admin-nav-link">세무신고</a>
+            </details>
+
+            <details>
+                <summary>홈페이지</summary>
+                <a href="/taxbaik/admin/announcements" class="admin-nav-link">공지사항</a>
+                <a href="/taxbaik/admin/faqs" class="admin-nav-link">FAQ 관리</a>
+                <a href="/taxbaik/admin/blog" class="admin-nav-link">블로그 관리</a>
+                <a href="/taxbaik/admin/season-simulator" class="admin-nav-link">시즌 시뮬레이터</a>
+            </details>
+
+            <a href="/taxbaik/admin/inquiries" class="admin-nav-link">문의 관리</a>
+            <a href="/taxbaik/admin/settings" class="admin-nav-link">설정</a>
+        </nav>
+
+        <div class="admin-drawer-footer">
+            <div class="admin-footer-item">
+                <span class="material-icons">shield</span>
+                <span>보안 모드</span>
+            </div>
+            <div class="admin-footer-meta">Fluent UI Blazor 기반 관리자 콘솔</div>
+        </div>
+    </aside>
+
+    <main class="admin-content">
+        <div class="admin-content-inner">
             @Body
-        </MudContainer>
-    </MudMainContent>
-</MudLayout>
+        </div>
+    </main>
+</div>
 
 @code {
     private bool drawerOpen = true;
-    private bool expandedCustomerGroup = true;
-    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 string DrawerClass => drawerOpen ? "admin-drawer open" : "admin-drawer";
+
     private void OnLocationChanged(object? sender, LocationChangedEventArgs args)
     {
         _ = InvokeAsync(() => JS.InvokeVoidAsync("taxbaikAdminSession.showLoading"));
     }
 
-    private void ToggleDrawer()
-    {
-        drawerOpen = !drawerOpen;
-    }
+    private void ToggleDrawer() => drawerOpen = !drawerOpen;
 
     public void Dispose()
     {

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

@@ -5,101 +5,47 @@
 @using TaxBaik.Web.Services
 @inject IAnnouncementBrowserClient AnnouncementClient
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>@(Id.HasValue ? "공지 수정" : "공지 등록")</PageTitle>
 
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Homepage</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">@(Id.HasValue ? "공지 수정" : "공지 등록")</MudText>
+        <div class="admin-eyebrow">Homepage</div>
+        <h1 class="admin-page-title">@(Id.HasValue ? "공지 수정" : "공지 등록")</h1>
     </div>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
-    <MudForm @ref="form">
-        <MudGrid>
-            <MudItem xs="12">
-                <MudTextField @bind-Value="model.Title"
-                              Label="제목"
-                              Variant="Variant.Outlined"
-                              Required="true"
-                              RequiredError="제목을 입력하세요."
-                              HelperText="홈페이지 상단 공지 바에 표시되는 텍스트입니다." />
-            </MudItem>
-
-            <MudItem xs="12">
-                <MudTextField @bind-Value="model.Content"
-                              Label="상세 내용 (선택)"
-                              Variant="Variant.Outlined"
-                              Lines="3"
-                              HelperText="부가 설명이 있을 경우 입력합니다. 없으면 제목만 표시됩니다." />
-            </MudItem>
-
-            <MudItem xs="12" sm="6">
-                <MudSelect @bind-Value="model.DisplayType"
-                           Label="유형"
-                           Variant="Variant.Outlined">
-                    <MudSelectItem Value="@("info")">일반 (파란색)</MudSelectItem>
-                    <MudSelectItem Value="@("banner")">배너 (주황색) — 중요 이벤트</MudSelectItem>
-                    <MudSelectItem Value="@("urgent")">긴급 (빨간색) — 마감 임박</MudSelectItem>
-                </MudSelect>
-            </MudItem>
-
-            <MudItem xs="12" sm="6">
-                <MudNumericField @bind-Value="model.SortOrder"
-                                 Label="노출 순서"
-                                 Variant="Variant.Outlined"
-                                 HelperText="숫자가 클수록 먼저 표시됩니다." />
-            </MudItem>
-
-            <MudItem xs="12" sm="6">
-                <MudDatePicker @bind-Date="startsAtDate"
-                               Label="게시 시작일 (비우면 즉시)"
-                               Variant="Variant.Outlined"
-                               DateFormat="yyyy-MM-dd"
-                               Clearable="true" />
-            </MudItem>
-
-            <MudItem xs="12" sm="6">
-                <MudDatePicker @bind-Date="endsAtDate"
-                               Label="게시 종료일 (비우면 무기한)"
-                               Variant="Variant.Outlined"
-                               DateFormat="yyyy-MM-dd"
-                               Clearable="true" />
-            </MudItem>
-
-            <MudItem xs="12">
-                <MudSwitch @bind-Checked="model.IsActive"
-                           Label="@(model.IsActive ? "활성화 (홈페이지에 노출)" : "비활성화 (홈페이지 미노출)")"
-                           Color="Color.Primary" />
-            </MudItem>
-        </MudGrid>
-
-        <div class="d-flex gap-2 mt-4">
-            <MudButton Variant="Variant.Filled" Color="Color.Primary"
-                       StartIcon="@Icons.Material.Filled.Save"
-                       Disabled="isSaving"
-                       @onclick="SaveAsync">
-                @(isSaving ? "저장 중..." : "저장")
-            </MudButton>
-            <MudButton Variant="Variant.Outlined"
-                       @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/announcements"))">
-                취소
-            </MudButton>
+<div class="admin-surface" style="max-width:720px;">
+    <form class="admin-dialog-card" @onsubmit="SaveAsync" @onsubmit:preventDefault="true">
+        <label>제목 * <input class="admin-input" @bind="model.Title" /></label>
+        <label>상세 내용 (선택) <textarea class="admin-input" rows="3" @bind="model.Content"></textarea></label>
+        <label>유형
+            <select class="admin-input" @bind="model.DisplayType">
+                <option value="info">일반 (파란색)</option>
+                <option value="banner">배너 (주황색)</option>
+                <option value="urgent">긴급 (빨간색)</option>
+            </select>
+        </label>
+        <label>노출 순서 <input class="admin-input" type="number" @bind="model.SortOrder" /></label>
+        <label>게시 시작일 <input class="admin-input" type="text" placeholder="yyyy-MM-dd" @bind="StartsAtText" /></label>
+        <label>게시 종료일 <input class="admin-input" type="text" placeholder="yyyy-MM-dd" @bind="EndsAtText" /></label>
+        <label><input type="checkbox" @bind="model.IsActive" /> @(model.IsActive ? "활성화" : "비활성화")</label>
+        <div class="admin-dialog-actions">
+            <button type="submit" class="site-button primary" disabled="@isSaving">저장</button>
+            <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/announcements")'>취소</button>
         </div>
-    </MudForm>
-</MudPaper>
+    </form>
+</div>
 
 @code {
     [Parameter] public int? Id { get; set; }
-
-    private MudForm? form;
     private bool isSaving;
     private DateTime? startsAtDate;
     private DateTime? endsAtDate;
-
     private AnnouncementDto model = new();
+    private string StartsAtText { get => startsAtDate?.ToString("yyyy-MM-dd") ?? ""; set => startsAtDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+    private string EndsAtText { get => endsAtDate?.ToString("yyyy-MM-dd") ?? ""; set => endsAtDate = DateTime.TryParse(value, out var dt) ? dt : null; }
 
     protected override async Task OnInitializedAsync()
     {
@@ -115,15 +61,15 @@
                 }
                 model = new AnnouncementDto
                 {
-                    Id          = entity.Id,
-                    Title       = entity.Title,
-                    Content     = entity.Content,
+                    Id = entity.Id,
+                    Title = entity.Title,
+                    Content = entity.Content,
                     DisplayType = entity.DisplayType,
-                    IsActive    = entity.IsActive,
-                    SortOrder   = entity.SortOrder
+                    IsActive = entity.IsActive,
+                    SortOrder = entity.SortOrder
                 };
                 startsAtDate = entity.StartsAt?.ToLocalTime();
-                endsAtDate   = entity.EndsAt?.ToLocalTime();
+                endsAtDate = entity.EndsAt?.ToLocalTime();
             }
             catch
             {
@@ -134,41 +80,18 @@
 
     private async Task SaveAsync()
     {
-        if (form is null) return;
-        await form.Validate();
-        if (!form.IsValid) return;
-
         isSaving = true;
         try
         {
-            model.StartsAt = startsAtDate.HasValue
-                ? DateTime.SpecifyKind(startsAtDate.Value.Date, DateTimeKind.Local).ToUniversalTime()
-                : null;
-            model.EndsAt = endsAtDate.HasValue
-                ? DateTime.SpecifyKind(endsAtDate.Value.Date.AddDays(1).AddSeconds(-1), DateTimeKind.Local).ToUniversalTime()
-                : null;
-
-            if (Id.HasValue)
-            {
-                var result = await AnnouncementClient.UpdateAsync(Id.Value, 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);
-            }
+            model.StartsAt = startsAtDate.HasValue ? DateTime.SpecifyKind(startsAtDate.Value.Date, DateTimeKind.Local).ToUniversalTime() : null;
+            model.EndsAt = endsAtDate.HasValue ? DateTime.SpecifyKind(endsAtDate.Value.Date.AddDays(1).AddSeconds(-1), DateTimeKind.Local).ToUniversalTime() : null;
+            var result = Id.HasValue ? await AnnouncementClient.UpdateAsync(Id.Value, model) : await AnnouncementClient.CreateAsync(model);
+            await JS.InvokeVoidAsync("alert", result != null ? "공지사항이 저장되었습니다." : "저장 실패");
             Navigation.NavigateTo("/taxbaik/admin/announcements");
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
         }
         finally
         {

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

@@ -4,97 +4,95 @@
 @using TaxBaik.Domain.Entities
 @inject IAnnouncementBrowserClient AnnouncementClient
 @inject NavigationManager Navigation
-@inject IDialogService DialogService
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>공지사항 관리</PageTitle>
 
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Homepage</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">공지사항 관리</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">홈페이지 상단에 노출되는 공지사항을 등록하고 관리합니다.</MudText>
+        <div class="admin-eyebrow">Homepage</div>
+        <h1 class="admin-page-title">공지사항 관리</h1>
+        <p class="admin-page-subtitle">홈페이지 상단에 노출되는 공지사항을 등록하고 관리합니다.</p>
     </div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary"
-               StartIcon="@Icons.Material.Filled.Add"
-               Href="/taxbaik/admin/announcements/create">
-        공지 등록
-    </MudButton>
+    <a class="site-button primary" href="/taxbaik/admin/announcements/create">공지 등록</a>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
+<div class="admin-surface">
     @if (announcements is null)
     {
-        <MudProgressLinear Indeterminate="true" />
+        <Skeleton Count="5" CssClass="taxbaik-skeleton-grid" />
     }
     else if (!announcements.Any())
     {
-        <MudText Class="pa-4 text-muted">등록된 공지사항이 없습니다.</MudText>
+        <div class="muted">등록된 공지사항이 없습니다.</div>
     }
     else
     {
-        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
-            <thead>
-                <tr>
-                    <th>제목</th>
-                    <th>유형</th>
-                    <th>상태</th>
-                    <th>게시 기간</th>
-                    <th>순서</th>
-                    <th></th>
-                </tr>
-            </thead>
-            <tbody>
-                @foreach (var item in announcements)
-                {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
                     <tr>
-                        <td>@item.Title</td>
-                        <td>
-                            <MudChip Size="Size.Small" Color="@GetTypeColor(item.DisplayType)">
-                                @GetTypeLabel(item.DisplayType)
-                            </MudChip>
-                        </td>
-                        <td>
-                            @if (IsCurrentlyActive(item))
-                            {
-                                <MudChip Size="Size.Small" Color="Color.Success">노출 중</MudChip>
-                            }
-                            else if (!item.IsActive)
-                            {
-                                <MudChip Size="Size.Small" Color="Color.Default">비활성</MudChip>
-                            }
-                            else
-                            {
-                                <MudChip Size="Size.Small" Color="Color.Warning">기간 외</MudChip>
-                            }
-                        </td>
-                        <td class="small">
-                            @FormatPeriod(item)
-                        </td>
-                        <td>@item.SortOrder</td>
-                        <td>
-                            <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
-                                <MudButton @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/announcements/{item.Id}/edit"))">
-                                    수정
-                                </MudButton>
-                                <MudButton Color="Color.Error" @onclick="@(() => DeleteAsync(item))">
-                                    삭제
-                                </MudButton>
-                            </MudButtonGroup>
-                        </td>
+                        <th>제목</th>
+                        <th>유형</th>
+                        <th>상태</th>
+                        <th>게시 기간</th>
+                        <th>순서</th>
+                        <th></th>
                     </tr>
-                }
-            </tbody>
-        </MudSimpleTable>
+                </thead>
+                <tbody>
+                    @foreach (var item in announcements)
+                    {
+                        <tr>
+                            <td>@item.Title</td>
+                            <td><span class="status-pill info">@GetTypeLabel(item.DisplayType)</span></td>
+                            <td>
+                                @if (IsCurrentlyActive(item))
+                                {
+                                    <span class="status-pill success">노출 중</span>
+                                }
+                                else if (!item.IsActive)
+                                {
+                                    <span class="status-pill default">비활성</span>
+                                }
+                                else
+                                {
+                                    <span class="status-pill warning">기간 외</span>
+                                }
+                            </td>
+                            <td class="small">@FormatPeriod(item)</td>
+                            <td>@item.SortOrder</td>
+                            <td>
+                                <div class="admin-actions">
+                                    <button type="button" class="admin-icon-button" @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/announcements/{item.Id}/edit"))">✎</button>
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteAsync(item))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
     }
-</MudPaper>
+</div>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<Announcement>? announcements;
 
-    protected override async Task OnInitializedAsync()
+    protected override async Task OnAfterRenderAsync(bool firstRender)
     {
-        await LoadAsync();
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadAsync();
+                StateHasChanged();
+            }
+        }
     }
 
     private async Task LoadAsync()
@@ -105,36 +103,32 @@
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
             announcements = [];
         }
     }
 
     private async Task DeleteAsync(Announcement item)
     {
-        var confirmed = await DialogService.ShowMessageBox(
-            "공지 삭제",
-            $"'{item.Title}' 공지를 삭제하시겠습니까?",
-            yesText: "삭제", cancelText: "취소");
-
-        if (confirmed != true) return;
+        var confirmed = await JS.InvokeAsync<bool>("confirm", $"'{item.Title}' 공지를 삭제하시겠습니까?");
+        if (!confirmed) return;
 
         try
         {
             var success = await AnnouncementClient.DeleteAsync(item.Id);
             if (success)
             {
-                Snackbar.Add("공지사항이 삭제되었습니다.", Severity.Success);
+                await JS.InvokeVoidAsync("alert", "공지사항이 삭제되었습니다.");
                 await LoadAsync();
             }
             else
             {
-                Snackbar.Add("삭제 실패", Severity.Error);
+                await JS.InvokeVoidAsync("alert", "삭제 실패");
             }
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
         }
     }
 
@@ -143,28 +137,21 @@
         if (!a.IsActive) return false;
         var now = DateTime.UtcNow;
         if (a.StartsAt.HasValue && a.StartsAt > now) return false;
-        if (a.EndsAt.HasValue   && a.EndsAt   < now) return false;
+        if (a.EndsAt.HasValue && a.EndsAt < now) return false;
         return true;
     }
 
     private static string FormatPeriod(Announcement a)
     {
         var start = a.StartsAt?.ToLocalTime().ToString("MM/dd") ?? "즉시";
-        var end   = a.EndsAt?.ToLocalTime().ToString("MM/dd")   ?? "무기한";
+        var end = a.EndsAt?.ToLocalTime().ToString("MM/dd") ?? "무기한";
         return $"{start} ~ {end}";
     }
 
-    private static Color GetTypeColor(string type) => type switch
-    {
-        "urgent" => Color.Error,
-        "banner" => Color.Warning,
-        _        => Color.Info
-    };
-
     private static string GetTypeLabel(string type) => type switch
     {
         "urgent" => "긴급",
         "banner" => "배너",
-        _        => "일반"
+        _ => "일반"
     };
 }

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

@@ -6,77 +6,53 @@
 @inject BlogService BlogService
 @inject ICategoryRepository CategoryRepository
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>새 포스트 작성</PageTitle>
-
 <section class="admin-page-hero">
     <div>
-        <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 class="admin-eyebrow">Content</div>
+        <h1 class="admin-page-title">새 포스트 작성</h1>
+        <p class="admin-page-subtitle">새로운 블로그 포스트를 작성합니다.</p>
     </div>
-    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+    <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/blog")'>취소</button>
 </section>
 
-<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" />
-
-        <MudSelect @bind-Value="model.CategoryId" Label="카테고리"
-            Variant="Variant.Outlined" Class="mb-4">
-            @foreach (var category in categories)
-            {
-                <MudSelectItem Value="@category.Id">@category.Name</MudSelectItem>
-            }
-        </MudSelect>
-
-        <MudTextField @bind-Value="model.Content" Label="본문"
-            Variant="Variant.Outlined" Lines="10" Class="mb-4" Required="true" />
-
-        <MudTextField @bind-Value="model.Tags" Label="태그 (쉼표로 구분)"
-            Variant="Variant.Outlined" Class="mb-4" />
-
-        <MudTextField @bind-Value="model.SeoTitle" Label="SEO 제목"
-            Variant="Variant.Outlined" Class="mb-4" />
-
-        <MudTextField @bind-Value="model.SeoDescription" Label="SEO 설명"
-            Variant="Variant.Outlined" Lines="3" Class="mb-4" />
-
-        <MudCheckBox @bind-Checked="model.IsPublished" Label="즉시 발행" Class="mb-4" />
-
-        <div class="d-flex gap-2">
-            <MudButton Variant="Variant.Filled" Color="Color.Primary"
-                @onclick="SavePost">저장</MudButton>
+<div class="admin-surface mt-4">
+    <form class="admin-dialog-card" @onsubmit="SavePost" @onsubmit:preventDefault="true">
+        <label>제목 * <input class="admin-input" @bind="model.Title" /></label>
+        <label>카테고리
+            <select class="admin-input" @bind="CategoryIdText">
+                <option value="">선택하세요</option>
+                @foreach (var category in categories)
+                {
+                    <option value="@category.Id.ToString()">@category.Name</option>
+                }
+            </select>
+        </label>
+        <label>본문 * <textarea class="admin-input" rows="10" @bind="model.Content"></textarea></label>
+        <label>태그 (쉼표로 구분) <input class="admin-input" @bind="model.Tags" /></label>
+        <label>SEO 제목 <input class="admin-input" @bind="model.SeoTitle" /></label>
+        <label>SEO 설명 <textarea class="admin-input" rows="3" @bind="model.SeoDescription"></textarea></label>
+        <label><input type="checkbox" @bind="model.IsPublished" /> 즉시 발행</label>
+        <div class="admin-dialog-actions">
+            <button type="submit" class="site-button primary">저장</button>
         </div>
-    </MudForm>
-</MudPaper>
+    </form>
+</div>
 
 @code {
-    private MudForm? form;
     private List<Domain.Entities.Category> categories = [];
     private CreatePostModel model = new();
+    private string CategoryIdText { get => model.CategoryId?.ToString() ?? ""; set => model.CategoryId = int.TryParse(value, out var id) ? id : null; }
 
     protected override async Task OnInitializedAsync()
     {
         categories = (await CategoryRepository.GetAllAsync()).ToList();
     }
 
-    private void GoBack()
-    {
-        Navigation.NavigateTo("/taxbaik/admin/blog");
-    }
-
     private async Task SavePost()
     {
-        if (form == null)
-            return;
-
-        await form.Validate();
-        if (!form.IsValid)
-            return;
-
         try
         {
             await BlogService.CreateAsync(new CreateBlogPostDto
@@ -90,12 +66,12 @@
                 IsPublished = model.IsPublished
             });
 
-            Snackbar.Add("포스트가 저장되었습니다.", Severity.Success);
+            await JS.InvokeVoidAsync("alert", "포스트가 저장되었습니다.");
             Navigation.NavigateTo("/taxbaik/admin/blog");
         }
         catch (ValidationException ex)
         {
-            Snackbar.Add(ex.Message, Severity.Error);
+            await JS.InvokeVoidAsync("alert", ex.Message);
         }
     }
 

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

@@ -6,76 +6,60 @@
 @inject BlogService BlogService
 @inject ICategoryRepository CategoryRepository
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
-@inject IDialogService DialogService
+@inject IJSRuntime JS
 
 <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 class="admin-eyebrow">Content</div>
+        <h1 class="admin-page-title">포스트 수정</h1>
+        <p class="admin-page-subtitle">블로그 포스트를 수정합니다.</p>
     </div>
-    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+    <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/blog")'>취소</button>
 </section>
 
 @if (isLoading)
 {
-    <MudProgressLinear Color="Color.Primary" Indeterminate="true" Class="mt-4" />
+    <div class="admin-surface mt-4"><Skeleton Count="4" CssClass="taxbaik-skeleton-grid" /></div>
 }
 else if (post == null)
 {
-    <MudAlert Severity="Severity.Error" Class="mt-4">포스트를 찾을 수 없습니다.</MudAlert>
+    <div class="admin-surface mt-4">포스트를 찾을 수 없습니다.</div>
 }
 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" />
-
-            <MudSelect @bind-Value="model.CategoryId" Label="카테고리"
-                Variant="Variant.Outlined" Class="mb-4">
-                @foreach (var category in categories)
-                {
-                    <MudSelectItem Value="@category.Id">@category.Name</MudSelectItem>
-                }
-            </MudSelect>
-
-            <MudTextField @bind-Value="model.Content" Label="본문"
-                Variant="Variant.Outlined" Lines="10" Class="mb-4" Required="true" />
-
-            <MudTextField @bind-Value="model.Tags" Label="태그 (쉼표로 구분)"
-                Variant="Variant.Outlined" Class="mb-4" />
-
-            <MudTextField @bind-Value="model.SeoTitle" Label="SEO 제목"
-                Variant="Variant.Outlined" Class="mb-4" />
-
-            <MudTextField @bind-Value="model.SeoDescription" Label="SEO 설명"
-                Variant="Variant.Outlined" Lines="3" Class="mb-4" />
-
-            <MudCheckBox @bind-Checked="model.IsPublished" Label="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 class="admin-surface mt-4">
+        <form class="admin-dialog-card" @onsubmit="SavePost" @onsubmit:preventDefault="true">
+            <label>제목 * <input class="admin-input" @bind="model.Title" /></label>
+            <label>카테고리
+                <select class="admin-input" @bind="CategoryIdText">
+                    <option value="">선택하세요</option>
+                    @foreach (var category in categories)
+                    {
+                        <option value="@category.Id.ToString()">@category.Name</option>
+                    }
+                </select>
+            </label>
+            <label>본문 * <textarea class="admin-input" rows="10" @bind="model.Content"></textarea></label>
+            <label>태그 (쉼표로 구분) <input class="admin-input" @bind="model.Tags" /></label>
+            <label>SEO 제목 <input class="admin-input" @bind="model.SeoTitle" /></label>
+            <label>SEO 설명 <textarea class="admin-input" rows="3" @bind="model.SeoDescription"></textarea></label>
+            <label><input type="checkbox" @bind="model.IsPublished" /> 발행</label>
+            <div class="admin-dialog-actions">
+                <button type="submit" class="site-button primary">저장</button>
+                <button type="button" class="site-button secondary" @onclick="DeletePost">삭제</button>
             </div>
-        </MudForm>
-    </MudPaper>
+        </form>
+    </div>
 }
 
 @code {
-    [Parameter]
-    public int Id { get; set; }
-
-    private MudForm? form;
+    [Parameter] public int Id { get; set; }
     private Domain.Entities.BlogPost? post;
     private List<Domain.Entities.Category> categories = [];
     private EditPostModel model = new();
     private bool isLoading = true;
+    private string CategoryIdText { get => model.CategoryId?.ToString() ?? ""; set => model.CategoryId = int.TryParse(value, out var id) ? id : null; }
 
     protected override async Task OnInitializedAsync()
     {
@@ -90,7 +74,7 @@ else
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"포스트 로드 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"포스트 로드 실패: {ex.Message}");
         }
         finally
         {
@@ -109,20 +93,9 @@ else
         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;
-
+        if (post == null) return;
         try
         {
             await BlogService.UpdateAsync(post.Id, new CreateBlogPostDto
@@ -135,43 +108,22 @@ else
                 SeoDescription = model.SeoDescription,
                 IsPublished = model.IsPublished
             });
-
-            Snackbar.Add("포스트가 저장되었습니다.", Severity.Success);
+            await JS.InvokeVoidAsync("alert", "포스트가 저장되었습니다.");
             Navigation.NavigateTo("/taxbaik/admin/blog");
         }
         catch (ValidationException ex)
         {
-            Snackbar.Add(ex.Message, Severity.Error);
-        }
-        catch (Exception ex)
-        {
-            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", ex.Message);
         }
     }
 
     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);
-        }
+        if (post == null) return;
+        if (!await JS.InvokeAsync<bool>("confirm", "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.")) return;
+        await BlogService.DeleteAsync(post.Id);
+        await JS.InvokeVoidAsync("alert", "포스트가 삭제되었습니다.");
+        Navigation.NavigateTo("/taxbaik/admin/blog");
     }
 
     private class EditPostModel

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

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

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

@@ -4,185 +4,123 @@
 @inject ClientService ClientService
 @inject ConsultationService ConsultationService
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <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 class="admin-eyebrow">Client Details</div>
+        <h1 class="admin-page-title">고객 상세</h1>
+        <p class="admin-page-subtitle">고객 정보와 상담 이력을 관리합니다.</p>
     </div>
 </section>
 
 @if (client == null)
 {
-    <MudText>고객을 찾을 수 없습니다.</MudText>
-    return;
+    <div class="admin-surface mt-4">고객을 찾을 수 없습니다.</div>
 }
+else
+{
+    <div class="admin-page-actions">
+        <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/clients")'>목록으로</button>
+        <a class="site-button secondary" href="@($"/taxbaik/admin/clients/{ClientId}/edit")">수정</a>
+    </div>
 
-<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>
+    <div class="admin-detail-grid">
+        <section class="admin-surface">
+            <h3 class="admin-section-title">고객 정보</h3>
+            <div class="admin-kv-grid">
+                <div><span>이름</span><strong>@client.Name</strong></div>
+                <div><span>상호</span><strong>@(client.CompanyName ?? "-")</strong></div>
+                <div><span>연락처</span><strong>@(client.Phone ?? "-")</strong></div>
+                <div><span>이메일</span><strong>@(client.Email ?? "-")</strong></div>
+                <div><span>서비스</span><strong>@(client.ServiceType ?? "-")</strong></div>
+                <div><span>사업자 유형</span><strong>@(client.TaxType ?? "-")</strong></div>
+                <div><span>유입 경로</span><strong>@(client.Source ?? "-")</strong></div>
+                <div><span>등록일</span><strong>@client.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd")</strong></div>
                 @if (!string.IsNullOrWhiteSpace(client.Memo))
                 {
-                    <MudItem xs="12">
-                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">메모</MudText>
-                        <MudText Style="white-space: pre-wrap;">@client.Memo</MudText>
-                    </MudItem>
+                    <div class="span-2"><span>메모</span><strong style="white-space: pre-wrap;">@client.Memo</strong></div>
                 }
-            </MudGrid>
-        </MudPaper>
-    </MudItem>
+            </div>
+        </section>
 
-    <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>
+        <section class="admin-surface">
+            <div class="admin-section-header compact">
+                <div>
+                    <h3 class="admin-section-title">상담 이력</h3>
+                </div>
+                <button type="button" class="site-button primary" @onclick="OpenAddConsultation">+ 상담 추가</button>
+            </div>
 
             @if (showAddForm)
             {
-                <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>
+                <form class="admin-dialog-card mb-4" @onsubmit="AddConsultation" @onsubmit:preventDefault="true">
+                    <label>상담일 <input class="admin-input" type="text" placeholder="2026-06-29" @bind="ConsultationDateText" /></label>
+                    <label>서비스 분야
+                        <select class="admin-input" @bind="newServiceType">
+                            <option value="">선택하세요</option>
+                            @foreach (var t in ClientService.ServiceTypes)
+                            {
+                                <option value="@t">@t</option>
+                            }
+                        </select>
+                    </label>
+                    <label>상담 내용 * <textarea class="admin-input" rows="3" @bind="newSummary"></textarea></label>
+                    <label>결과
+                        <select class="admin-input" @bind="newResult">
+                            <option value="">-</option>
+                            @foreach (var r in ConsultationService.Results)
+                            {
+                                <option value="@r">@r</option>
+                            }
+                        </select>
+                    </label>
+                    <label>수임료 (원) <input class="admin-input" type="text" placeholder="100000" @bind="FeeText" /></label>
+                    <div class="admin-dialog-actions">
+                        <button type="submit" class="site-button primary">저장</button>
+                        <button type="button" class="site-button secondary" @onclick='() => showAddForm = false'>취소</button>
+                    </div>
+                </form>
             }
 
             @if (consultations.Count == 0)
             {
-                <MudText Color="Color.Secondary">상담 이력이 없습니다.</MudText>
+                <p class="muted">상담 이력이 없습니다.</p>
             }
             else
             {
-                <MudList T="string" Dense="true">
+                <div class="admin-activity-list">
                     @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>
+                        <article class="admin-activity-card">
+                            <div class="admin-activity-head">
+                                <div>
+                                    <span class="muted">@c.ConsultationDate.ToString("yyyy-MM-dd") @(string.IsNullOrEmpty(c.ServiceType) ? "" : $"· {c.ServiceType}")</span>
+                                </div>
+                                <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteConsultation(c.Id))">✕</button>
+                            </div>
+                            <p style="white-space: pre-wrap;">@c.Summary</p>
+                            @if (!string.IsNullOrEmpty(c.Result))
+                            {
+                                <span class="status-pill info">@c.Result</span>
+                            }
+                            @if (c.Fee.HasValue)
+                            {
+                                <div class="muted">수임료: @c.Fee.Value.ToString("N0")원</div>
+                            }
+                        </article>
                     }
-                </MudList>
+                </div>
             }
-        </MudPaper>
-    </MudItem>
-</MudGrid>
+        </section>
+    </div>
+}
 
 @code {
-    [Parameter]
-    public int ClientId { get; set; }
-
+    [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 = "";
@@ -190,10 +128,10 @@
     private string newResult = "";
     private decimal? newFee;
 
-    protected override async Task OnInitializedAsync()
-    {
-        await LoadAll();
-    }
+    private string ConsultationDateText { get => newDate?.ToString("yyyy-MM-dd") ?? ""; set => newDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+    private string FeeText { get => newFee?.ToString() ?? ""; set => newFee = decimal.TryParse(value, out var d) ? d : null; }
+
+    protected override async Task OnInitializedAsync() => await LoadAll();
 
     private async Task LoadAll()
     {
@@ -215,6 +153,12 @@
     {
         try
         {
+            if (string.IsNullOrWhiteSpace(newSummary))
+            {
+                await JS.InvokeVoidAsync("alert", "상담 내용을 입력하세요.");
+                return;
+            }
+
             var c = new Domain.Entities.Consultation
             {
                 ClientId = ClientId,
@@ -224,21 +168,23 @@
                 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);
+            await JS.InvokeVoidAsync("alert", "상담이 추가되었습니다.");
         }
         catch (ValidationException ex)
         {
-            Snackbar.Add(ex.Message, Severity.Error);
+            await JS.InvokeVoidAsync("alert", ex.Message);
         }
     }
 
     private async Task DeleteConsultation(int id)
     {
+        if (!await JS.InvokeAsync<bool>("confirm", "이 상담을 삭제하시겠습니까?")) return;
         await ConsultationService.DeleteAsync(id);
         consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
-        Snackbar.Add("삭제되었습니다.", Severity.Info);
+        await JS.InvokeVoidAsync("alert", "삭제되었습니다.");
     }
 }

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

@@ -6,117 +6,74 @@
 @using TaxBaik.Domain.Entities
 @inject IClientBrowserClient ClientClient
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <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 class="admin-eyebrow">CRM</div>
+        <h1 class="admin-page-title">@(Id.HasValue ? "고객 수정" : "고객 등록")</h1>
     </div>
-    <MudButton Variant="Variant.Outlined" Href="/taxbaik/admin/clients"
-               StartIcon="@Icons.Material.Filled.ArrowBack">목록으로</MudButton>
+    <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/clients")'>목록으로</button>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0" Style="max-width:720px;">
+<div class="admin-surface" style="max-width:720px;">
     @if (isLoading)
     {
-        <MudProgressLinear Indeterminate="true" />
+        <Skeleton Count="5" CssClass="taxbaik-skeleton-grid" />
     }
     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>
+        <form class="admin-dialog-card" @onsubmit="SaveAsync" @onsubmit:preventDefault="true">
+            <label>고객명 * <input class="admin-input" @bind="dto.Name" /></label>
+            <label>회사명 <input class="admin-input" @bind="dto.CompanyName" /></label>
+            <label>연락처 <input class="admin-input" @bind="dto.Phone" /></label>
+            <label>이메일 <input class="admin-input" type="email" @bind="dto.Email" /></label>
+            <label>서비스 유형
+                <select class="admin-input" @bind="dto.ServiceType">
+                    <option value="">선택하세요</option>
+                    @foreach (var t in ClientService.ServiceTypes)
+                    {
+                        <option value="@t">@t</option>
+                    }
+                </select>
+            </label>
+            <label>세금 유형
+                <select class="admin-input" @bind="dto.TaxType">
+                    <option value="">선택하세요</option>
+                    @foreach (var t in ClientService.TaxTypes)
+                    {
+                        <option value="@t">@t</option>
+                    }
+                </select>
+            </label>
+            <label>상태
+                <select class="admin-input" @bind="dto.Status">
+                    <option value="active">활성</option>
+                    <option value="inactive">비활성</option>
+                </select>
+            </label>
+            <label>유입 경로
+                <select class="admin-input" @bind="dto.Source">
+                    <option value="">선택하세요</option>
+                    @foreach (var s in ClientService.Sources)
+                    {
+                        <option value="@s">@s</option>
+                    }
+                </select>
+            </label>
+            <label>메모 <textarea class="admin-input" rows="4" @bind="dto.Memo"></textarea></label>
+            <div class="admin-dialog-actions">
+                <button type="submit" class="site-button primary" disabled="@isSaving">저장</button>
+                <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/clients")'>취소</button>
+            </div>
+        </form>
     }
-</MudPaper>
+</div>
 
 @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;
 
@@ -129,7 +86,7 @@
                 var client = await ClientClient.GetByIdAsync(Id.Value);
                 if (client is null)
                 {
-                    Snackbar.Add("고객을 찾을 수 없습니다.", Severity.Error);
+                    await JS.InvokeVoidAsync("alert", "고객을 찾을 수 없습니다.");
                     Navigation.NavigateTo("/taxbaik/admin/clients");
                     return;
                 }
@@ -145,46 +102,42 @@
                     Source = client.Source,
                     Memo = client.Memo
                 };
-            }
-            catch (Exception ex)
-            {
-                Snackbar.Add($"오류: {ex.Message}", Severity.Error);
-                Navigation.NavigateTo("/taxbaik/admin/clients");
-                return;
-            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
+            Navigation.NavigateTo("/taxbaik/admin/clients");
+            return;
+        }
         }
         isLoading = false;
     }
 
     private async Task SaveAsync()
     {
-        await form.Validate();
-        if (!isValid) return;
-
         isSaving = true;
         try
         {
+            if (string.IsNullOrWhiteSpace(dto.Name))
+            {
+                await JS.InvokeVoidAsync("alert", "고객명을 입력하세요.");
+                return;
+            }
             if (Id.HasValue)
             {
                 var result = await ClientClient.UpdateAsync(Id.Value, dto);
-                if (result != null)
-                    Snackbar.Add("고객 정보가 수정되었습니다.", Severity.Success);
-                else
-                    Snackbar.Add("수정에 실패했습니다.", Severity.Error);
+                await JS.InvokeVoidAsync("alert", result != null ? "고객 정보가 수정되었습니다." : "수정에 실패했습니다.");
             }
             else
             {
                 var result = await ClientClient.CreateAsync(dto);
-                if (result != null)
-                    Snackbar.Add("고객이 등록되었습니다.", Severity.Success);
-                else
-                    Snackbar.Add("등록에 실패했습니다.", Severity.Error);
+                await JS.InvokeVoidAsync("alert", result != null ? "고객이 등록되었습니다." : "등록에 실패했습니다.");
             }
             Navigation.NavigateTo("/taxbaik/admin/clients");
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
         }
         finally
         {

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

@@ -4,131 +4,94 @@
 @using TaxBaik.Domain.Entities
 @inject IClientBrowserClient ClientClient
 @inject NavigationManager Navigation
-@inject IDialogService DialogService
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <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 class="admin-eyebrow">CRM</div>
+        <h1 class="admin-page-title">고객 관리</h1>
+        <p class="admin-page-subtitle">고객 카드를 등록하고 상담 이력을 관리합니다.</p>
     </div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary"
-               StartIcon="@Icons.Material.Filled.PersonAdd"
-               Href="/taxbaik/admin/clients/create">
-        고객 등록
-    </MudButton>
+    <button type="button" class="site-button primary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/clients/create")'>고객 등록</button>
 </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>
+<div class="admin-surface mb-3 pa-3">
+    <div class="admin-filter-grid">
+        <input class="admin-input" placeholder="검색 (이름·연락처·회사명)" @bind="searchText" @onkeyup="OnSearchKeyUp" />
+        <select class="admin-input" @bind="statusFilter">
+            <option value="">전체</option>
+            <option value="active">활성</option>
+            <option value="inactive">비활성</option>
+        </select>
+        <button type="button" class="site-button secondary" @onclick="SearchAsync">검색</button>
+        <button type="button" class="site-button secondary" @onclick="ResetAsync">초기화</button>
+    </div>
+</div>
 
-<MudPaper Class="admin-surface" Elevation="0">
+<div class="admin-surface">
     @if (clients is null)
     {
-        <MudProgressLinear Indeterminate="true" />
+        <Skeleton Count="6" CssClass="taxbaik-skeleton-grid" />
     }
     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>
+        <div class="muted mt-4">등록된 고객이 없습니다.</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)
-                {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
                     <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($"/taxbaik/admin/clients/{c.Id}/edit"))">
-                                    수정
-                                </MudButton>
-                                <MudButton Color="Color.Error" @onclick="@(() => DeleteAsync(c))">
-                                    삭제
-                                </MudButton>
-                            </MudButtonGroup>
-                        </td>
+                        <th>이름</th>
+                        <th>회사명</th>
+                        <th>연락처</th>
+                        <th>서비스</th>
+                        <th>세금 유형</th>
+                        <th>상태</th>
+                        <th>유입 경로</th>
+                        <th>등록일</th>
+                        <th></th>
                     </tr>
-                }
-            </tbody>
-        </MudSimpleTable>
-
-        @* 페이징 *@
+                </thead>
+                <tbody>
+                    @foreach (var c in clients)
+                    {
+                        <tr>
+                            <td><strong>@c.Name</strong></td>
+                            <td>@(c.CompanyName ?? "—")</td>
+                            <td>@(c.Phone ?? "—")</td>
+                            <td>@(c.ServiceType ?? "—")</td>
+                            <td>@(c.TaxType ?? "—")</td>
+                            <td>@(c.Status == "active" ? "활성" : "비활성")</td>
+                            <td>@(c.Source ?? "—")</td>
+                            <td class="small">@c.CreatedAt.ToLocalTime().ToString("yy.MM.dd")</td>
+                            <td>
+                                <div class="admin-row-actions">
+                                    <button type="button" class="admin-icon-button" @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/clients/{c.Id}/edit"))">✎</button>
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteAsync(c))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
         @if (totalPages > 1)
         {
-            <div class="d-flex justify-center pa-3">
-                <MudPagination BoundaryCount="1" MiddleCount="3"
-                               Count="@totalPages" Selected="@currentPage"
-                               SelectedChanged="@OnPageChanged" />
+            <div class="admin-pagination">
+                <button type="button" class="site-button secondary" disabled="@(currentPage <= 1)" @onclick="PreviousPage">이전</button>
+                <span>@currentPage / @totalPages</span>
+                <button type="button" class="site-button secondary" disabled="@(currentPage >= totalPages)" @onclick="NextPage">다음</button>
             </div>
         }
-        <MudText Typo="Typo.caption" Class="pa-2 text-muted">총 @(totalCount)명</MudText>
+        <div class="admin-table-footer">총 @(totalCount)명</div>
     }
-</MudPaper>
+</div>
 
 @code {
+    [CascadingParameter] private Task<AuthenticationState>? AuthStateTask { get; set; }
     private List<Client>? clients;
     private string searchText = "";
     private string statusFilter = "";
@@ -137,81 +100,56 @@
     private int totalPages;
     private const int PageSize = 20;
 
-    protected override async Task OnInitializedAsync() => await LoadAsync();
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadAsync();
+                StateHasChanged();
+            }
+        }
+    }
 
     private async Task LoadAsync()
     {
         try
         {
-            var (items, total) = await ClientClient.GetPagedAsync(
-                currentPage, PageSize,
-                string.IsNullOrEmpty(statusFilter) ? null : statusFilter,
-                string.IsNullOrEmpty(searchText) ? null : searchText);
-
+            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);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
             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 SearchAsync() { currentPage = 1; await LoadAsync(); }
+    private async Task ResetAsync() { searchText = ""; statusFilter = ""; currentPage = 1; await LoadAsync(); }
+    private async Task PreviousPage() { if (currentPage > 1) { currentPage--; await LoadAsync(); } }
+    private async Task NextPage() { if (currentPage < totalPages) { currentPage++; await LoadAsync(); } }
+    private async Task OnSearchKeyUp(KeyboardEventArgs e) { if (e.Key == "Enter") await SearchAsync(); }
     private async Task DeleteAsync(Client client)
     {
-        var confirmed = await DialogService.ShowMessageBox(
-            "고객 삭제",
-            $"'{client.Name}' 고객을 삭제하시겠습니까? 관련 데이터도 함께 삭제됩니다.",
-            yesText: "삭제", cancelText: "취소");
-
-        if (confirmed != true) return;
-
+        var confirmed = await JS.InvokeAsync<bool>("confirm", $"'{client.Name}' 고객을 삭제하시겠습니까? 관련 데이터도 함께 삭제됩니다.");
+        if (!confirmed) return;
         try
         {
             var success = await ClientClient.DeleteAsync(client.Id);
             if (success)
             {
-                Snackbar.Add($"{client.Name} 고객이 삭제되었습니다.", Severity.Success);
+                await JS.InvokeVoidAsync("alert", $"{client.Name} 고객이 삭제되었습니다.");
                 await LoadAsync();
             }
-            else
-            {
-                Snackbar.Add("삭제에 실패했습니다.", Severity.Error);
-            }
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
         }
-        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 IJSRuntime JS
+
+<PageTitle>고객사 등록</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">Settings</div>
+        <h1 class="admin-page-title">새 고객사 등록</h1>
+        <p class="admin-page-subtitle">새로운 고객사를 추가합니다.</p>
+    </div>
+    <button type="button" class="site-button secondary" @onclick="GoBack">취소</button>
+</section>
+
+<div class="admin-surface mt-4">
+    <CompanyForm ButtonText="등록" OnSubmit="HandleCreate" OnCancel="GoBack" />
+</div>
+
+@code {
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/companies");
+    }
+
+    private async Task HandleCreate(CompanyForm.CompanyFormModel model)
+    {
+        try
+        {
+            await ApiClient.PostAsync<object>("company", new
+            {
+                companyCode = model.CompanyCode,
+                companyName = model.CompanyName,
+                contactPerson = model.ContactPerson,
+                phone = model.Phone,
+                email = model.Email,
+                memo = model.Memo
+            });
+
+            await JS.InvokeVoidAsync("alert", "고객사가 등록되었습니다.");
+            Navigation.NavigateTo("/taxbaik/admin/companies");
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"등록 실패: {ex.Message}");
+        }
+    }
+}

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

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

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

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

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

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

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

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

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

@@ -8,193 +8,205 @@
 
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Overview</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">대시보드</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">문의 흐름과 콘텐츠 상태를 한 화면에서 확인합니다.</MudText>
+        <div class="admin-eyebrow">Overview</div>
+        <h1 class="admin-page-title">대시보드</h1>
+        <p class="admin-page-subtitle">문의 흐름과 콘텐츠 상태를 한 화면에서 확인합니다.</p>
     </div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add" Href="/taxbaik/admin/blog/create">
-        새 포스트 작성
-    </MudButton>
+    <button type="button" class="site-button primary" @onclick='() => Nav.NavigateTo("/taxbaik/admin/blog/create")'>새 포스트 작성</button>
 </section>
 
-<!-- Metrics Grid - Pure HTML div instead of MudGrid to ensure proper layout -->
-<div class="admin-metric-grid">
-    <div class="admin-metric-card accent-blue cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries"))' style="cursor: pointer;">
-        <div style="display: flex; flex-direction: column; gap: 12px; height: 100%;">
-            <span style="font-size: 0.75rem; color: #999; text-transform: uppercase; font-weight: 600;">이번달 문의</span>
-            <div style="display: flex; justify-content: space-between; align-items: center; flex: 1;">
-                <span style="font-size: 2rem; font-weight: 700; color: #1565c0;">@summary.ThisMonthInquiries</span>
-                <span style="font-size: 2.5rem; opacity: 0.15; color: #1976d2;">💬</span>
-            </div>
-            <span style="font-size: 0.9rem; color: #666;">월간 상담 유입 (클릭 시 이동)</span>
-        </div>
-    </div>
-
-    <div class="admin-metric-card accent-amber cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries?status=new"))' style="cursor: pointer;">
-        <div style="display: flex; flex-direction: column; gap: 12px; height: 100%;">
-            <span style="font-size: 0.75rem; color: #999; text-transform: uppercase; font-weight: 600;">신규 문의</span>
-            <div style="display: flex; justify-content: space-between; align-items: center; flex: 1;">
-                <span style="font-size: 2rem; font-weight: 700; color: #e65100;">@summary.NewInquiries</span>
-                <span style="font-size: 2.5rem; opacity: 0.15; color: #f57c00;">⚠️</span>
-            </div>
-            <span style="font-size: 0.9rem; color: #666;">처리 대기 (클릭 시 이동)</span>
-        </div>
-    </div>
-
-    <div class="admin-metric-card accent-slate cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))' style="cursor: pointer;">
-        <div style="display: flex; flex-direction: column; gap: 12px; height: 100%;">
-            <span style="font-size: 0.75rem; color: #999; text-transform: uppercase; font-weight: 600;">전체 포스트</span>
-            <div style="display: flex; justify-content: space-between; align-items: center; flex: 1;">
-                <span style="font-size: 2rem; font-weight: 700; color: #455a64;">@summary.TotalPosts</span>
-                <span style="font-size: 2.5rem; opacity: 0.15; color: #607d8b;">📄</span>
-            </div>
-            <span style="font-size: 0.9rem; color: #666;">콘텐츠 자산 (클릭 시 이동)</span>
-        </div>
-    </div>
-
-    <div class="admin-metric-card accent-green cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))' style="cursor: pointer;">
-        <div style="display: flex; flex-direction: column; gap: 12px; height: 100%;">
-            <span style="font-size: 0.75rem; color: #999; text-transform: uppercase; font-weight: 600;">발행된 포스트</span>
-            <div style="display: flex; justify-content: space-between; align-items: center; flex: 1;">
-                <span style="font-size: 2rem; font-weight: 700; color: #2e7d32;">@summary.PublishedPosts</span>
-                <span style="font-size: 2.5rem; opacity: 0.15; color: #388e3c;">🌐</span>
-            </div>
-            <span style="font-size: 0.9rem; color: #666;">검색 노출 대상 (클릭 시 이동)</span>
-        </div>
-    </div>
-</div>
-
-@if (upcomingFilings.Count > 0)
+@if (summary is null)
 {
-    <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 class="admin-metric-grid">
+        <Skeleton Count="4" CssClass="taxbaik-skeleton-grid" />
+    </div>
+    <div class="admin-surface mt-4">
+        <Skeleton Count="4" CssClass="taxbaik-skeleton-grid" />
+    </div>
+    <div class="admin-surface mt-4">
+        <Skeleton Count="4" CssClass="taxbaik-skeleton-grid" />
+    </div>
+}
+else
+{
+    <div class="admin-metric-grid">
+        <div class="admin-metric-card accent-blue cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries"))'>
+            <div class="metric-card-inner">
+                <span class="metric-label">이번달 문의</span>
+                <div class="metric-value-row">
+                    <span class="metric-value blue">@summary.ThisMonthInquiries</span>
+                    <span class="metric-icon">💬</span>
+                </div>
+                <span class="metric-hint">월간 상담 유입</span>
             </div>
-            <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>
+
+        <div class="admin-metric-card accent-amber cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/inquiries?status=new"))'>
+            <div class="metric-card-inner">
+                <span class="metric-label">신규 문의</span>
+                <div class="metric-value-row">
+                    <span class="metric-value amber">@summary.NewInquiries</span>
+                    <span class="metric-icon">⚠️</span>
+                </div>
+                <span class="metric-hint">처리 대기</span>
+            </div>
+        </div>
+
+        <div class="admin-metric-card accent-slate cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))'>
+            <div class="metric-card-inner">
+                <span class="metric-label">전체 포스트</span>
+                <div class="metric-value-row">
+                    <span class="metric-value slate">@summary.TotalPosts</span>
+                    <span class="metric-icon">📄</span>
+                </div>
+                <span class="metric-hint">콘텐츠 자산</span>
+            </div>
+        </div>
+
+        <div class="admin-metric-card accent-green cursor-pointer" @onclick='(() => Nav.NavigateTo("/taxbaik/admin/blog"))'>
+            <div class="metric-card-inner">
+                <span class="metric-label">발행된 포스트</span>
+                <div class="metric-value-row">
+                    <span class="metric-value green">@summary.PublishedPosts</span>
+                    <span class="metric-icon">🌐</span>
+                </div>
+                <span class="metric-hint">검색 노출 대상</span>
+            </div>
+        </div>
+    </div>
 }
 
-<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. (이름 클릭 시 상세 관리 화면으로 연계)</MudText>
+@if (upcomingFilings.Count == 0)
+{
+    <div class="admin-surface mt-4">이번 달 마감 임박 신고가 없습니다.</div>
+}
+else
+{
+    <div class="admin-surface mt-4">
+        <div class="admin-section-header">
+            <div>
+                <h3 class="admin-section-title">이번 달 마감 임박 신고</h3>
+                <p class="muted">30일 이내 신고 예정 건</p>
+            </div>
+            <a class="site-button secondary" href="/taxbaik/admin/tax-filings">전체 일정 보기</a>
+        </div>
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>고객</th>
+                        <th>신고 유형</th>
+                        <th>기한</th>
+                        <th>D-day</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var f in upcomingFilings)
+                    {
+                        var dday = (f.DueDate.Date - DateTime.Today).Days;
+                        <tr>
+                            <td><a href="@($"/taxbaik/admin/clients/{f.ClientId}")">@f.ClientName</a></td>
+                            <td>@f.FilingType</td>
+                            <td>@f.DueDate.ToString("yyyy-MM-dd")</td>
+                            <td>
+                                @if (dday < 0)
+                                {
+                                    <span class="status-pill dark">기한 초과 (@(-dday)일)</span>
+                                }
+                                else if (dday <= 7)
+                                {
+                                    <span class="status-pill danger">D-@dday</span>
+                                }
+                                else
+                                {
+                                    <span>D-@dday</span>
+                                }
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
         </div>
-        <MudButton Variant="Variant.Outlined" Color="Color.Primary" Href="/taxbaik/admin/inquiries">문의 전체 보기</MudButton>
     </div>
-    <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
-        <thead>
-            <tr>
-                <th>이름</th>
-                <th>전화</th>
-                <th>분야</th>
-                <th>상태</th>
-                <th>날짜</th>
-            </tr>
-        </thead>
-        <tbody>
-            @foreach (var inquiry in summary.RecentInquiries)
-            {
-                <tr>
-                    <td>
-                        <MudLink Href="@($"/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 T="string" Size="Size.Small" Color="@StatusColor(inquiry.Status)">
-                            @GetStatusLabel(inquiry.Status)
-                        </MudChip>
-                    </td>
-                    <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
-                </tr>
-            }
-        </tbody>
-    </MudSimpleTable>
-</MudPaper>
+}
+
+@if (summary is not null)
+{
+    <div class="admin-surface mt-4">
+        <div class="admin-section-header">
+            <div>
+                <h3 class="admin-section-title">최근 문의</h3>
+                <p class="muted">최근 유입된 상담 요청을 빠르게 확인합니다.</p>
+            </div>
+            <a class="site-button secondary" href="/taxbaik/admin/inquiries">문의 전체 보기</a>
+        </div>
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>이름</th>
+                        <th>전화</th>
+                        <th>분야</th>
+                        <th>상태</th>
+                        <th>날짜</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var inquiry in summary.RecentInquiries)
+                    {
+                        <tr>
+                            <td><a href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">@inquiry.Name</a></td>
+                            <td>@inquiry.Phone</td>
+                            <td>@inquiry.ServiceType</td>
+                            <td><span class="status-pill @GetStatusClass(inquiry.Status)">@GetStatusLabel(inquiry.Status)</span></td>
+                            <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    </div>
+}
 
 @code {
-    private AdminDashboardSummary summary = new(0, 0, 0, 0, []);
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private AdminDashboardSummary? summary;
     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)
     {
-        try
+        if (firstRender && AuthStateTask != null)
         {
-            // API 클라이언트 사용 (서비스 직접 호출 X)
-            var summaryTask = DashboardClient.GetSummaryAsync();
-            var filingsTask = DashboardClient.GetUpcomingFilingsAsync(30);
-
-            await Task.WhenAll(summaryTask, filingsTask);
-            summary = await summaryTask;
-            upcomingFilings = (await filingsTask).ToList();
-        }
-        catch (Exception ex)
-        {
-            errorMessage = "대시보드 데이터를 불러올 수 없습니다.";
-            Console.Error.WriteLine($"Dashboard error: {ex.Message}");
-        }
-        finally
-        {
-            isLoading = false;
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                try
+                {
+                    var summaryTask = DashboardClient.GetSummaryAsync();
+                    var filingsTask = DashboardClient.GetUpcomingFilingsAsync(30);
+                    await Task.WhenAll(summaryTask, filingsTask);
+                    summary = await summaryTask;
+                    upcomingFilings = (await filingsTask).ToList();
+                }
+                catch (Exception ex)
+                {
+                    Console.Error.WriteLine($"Dashboard error: {ex.Message}");
+                }
+                StateHasChanged();
+            }
         }
     }
 
     private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);
-
-    private static Color StatusColor(string status) => status switch
+    private static string GetStatusClass(string status) => status switch
     {
-        "new"        => Color.Warning,
-        "consulting" => Color.Info,
-        "contracted" => Color.Success,
-        "rejected"   => Color.Error,
-        "closed"     => Color.Dark,
-        _            => Color.Default
+        "new" => "warning",
+        "consulting" => "info",
+        "contracted" => "success",
+        "rejected" => "danger",
+        "closed" => "dark",
+        _ => "default"
     };
 }

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

@@ -5,85 +5,52 @@
 @using TaxBaik.Domain.Entities
 @inject IFaqBrowserClient FaqClient
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <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 class="admin-eyebrow">홈페이지</div>
+        <h1 class="admin-page-title">@(Id.HasValue ? "FAQ 수정" : "FAQ 등록")</h1>
     </div>
-    <MudButton Variant="Variant.Outlined" Href="/taxbaik/admin/faqs"
-               StartIcon="@Icons.Material.Filled.ArrowBack">목록으로</MudButton>
+    <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/faqs")'>목록으로</button>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0" Style="max-width:720px;">
+<div class="admin-surface" style="max-width:720px;">
     @if (isLoading)
     {
-        <MudProgressLinear Indeterminate="true" />
+        <Skeleton Count="4" CssClass="taxbaik-skeleton-grid" />
     }
     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>
+        <form class="admin-dialog-card" @onsubmit="SaveAsync" @onsubmit:preventDefault="true">
+            <label>질문 * <textarea class="admin-input" rows="3" @bind="faq.Question"></textarea></label>
+            <label>답변 * <textarea class="admin-input" rows="6" @bind="faq.Answer"></textarea></label>
+            <label>카테고리
+                <select class="admin-input" @bind="faq.Category">
+                    <option value="">선택하세요</option>
+                    @foreach (var cat in FaqService.Categories)
+                    {
+                        <option value="@cat">@cat</option>
+                    }
+                </select>
+            </label>
+            <label>정렬 순서 <input class="admin-input" type="number" min="0" max="9999" @bind="SortOrderText" /></label>
+            <label><input type="checkbox" @bind="faq.IsActive" /> 노출 중</label>
+            <div class="admin-dialog-actions">
+                <button type="submit" class="site-button primary" disabled="@isSaving">저장</button>
+                <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/faqs")'>취소</button>
+            </div>
+        </form>
     }
-</MudPaper>
+</div>
 
 @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;
+    private string SortOrderText { get => faq.SortOrder.ToString(); set => faq.SortOrder = int.TryParse(value, out var n) ? n : 0; }
 
     protected override async Task OnInitializedAsync()
     {
@@ -94,7 +61,7 @@
                 var existing = await FaqClient.GetByIdAsync(Id.Value);
                 if (existing is null)
                 {
-                    Snackbar.Add("FAQ를 찾을 수 없습니다.", Severity.Error);
+                    await JS.InvokeVoidAsync("alert", "FAQ를 찾을 수 없습니다.");
                     Navigation.NavigateTo("/taxbaik/admin/faqs");
                     return;
                 }
@@ -102,7 +69,7 @@
             }
             catch (Exception ex)
             {
-                Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+                await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
                 Navigation.NavigateTo("/taxbaik/admin/faqs");
                 return;
             }
@@ -112,33 +79,30 @@
 
     private async Task SaveAsync()
     {
-        await form.Validate();
-        if (!isValid) return;
-
         isSaving = true;
         try
         {
+            if (string.IsNullOrWhiteSpace(faq.Question) || string.IsNullOrWhiteSpace(faq.Answer))
+            {
+                await JS.InvokeVoidAsync("alert", "질문과 답변을 입력하세요.");
+                return;
+            }
+
             if (Id.HasValue)
             {
                 var result = await FaqClient.UpdateAsync(Id.Value, faq);
-                if (result != null)
-                    Snackbar.Add("FAQ가 수정되었습니다.", Severity.Success);
-                else
-                    Snackbar.Add("수정 실패", Severity.Error);
+                await JS.InvokeVoidAsync("alert", result != null ? "FAQ가 수정되었습니다." : "수정 실패");
             }
             else
             {
                 var result = await FaqClient.CreateAsync(faq);
-                if (result != null)
-                    Snackbar.Add("FAQ가 등록되었습니다.", Severity.Success);
-                else
-                    Snackbar.Add("등록 실패", Severity.Error);
+                await JS.InvokeVoidAsync("alert", result != null ? "FAQ가 등록되었습니다." : "등록 실패");
             }
             Navigation.NavigateTo("/taxbaik/admin/faqs");
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
         }
         finally
         {

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

@@ -4,100 +4,82 @@
 @using TaxBaik.Domain.Entities
 @inject IFaqBrowserClient FaqClient
 @inject NavigationManager Navigation
-@inject IDialogService DialogService
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <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 class="admin-eyebrow">홈페이지</div>
+        <h1 class="admin-page-title">FAQ 관리</h1>
+        <p class="admin-page-subtitle">홈페이지 자주 묻는 질문을 등록하고 순서를 관리합니다.</p>
     </div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary"
-               StartIcon="@Icons.Material.Filled.Add"
-               Href="/taxbaik/admin/faqs/create">
-        FAQ 등록
-    </MudButton>
+    <a class="site-button primary" href="/taxbaik/admin/faqs/create">FAQ 등록</a>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
+<div class="admin-surface">
     @if (faqs is null)
     {
-        <MudProgressLinear Indeterminate="true" />
+        <Skeleton Count="5" CssClass="taxbaik-skeleton-grid" />
     }
     else if (!faqs.Any())
     {
-        <div class="pa-6 text-center">
-            <MudIcon Icon="@Icons.Material.Filled.QuestionAnswer" Style="font-size:3rem; opacity:.3;" />
-            <MudText Class="mt-2 text-muted">등록된 FAQ가 없습니다.</MudText>
-        </div>
+        <div class="muted">등록된 FAQ가 없습니다.</div>
     }
     else
     {
-        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
-            <thead>
-                <tr>
-                    <th style="width:60px;">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 faqs)
-                {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
                     <tr>
-                        <td class="text-center">
-                            <MudText Typo="Typo.body2">@item.SortOrder</MudText>
-                        </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($"/taxbaik/admin/faqs/{item.Id}/edit"))">
-                                    수정
-                                </MudButton>
-                                <MudButton Color="Color.Error" @onclick="@(() => DeleteAsync(item))">
-                                    삭제
-                                </MudButton>
-                            </MudButtonGroup>
-                        </td>
+                        <th>순서</th>
+                        <th>질문</th>
+                        <th>카테고리</th>
+                        <th>상태</th>
+                        <th></th>
                     </tr>
-                }
-            </tbody>
-        </MudSimpleTable>
-        <MudText Typo="Typo.caption" Class="pa-2 text-muted">
-            총 @(faqs.Count)개 · 노출 중 @(faqs.Count(f => f.IsActive))개
-        </MudText>
+                </thead>
+                <tbody>
+                    @foreach (var item in faqs)
+                    {
+                        <tr>
+                            <td>@item.SortOrder</td>
+                            <td>@item.Question</td>
+                            <td>@(string.IsNullOrEmpty(item.Category) ? "" : item.Category)</td>
+                            <td><span class="status-pill @(item.IsActive ? "success" : "default")">@(item.IsActive ? "노출 중" : "비활성")</span></td>
+                            <td>
+                                <div class="admin-actions">
+                                    <button type="button" class="admin-icon-button" @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/faqs/{item.Id}/edit"))">✎</button>
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteAsync(item))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+        <div class="muted mt-2">총 @(faqs.Count)개 · 노출 중 @(faqs.Count(f => f.IsActive))개</div>
     }
-</MudPaper>
+</div>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<Faq>? faqs;
 
-    protected override async Task OnInitializedAsync() => await LoadAsync();
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadAsync();
+                StateHasChanged();
+            }
+        }
+    }
 
     private async Task LoadAsync()
     {
@@ -107,36 +89,32 @@
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
             faqs = [];
         }
     }
 
     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;
+        var confirmed = await JS.InvokeAsync<bool>("confirm", $"'{item.Question}' 항목을 삭제하시겠습니까?");
+        if (!confirmed) return;
 
         try
         {
             var success = await FaqClient.DeleteAsync(item.Id);
             if (success)
             {
-                Snackbar.Add("FAQ가 삭제되었습니다.", Severity.Success);
+                await JS.InvokeVoidAsync("alert", "FAQ가 삭제되었습니다.");
                 await LoadAsync();
             }
             else
             {
-                Snackbar.Add("삭제 실패", Severity.Error);
+                await JS.InvokeVoidAsync("alert", "삭제 실패");
             }
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
         }
     }
 }

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

@@ -5,51 +5,41 @@
 @using TaxBaik.Web.Components.Admin.Forms
 @inject InquiryService InquiryService
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <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 class="admin-eyebrow">Customer Relations</div>
+        <h1 class="admin-page-title">새 문의 등록</h1>
+        <p class="admin-page-subtitle">고객 문의를 등록합니다. (전화, 오프라인 등)</p>
     </div>
-    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+    <button type="button" class="site-button secondary" @onclick="GoBack">취소</button>
 </section>
 
-<MudPaper Class="pa-4 mt-4" Elevation="1">
+<div class="admin-surface mt-4">
     <InquiryForm ButtonText="등록" OnSubmit="HandleCreate" OnCancel="GoBack" />
-</MudPaper>
+</div>
 
 @code {
-    private void GoBack()
-    {
-        Navigation.NavigateTo("/taxbaik/admin/inquiries");
-    }
+    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);
+            await InquiryService.SubmitAsync(model.Name, model.Phone, model.ServiceType, model.Message, model.Email, ipAddress: "admin-registered");
+            await JS.InvokeVoidAsync("alert", "문의가 등록되었습니다.");
             Navigation.NavigateTo("/taxbaik/admin/inquiries");
         }
         catch (ValidationException ex)
         {
-            Snackbar.Add(ex.Message, Severity.Error);
+            await JS.InvokeVoidAsync("alert", ex.Message);
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"등록 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"등록 실패: {ex.Message}");
         }
     }
 }

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

@@ -3,113 +3,75 @@
 @using TaxBaik.Web.Services
 @inject IInquiryBrowserClient InquiryClient
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>문의 상세</PageTitle>
 
 <section class="admin-page-hero">
     <div>
-        <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 class="admin-eyebrow">Inquiry Details</div>
+        <h1 class="admin-page-title">문의 상세</h1>
+        <p class="admin-page-subtitle">문의 정보를 확인하고 처리 상태를 관리합니다.</p>
     </div>
 </section>
 
 @if (inquiry != null)
 {
-    <MudButton Variant="Variant.Outlined"
-               Color="Color.Primary"
-               StartIcon="@Icons.Material.Filled.ArrowBack"
-               @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/inquiries"))">
-        문의 목록으로
-    </MudButton>
+    <div class="admin-page-actions">
+        <button type="button" class="site-button secondary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/inquiries")'>문의 목록으로</button>
+    </div>
 
-    <MudGrid Class="mt-4">
-        <MudItem xs="12" md="8">
-            <MudPaper Class="pa-4" Elevation="1">
-                <MudText Typo="Typo.h6" Class="mb-3">문의 정보</MudText>
-                <MudGrid>
-                    <MudItem xs="12" sm="6">
-                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이름</MudText>
-                        <MudText>@inquiry.Name</MudText>
-                    </MudItem>
-                    <MudItem xs="12" sm="6">
-                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">연락처</MudText>
-                        <MudText>@inquiry.Phone</MudText>
-                    </MudItem>
-                    <MudItem xs="12" sm="6">
-                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이메일</MudText>
-                        <MudText>@(inquiry.Email ?? "-")</MudText>
-                    </MudItem>
-                    <MudItem xs="12" sm="6">
-                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">분야</MudText>
-                        <MudText>@inquiry.ServiceType</MudText>
-                    </MudItem>
-                    <MudItem xs="12">
-                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">문의 내용</MudText>
-                        <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.subtitle2" Color="Color.Secondary">접수일시</MudText>
-                        <MudText>@inquiry.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd HH:mm")</MudText>
-                    </MudItem>
-                </MudGrid>
-            </MudPaper>
+    <div class="admin-detail-grid">
+        <section class="admin-surface">
+            <h3 class="admin-section-title">문의 정보</h3>
+            <div class="admin-kv-grid">
+                <div><span>이름</span><strong>@inquiry.Name</strong></div>
+                <div><span>연락처</span><strong>@inquiry.Phone</strong></div>
+                <div><span>이메일</span><strong>@(inquiry.Email ?? "-")</strong></div>
+                <div><span>분야</span><strong>@inquiry.ServiceType</strong></div>
+                <div class="span-2"><span>문의 내용</span><strong style="white-space: pre-wrap;">@inquiry.Message</strong></div>
+                <div><span>접수일시</span><strong>@inquiry.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd HH:mm")</strong></div>
+            </div>
+        </section>
 
-            <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>
+        <section class="admin-surface">
+            <h3 class="admin-section-title">담당자 메모</h3>
+            <textarea class="admin-input" rows="6" @bind="adminMemo"></textarea>
+            <div class="admin-dialog-actions mt-3">
+                <button type="button" class="site-button primary" @onclick="SaveMemo">메모 저장</button>
+            </div>
+        </section>
 
-        <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>
+        <section class="admin-surface">
+            <h3 class="admin-section-title">처리 상태</h3>
+            <div class="admin-stack">
+                @foreach (var (key, label) in InquiryStatusMapper.Labels)
+                {
+                    <button type="button" class="@GetStatusButtonClass(key)" @onclick="@(() => OnStatusChanged(key))">@label</button>
+                }
+            </div>
+        </section>
 
-            @if (inquiry.ClientId == null)
-            {
-                <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="@($"/taxbaik/admin/clients/{inquiry.ClientId}")">
-                        고객 카드 보기
-                    </MudButton>
-                </MudPaper>
-            }
-        </MudItem>
-    </MudGrid>
+        @if (inquiry.ClientId == null)
+        {
+            <section class="admin-surface">
+                <h3 class="admin-section-title">고객 카드 생성</h3>
+                <p class="muted">이 문의를 고객 카드로 등록합니다.</p>
+                <button type="button" class="site-button primary" @onclick="ConvertToClient">고객으로 등록</button>
+            </section>
+        }
+        else
+        {
+            <section class="admin-surface">
+                <h3 class="admin-section-title">연결된 고객</h3>
+                <a class="site-button secondary" href="@($"/taxbaik/admin/clients/{inquiry.ClientId}")">고객 카드 보기</a>
+            </section>
+        }
+    </div>
 }
 else
 {
-    <MudText>문의를 찾을 수 없습니다.</MudText>
+    <div class="admin-surface">문의를 찾을 수 없습니다.</div>
 }
 
 @code {
@@ -134,16 +96,16 @@ else
             if (success)
             {
                 inquiry.Status = status;
-                Snackbar.Add("상태가 변경되었습니다.", Severity.Success);
+                await JS.InvokeVoidAsync("alert", "상태가 변경되었습니다.");
             }
             else
             {
-                Snackbar.Add("상태 변경에 실패했습니다.", Severity.Error);
+                await JS.InvokeVoidAsync("alert", "상태 변경에 실패했습니다.");
             }
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
         }
     }
 
@@ -156,16 +118,16 @@ else
             if (success)
             {
                 inquiry.AdminMemo = adminMemo;
-                Snackbar.Add("메모가 저장되었습니다.", Severity.Success);
+                await JS.InvokeVoidAsync("alert", "메모가 저장되었습니다.");
             }
             else
             {
-                Snackbar.Add("메모 저장에 실패했습니다.", Severity.Error);
+                await JS.InvokeVoidAsync("alert", "메모 저장에 실패했습니다.");
             }
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
         }
     }
 
@@ -184,26 +146,19 @@ else
             {
                 inquiry.ClientId = clientId;
                 inquiry.Status = "consulting";
-                Snackbar.Add("고객 카드가 생성되었습니다.", Severity.Success);
+                await JS.InvokeVoidAsync("alert", "고객 카드가 생성되었습니다.");
             }
             else
             {
-                Snackbar.Add("고객 카드 생성에 실패했습니다.", Severity.Error);
+                await JS.InvokeVoidAsync("alert", "고객 카드 생성에 실패했습니다.");
             }
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
         }
     }
 
-    private Color StatusColor(string status) => status switch
-    {
-        "new"        => Color.Default,
-        "consulting" => Color.Info,
-        "contracted" => Color.Success,
-        "rejected"   => Color.Error,
-        "closed"     => Color.Dark,
-        _            => Color.Default
-    };
+    private string GetStatusButtonClass(string status)
+        => inquiry?.Status == status ? "site-button primary" : "site-button secondary";
 }

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

@@ -5,45 +5,39 @@
 @using TaxBaik.Web.Components.Admin.Forms
 @inject InquiryService InquiryService
 @inject NavigationManager Navigation
-@inject ISnackbar Snackbar
-@inject IDialogService DialogService
+@inject IJSRuntime JS
 
 <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 class="admin-eyebrow">Customer Relations</div>
+        <h1 class="admin-page-title">문의 수정</h1>
+        <p class="admin-page-subtitle">고객 문의 정보를 수정합니다.</p>
     </div>
-    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+    <button type="button" class="site-button secondary" @onclick="GoBack">취소</button>
 </section>
 
 @if (isLoading)
 {
-    <MudProgressLinear Color="Color.Primary" Indeterminate="true" Class="mt-4" />
+    <div class="admin-surface mt-4"><Skeleton Count="4" CssClass="taxbaik-skeleton-grid" /></div>
 }
 else if (inquiry == null)
 {
-    <MudAlert Severity="Severity.Error" Class="mt-4">문의를 찾을 수 없습니다.</MudAlert>
+    <div class="admin-surface mt-4">문의를 찾을 수 없습니다.</div>
 }
 else
 {
-    <MudPaper Class="pa-4 mt-4" Elevation="1">
+    <div class="admin-surface mt-4">
         <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>
+        <div class="mt-4">
+            <button type="button" class="site-button secondary danger" @onclick="DeleteInquiry">문의 삭제</button>
+        </div>
+    </div>
 }
 
 @code {
-    [Parameter]
-    public int Id { get; set; }
-
+    [Parameter] public int Id { get; set; }
     private Domain.Entities.Inquiry? inquiry;
     private InquiryForm.InquiryFormModel? formModel;
     private bool isLoading = true;
@@ -69,7 +63,7 @@ else
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"문의 로드 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"문의 로드 실패: {ex.Message}");
         }
         finally
         {
@@ -77,16 +71,11 @@ else
         }
     }
 
-    private void GoBack()
-    {
-        Navigation.NavigateTo("/taxbaik/admin/inquiries");
-    }
+    private void GoBack() => Navigation.NavigateTo("/taxbaik/admin/inquiries");
 
     private async Task HandleUpdate(InquiryForm.InquiryFormModel model)
     {
-        if (inquiry == null)
-            return;
-
+        if (inquiry == null) return;
         try
         {
             inquiry.Name = model.Name;
@@ -97,47 +86,35 @@ else
             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);
+            await JS.InvokeVoidAsync("alert", "문의가 수정되었습니다.");
             Navigation.NavigateTo("/taxbaik/admin/inquiries");
         }
         catch (ValidationException ex)
         {
-            Snackbar.Add(ex.Message, Severity.Error);
+            await JS.InvokeVoidAsync("alert", ex.Message);
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"수정 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"수정 실패: {ex.Message}");
         }
     }
 
     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;
-
+        if (inquiry == null) return;
+        if (!await JS.InvokeAsync<bool>("confirm", "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.")) return;
         try
         {
             await InquiryService.DeleteAsync(inquiry.Id);
-            Snackbar.Add("문의가 삭제되었습니다.", Severity.Success);
+            await JS.InvokeVoidAsync("alert", "문의가 삭제되었습니다.");
             Navigation.NavigateTo("/taxbaik/admin/inquiries");
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"삭제 실패: {ex.Message}");
         }
     }
 }

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

@@ -7,50 +7,59 @@
 
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Customer Requests</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">문의 관리</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">상담 요청을 상태별로 확인하고 후속 조치를 기록합니다.</MudText>
+        <div class="admin-eyebrow">Customer Requests</div>
+        <h1 class="admin-page-title">문의 관리</h1>
+        <p class="admin-page-subtitle">상담 요청을 상태별로 확인하고 후속 조치를 기록합니다.</p>
     </div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add"
-        Href="/taxbaik/admin/inquiries/create">새 문의 등록</MudButton>
+    <button type="button" class="site-button primary" @onclick='() => Navigation.NavigateTo("/taxbaik/admin/inquiries/create")'>새 문의 등록</button>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
-@if (isLoading)
-{
-    <MudProgressCircular Indeterminate="true" Class="ma-4" />
-}
-else
-{
-    <MudTabs Rounded="true" Elevation="0" Class="admin-tabs">
-        <MudTabPanel Text="전체">
-            <InquiryTable Inquiries="allInquiries" Status="" />
-        </MudTabPanel>
-        <MudTabPanel Text="신규">
-            <InquiryTable Inquiries="allInquiries" Status="new" />
-        </MudTabPanel>
-        <MudTabPanel Text="상담중">
-            <InquiryTable Inquiries="allInquiries" Status="consulting" />
-        </MudTabPanel>
-        <MudTabPanel Text="계약완료">
-            <InquiryTable Inquiries="allInquiries" Status="contracted" />
-        </MudTabPanel>
-        <MudTabPanel Text="거절">
-            <InquiryTable Inquiries="allInquiries" Status="rejected" />
-        </MudTabPanel>
-        <MudTabPanel Text="종결">
-            <InquiryTable Inquiries="allInquiries" Status="closed" />
-        </MudTabPanel>
-    </MudTabs>
-}
-</MudPaper>
+<div class="admin-surface">
+    @if (isLoading)
+    {
+        <Skeleton Count="6" CssClass="taxbaik-skeleton-grid" />
+    }
+    else
+    {
+        <div class="admin-tabbar">
+            <button type="button" class="admin-tab active">전체</button>
+            <button type="button" class="admin-tab">신규</button>
+            <button type="button" class="admin-tab">상담중</button>
+            <button type="button" class="admin-tab">계약완료</button>
+            <button type="button" class="admin-tab">거절</button>
+            <button type="button" class="admin-tab">종결</button>
+        </div>
+        <InquiryTable Inquiries="allInquiries" Status="" />
+    }
+</div>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+    [Inject] private NavigationManager Navigation { get; set; } = default!;
+
     private bool isLoading = true;
     private IReadOnlyList<Domain.Entities.Inquiry> allInquiries = [];
 
-    protected override async Task OnInitializedAsync()
+    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);

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

@@ -1,4 +1,5 @@
 @page "/admin/login"
+@using Microsoft.FluentUI.AspNetCore.Components
 @using System.ComponentModel.DataAnnotations
 @layout TaxBaik.Web.Components.Admin.Layout.BlankLayout
 @attribute [AllowAnonymous]
@@ -10,41 +11,40 @@
 
 <PageTitle>로그인</PageTitle>
 
-<MudContainer MaxWidth="MaxWidth.Small" Class="admin-login-page d-flex align-center justify-center" Style="min-height: 100vh;">
-    <MudPaper Class="pa-8" Elevation="3" Style="width: 100%; max-width: 400px;">
-        <MudText Typo="Typo.h4" Class="mb-6 text-center">관리자 로그인</MudText>
-
-        <form @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"
-                       autocomplete="username"
-                       @bind-Value="model.Username" />
-
-            <InputText type="password"
-                       class="mud-input mud-input-outlined mud-input-root mud-input-root-adorned-start mb-4"
-                       style="width: 100%; min-height: 56px; padding: 16px 14px;"
-                       placeholder="비밀번호"
-                       autocomplete="current-password"
-                       @bind-Value="model.Password" />
-
-            <div class="mb-4">
-                <InputCheckbox class="mud-checkbox" @bind-Value="model.RememberMe" />
-                <label style="margin-left: 8px; cursor: pointer;">아이디 저장</label>
+<div class="admin-login-page">
+    <div class="admin-login-card admin-surface">
+        <div class="admin-login-brand">
+            <span class="admin-brand-mark">T</span>
+            <div>
+                <div class="admin-brand-title">TaxBaik</div>
+                <div class="admin-brand-subtitle">관리자 로그인</div>
             </div>
+        </div>
+
+        <form class="admin-login-form" @onsubmit="HandleLogin" @onsubmit:preventDefault>
+            <label class="admin-field">
+                <span class="admin-field-label">사용자명</span>
+                <input class="admin-input" type="text" placeholder="사용자명" @bind="model.Username" autocomplete="username" />
+            </label>
+
+            <label class="admin-field">
+                <span class="admin-field-label">비밀번호</span>
+                <input class="admin-input" type="password" placeholder="비밀번호" @bind="model.Password" autocomplete="current-password" />
+            </label>
+
+            <label class="admin-login-remember">
+                <input type="checkbox" @bind="model.RememberMe" />
+                <span>아이디 저장</span>
+            </label>
 
             @if (!string.IsNullOrEmpty(errorMessage))
             {
-                <MudAlert Severity="Severity.Error" Class="mb-4">@errorMessage</MudAlert>
+                <div class="admin-inline-alert error" role="alert">@errorMessage</div>
             }
 
-            <button type="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;"
-                    disabled="@isLoading">
+            <button type="submit" class="site-button primary admin-login-submit" disabled="@isLoading">
                 @if (isLoading)
                 {
-                    <MudProgressCircular Size="Size.Small" Indeterminate="true" Class="mr-2" />
                     <span>로그인 중...</span>
                 }
                 else
@@ -53,8 +53,8 @@
                 }
             </button>
         </form>
-    </MudPaper>
-</MudContainer>
+    </div>
+</div>
 
 @code {
     private bool isLoading = false;

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

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

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

@@ -7,162 +7,92 @@
 
 <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 class="admin-eyebrow">Season Preview</div>
+        <h1 class="admin-page-title">시즌 시뮬레이터</h1>
+        <p class="admin-page-subtitle">날짜를 선택해 홈페이지 시즌 화면이 어떻게 보이는지 미리 확인합니다.</p>
     </div>
 </section>
 
-<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>
+<div class="admin-detail-grid">
+    <section class="admin-surface">
+        <h3 class="admin-section-title">시뮬레이션 날짜</h3>
+        <input class="admin-input" type="text" placeholder="yyyy-MM-dd" @bind="SimulationDateText" />
+        <div class="admin-divider"></div>
+        <div class="admin-stack">
             @foreach (var season in TaxSeasonCalendar.Seasons)
             {
-                <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>
+                <button type="button" class="site-button secondary" @onclick="@(() => JumpToSeason(season))">@season.StartMonth/@season.StartDay - @season.Name</button>
             }
-        </MudPaper>
-    </MudItem>
+        </div>
+    </section>
 
-    <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>
+    <section class="admin-surface">
+        <h3 class="admin-section-title">홈페이지 미리보기</h3>
+        <p class="muted">@(simulationDate?.ToString("yyyy년 MM월 dd일") ?? "날짜를 선택하세요")</p>
+        @if (activeSeason != null)
+        {
+            <span class="status-pill warning">@activeSeason.Name 시즌 활성</span>
+            <div class="season-preview">
+                @if (activeSeason.DaysUntilDeadline <= 7 && activeSeason.DaysUntilDeadline >= 0)
+                {
+                    <div class="season-badge">D-@activeSeason.DaysUntilDeadline 마감 임박</div>
+                }
+                <div class="season-headline">@activeSeason.HeroHeadline</div>
+                <div class="season-subtext">@activeSeason.HeroSubtext</div>
+                <div class="season-cta">@activeSeason.CtaText</div>
+            </div>
+            <div class="admin-kv-grid mt-4">
+                <div><span>활성 시즌 키</span><strong><code>@activeSeason.Key</code></strong></div>
+                <div><span>마감까지</span><strong>@(activeSeason.DaysUntilDeadline >= 0 ? $"D-{activeSeason.DaysUntilDeadline}" : $"마감 후 @(-activeSeason.DaysUntilDeadline)일")</strong></div>
+                <div><span>포커스 서비스</span><strong>@activeSeason.FocusService</strong></div>
+                <div><span>블로그 카테고리</span><strong>@activeSeason.RelatedCategorySlug</strong></div>
+                <div class="span-2"><span>긴박감 배지 문구</span><strong><code>@activeSeason.UrgencyBadge</code></strong></div>
+            </div>
+        }
+        else
+        {
+            <div class="muted">선택한 날짜는 시즌 비활성 기간입니다. 홈페이지는 기본 Hero를 표시합니다.</div>
+            <div class="season-preview mt-4">
+                <div class="season-headline">사업자 세금, 부동산,<br />가족자산까지</div>
+                <div class="season-subtext">세무사·부동산중개사·보험설계사 자격 보유 | 온라인 맞춤 상담</div>
+                <div class="season-cta">무료 상담 신청</div>
+            </div>
+        }
+    </section>
+</div>
 
-                <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>
+<div class="admin-surface mt-4">
+    <h3 class="admin-section-title">연간 시즌 타임라인</h3>
+    <div class="admin-table-wrap">
+        <table class="admin-table">
+            <thead>
+                <tr>
+                    <th>기간</th>
+                    <th>시즌</th>
+                    <th>블로그 카테고리</th>
+                    <th>상태</th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var s in TaxSeasonCalendar.Seasons)
+                {
+                    var isActive = activeSeason?.Key == s.Key;
                     <tr>
-                        <th>기간</th>
-                        <th>시즌</th>
-                        <th>블로그 카테고리</th>
-                        <th>상태</th>
+                        <td>@s.StartMonth/@s.StartDay ~ @s.EndMonth/@s.EndDay</td>
+                        <td>@s.Name</td>
+                        <td><code>@s.RelatedCategorySlug</code></td>
+                        <td>@(isActive ? "활성" : "비활성")</td>
                     </tr>
-                </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>
+                }
+            </tbody>
+        </table>
+    </div>
+</div>
 
 @code {
     private DateTime? simulationDate = DateTime.Today;
     private CurrentSeasonDto? activeSeason;
+    private string SimulationDateText { get => simulationDate?.ToString("yyyy-MM-dd") ?? ""; set { simulationDate = DateTime.TryParse(value, out var dt) ? dt : null; ComputeSeason(); } }
 
     protected override void OnInitialized() => ComputeSeason();
 
@@ -183,10 +113,7 @@
         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;
+        var badge = ddays <= 7 && ddays >= 0 ? season.UrgencyBadge.Replace("{n}", ddays.ToString()) : season.UrgencyBadge;
 
         activeSeason = new CurrentSeasonDto
         {

TaxBaik.Web/Components/Admin/Pages/Settings/SiteSettings.razor

@@ -5,78 +5,58 @@
 @using TaxBaik.Web.Services
 @using TaxBaik.Domain.Interfaces
 @inject IApiClient ApiClient
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>설정</PageTitle>
 
-<MudContainer MaxWidth="MaxWidth.Large" Class="pa-6">
-    <section class="admin-page-hero">
-        <div>
-            <MudText Typo="Typo.caption" Class="admin-eyebrow">System</MudText>
-            <MudText Typo="Typo.h4" Class="admin-page-title">설정</MudText>
-            <MudText Typo="Typo.body2" Class="admin-page-subtitle">공개 사이트 연락처와 관리자 계정 보안을 관리합니다.</MudText>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">System</div>
+        <h1 class="admin-page-title">설정</h1>
+        <p class="admin-page-subtitle">공개 사이트 연락처와 관리자 계정 보안을 관리합니다.</p>
+    </div>
+</section>
+
+<div class="admin-detail-grid">
+    <section class="admin-surface">
+        <div class="admin-section-header compact">
+            <div>
+                <h3 class="admin-section-title">사이트 정보</h3>
+                <p class="muted">홈페이지와 문의 알림에 노출되는 기본 정보입니다.</p>
+            </div>
         </div>
+
+        <form class="admin-form" @onsubmit="SaveSettings" @onsubmit:preventDefault="true">
+            <label>전화번호<input class="admin-input" @bind="phone" /></label>
+            <label>이메일<input class="admin-input" @bind="email" /></label>
+            <label>카카오 채널 URL<input class="admin-input" @bind="kakaoUrl" /></label>
+            <label>인스타그램<input class="admin-input" @bind="instagramUrl" /></label>
+            <div class="admin-dialog-actions">
+                <button type="submit" class="site-button primary">사이트 정보 저장</button>
+            </div>
+        </form>
     </section>
-</MudContainer>
 
-<MudGrid>
-    <MudItem xs="12" md="7">
-        <MudPaper Class="admin-surface" Elevation="0">
-            <div class="admin-section-header compact">
-                <div>
-                    <MudText Typo="Typo.h6">사이트 정보</MudText>
-                    <MudText Typo="Typo.body2">홈페이지와 문의 알림에 노출되는 기본 정보입니다.</MudText>
-                </div>
+    <section class="admin-surface">
+        <div class="admin-section-header compact">
+            <div>
+                <h3 class="admin-section-title">계정 관리</h3>
+                <p class="muted">비밀번호는 12자 이상으로 관리합니다.</p>
             </div>
-            <MudForm>
-                <MudTextField @bind-Value="phone" Label="전화번호"
-                    Variant="Variant.Outlined" Class="mb-4" />
+        </div>
 
-                <MudTextField @bind-Value="email" Label="이메일"
-                    Variant="Variant.Outlined" Class="mb-4" />
-
-                <MudTextField @bind-Value="kakaoUrl" Label="카카오 채널 URL"
-                    Variant="Variant.Outlined" Class="mb-4" />
-
-                <MudTextField @bind-Value="instagramUrl" Label="인스타그램"
-                    Variant="Variant.Outlined" Class="mb-4" />
-
-                <MudButton Variant="Variant.Filled" Color="Color.Primary"
-                    StartIcon="@Icons.Material.Filled.Save"
-                    @onclick="SaveSettings">사이트 정보 저장</MudButton>
-            </MudForm>
-        </MudPaper>
-    </MudItem>
-
-    <MudItem xs="12" md="5">
-        <MudPaper Class="admin-surface admin-account-card" Elevation="0">
-            <div class="admin-section-header compact">
-                <div>
-                    <MudText Typo="Typo.h6">계정 관리</MudText>
-                    <MudText Typo="Typo.body2">비밀번호는 12자 이상으로 관리합니다.</MudText>
-                </div>
-            </div>
-
-            <MudForm>
-                <MudTextField @bind-Value="currentPassword" Label="현재 비밀번호" InputType="InputType.Password"
-                    Variant="Variant.Outlined" Class="mb-4" />
-
-                <MudTextField @bind-Value="newPassword" Label="새 비밀번호" InputType="InputType.Password"
-                    Variant="Variant.Outlined" Class="mb-4" />
-
-                <MudTextField @bind-Value="confirmNewPassword" Label="새 비밀번호 확인" InputType="InputType.Password"
-                    Variant="Variant.Outlined" Class="mb-4" />
-
-                <MudButton Variant="Variant.Filled" Color="Color.Primary"
-                    Disabled="@isChangingPassword"
-                    StartIcon="@Icons.Material.Filled.LockReset"
-                    @onclick="ChangePassword">
+        <form class="admin-form" @onsubmit="ChangePassword" @onsubmit:preventDefault="true">
+            <label>현재 비밀번호<input class="admin-input" type="password" @bind="currentPassword" /></label>
+            <label>새 비밀번호<input class="admin-input" type="password" @bind="newPassword" /></label>
+            <label>새 비밀번호 확인<input class="admin-input" type="password" @bind="confirmNewPassword" /></label>
+            <div class="admin-dialog-actions">
+                <button type="submit" class="site-button primary" disabled="@isChangingPassword">
                     @(isChangingPassword ? "변경 중..." : "비밀번호 변경")
-                </MudButton>
-            </MudForm>
-        </MudPaper>
-    </MudItem>
-</MudGrid>
+                </button>
+            </div>
+        </form>
+    </section>
+</div>
 
 @code {
     private string phone = "010-4122-8268";
@@ -118,7 +98,7 @@
         }
         catch
         {
-            Snackbar.Add("사이트 설정을 불러오지 못했습니다.", Severity.Warning);
+            await JS.InvokeVoidAsync("alert", "사이트 설정을 불러오지 못했습니다.");
         }
         finally
         {
@@ -141,11 +121,11 @@
 
         if (response?.Message is null)
         {
-            Snackbar.Add("설정 저장에 실패했습니다.", Severity.Error);
+            await JS.InvokeVoidAsync("alert", "설정 저장에 실패했습니다.");
             return;
         }
 
-        Snackbar.Add(response.Message, Severity.Success);
+        await JS.InvokeVoidAsync("alert", response.Message);
     }
 
     private async Task ChangePassword()
@@ -155,13 +135,13 @@
 
         if (string.IsNullOrWhiteSpace(currentPassword) || string.IsNullOrWhiteSpace(newPassword))
         {
-            Snackbar.Add("현재 비밀번호와 새 비밀번호를 입력하세요.", Severity.Warning);
+            await JS.InvokeVoidAsync("alert", "현재 비밀번호와 새 비밀번호를 입력하세요.");
             return;
         }
 
         if (newPassword != confirmNewPassword)
         {
-            Snackbar.Add("새 비밀번호 확인이 일치하지 않습니다.", Severity.Warning);
+            await JS.InvokeVoidAsync("alert", "새 비밀번호 확인이 일치하지 않습니다.");
             return;
         }
 
@@ -177,18 +157,18 @@
 
             if (response?.Message == null)
             {
-                Snackbar.Add("비밀번호 변경에 실패했습니다.", Severity.Error);
+                await JS.InvokeVoidAsync("alert", "비밀번호 변경에 실패했습니다.");
                 return;
             }
 
-            Snackbar.Add(response.Message, Severity.Success);
+            await JS.InvokeVoidAsync("alert", response.Message);
             currentPassword = "";
             newPassword = "";
             confirmNewPassword = "";
         }
         catch
         {
-            Snackbar.Add("비밀번호 변경 중 오류가 발생했습니다.", Severity.Error);
+            await JS.InvokeVoidAsync("alert", "비밀번호 변경 중 오류가 발생했습니다.");
         }
         finally
         {

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

@@ -0,0 +1,204 @@
+@page "/admin/tax-filing-schedules"
+@using TaxBaik.Web.Services.AdminClients
+@inject ITaxFilingScheduleBrowserClient TaxFilingClient
+@inject IClientBrowserClient ClientClient
+@inject IJSRuntime JS
+@attribute [Authorize]
+
+<PageTitle>신고 일정</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">CRM & 세무관리</div>
+        <h1 class="admin-page-title">신고 일정</h1>
+        <p class="admin-page-subtitle">고객별 마감일과 처리 상태를 한 화면에서 관리합니다.</p>
+    </div>
+    <button type="button" class="site-button primary" @onclick="OpenCreateDialog">새 일정 추가</button>
+</section>
+
+<div class="admin-surface">
+    @if (schedules is null)
+    {
+        <Skeleton Count="6" CssClass="taxbaik-skeleton-grid" />
+    }
+    else if (schedules.Count == 0)
+    {
+        <div class="muted">신고 일정이 없습니다.</div>
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>ID</th>
+                        <th>고객</th>
+                        <th>신고 유형</th>
+                        <th>마감일</th>
+                        <th>신고연도</th>
+                        <th>상태</th>
+                        <th>작업</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var item in schedules)
+                    {
+                        var daysLeft = (item.DueDate.Date - DateTime.Today).Days;
+                        <tr>
+                            <td>@item.Id</td>
+                            <td>@clientMap.GetValueOrDefault(item.ClientId, $"Client #{item.ClientId}")</td>
+                            <td>@item.FilingType</td>
+                            <td>@item.DueDate.ToString("yyyy-MM-dd") @(daysLeft >= 0 ? $"(D-{daysLeft})" : $"(마감 {Math.Abs(daysLeft)}일 경과)")</td>
+                            <td>@item.FilingYear</td>
+                            <td>@(item.Status == "completed" ? "완료" : "대기")</td>
+                            <td>
+                                <div class="admin-row-actions">
+                                    @if (item.Status != "completed")
+                                    {
+                                        <button type="button" class="site-button secondary" @onclick="@(async () => await CompleteSchedule(item.Id))">완료</button>
+                                    }
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(async () => await DeleteSchedule(item.Id))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    }
+</div>
+
+<dialog class="admin-dialog" open="@isDialogOpen">
+    <form class="admin-dialog-card" @onsubmit="SaveSchedule" @onsubmit:preventDefault="true">
+        <h3>새 신고 일정 추가</h3>
+        <label>고객
+            <select class="admin-input" @bind="ClientIdText">
+                <option value="">선택하세요</option>
+                @foreach (var client in clients)
+                {
+                    <option value="@client.Id.ToString()">@GetClientDisplayName(client)</option>
+                }
+            </select>
+        </label>
+        <label>신고 유형
+            <select class="admin-input" @bind="scheduleForm.FilingType">
+                <option value="">선택하세요</option>
+                <option value="종합소득세">종합소득세</option>
+                <option value="부가가치세">부가가치세</option>
+                <option value="법인세">법인세</option>
+                <option value="원천세">원천세</option>
+                <option value="종합부동산세">종합부동산세</option>
+                <option value="양도소득세">양도소득세</option>
+                <option value="상속·증여세">상속·증여세</option>
+                <option value="세무조정">세무조정</option>
+            </select>
+        </label>
+        <label>마감일 <input class="admin-input" type="text" placeholder="2026-07-01" @bind="DueDateText" /></label>
+        <label>신고연도 <input class="admin-input" type="text" placeholder="2026" @bind="FilingYearText" /></label>
+        <div class="admin-dialog-actions">
+            <button type="button" class="site-button secondary" @onclick="CloseDialog">취소</button>
+            <button type="submit" class="site-button primary">저장</button>
+        </div>
+    </form>
+</dialog>
+
+@code {
+    [CascadingParameter] private Task<AuthenticationState>? AuthStateTask { get; set; }
+    private List<TaxFilingSchedule>? schedules;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private bool isDialogOpen;
+    private TaxFilingScheduleForm scheduleForm = new();
+    private string ClientIdText { get => scheduleForm.ClientId > 0 ? scheduleForm.ClientId.ToString() : ""; set => scheduleForm.ClientId = int.TryParse(value, out var id) ? id : 0; }
+    private string DueDateText { get => scheduleForm.DueDate?.ToString("yyyy-MM-dd") ?? ""; set => scheduleForm.DueDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+    private string FilingYearText { get => scheduleForm.FilingYear.ToString(); set => scheduleForm.FilingYear = int.TryParse(value, out var year) ? year : DateTime.Now.Year; }
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadData();
+                StateHasChanged();
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            schedules = await TaxFilingClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"데이터 로드 실패: {ex.Message}");
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        scheduleForm = new TaxFilingScheduleForm { FilingYear = DateTime.Now.Year, DueDate = DateTime.Today, ClientId = clients.FirstOrDefault()?.Id ?? 0 };
+        isDialogOpen = true;
+    }
+
+    private async Task SaveSchedule()
+    {
+        if (scheduleForm.ClientId <= 0 || string.IsNullOrWhiteSpace(scheduleForm.FilingType))
+        {
+            await JS.InvokeVoidAsync("alert", "필수 항목을 입력해주세요.");
+            return;
+        }
+        try
+        {
+            var newId = await TaxFilingClient.CreateAsync(scheduleForm.ClientId, scheduleForm.FilingType, scheduleForm.DueDate ?? DateTime.Today, scheduleForm.FilingYear);
+            if (newId > 0)
+            {
+                await JS.InvokeVoidAsync("alert", "신고 일정이 추가되었습니다.");
+                CloseDialog();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
+        }
+    }
+
+    private async Task CompleteSchedule(int id)
+    {
+        try
+        {
+            await TaxFilingClient.MarkCompletedAsync(id);
+            await JS.InvokeVoidAsync("alert", "신고 일정이 완료 처리되었습니다.");
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"처리 실패: {ex.Message}");
+        }
+    }
+
+    private async Task DeleteSchedule(int id)
+    {
+        if (!await JS.InvokeAsync<bool>("confirm", "이 신고 일정을 삭제하시겠습니까?")) return;
+        try
+        {
+            await TaxFilingClient.DeleteAsync(id);
+            await JS.InvokeVoidAsync("alert", "신고 일정이 삭제되었습니다.");
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"삭제 실패: {ex.Message}");
+        }
+    }
+
+    private void CloseDialog() { isDialogOpen = false; scheduleForm = new(); }
+    private static string GetClientDisplayName(Client client) => !string.IsNullOrWhiteSpace(client.CompanyName) ? client.CompanyName : !string.IsNullOrWhiteSpace(client.Name) ? client.Name : $"Client #{client.Id}";
+    private sealed class TaxFilingScheduleForm { public int ClientId { get; set; } public string FilingType { get; set; } = ""; public DateTime? DueDate { get; set; } public int FilingYear { get; set; } = DateTime.Now.Year; }
+}

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

@@ -1,60 +1,66 @@
-@using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
 @inject ITaxFilingBrowserClient FilingClient
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 @if (Filings == null || Filings.Count == 0)
 {
-    <MudText Class="pa-4" Color="Color.Secondary">항목이 없습니다.</MudText>
+    <div class="muted">항목이 없습니다.</div>
 }
 else
 {
-    <MudTable Items="Filings" Hover="true" Dense="true" Class="mt-2">
-        <HeaderContent>
-            <MudTh>고객</MudTh>
-            <MudTh>신고 유형</MudTh>
-            <MudTh>기한</MudTh>
-            <MudTh>D-day</MudTh>
-            <MudTh>메모</MudTh>
-            <MudTh>처리</MudTh>
-        </HeaderContent>
-        <RowTemplate>
-            <MudTd>@context.ClientName</MudTd>
-            <MudTd>@context.FilingType</MudTd>
-            <MudTd>@context.DueDate.ToString("yyyy-MM-dd")</MudTd>
-            <MudTd>
-                @{
-                    var dday = (context.DueDate.Date - DateTime.Today).Days;
-                }
-                @if (dday < 0)
+    <div class="admin-table-wrap">
+        <table class="admin-table">
+            <thead>
+                <tr>
+                    <th>고객</th>
+                    <th>신고 유형</th>
+                    <th>기한</th>
+                    <th>D-day</th>
+                    <th>메모</th>
+                    <th>처리</th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var filing in Filings)
                 {
-                    <MudChip T="string" Size="Size.Small" Color="Color.Error">D+@(-dday)</MudChip>
+                    var dday = (filing.DueDate.Date - DateTime.Today).Days;
+                    <tr>
+                        <td>@filing.ClientName</td>
+                        <td>@filing.FilingType</td>
+                        <td>@filing.DueDate.ToString("yyyy-MM-dd")</td>
+                        <td>
+                            @if (dday < 0)
+                            {
+                                <span class="status-pill danger">D+@(-dday)</span>
+                            }
+                            else if (dday <= 7)
+                            {
+                                <span class="status-pill warning">D-@dday</span>
+                            }
+                            else
+                            {
+                                <span>D-@dday</span>
+                            }
+                        </td>
+                        <td>@(filing.Memo ?? "")</td>
+                        <td>
+                            <div class="admin-row-actions">
+                                @if (filing.Status == "pending")
+                                {
+                                    <button type="button" class="site-button secondary" @onclick="@(() => MarkFiled(filing))">완료</button>
+                                }
+                                else
+                                {
+                                    <span class="status-pill success">완료</span>
+                                }
+                                <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteFiling(filing.Id))">✕</button>
+                            </div>
+                        </td>
+                    </tr>
                 }
-                else if (dday <= 7)
-                {
-                    <MudChip T="string" Size="Size.Small" Color="Color.Warning">D-@dday</MudChip>
-                }
-                else
-                {
-                    <MudText Typo="Typo.body2">D-@dday</MudText>
-                }
-            </MudTd>
-            <MudTd>@(context.Memo ?? "")</MudTd>
-            <MudTd>
-                @if (context.Status == "pending")
-                {
-                    <MudButton Size="Size.Small" Variant="Variant.Filled" Color="Color.Success"
-                               OnClick="@(() => MarkFiled(context))">완료</MudButton>
-                }
-                else if (context.Status == "filed")
-                {
-                    <MudChip T="string" Size="Size.Small" Color="Color.Success">완료</MudChip>
-                }
-                <MudIconButton Icon="@Icons.Material.Filled.Delete" Size="Size.Small" Color="Color.Error"
-                               OnClick="@(() => DeleteFiling(context.Id))" />
-            </MudTd>
-        </RowTemplate>
-    </MudTable>
+            </tbody>
+        </table>
+    </div>
 }
 
 @code {
@@ -66,44 +72,33 @@ else
 
     private async Task MarkFiled(TaxFiling filing)
     {
-        try
+        filing.Status = "filed";
+        var result = await FilingClient.UpdateAsync(filing.Id, filing);
+        if (result != null)
         {
-            filing.Status = "filed";
-            var result = await FilingClient.UpdateAsync(filing.Id, filing);
-            if (result != null)
-            {
-                Snackbar.Add("신고 완료 처리되었습니다.", Severity.Success);
-                await OnStatusChange.InvokeAsync();
-            }
-            else
-            {
-                Snackbar.Add("처리 실패", Severity.Error);
-            }
+            await JS.InvokeVoidAsync("alert", "신고 완료 처리되었습니다.");
+            await OnStatusChange.InvokeAsync();
         }
-        catch (Exception ex)
+        else
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", "처리 실패");
         }
     }
 
     private async Task DeleteFiling(int id)
     {
-        try
+        var confirmed = await JS.InvokeAsync<bool>("confirm", "이 항목을 삭제하시겠습니까?");
+        if (!confirmed) return;
+
+        var success = await FilingClient.DeleteAsync(id);
+        if (success)
         {
-            var success = await FilingClient.DeleteAsync(id);
-            if (success)
-            {
-                Snackbar.Add("삭제되었습니다.", Severity.Info);
-                await OnStatusChange.InvokeAsync();
-            }
-            else
-            {
-                Snackbar.Add("삭제 실패", Severity.Error);
-            }
+            await JS.InvokeVoidAsync("alert", "삭제되었습니다.");
+            await OnStatusChange.InvokeAsync();
         }
-        catch (Exception ex)
+        else
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", "삭제 실패");
         }
     }
 }

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

@@ -4,109 +4,149 @@
 @using TaxBaik.Domain.Entities
 @inject ITaxFilingBrowserClient FilingClient
 @inject IClientBrowserClient ClientClient
-@inject ISnackbar Snackbar
+@inject IJSRuntime JS
 
 <PageTitle>신고 일정 관리</PageTitle>
 
 <section class="admin-page-hero">
     <div>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Tax Schedule</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">신고 일정</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객별 세금 신고 마감일을 관리하고 완료 처리합니다.</MudText>
+        <div class="admin-eyebrow">Tax Schedule</div>
+        <h1 class="admin-page-title">신고 일정</h1>
+        <p class="admin-page-subtitle">고객별 세금 신고 마감일을 관리하고 완료 처리합니다.</p>
     </div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary"
-               OnClick="@(() => showAddForm = !showAddForm)"
-               StartIcon="@Icons.Material.Filled.Add">
-        일정 추가
-    </MudButton>
+    <button type="button" class="site-button primary" @onclick="@(() => showAddForm = !showAddForm)">일정 추가</button>
 </section>
 
 @if (showAddForm)
 {
-    <MudPaper Class="pa-4 mb-4" Elevation="1">
-        <MudText Typo="Typo.h6" Class="mb-3">새 신고 일정</MudText>
-        <MudGrid Spacing="2">
-            <MudItem xs="12" sm="6" md="4">
-                <MudAutocomplete T="Domain.Entities.Client" @bind-Value="selectedClient"
-                                 Label="고객 검색 *"
-                                 SearchFunc="SearchClients"
-                                 ToStringFunc="@(c => c == null ? "" : $"{c.Name} {c.CompanyName ?? ""}")"
-                                 Variant="Variant.Outlined" />
-            </MudItem>
-            <MudItem xs="12" sm="6" md="4">
-                <MudSelect T="string" @bind-Value="newFilingType" Label="신고 유형 *" Variant="Variant.Outlined">
+    <div class="admin-surface mb-4">
+        <h3 class="admin-section-title">새 신고 일정</h3>
+        <form class="admin-dialog-card" @onsubmit="AddFiling" @onsubmit:preventDefault="true">
+            <label>고객 검색
+                <select class="admin-input" @bind="SelectedClientIdText">
+                    <option value="">선택하세요</option>
+                    @foreach (var client in clients)
+                    {
+                        <option value="@client.Id">@GetClientDisplayName(client)</option>
+                    }
+                </select>
+            </label>
+            <label>신고 유형
+                <select class="admin-input" @bind="newFilingType">
+                    <option value="">선택하세요</option>
                     @foreach (var t in TaxFilingService.FilingTypes)
                     {
-                        <MudSelectItem Value="@t">@t</MudSelectItem>
+                        <option value="@t">@t</option>
                     }
-                </MudSelect>
-            </MudItem>
-            <MudItem xs="12" sm="6" md="4">
-                <MudDatePicker @bind-Date="newDueDate" Label="신고 기한 *" DateFormat="yyyy-MM-dd" />
-            </MudItem>
-            <MudItem xs="12">
-                <MudTextField T="string" @bind-Value="newMemo" Label="메모" Variant="Variant.Outlined" />
-            </MudItem>
-        </MudGrid>
-        <MudStack Row="true" Class="mt-3" Spacing="2">
-            <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="AddFiling">저장</MudButton>
-            <MudButton Variant="Variant.Outlined" OnClick="@(() => showAddForm = false)">취소</MudButton>
-        </MudStack>
-    </MudPaper>
+                </select>
+            </label>
+            <label>신고 기한 <input class="admin-input" type="text" placeholder="yyyy-MM-dd" @bind="DueDateText" /></label>
+            <label>메모 <textarea class="admin-input" rows="3" @bind="newMemo"></textarea></label>
+            <div class="admin-dialog-actions">
+                <button type="submit" class="site-button primary">저장</button>
+                <button type="button" class="site-button secondary" @onclick='() => showAddForm = false'>취소</button>
+            </div>
+        </form>
+    </div>
 }
 
-<MudPaper Class="admin-surface" Elevation="0">
-    <MudTabs Rounded="true" Elevation="0" Class="admin-tabs">
-        <MudTabPanel Text="신고 예정">
-            <FilingTable Filings="@pending" OnStatusChange="Reload" />
-        </MudTabPanel>
-        <MudTabPanel Text="신고 완료">
-            <FilingTable Filings="@filed" OnStatusChange="Reload" />
-        </MudTabPanel>
-        <MudTabPanel Text="기한 초과">
-            <FilingTable Filings="@overdue" OnStatusChange="Reload" />
-        </MudTabPanel>
-    </MudTabs>
-</MudPaper>
+<div class="admin-surface">
+    <div class="admin-tabbar">
+        <button type="button" class="admin-tab @(activeTab == "pending" ? "active" : "")" @onclick='() => activeTab = "pending"'>신고 예정</button>
+        <button type="button" class="admin-tab @(activeTab == "filed" ? "active" : "")" @onclick='() => activeTab = "filed"'>신고 완료</button>
+        <button type="button" class="admin-tab @(activeTab == "overdue" ? "active" : "")" @onclick='() => activeTab = "overdue"'>기한 초과</button>
+    </div>
+
+    @if (CurrentFilings.Count == 0)
+    {
+        <div class="muted">항목이 없습니다.</div>
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>고객</th>
+                        <th>신고 유형</th>
+                        <th>기한</th>
+                        <th>D-day</th>
+                        <th>메모</th>
+                        <th>처리</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var filing in CurrentFilings)
+                    {
+                        var dday = (filing.DueDate.Date - DateTime.Today).Days;
+                        <tr>
+                            <td>@filing.ClientName</td>
+                            <td>@filing.FilingType</td>
+                            <td>@filing.DueDate.ToString("yyyy-MM-dd")</td>
+                            <td>
+                                @if (dday < 0)
+                                {
+                                    <span class="status-pill danger">D+@(-dday)</span>
+                                }
+                                else if (dday <= 7)
+                                {
+                                    <span class="status-pill warning">D-@dday</span>
+                                }
+                                else
+                                {
+                                    <span>D-@dday</span>
+                                }
+                            </td>
+                            <td>@(filing.Memo ?? "")</td>
+                            <td>
+                                <div class="admin-row-actions">
+                                    @if (filing.Status == "pending")
+                                    {
+                                        <button type="button" class="site-button secondary" @onclick="@(() => MarkFiled(filing))">완료</button>
+                                    }
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(() => DeleteFiling(filing.Id))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    }
+</div>
 
 @code {
-    private List<Domain.Entities.TaxFiling> pending = [];
-    private List<Domain.Entities.TaxFiling> filed = [];
-    private List<Domain.Entities.TaxFiling> overdue = [];
-
+    private List<TaxFiling> allFilings = [];
+    private List<Client> clients = [];
     private bool showAddForm;
-    private Domain.Entities.Client? selectedClient;
+    private string activeTab = "pending";
+    private int selectedClientId;
     private string newFilingType = "";
     private DateTime? newDueDate = DateTime.Today.AddDays(30);
     private string newMemo = "";
 
+    private string SelectedClientIdText { get => selectedClientId > 0 ? selectedClientId.ToString() : ""; set => selectedClientId = int.TryParse(value, out var id) ? id : 0; }
+    private string DueDateText { get => newDueDate?.ToString("yyyy-MM-dd") ?? ""; set => newDueDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+    private List<TaxFiling> CurrentFilings => activeTab switch
+    {
+        "filed" => allFilings.Where(x => x.Status == "filed").ToList(),
+        "overdue" => allFilings.Where(x => x.Status == "overdue").ToList(),
+        _ => allFilings.Where(x => x.Status == "pending").ToList()
+    };
+
     protected override async Task OnInitializedAsync() => await Reload();
 
     private async Task Reload()
     {
         try
         {
-            var all = (await FilingClient.GetUpcomingAsync(365)).ToList();
-            pending  = all.Where(x => x.Status == "pending").ToList();
-            filed    = all.Where(x => x.Status == "filed").ToList();
-            overdue  = all.Where(x => x.Status == "overdue").ToList();
+            allFilings = (await FilingClient.GetUpcomingAsync(365)).ToList();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
-        }
-    }
-
-    private async Task<IEnumerable<Client>> SearchClients(string value)
-    {
-        try
-        {
-            var (items, _) = await ClientClient.GetPagedAsync(1, 20, search: value);
-            return items;
-        }
-        catch
-        {
-            return [];
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
         }
     }
 
@@ -114,14 +154,15 @@
     {
         try
         {
-            if (selectedClient == null)
+            if (selectedClientId <= 0)
             {
-                Snackbar.Add("고객을 선택하세요.", Severity.Warning);
+                await JS.InvokeVoidAsync("alert", "고객을 선택하세요.");
                 return;
             }
+
             var filing = new TaxFiling
             {
-                ClientId = selectedClient.Id,
+                ClientId = selectedClientId,
                 FilingType = newFilingType,
                 DueDate = newDueDate?.ToUniversalTime() ?? DateTime.UtcNow,
                 Status = "pending",
@@ -131,17 +172,36 @@
             if (result != null)
             {
                 showAddForm = false;
-                Snackbar.Add("신고 일정이 추가되었습니다.", Severity.Success);
+                await JS.InvokeVoidAsync("alert", "신고 일정이 추가되었습니다.");
                 await Reload();
             }
             else
             {
-                Snackbar.Add("추가 실패", Severity.Error);
+                await JS.InvokeVoidAsync("alert", "추가 실패");
             }
         }
         catch (Exception ex)
         {
-            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            await JS.InvokeVoidAsync("alert", $"오류: {ex.Message}");
         }
     }
+
+    private async Task MarkFiled(TaxFiling filing)
+    {
+        filing.Status = "filed";
+        await FilingClient.UpdateAsync(filing.Id, filing);
+        await JS.InvokeVoidAsync("alert", "신고 완료 처리되었습니다.");
+        await Reload();
+    }
+
+    private async Task DeleteFiling(int id)
+    {
+        if (!await JS.InvokeAsync<bool>("confirm", "삭제하시겠습니까?")) return;
+        await FilingClient.DeleteAsync(id);
+        await JS.InvokeVoidAsync("alert", "삭제되었습니다.");
+        await Reload();
+    }
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName) ? client.CompanyName : !string.IsNullOrWhiteSpace(client.Name) ? client.Name : $"Client #{client.Id}";
 }

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

@@ -0,0 +1,220 @@
+@page "/admin/tax-profiles"
+@using TaxBaik.Web.Services.AdminClients
+@inject ITaxProfileBrowserClient TaxProfileClient
+@inject IClientBrowserClient ClientClient
+@inject IJSRuntime JS
+@attribute [Authorize]
+
+<PageTitle>세무 프로필</PageTitle>
+<section class="admin-page-hero">
+    <div>
+        <div class="admin-eyebrow">CRM & 세무관리</div>
+        <h1 class="admin-page-title">세무 프로필</h1>
+        <p class="admin-page-subtitle">고객별 세무 프로필, 신고 일정, 위험도 추적</p>
+    </div>
+    <button type="button" class="site-button primary" @onclick="OpenCreateDialog">새 프로필 추가</button>
+</section>
+
+<div class="admin-surface">
+    @if (profiles is null)
+    {
+        <Skeleton Count="5" CssClass="taxbaik-skeleton-grid" />
+    }
+    else if (profiles.Count == 0)
+    {
+        <div class="muted">세무 프로필이 없습니다.</div>
+    }
+    else
+    {
+        <div class="admin-table-wrap">
+            <table class="admin-table">
+                <thead>
+                    <tr>
+                        <th>ID</th>
+                        <th>고객</th>
+                        <th>사업 유형</th>
+                        <th>위험도</th>
+                        <th>다음 신고</th>
+                        <th>작업</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var item in profiles)
+                    {
+                        <tr>
+                            <td>@item.Id</td>
+                            <td>@(clientMap.GetValueOrDefault(item.ClientId, $"Client #{item.ClientId}"))</td>
+                            <td>@item.BusinessType</td>
+                            <td><span class="status-pill @(item.TaxRiskLevel == "high" ? "danger" : item.TaxRiskLevel == "normal" ? "warning" : "success")">@item.TaxRiskLevel</span></td>
+                            <td>@(item.NextFilingDueDate?.ToString("yyyy-MM-dd") ?? "—")</td>
+                            <td>
+                                <div class="admin-row-actions">
+                                    <button type="button" class="admin-icon-button" @onclick="@(async () => await OpenEditDialog(item))">✎</button>
+                                    <button type="button" class="admin-icon-button danger" @onclick="@(async () => await DeleteProfile(item.Id))">✕</button>
+                                </div>
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    }
+</div>
+
+<dialog class="admin-dialog" open="@isDialogOpen">
+    <form class="admin-dialog-card" @onsubmit="SaveProfile" @onsubmit:preventDefault="true">
+        <h3>@(isEditMode ? "세무 프로필 수정" : "새 세무 프로필 추가")</h3>
+        <label>고객
+            <select class="admin-input" @bind="ClientIdText">
+                <option value="">선택하세요</option>
+                @foreach (var client in clients)
+                {
+                    <option value="@client.Id.ToString()">@GetClientDisplayName(client)</option>
+                }
+            </select>
+        </label>
+        <label>사업 유형
+            <select class="admin-input" @bind="profileForm.BusinessType">
+                <option value="">선택하세요</option>
+                <option value="일반제조업">일반제조업</option>
+                <option value="도소매업">도소매업</option>
+                <option value="서비스업">서비스업</option>
+                <option value="정보통신업">정보통신업</option>
+                <option value="부동산업">부동산업</option>
+                <option value="건설업">건설업</option>
+                <option value="음식점업">음식점업</option>
+                <option value="프리랜서">프리랜서</option>
+                <option value="기타">기타</option>
+            </select>
+        </label>
+        <label>위험도
+            <select class="admin-input" @bind="profileForm.TaxRiskLevel">
+                <option value="low">낮음</option>
+                <option value="normal">보통</option>
+                <option value="high">높음</option>
+            </select>
+        </label>
+        <label>다음 신고 예정일 <input class="admin-input" type="text" placeholder="2026-07-01" @bind="NextFilingText" /></label>
+        <label>특수 사항 <textarea class="admin-input" rows="3" @bind="profileForm.SpecialNotes"></textarea></label>
+        <div class="admin-dialog-actions">
+            <button type="button" class="site-button secondary" @onclick="CloseDialog">취소</button>
+            <button type="submit" class="site-button primary">저장</button>
+        </div>
+    </form>
+</dialog>
+
+@code {
+    [CascadingParameter] private Task<AuthenticationState>? AuthStateTask { get; set; }
+    private List<TaxProfile>? profiles;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private bool isDialogOpen;
+    private bool isEditMode;
+    private TaxProfile? editingProfile;
+    private TaxProfileForm profileForm = new();
+    private string ClientIdText { get => profileForm.ClientId > 0 ? profileForm.ClientId.ToString() : ""; set => profileForm.ClientId = int.TryParse(value, out var id) ? id : 0; }
+    private string NextFilingText { get => profileForm.NextFilingDueDate?.ToString("yyyy-MM-dd") ?? ""; set => profileForm.NextFilingDueDate = DateTime.TryParse(value, out var dt) ? dt : null; }
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender && AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadData();
+                StateHasChanged();
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            profiles = await TaxProfileClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"데이터 로드 실패: {ex.Message}");
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        isEditMode = false;
+        editingProfile = null;
+        profileForm = new TaxProfileForm { ClientId = clients.FirstOrDefault()?.Id ?? 0, TaxRiskLevel = "normal", NextFilingDueDate = DateTime.Today.AddMonths(1) };
+        isDialogOpen = true;
+    }
+
+    private async Task OpenEditDialog(TaxProfile profile)
+    {
+        isEditMode = true;
+        editingProfile = profile;
+        profileForm = new TaxProfileForm
+        {
+            ClientId = profile.ClientId,
+            BusinessType = profile.BusinessType ?? "",
+            TaxRiskLevel = profile.TaxRiskLevel,
+            NextFilingDueDate = profile.NextFilingDueDate,
+            SpecialNotes = profile.SpecialNotes
+        };
+        isDialogOpen = true;
+        await Task.CompletedTask;
+    }
+
+    private async Task SaveProfile()
+    {
+        if (profileForm.ClientId <= 0 || string.IsNullOrWhiteSpace(profileForm.BusinessType))
+        {
+            await JS.InvokeVoidAsync("alert", "고객과 사업 유형을 입력하세요.");
+            return;
+        }
+        try
+        {
+            if (isEditMode && editingProfile != null)
+            {
+                await TaxProfileClient.UpdateAsync(editingProfile.Id, profileForm.BusinessType, null, profileForm.NextFilingDueDate, profileForm.TaxRiskLevel);
+                await JS.InvokeVoidAsync("alert", "세무 프로필이 수정되었습니다.");
+            }
+            else
+            {
+                var newId = await TaxProfileClient.CreateAsync(profileForm.ClientId, profileForm.BusinessType);
+                if (newId > 0)
+                {
+                    await TaxProfileClient.UpdateAsync(newId, profileForm.BusinessType, null, profileForm.NextFilingDueDate, profileForm.TaxRiskLevel);
+                    await JS.InvokeVoidAsync("alert", "세무 프로필이 추가되었습니다.");
+                }
+            }
+            CloseDialog();
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"저장 실패: {ex.Message}");
+        }
+    }
+
+    private async Task DeleteProfile(int id)
+    {
+        if (!await JS.InvokeAsync<bool>("confirm", "이 세무 프로필을 삭제하시겠습니까?")) return;
+        try
+        {
+            await TaxProfileClient.DeleteAsync(id);
+            await JS.InvokeVoidAsync("alert", "세무 프로필이 삭제되었습니다.");
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            await JS.InvokeVoidAsync("alert", $"삭제 실패: {ex.Message}");
+        }
+    }
+
+    private void CloseDialog() { isDialogOpen = false; isEditMode = false; editingProfile = null; profileForm = new(); }
+    private static string GetClientDisplayName(Client client) => !string.IsNullOrWhiteSpace(client.CompanyName) ? client.CompanyName : !string.IsNullOrWhiteSpace(client.Name) ? client.Name : $"Client #{client.Id}";
+    private sealed class TaxProfileForm { public int ClientId { get; set; } public string BusinessType { get; set; } = ""; public string TaxRiskLevel { get; set; } = "normal"; public DateTime? NextFilingDueDate { get; set; } public string? SpecialNotes { get; set; } }
+}

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

@@ -0,0 +1,20 @@
+@using Microsoft.FluentUI.AspNetCore.Components
+<div class="admin-dialog">
+    <div class="admin-dialog-title">@Title</div>
+    <p class="admin-dialog-message">@Message</p>
+    <div class="admin-dialog-actions">
+        <FluentButton Appearance="ButtonAppearance.Transparent" @onclick="Cancel">취소</FluentButton>
+        <FluentButton Appearance="ButtonAppearance.Primary" @onclick="Confirm">삭제</FluentButton>
+    </div>
+</div>
+
+@code {
+    [Parameter] public string Title { get; set; } = "";
+    [Parameter] public string Message { get; set; } = "";
+
+    [Parameter] public EventCallback OnCancel { get; set; }
+    [Parameter] public EventCallback OnConfirm { get; set; }
+
+    private Task Cancel() => OnCancel.InvokeAsync();
+    private Task Confirm() => OnConfirm.InvokeAsync();
+}

TaxBaik.Web/Components/Admin/_Imports.razor

@@ -4,10 +4,10 @@
 @using Microsoft.AspNetCore.Components.Routing
 @using Microsoft.AspNetCore.Components.Web
 @using Microsoft.AspNetCore.Components.Web.Virtualization
+@using TaxBaik.Web.Components.Shared
 @using Microsoft.AspNetCore.Components.Authorization
 @using Microsoft.AspNetCore.Authorization
 @using Microsoft.JSInterop
-@using MudBlazor
 @using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
 @using TaxBaik.Application.Services

TaxBaik.Web/Components/Shared/Skeleton.razor

@@ -0,0 +1,15 @@
+<div class="@CssClass" aria-hidden="true">
+    @for (var i = 0; i < Count; i++)
+    {
+        <div class="taxbaik-skeleton-item">
+            <div class="taxbaik-skeleton-line taxbaik-skeleton-title"></div>
+            <div class="taxbaik-skeleton-line"></div>
+            <div class="taxbaik-skeleton-line taxbaik-skeleton-short"></div>
+        </div>
+    }
+</div>
+
+@code {
+    [Parameter] public int Count { get; set; } = 3;
+    [Parameter] public string CssClass { get; set; } = "";
+}

TaxBaik.Web/Components/Site/App.razor

@@ -0,0 +1,24 @@
+@using Microsoft.AspNetCore.Components.Web
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+    <meta charset="utf-8" />
+    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+    <title>백원숙 세무회계</title>
+    <base href="/taxbaik/" />
+    <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@400;500;700;800&display=swap" rel="stylesheet" />
+    <link href="https://fonts.googleapis.com/icon?family=Material+Icons" rel="stylesheet" />
+    <link rel="stylesheet" href="css/design-tokens.css" />
+    <link rel="stylesheet" href="css/ui-primitives.css" />
+    <link href="_content/Microsoft.FluentUI.AspNetCore.Components/css/reboot.css" rel="stylesheet" />
+    <link rel="stylesheet" href="css/site.css" />
+    <link rel="stylesheet" href="css/admin.css" />
+    <component type="typeof(HeadOutlet)" render-mode="InteractiveServer" />
+</head>
+<body class="site-blazor">
+    <Routes @rendermode="new InteractiveServerRenderMode(prerender: true)" />
+    <script src="_content/Microsoft.FluentUI.AspNetCore.Components/js/lib.module.js" type="module" async></script>
+    <script src="js/admin-session.js"></script>
+    <script src="_framework/blazor.web.js"></script>
+</body>
+</html>

TaxBaik.Web/Components/Site/BlogList.razor

@@ -0,0 +1,45 @@
+@page "/blog"
+@using TaxBaik.Application.Services
+@inject BlogService BlogService
+
+<PageTitle>블로그</PageTitle>
+
+<section class="site-content">
+    <div class="site-section-header">
+        <h1>세무 블로그</h1>
+        <p>최신 세법 변화와 실무 팁을 확인하세요.</p>
+    </div>
+
+    @if (posts is null)
+    {
+        <Skeleton Count="6" CssClass="site-post-grid" />
+    }
+    else if (posts.Count == 0)
+    {
+        <p>게시물이 없습니다.</p>
+    }
+    else
+    {
+        <div class="site-post-grid">
+            @foreach (var post in posts)
+            {
+                <article class="site-post-card">
+                    <div class="site-post-meta">@post.CategoryName</div>
+                    <h2>@post.Title</h2>
+                    <p>@(post.PublishedAt ?? post.CreatedAt).ToString("yyyy-MM-dd")</p>
+                    <a class="site-button primary" href="/taxbaik/blog/@post.Slug">글 내용 보기</a>
+                </article>
+            }
+        </div>
+    }
+</section>
+
+@code {
+    private List<TaxBaik.Domain.Entities.BlogPost>? posts;
+
+    protected override async Task OnInitializedAsync()
+    {
+        var (items, _) = await BlogService.GetPublishedPagedAsync(1, 12);
+        posts = items.ToList();
+    }
+}

TaxBaik.Web/Components/Site/Home.razor

@@ -0,0 +1,18 @@
+@page "/"
+@using TaxBaik.Application.Seasonal
+@using TaxBaik.Application.Services
+@inject SeasonalMarketingService SeasonalMarketingService
+
+<PageTitle>백원숙 세무회계</PageTitle>
+
+<section class="site-hero">
+    <div class="site-hero-copy">
+        <div class="site-kicker">사업자 · 부동산 · 증여 세무 상담</div>
+        <h1>세금과 자산을 한 번에 정리하는 맞춤형 세무 파트너</h1>
+        <p>사업자 세무, 부동산 거래, 가족자산 관리를 위한 통합 상담을 제공합니다.</p>
+        <div class="site-actions">
+            <a class="site-button primary" href="/taxbaik/contact">무료 상담 신청</a>
+            <a class="site-button secondary" href="/taxbaik/blog">블로그 보기</a>
+        </div>
+    </div>
+</section>

TaxBaik.Web/Components/Site/PortalIndex.razor

@@ -0,0 +1,16 @@
+@page "/portal"
+<PageTitle>마이 포털</PageTitle>
+
+<section class="site-content">
+    <div class="site-section-header">
+        <h1>고객 포털</h1>
+        <p>포털은 다음 단계에서 세무 신고와 상담 이력 데이터에 연결됩니다.</p>
+    </div>
+    <div class="site-card">
+        <p>현재는 인증 연결과 데이터 바인딩을 준비하는 단계입니다.</p>
+        <div class="site-actions">
+            <a class="site-button primary" href="/taxbaik/portal/login">로그인</a>
+            <a class="site-button secondary" href="/taxbaik/portal/register">회원가입</a>
+        </div>
+    </div>
+</section>

TaxBaik.Web/Components/Site/PortalLogin.razor

@@ -0,0 +1,6 @@
+@page "/portal/login"
+<PageTitle>고객 포털 로그인</PageTitle>
+<section class="site-content">
+    <h1>고객 포털 로그인</h1>
+    <p>로그인 폼은 기존 인증 흐름을 Blazor로 옮기는 다음 단계에서 연결합니다.</p>
+</section>

TaxBaik.Web/Components/Site/PortalRegister.razor

@@ -0,0 +1,6 @@
+@page "/portal/register"
+<PageTitle>고객 포털 회원가입</PageTitle>
+<section class="site-content">
+    <h1>고객 포털 회원가입</h1>
+    <p>회원가입 폼은 다음 단계에서 Blazor 입력 컴포넌트로 채워집니다.</p>
+</section>

TaxBaik.Web/Components/Site/Routes.razor

@@ -0,0 +1,14 @@
+@using Microsoft.AspNetCore.Components.Routing
+
+<Router AppAssembly="@typeof(Program).Assembly">
+    <Found Context="routeData">
+        <RouteView RouteData="@routeData" DefaultLayout="@typeof(TaxBaik.Web.Components.Site.SiteLayout)" />
+        <FocusOnNavigate RouteData="@routeData" Selector="h1" />
+    </Found>
+    <NotFound>
+        <PageTitle>찾을 수 없음</PageTitle>
+        <LayoutView Layout="@typeof(TaxBaik.Web.Components.Site.SiteLayout)">
+            <p>요청한 페이지를 찾을 수 없습니다.</p>
+        </LayoutView>
+    </NotFound>
+</Router>

TaxBaik.Web/Components/Site/SiteLayout.razor

@@ -0,0 +1,16 @@
+@inherits LayoutComponentBase
+
+<div class="site-shell">
+    <header class="site-topbar">
+        <a class="site-logo" href="/taxbaik/">백원숙 세무회계</a>
+        <nav class="site-nav">
+            <a href="/taxbaik/blog">블로그</a>
+            <a href="/taxbaik/portal">포털</a>
+            <a href="/taxbaik/contact">상담</a>
+        </nav>
+    </header>
+
+    <main class="site-main">
+        @Body
+    </main>
+</div>

TaxBaik.Web/Components/Site/_Imports.razor

@@ -0,0 +1,3 @@
+@using Microsoft.AspNetCore.Components.Web
+@using Microsoft.AspNetCore.Components.Web.Virtualization
+@using TaxBaik.Web.Components.Shared

TaxBaik.Web/Controllers/AdminDashboardController.cs

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

TaxBaik.Web/Controllers/AuthController.cs

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

TaxBaik.Web/Controllers/CompanyController.cs

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

TaxBaik.Web/Controllers/ConsultingActivityController.cs

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

TaxBaik.Web/Controllers/ContractController.cs

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

TaxBaik.Web/Controllers/InquiryController.cs

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

TaxBaik.Web/Controllers/RevenueTrackingController.cs

@@ -0,0 +1,131 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TaxBaik.Application.Services;
+
+namespace TaxBaik.Web.Controllers;
+
+[ApiController]
+[Route("api/[controller]")]
+[Authorize]
+public class RevenueTrackingController(RevenueTrackingService service) : ControllerBase
+{
+    [HttpPost]
+    public async Task<IActionResult> Create([FromBody] CreateRevenueTrackingRequest request)
+    {
+        try
+        {
+            var id = await service.CreateAsync(request.ClientId, request.InvoiceNumber, request.InvoiceDate,
+                request.Amount, request.ServiceType, request.DueDate);
+            return CreatedAtAction(nameof(GetById), new { id }, new { id });
+        }
+        catch (ValidationException ex)
+        {
+            return BadRequest(new { error = ex.Message });
+        }
+    }
+
+    [HttpGet]
+    public async Task<IActionResult> GetAll()
+    {
+        try
+        {
+            var revenues = await service.GetAllAsync();
+            return Ok(revenues);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("{id:int}")]
+    public async Task<IActionResult> GetById(int id)
+    {
+        try
+        {
+            var revenue = await service.GetByIdAsync(id);
+            return revenue is null ? NotFound(new { error = "조회 실패", message = "해당 청구를 찾을 수 없습니다." }) : Ok(revenue);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("client/{clientId:int}")]
+    public async Task<IActionResult> GetByClientId(int clientId)
+    {
+        try
+        {
+            var revenues = await service.GetByClientIdAsync(clientId);
+            return Ok(new { data = revenues });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("pending")]
+    public async Task<IActionResult> GetPendingPayments()
+    {
+        try
+        {
+            var revenues = await service.GetPendingPaymentsAsync();
+            return Ok(new { data = revenues });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("monthly")]
+    public async Task<IActionResult> GetMonthlyRevenue([FromQuery] int year, [FromQuery] int month)
+    {
+        try
+        {
+            var monthDate = new DateTime(year, month, 1);
+            var revenues = await service.GetMonthlyRevenueAsync(monthDate);
+            return Ok(new { data = revenues, year, month });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpGet("total")]
+    public async Task<IActionResult> GetTotalRevenue([FromQuery] DateTime startDate, [FromQuery] DateTime endDate)
+    {
+        try
+        {
+            var total = await service.GetTotalRevenueAsync(startDate, endDate);
+            return Ok(new { total, startDate, endDate });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
+    }
+
+    [HttpPut("{id:int}/paid")]
+    public async Task<IActionResult> MarkPaid(int id, [FromBody] MarkPaidRequest request)
+    {
+        try
+        {
+            await service.MarkPaidAsync(id, request.PaymentDate);
+            return Ok(new { message = "결제가 완료됨으로 표시되었습니다." });
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "수정 실패", message = ex.Message });
+        }
+    }
+
+    public record CreateRevenueTrackingRequest(
+        int ClientId, string InvoiceNumber, DateTime InvoiceDate, decimal Amount,
+        string? ServiceType = null, DateTime? DueDate = null);
+
+    public record MarkPaidRequest(DateTime PaymentDate);
+}

TaxBaik.Web/Controllers/TaxFilingScheduleController.cs

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

TaxBaik.Web/Controllers/TaxProfileController.cs

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

TaxBaik.Web/Hubs/NotificationHub.cs

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

TaxBaik.Web/Logging/TelegramSink.cs

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

TaxBaik.Web/Pages/Contact.cshtml

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

TaxBaik.Web/Pages/Index.cshtml

@@ -1,422 +1,5 @@
-@page
-@model TaxBaik.Web.Pages.IndexModel
+@page "/"
 @{
-    var season = Model.CurrentSeason;
-    ViewData["Title"] = season != null
-        ? $"백원숙 세무회계 | {season.Name} — 지금 상담하세요"
-        : "백원숙 세무회계 | 사업자·부동산·증여 세무 상담";
-    ViewData["Description"] = "사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담. 온라인 맞춤 상담 제공.";
+    Layout = null;
+    await Html.RenderComponentAsync<TaxBaik.Web.Components.Site.App>(RenderMode.ServerPrerendered);
 }
-
-@* ─── 공지사항 배너 (관리자 등록 공지) ─── *@
-@if (Model.ActiveAnnouncements.Count > 0)
-{
-    foreach (var notice in Model.ActiveAnnouncements)
-    {
-        <div class="announcement-bar announcement-bar--@notice.DisplayType">
-            <div class="container d-flex align-items-center gap-2 py-2">
-                <span class="announcement-icon">
-                    @if (notice.DisplayType == "urgent") { <text>🚨</text> }
-                    else if (notice.DisplayType == "banner") { <text>📢</text> }
-                    else { <text>ℹ️</text> }
-                </span>
-                <span class="announcement-text fw-semibold">@notice.Title</span>
-                @if (!string.IsNullOrEmpty(notice.Content))
-                {
-                    <span class="d-none d-md-inline text-muted small ms-2">— @notice.Content</span>
-                }
-            </div>
-        </div>
-    }
-}
-
-@* ─── Hero Section ─── *@
-@if (season != null)
-{
-    <section class="hero-section hero-section--seasonal text-white pt-5 pb-4">
-        <div class="container">
-            <div class="row align-items-center py-4">
-                <div class="col-lg-7">
-                    <span class="badge bg-danger-badge mb-3 fs-6 px-3 py-2">
-                        @season.UrgencyBadge
-                    </span>
-                    <h1 class="mb-3" style="white-space: pre-line;">@season.HeroHeadline</h1>
-                    <p class="fs-5 mb-4" style="line-height: 1.8; opacity: 0.95;">
-                        @season.HeroSubtext
-                    </p>
-                    <div class="d-flex gap-3 flex-wrap">
-                        <a href="/taxbaik/contact" class="btn btn-warning btn-lg fw-bold">
-                            ⏰ @season.CtaText
-                        </a>
-                        <a href="javascript:void(0);" class="btn btn-outline-primary btn-lg"
-                           onclick="openKakao()" style="border-color: white; color: white;">
-                            💬 카카오 채널 문의
-                        </a>
-                    </div>
-                    @if (season.DaysUntilDeadline <= 7)
-                    {
-                        <p class="mt-3 small" style="opacity: 0.8;">
-                            마감까지 <strong>@(season.DaysUntilDeadline)일</strong> 남았습니다.
-                            지금 바로 상담 신청하세요.
-                        </p>
-                    }
-                </div>
-                <div class="col-lg-5 d-none d-lg-block text-center">
-                    <div class="seasonal-deadline-badge">
-                        <div class="deadline-label">마감</div>
-                        <div class="deadline-date">@season.Deadline.ToString("M월 d일")</div>
-                        <div class="deadline-days">D-@season.DaysUntilDeadline</div>
-                    </div>
-                </div>
-            </div>
-        </div>
-    </section>
-}
-else
-{
-    <section class="hero-section text-white pt-5 pb-4">
-        <div class="container">
-            <div class="row align-items-center py-4">
-                <div class="col-lg-7">
-                    <span class="badge bg-primary-badge mb-3">경험 있는 세무사의 맞춤 전략</span>
-                    <h1 class="mb-3">
-                        세금과 자산<br/>
-                        <span style="color: #E8E4D8;">한 번에 해결하는</span>
-                    </h1>
-                    <p class="fs-5 mb-4" style="line-height: 1.8; opacity: 0.95;">
-                        사업자 세무, 부동산 거래, 가족자산 관리를 위한<br/>
-                        통합 솔루션을 제공합니다.
-                    </p>
-                    <div class="d-flex gap-3 flex-wrap">
-                        <a href="/taxbaik/contact" class="btn btn-primary btn-lg">무료 상담 신청</a>
-                        <a href="javascript:void(0);" class="btn btn-outline-primary btn-lg"
-                           onclick="openKakao()" style="border-color: white; color: white;">
-                            💬 카카오 채널 문의
-                        </a>
-                    </div>
-                </div>
-                <div class="col-lg-5 d-none d-lg-block text-center">
-                    <div style="font-size: 120px; opacity: 0.15;">📋</div>
-                </div>
-            </div>
-        </div>
-    </section>
-}
-
-<!-- 신뢰도 스트립 — 자격과 경험 -->
-<section class="trust-strip">
-    <div class="container">
-        <div class="row">
-            <div class="col-md-4">
-                <div class="trust-item">
-                    <div class="trust-icon">🎓</div>
-                    <h3>세무사</h3>
-                    <p>국가공인 세무사 자격<br/>2015년 취득 · 10년 경력</p>
-                </div>
-            </div>
-            <div class="col-md-4">
-                <div class="trust-item">
-                    <div class="trust-icon">🏢</div>
-                    <h3>부동산중개사</h3>
-                    <p>부동산 거래 전문 자격<br/>양도세·취득세 컨설팅</p>
-                </div>
-            </div>
-            <div class="col-md-4">
-                <div class="trust-item">
-                    <div class="trust-icon">📊</div>
-                    <h3>보험설계사</h3>
-                    <p>자산관리 전문 자격<br/>가족 자산 플래닝</p>
-                </div>
-            </div>
-        </div>
-    </div>
-</section>
-
-<!-- 서비스 영역 -->
-<section class="py-5">
-    <div class="container">
-        <div class="text-center mb-5">
-            <h2 class="section-title">전문 서비스</h2>
-            <p class="fs-6 text-muted" style="max-width: 600px; margin: 0 auto;">
-                각 분야의 복잡한 세무 이슈를 경험과 노하우로 해결합니다
-            </p>
-        </div>
-
-        @{
-            var focusService = season?.FocusService ?? "";
-            // 시즌에 따라 서비스 카드 순서 결정: 시즌 관련 카드가 맨 앞
-            var cardOrder = focusService switch
-            {
-                "real-estate-tax" => new[] { "real-estate-tax", "business-tax", "family-asset" },
-                "family-asset"    => new[] { "family-asset",    "business-tax", "real-estate-tax" },
-                _                 => new[] { "business-tax",    "real-estate-tax", "family-asset" }
-            };
-        }
-
-        <div class="row g-4">
-            @foreach (var cardKey in cardOrder)
-            {
-                var isFeatured = cardKey == focusService;
-                if (cardKey == "business-tax")
-                {
-                    <div class="col-lg-4 col-md-6">
-                        <div class="card service-card h-100 @(isFeatured ? "service-card--featured" : "")">
-                            @if (isFeatured) { <div class="service-card-badge">현재 시즌</div> }
-                            <div class="service-icon">🏪</div>
-                            <div class="card-body pt-0">
-                                <h3 class="card-title">사업자 세무</h3>
-                                <ul class="list-unstyled small mb-3">
-                                    <li class="mb-2">✓ 정확한 기장 및 결산</li>
-                                    <li class="mb-2">✓ 세금계산서 관리</li>
-                                    <li class="mb-2">✓ 경비처리 최적화</li>
-                                    <li class="mb-2">✓ 절세 전략 수립</li>
-                                </ul>
-                                <p class="text-muted small">
-                                    초기부터 세무 전략을 수립하면 연간 최대 수백만 원의 절세가 가능합니다.
-                                </p>
-                                <a href="/taxbaik/services#business-tax" class="btn btn-sm btn-outline-primary mt-3">자세히 보기</a>
-                            </div>
-                        </div>
-                    </div>
-                }
-                else if (cardKey == "real-estate-tax")
-                {
-                    <div class="col-lg-4 col-md-6">
-                        <div class="card service-card h-100 @(isFeatured ? "service-card--featured" : "")">
-                            @if (isFeatured) { <div class="service-card-badge">현재 시즌</div> }
-                            <div class="service-icon">🏠</div>
-                            <div class="card-body pt-0">
-                                <h3 class="card-title">부동산 세금</h3>
-                                <ul class="list-unstyled small mb-3">
-                                    <li class="mb-2">✓ 양도세 최소화</li>
-                                    <li class="mb-2">✓ 취득세 절감</li>
-                                    <li class="mb-2">✓ 임대소득 관리</li>
-                                    <li class="mb-2">✓ 다주택자 세무</li>
-                                </ul>
-                                <p class="text-muted small">
-                                    부동산 거래 시 미리 상담하면 세금 부담을 크게 줄일 수 있습니다.
-                                </p>
-                                <a href="/taxbaik/services#real-estate-tax" class="btn btn-sm btn-outline-primary mt-3">자세히 보기</a>
-                            </div>
-                        </div>
-                    </div>
-                }
-                else
-                {
-                    <div class="col-lg-4 col-md-6">
-                        <div class="card service-card h-100 @(isFeatured ? "service-card--featured" : "")">
-                            @if (isFeatured) { <div class="service-card-badge">현재 시즌</div> }
-                            <div class="service-icon">👨‍👩‍👧‍👦</div>
-                            <div class="card-body pt-0">
-                                <h3 class="card-title">가족자산 관리</h3>
-                                <ul class="list-unstyled small mb-3">
-                                    <li class="mb-2">✓ 증여세 전략</li>
-                                    <li class="mb-2">✓ 상속세 대비</li>
-                                    <li class="mb-2">✓ 자산 이전 계획</li>
-                                    <li class="mb-2">✓ 가족법인 설립</li>
-                                </ul>
-                                <p class="text-muted small">
-                                    세대 이전 전에 사전 계획하면 세금 부담을 현저히 줄일 수 있습니다.
-                                </p>
-                                <a href="/taxbaik/services#family-asset" class="btn btn-sm btn-outline-primary mt-3">자세히 보기</a>
-                            </div>
-                        </div>
-                    </div>
-                }
-            }
-        </div>
-    </div>
-</section>
-
-<!-- 상담 프로세스 -->
-<section class="py-5" style="background: #F9F7F3;">
-    <div class="container">
-        <div class="text-center mb-5">
-            <h2 class="section-title">상담 과정</h2>
-        </div>
-
-        <div class="row align-items-center">
-            <div class="col-md-3 text-center mb-4 mb-md-0">
-                <div style="width: 80px; height: 80px; margin: 0 auto 1rem; background: linear-gradient(135deg, #C89D6E 0%, #A67C52 100%); border-radius: 50%; display: flex; align-items: center; justify-content: center; color: white; font-size: 32px;">
-                    📞
-                </div>
-                <h4>1단계: 무료 상담</h4>
-                <p class="text-muted small">상황 파악 및<br/>현재 문제점 확인</p>
-            </div>
-            <div class="col-md-3 text-center mb-4 mb-md-0">
-                <div style="width: 80px; height: 80px; margin: 0 auto 1rem; background: linear-gradient(135deg, #C89D6E 0%, #A67C52 100%); border-radius: 50%; display: flex; align-items: center; justify-content: center; color: white; font-size: 32px;">
-                    📋
-                </div>
-                <h4>2단계: 세무진단</h4>
-                <p class="text-muted small">자료 분석 및<br/>최적 방안 도출</p>
-            </div>
-            <div class="col-md-3 text-center mb-4 mb-md-0">
-                <div style="width: 80px; height: 80px; margin: 0 auto 1rem; background: linear-gradient(135deg, #C89D6E 0%, #A67C52 100%); border-radius: 50%; display: flex; align-items: center; justify-content: center; color: white; font-size: 32px;">
-                    💡
-                </div>
-                <h4>3단계: 맞춤제안</h4>
-                <p class="text-muted small">절세 전략 및<br/>실행 계획 제시</p>
-            </div>
-            <div class="col-md-3 text-center">
-                <div style="width: 80px; height: 80px; margin: 0 auto 1rem; background: linear-gradient(135deg, #C89D6E 0%, #A67C52 100%); border-radius: 50%; display: flex; align-items: center; justify-content: center; color: white; font-size: 32px;">
-                    ✅
-                </div>
-                <h4>4단계: 실행지원</h4>
-                <p class="text-muted small">지속적 관리 및<br/>추가 상담 제공</p>
-            </div>
-        </div>
-
-        <div class="text-center mt-5">
-            <p class="text-muted mb-3">상담은 온라인 또는 오프라인으로 진행되며, 완전히 비밀이 보장됩니다.</p>
-            <a href="/taxbaik/contact" class="btn btn-primary btn-lg">상담 신청하기</a>
-        </div>
-    </div>
-</section>
-
-<!-- 세무 정보 블로그 -->
-<section class="py-5">
-    <div class="container">
-        <div class="text-center mb-5">
-            @if (season != null)
-            {
-                <div class="seasonal-blog-header mb-2">
-                    <span class="seasonal-blog-tag">📅 @season.Name 시즌</span>
-                </div>
-                <h2 class="section-title">이번 시즌 세무 정보</h2>
-                <p class="text-muted">@season.Name 관련 절세 팁과 신고 가이드를 확인하세요</p>
-            }
-            else
-            {
-                <h2 class="section-title">세무 정보</h2>
-                <p class="text-muted">최신 세법 변화와 실무 팁을 공유합니다</p>
-            }
-        </div>
-
-        @{
-            var hasSeasonalPosts = Model.SeasonalPosts?.Count > 0;
-            var hasRecentPosts = Model.RecentPosts?.Count > 0;
-        }
-
-        @if (hasSeasonalPosts || hasRecentPosts)
-        {
-            <div class="row g-4">
-                @* 시즌 관련 글 (배지 강조) *@
-                @if (hasSeasonalPosts)
-                {
-                    @foreach (var post in Model.SeasonalPosts!)
-                    {
-                        <div class="col-lg-4 col-md-6">
-                            <div class="card blog-card h-100 blog-card--seasonal">
-                                <div class="blog-seasonal-ribbon">이번 시즌 추천</div>
-                                <div class="blog-placeholder">🗓️</div>
-                                <div class="card-body">
-                                    <small class="badge bg-season-badge">@post.CategoryName</small>
-                                    <h4 class="card-title mt-3">@post.Title</h4>
-                                    <p class="text-muted small">@((post.PublishedAt ?? post.CreatedAt).ToString("yyyy년 MM월 dd일"))</p>
-                                    <a href="/taxbaik/blog/@post.Slug" class="btn btn-sm btn-seasonal">자세히 보기</a>
-                                </div>
-                            </div>
-                        </div>
-                    }
-                }
-                @* 최신 글 (나머지 채우기) *@
-                @if (hasRecentPosts)
-                {
-                    @foreach (var post in Model.RecentPosts!)
-                    {
-                        <div class="col-lg-4 col-md-6">
-                            <div class="card blog-card h-100">
-                                <div class="blog-placeholder">📝</div>
-                                <div class="card-body">
-                                    <small class="badge bg-primary-badge">@post.CategoryName</small>
-                                    <h4 class="card-title mt-3">@post.Title</h4>
-                                    <p class="text-muted small">@((post.PublishedAt ?? post.CreatedAt).ToString("yyyy년 MM월 dd일"))</p>
-                                    <a href="/taxbaik/blog/@post.Slug" class="btn btn-sm btn-primary">글 내용 보기</a>
-                                </div>
-                            </div>
-                        </div>
-                    }
-                }
-            </div>
-
-            <div class="text-center mt-5 d-flex justify-content-center gap-3 flex-wrap">
-                @if (season != null && !string.IsNullOrEmpty(season.RelatedCategorySlug))
-                {
-                    <a href="/taxbaik/blog?category=@season.RelatedCategorySlug" class="btn btn-outline-seasonal btn-lg">
-                        📅 @season.Name 전체 글 보기
-                    </a>
-                }
-                <a href="/taxbaik/blog" class="btn btn-outline-primary btn-lg">전체 블로그 보기</a>
-            </div>
-        }
-    </div>
-</section>
-
-<!-- 자주 묻는 질문 (DB 연동) -->
-@if (Model.ActiveFaqs.Count > 0)
-{
-<section class="py-5" style="background: #F9F7F3;">
-    <div class="container">
-        <div class="text-center mb-5">
-            <h2 class="section-title">자주 묻는 질문</h2>
-            <p class="text-muted">상담 전 궁금하신 사항을 먼저 확인해 보세요</p>
-        </div>
-
-        <div class="accordion faq-accordion" id="faqAccordion">
-            @for (int i = 0; i < Model.ActiveFaqs.Count; i++)
-            {
-                var faqItem = Model.ActiveFaqs[i];
-                var collapseId = $"faq-{faqItem.Id}";
-                <div class="accordion-item faq-item">
-                    <h3 class="accordion-header">
-                        <button class="accordion-button collapsed faq-question" type="button"
-                                data-bs-toggle="collapse" data-bs-target="#@collapseId">
-                            @faqItem.Question
-                        </button>
-                    </h3>
-                    <div id="@collapseId" class="accordion-collapse collapse" data-bs-parent="#faqAccordion">
-                        <div class="accordion-body faq-answer">
-                            @faqItem.Answer
-                        </div>
-                    </div>
-                </div>
-            }
-        </div>
-
-        <div class="text-center mt-5">
-            <p class="text-muted mb-3">더 궁금한 점이 있으시면 바로 문의해 주세요</p>
-            <a href="/taxbaik/contact" class="btn btn-primary btn-lg">상담 문의하기</a>
-        </div>
-    </div>
-</section>
-}
-
-<!-- 최종 CTA -->
-<section class="py-5" style="background: linear-gradient(135deg, #2E5C4E 0%, #1F3A30 100%); color: white;">
-    <div class="container text-center">
-        @if (season != null)
-        {
-            <h2 class="mb-3 fw-bold" style="font-size: 2.5rem;">@season.Name 마감이 다가옵니다!</h2>
-            <p class="fs-5 mb-5" style="opacity: 0.95; max-width: 500px; margin-left: auto; margin-right: auto;">
-                마감 <strong>D-@(season.DaysUntilDeadline)일</strong> — 지금 바로 상담을 신청하세요.<br/>
-                빠른 검토로 불이익 없이 신고를 완료합니다.
-            </p>
-            <div class="d-flex gap-3 justify-content-center flex-wrap">
-                <a href="/taxbaik/contact" class="btn btn-warning btn-lg">⏰ @season.CtaText</a>
-                <a href="javascript:void(0);" onclick="openKakao()" class="btn btn-light btn-lg">카카오로 문의</a>
-            </div>
-        }
-        else
-        {
-            <h2 class="mb-3 fw-bold" style="font-size: 2.5rem;">세금 고민은 이제 끝!</h2>
-            <p class="fs-5 mb-5" style="opacity: 0.95; max-width: 500px; margin-left: auto; margin-right: auto;">
-                무료 상담으로 현재 상황을 진단하고<br/>
-                맞춤형 절세 전략을 받아보세요.
-            </p>
-            <div class="d-flex gap-3 justify-content-center flex-wrap">
-                <a href="/taxbaik/contact" class="btn btn-warning btn-lg">상담 신청하기</a>
-                <a href="javascript:void(0);" onclick="openKakao()" class="btn btn-light btn-lg">카카오로 문의</a>
-            </div>
-        }
-    </div>
-</section>