revert: rollback Fluent UI and Blazor homepage to last successful state (3be3794)

Reviewed-on: http://178.104.200.7/kjh2064/taxbaik/pulls/10

.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>"

CLAUDE.md

@@ -8,8 +8,8 @@
 Blazor → Service (서버) → DB
 
 ✅ 현재: API-First (클라이언트-서버 분리)
-Blazor (UI만) ← API (모든 로직) ← DB
-          SignalR (변경 알림만)
+Blazor (UI만, 사용자 액션 후 API 재조회) ← API (모든 로직) ← DB
+          Blazor 데이터 변경 자동 push/broadcast 금지
 ```
 
 ### SOLID 기반 순차 마이그레이션 전략
@@ -61,17 +61,24 @@ _refreshTokenExpirationMinutes = 10080;
 
 **완료**: 2026-06-28 / 토큰 갱신 자동화 + 이중 토큰 패턴
 
-#### Phase 6: SignalR 통합
-- [ ] NotificationHub (변경 알림만)
-- [ ] Blazor에서 구독
-- [ ] 알림 후 API로 데이터 검증
+#### Phase 6: Blazor 데이터 변경 SignalR 갱신 제거
+- [x] NotificationHub 제거
+- [x] 데이터 변경용 INotificationService 제거
+- [x] Program.cs의 별도 AddSignalR/MapHub 등록 제거
 
-#### Phase 7: 순차적 마이그레이션
-- Blog 페이지 → API 클라이언트
-- Inquiry 페이지 → API 클라이언트
-- FAQ/Client/TaxFiling 등 순차 처리
+#### Phase 7: 순차적 마이그레이션 ✅
+- [x] Blog 페이지 → API 클라이언트
+- [x] Inquiry 페이지 → API 클라이언트
+- [x] 공개 콘텐츠 & 기본 관리 (Clients, TaxFilings, FAQs, Announcements)
+- [x] CRM & 세무관리 (TaxProfile, TaxFilingSchedule, Contract, ConsultingActivity, RevenueTracking)
 
-**현재 상태**: **✅ ALL PHASES COMPLETE (2026-06-28)**
+**현재 상태**: **✅ Phase 1-7 COMPLETE (2026-06-28)**
+- 모든 API 엔드포인트 구현됨
+- 모든 Browser Client 구현됨
+- 16개 Blazor 페이지 API-First 마이그레이션 완료
+- MudDataGrid Douzone ERP 수준 UX 적용
+- MudDialog 모달 패턴 (흰 화면 플래시 제거)
+- ConfirmDialog 삭제 확인 컴포넌트
 
 ---
 
@@ -94,7 +101,7 @@ _refreshTokenExpirationMinutes = 10080;
 - API: 완성 (상태 변경, 메모, 고객 변환)
 - Blazor: InquiryTable + InquiryDetail 완전 마이그레이션
 
-**Phase 7-3: 모든 관리자 페이지** ✅
+**Phase 7-3: 공개 콘텐츠 & 기본 관리 페이지** ✅
 - 4개 API Controller (Clients, TaxFilings, Faqs, Announcements)
 - 5개 Browser Client (IXxxBrowserClient)
 - 9개 Blazor 페이지 마이그레이션
@@ -108,11 +115,32 @@ _refreshTokenExpirationMinutes = 10080;
 | Inquiries | ✅ InquiryController | ✅ IInquiryBrowserClient | ✅ List + Detail |
 | Dashboard | ✅ AdminDashboardController | ✅ IAdminDashboardClient | ✅ Refactored |
 
-### **Phase 6: SignalR 통합** ✅
-- NotificationHub (브로드캐스트만, 상태 관리 없음)
-- INotificationService (이벤트 기반)
-- 5개 알림 유형 (Inquiry, Client, Announcement, Filing, Status)
-- Program.cs SignalR 등록
+**Phase 7-4: CRM & 세무관리 (신규 - 2026-06-28)** ✅
+- 5개 API Controller (TaxProfile, TaxFilingSchedule, ConsultingActivity, Contract, RevenueTracking)
+- 5개 Browser Client (API-First 패턴)
+- 5개 Blazor 페이지 (MudDataGrid Dense, Virtualize, Modal Dialog)
+- Douzone ERP 수준의 그리드 UX (32px 행 높이, 데이터 밀도 최적화)
+
+| 페이지 | API | Client | Blazor | 핵심 기능 |
+|------|---|---|---|---------|
+| TaxProfiles | ✅ TaxProfileController | ✅ ITaxProfileBrowserClient | ✅ List + Modal | 위험도 추적, 신고 예정일 |
+| TaxFilingSchedules | ✅ TaxFilingScheduleController | ✅ ITaxFilingScheduleBrowserClient | ✅ List + Modal | D-day 추적, 완료 처리 |
+| Contracts | ✅ ContractController | ✅ IContractBrowserClient | ✅ List + Modal | MRR 계산, 계약 기간 추적 |
+| ConsultingActivities | ✅ ConsultingActivityController | ✅ IConsultingActivityBrowserClient | ✅ List + Modal | 상담 기록, 팔로업 자동 추적 |
+| RevenueTrackings | ✅ RevenueTrackingController | ✅ IRevenueTrackingBrowserClient | ✅ List + Modal | 청구/납부 추적, 상태 관리 |
+
+**UI 특성**:
+- MudDataGrid Dense (행높이 32px) + Virtualize (1000+ 행 성능)
+- MudDialog Create/Edit (흰 화면 플래시 방지)
+- ConfirmDialog Delete (사용자 확인)
+- Status Color Chips (Error/Warning/Success)
+- Client 링크 (상세 페이지 연동)
+
+### **Phase 6: Lite Blazor 운영 원칙** ✅
+- Blazor에서 데이터 변경 시 SignalR publish/subscribe로 목록을 자동 갱신하지 않는다.
+- NotificationHub와 데이터 변경용 INotificationService는 제거된 상태를 유지한다.
+- Blazor Server의 기본 interactive 연결은 UI 구동에만 사용한다.
+- 공지사항, 문의, 고객, 신고 등 도메인 CRUD 기능은 그대로 유지하고, 변경 전파 방식만 API 재조회로 제한한다.
 
 ---
 
@@ -132,11 +160,11 @@ Repositories (데이터 계층)
 PostgreSQL Database
 ```
 
-**Blazor Server SignalR**:
-- 자동 연결 (내장 Hub connection)
-- NotificationHub 클라이언트 그룹 (admins)
-- 이벤트 기반 메시지 (상태 관리 없음)
-- 클라이언트는 알림 후 API로 데이터 검증
+**Lite Blazor 데이터 갱신**:
+- Blazor Server 자동 연결은 컴포넌트 상호작용용 기본 회선으로만 사용한다.
+- 데이터 변경 알림용 별도 Hub, 그룹, broadcast, client subscription을 추가하지 않는다.
+- 저장/삭제/완료 같은 사용자 액션 이후 필요한 목록만 API로 다시 조회한다.
+- 공지사항, 문의, 고객, 신고 등 도메인 CRUD 기능은 그대로 유지한다.
 
 ---
 
@@ -148,15 +176,25 @@ PostgreSQL Database
 - [x] 안전한 메모리 저장소 (ITokenStore)
 
 **API-First 마이그레이션 (Phase 7)**:
-- [x] 모든 관리자 페이지 API 컨트롤러 (6개)
-- [x] 모든 Browser Client (5개 + Dashboard)
-- [x] 모든 Blazor 페이지 리팩토링 (9개)
-- [x] SOLID 원칙 전체 적용
+- [x] Phase 7-1: Blog API + Blazor 클라이언트
+- [x] Phase 7-2: Inquiry API + Blazor 클라이언트
+- [x] Phase 7-3: 공개 콘텐츠 & 기본 관리 페이지 (6개 API, 6개 Blazor)
+- [x] Phase 7-4: CRM & 세무관리 (5개 API, 5개 Blazor) - **2026-06-28 완료**
+- [x] SOLID 원칙 전체 적용 (Single Responsibility, Dependency Inversion)
 
-**실시간 알림 (Phase 6)**:
-- [x] NotificationHub 구현
-- [x] Event-driven 알림 시스템
-- [x] Scoped DI 등록
+**Lite Blazor / 데이터 갱신 (Phase 6)**:
+- [x] Blazor 데이터 변경 SignalR 자동 갱신 제거
+- [x] NotificationHub 제거
+- [x] 데이터 변경용 INotificationService 제거
+
+**Blazor 페이지 & UI 고도화 (Phase 7-4)**:
+- [x] 5개 CRM/세무관리 Blazor 페이지
+- [x] MudDataGrid Dense + Virtualize (32px 행 높이)
+- [x] MudDialog 모달 Create/Edit (흰 화면 플래시 제거)
+- [x] ConfirmDialog 삭제 확인
+- [x] 상태별 컬러 칩 (Status/Risk Level)
+- [x] 클라이언트 링크 (상세 페이지 연동)
+- [x] D-day 추적, MRR 계산, 팔로업 자동 추적
 
 **빌드 & 배포**:
 - [x] 0 오류, 모든 경고 기록됨
@@ -927,6 +965,347 @@ Admin 로그인 페이지만 [AllowAnonymous]:
 - 페이지 로드 시 `OnInitializedAsync`에서 데이터 가져오기
 - 업데이트는 `StateHasChanged()` 호출
 
+### 8.6 어드민 그리드 UX (Dorsum ERP 수준)
+
+**목표**: 패드/PC에 특화된 고밀도 데이터 표시 + ERP 수준의 상호작용성
+
+#### 그리드 기본 원칙
+- **데이터 밀도**: 줄 높이 32px, 최대 주요 정보 5-7개 컬럼 (시각적 혼잡 제거)
+- **반응형**: PC(1920px) 6컬럼 → 태블릿(960px) 4컬럼 → 모바일(480px) 2컬럼
+- **패드 특화**: 터치 친화적 (최소 24px 셀 높이, 36px 버튼)
+- **PC 최적화**: 마우스 호버 선택행, 키보드 네비게이션 (Arrow/Enter/Esc)
+
+#### 고급 인터랙션
+- **인라인 편집**: 셀 더블클릭 → 편집 모드 (취소: Esc, 저장: Enter)
+- **다중 선택**: Ctrl/Cmd + Click, Shift + Click로 범위 선택
+- **컨텍스트 메뉴**: 우클릭 → 행 삭제, 복사, 내보내기
+- **정렬/필터**: 컬럼 헤더 클릭 정렬, 필터 아이콘 필터링
+- **페이징**: 하단 "1/10" 표시 + 이전/다음 버튼 (기본 20행/페이지)
+- **검색**: 우상단 검색 박스 (실시간 필터링, 하이라이트 처리)
+
+#### MudBlazor 적용 패턴
+```razor
+<MudDataGrid T="YourItem" 
+    Dense="true"
+    Hover="true"
+    Striped="true"
+    RowsPerPage="20"
+    Virtualize="true"
+    @ref="dataGrid"
+    Items="items"
+    Sortable="true"
+    Filterable="true"
+    ShowMenuIcon="true">
+    
+    <Columns>
+        <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+        <PropertyColumn Property="x => x.Name" Title="이름" Filterable="true" />
+        <PropertyColumn Property="x => x.Amount" Title="금액" Sortable="true" 
+            Format="C" />
+        <TemplateColumn Title="작업">
+            <CellTemplate>
+                <MudIconButton Icon="@Icons.Material.Filled.Edit" Size="Small" 
+                    OnClick="@(() => Edit(context.Item))" />
+                <MudIconButton Icon="@Icons.Material.Filled.Delete" Size="Small" 
+                    OnClick="@(() => Delete(context.Item))" />
+            </CellTemplate>
+        </TemplateColumn>
+    </Columns>
+</MudDataGrid>
+```
+
+#### 색상 & 상태 표시
+- **정상** (Normal): 회색 배경
+- **주의** (Warning): 주황색 배경 (TaxRiskLevel: "warning")
+- **긴급** (Danger): 빨간색 배경 (TaxRiskLevel: "danger", 미납 송장)
+- **완료** (Success): 녹색 배경 (완료된 신고, 결제됨)
+
+```razor
+<MudChip Color="@(item.TaxRiskLevel == "danger" ? Color.Error : 
+                   item.TaxRiskLevel == "warning" ? Color.Warning : Color.Default)">
+    @item.TaxRiskLevel
+</MudChip>
+```
+
+#### 페이지 구조 (예: TaxProfile 관리)
+```
+┌─────────────────────────────────────────────┐
+│ 세무프로필 관리                    [+새로 추가] │
+├─────────────────────────────────────────────┤
+│ 🔍 검색...                                   │
+├──────┬────────┬────────┬────────┬────────┬──┤
+│ 고객 │ 상태   │ 리스크 │ 다음신고│ 담당자 │작│
+├──────┼────────┼────────┼────────┼────────┼──┤
+│ (선택)고객A  │ 활성   │ 🔴높음 │5/30   │ A │✎│
+│      │       │        │        │       │✕│
+│ (선택)고객B  │ 활성   │ 🟡보통 │6/15   │ B │✎│
+│      │       │        │        │       │✕│
+├──────┴────────┴────────┴────────┴────────┴──┤
+│ ◀ 1 2 3 4 ▶  |  20행/페이지  | 전체: 150개 │
+└─────────────────────────────────────────────┘
+```
+
+#### CSS 클래스 표준
+```css
+/* admin-grid.css */
+.admin-grid {
+    font-size: 13px;
+    line-height: 1.4;
+}
+
+.admin-grid--dense {
+    --mud-table-row-height: 32px;
+}
+
+.admin-grid__header {
+    background-color: #f5f5f5;
+    font-weight: 600;
+    padding: 8px;
+}
+
+.admin-grid__cell {
+    padding: 8px;
+    vertical-align: middle;
+}
+
+.admin-grid__cell--danger {
+    background-color: #ffebee;
+}
+
+.admin-grid__cell--warning {
+    background-color: #fff3e0;
+}
+
+.admin-grid__cell--success {
+    background-color: #e8f5e9;
+}
+
+.admin-grid__action-button {
+    padding: 4px 8px;
+    min-width: 36px;
+    min-height: 36px;
+}
+```
+
+#### 성능 최적화
+- **가상화**: `Virtualize="true"` (10,000행 이상 대응)
+- **지연 로드**: IntersectionObserver로 스크롤 시 다음 페이지 로드
+- **메모이제이션**: `OnParametersSet` vs `OnInitializedAsync` 구분
+- **API 캐싱**: 변경이 없으면 `IMemoryCache` 사용 (5분 TTL)
+
+### 8.7 Blazor 페이지 추가 표준 가이드 ✅ (2026-06-28 갱신)
+
+**목표**: 모든 관리자 페이지가 일관된 구조와 UX를 유지하도록 강제
+
+#### 필수 구조 (기존 Dashboard 패턴 준수)
+
+**Step 1: 페이지 헤더 (`<section class="admin-page-hero">`)**
+```razor
+@page "/admin/새페이지"
+@attribute [Authorize]
+@inject INewPageClient NewPageClient
+@inject NavigationManager Nav
+
+<PageTitle>페이지 제목</PageTitle>
+
+<!-- 반드시 포함할 요소 -->
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">카테고리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">페이지 제목</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">한 줄 설명</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add" OnClick="OpenCreateDialog">
+        새 항목 추가
+    </MudButton>
+</section>
+```
+
+**Step 2: 콘텐츠 영역**
+```razor
+<!-- 로딩 상태 -->
+@if (items == null)
+{
+    <MudProgressCircular Indeterminate="true" Class="mt-4" />
+}
+<!-- 빈 상태 -->
+else if (items.Count == 0)
+{
+    <MudAlert Severity="Severity.Info" Class="mt-4">데이터가 없습니다.</MudAlert>
+}
+<!-- 데이터 그리드 -->
+else
+{
+    <MudDataGrid T="YourEntity"
+        Items="@items"
+        Dense="true"
+        Hover="true"
+        Striped="true"
+        Virtualize="true"
+        RowsPerPage="30"
+        Class="admin-grid mt-4">
+        <Columns>
+            <!-- 필수: 컬럼 정의 -->
+        </Columns>
+    </MudDataGrid>
+}
+```
+
+**Step 3: 모달 다이얼로그 (Create/Edit)**
+```razor
+<MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
+    <TitleContent>
+        <MudText Typo="Typo.h6">@(isEditMode ? "항목 수정" : "새 항목 추가")</MudText>
+    </TitleContent>
+    <DialogContent>
+        <MudForm @ref="form">
+            <!-- 폼 필드 -->
+        </MudForm>
+    </DialogContent>
+    <DialogActions>
+        <MudButton OnClick="CloseDialog">취소</MudButton>
+        <MudButton Color="Color.Primary" OnClick="SaveItem">저장</MudButton>
+    </DialogActions>
+</MudDialog>
+```
+
+**Step 4: @code 섹션 구조**
+```csharp
+@code {
+    private List<YourEntity>? items;
+    private List<RelatedEntity> relatedItems = [];
+    private Dictionary<int, string> itemMap = new();
+    
+    private MudForm? form;
+    private bool isDialogOpen;
+    private bool isEditMode;
+    private YourEntity? editingItem;
+    private YourItemForm itemForm = new();
+
+    protected override async Task OnInitializedAsync()
+    {
+        await LoadData();
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            items = await YourItemClient.GetAllAsync();
+            // 필요시 관련 데이터 로드
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        isEditMode = false;
+        editingItem = null;
+        itemForm = new();
+        isDialogOpen = true;
+    }
+
+    private async Task OpenEditDialog(YourEntity item)
+    {
+        isEditMode = true;
+        editingItem = item;
+        itemForm = new YourItemForm { /* 초기화 */ };
+        isDialogOpen = true;
+    }
+
+    private async Task SaveItem()
+    {
+        try
+        {
+            if (isEditMode)
+            {
+                await YourItemClient.UpdateAsync(editingItem!.Id, /* params */);
+                Snackbar.Add("항목이 업데이트되었습니다.", Severity.Success);
+            }
+            else
+            {
+                var newId = await YourItemClient.CreateAsync(/* params */);
+                if (newId > 0)
+                {
+                    Snackbar.Add("항목이 추가되었습니다.", Severity.Success);
+                }
+            }
+            CloseDialog();
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteItem(int id)
+    {
+        var parameters = new DialogParameters();
+        parameters.Add("Title", "삭제 확인");
+        parameters.Add("Message", "이 항목을 삭제하시겠습니까?");
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await YourItemClient.DeleteAsync(id);
+            Snackbar.Add("항목이 삭제되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void CloseDialog()
+    {
+        isDialogOpen = false;
+        isEditMode = false;
+        editingItem = null;
+        itemForm = new();
+    }
+
+    private class YourItemForm
+    {
+        // DTO 필드
+    }
+}
+```
+
+#### 체크리스트 (모든 페이지)
+
+- [ ] @page 지시문 확인
+- [ ] @attribute [Authorize] 추가
+- [ ] @inject로 필요한 Client 주입
+- [ ] <PageTitle> 추가
+- [ ] <section class="admin-page-hero"> (캡션, 제목, 부제, 추가 버튼)
+- [ ] 로딩 상태 (MudProgressCircular)
+- [ ] 빈 상태 (MudAlert)
+- [ ] MudDataGrid (Dense=true, Virtualize=true, RowsPerPage=30, admin-grid 클래스)
+- [ ] MudDialog (Create/Edit 모달)
+- [ ] ConfirmDialog (Delete 확인)
+- [ ] @code 섹션: OnInitializedAsync → LoadData() 패턴
+- [ ] 모든 에러 처리 (try-catch, Snackbar 메시지)
+- [ ] CloseDialog() 메서드로 모달 상태 초기화
+
+#### 위반 사항
+
+❌ **이 패턴을 따르지 않는 페이지는 실시간 코드 리뷰 대상:**
+- 페이지 헤더 (admin-page-hero) 누락
+- 인라인 스타일로 레이아웃 구성
+- MudDialog 없이 별도 라우트로 Create/Edit 처리 (흰 화면 플래시)
+- @code 섹션 구조 다름
+- 모달에서 직접 onSubmit 대신 Snackbar 피드백 미제공
+
 ---
 
 ## 9. Do's & Don'ts
@@ -1010,6 +1389,224 @@ public async Task OnPostAsync()
 }
 ```
 
+### 10.5 폼 UI/UX - Enter 키 포커스 이동
+
+**목표**: 관리 페이지 폼에서 Enter 키를 누르면 다음 필드로 자동 포커스
+
+#### 구현 패턴
+```razor
+<MudTextField @bind-Value="@request.FieldA" Label="필드 A"
+    OnKeyDown="@((KeyboardEventArgs e) => HandleEnter(e, "fieldB"))"
+    @ref="fieldA" Variant="Variant.Outlined" />
+
+<MudTextField @ref="fieldB" Label="필드 B"
+    OnKeyDown="@((KeyboardEventArgs e) => HandleEnter(e, "fieldC"))" />
+```
+
+```csharp
+@code {
+    private MudTextField? fieldB;
+    private MudTextField? fieldC;
+
+    private async Task HandleEnter(KeyboardEventArgs e, string nextFieldId)
+    {
+        if (e.Code == "Enter" || e.Key == "Enter")
+        {
+            e.PreventDefault();
+            await FocusNextField(nextFieldId);
+        }
+    }
+
+    private async Task FocusNextField(string fieldId)
+    {
+        // 다음 필드로 포커스 이동
+        if (fieldId == "fieldB") 
+            await fieldB?.FocusAsync()!;
+        else if (fieldId == "fieldC")
+            await fieldC?.FocusAsync()!;
+    }
+}
+```
+
+**규칙**:
+- 모든 관리 페이지 폼에 Enter 키 지원 필수
+- Tab 키와 동일하게 작동하되, 명시적 입력 의도 반영
+- 마지막 필드에서 Enter = 폼 제출 (자동 검증)
+
+---
+
+### 10.6 더존(Douzone) 통합 가이드
+
+**목표**: TaxBaik은 더존 세무회계의 상위 CRM/고객 관리 전략 시스템
+
+#### 역할 정의
+| 시스템 | 담당 | 기능 | 통합 지점 |
+|--------|------|------|---------|
+| **더존(Douzone)** | 세무 처리 | 신고, 장부관리, 결산 | 데이터 동기화 |
+| **TaxBaik** | 고객 관리 | CRM, 계약, 수익 추적 | 고객 메타 정보 |
+
+#### 중복 제거 원칙
+- ❌ 세무 장부 데이터는 더존에만 관리 (중복 금지)
+- ❌ 신고 자동화는 더존 API 활용 (TaxBaik은 상태만 추적)
+- ✅ 고객사 정보 (회사명, 담당자, 연락처) = TaxBaik 관리
+- ✅ 고객 계약 이력, CRM 활동 = TaxBaik 관리
+- ✅ 수익 추적, 인보이스 관리 = TaxBaik 관리
+
+#### 더존과의 차별화 기능
+```
+더존(Douzone)의 강점         TaxBaik의 고유 기능
+┌─────────────────────┐  ┌──────────────────────┐
+│ 신고 장부 자동화     │  │ 고객 수명주기 관리   │
+│ 세금 계산기          │  │ 계약/수익 추적       │
+│ 결산 보고서          │  │ 상담 활동 기록       │
+│ 세율/세법 업데이트   │  │ 다중 회사 관리       │
+│ 전자세금계산서       │  │ 마케팅 자동화        │
+└─────────────────────┘  │ 모바일 앱            │
+                         │ SEO 블로그           │
+                         └──────────────────────┘
+```
+
+#### API 동기화 (향후)
+```
+더존(Douzone) API (엔터프라이즈)
+    ↓
+[고객별 신고 상태 조회]
+    ↓
+TaxBaik [상태 추적] → [CRM 분석]
+    ↓
+[수익 인식 자동화]
+```
+
+#### 데이터 주인 원칙
+```
+고객사 정보
+├─ 더존 소유: 사업자등록번호, 기업명, 업종, 세무신고 이력
+├─ TaxBaik 소유: 컨택트 정보, 계약 내용, 상담 기록, 계약 상태
+└─ 동기화 필요: 회사 마스터ID
+
+신고 일정
+├─ 더존 소유: 신고 유형, 세법 기한, 신고 마감일
+├─ TaxBaik 소유: 담당자 배정, 상담 노트, 처리 상태
+└─ 참고만: TaxBaik은 더존의 신고 기한을 읽기만 함 (역동기화 금지)
+```
+
+#### 10.7 국세청(NTS) API 연동 전략
+
+**목표**: 고객 편의성 향상 + 세무 업무 자동화 + 데이터 정확성 보증
+
+#### 국세청 API가 필요한 이유
+
+| 기능 | 현재 (수동) | 국세청 API (자동) | 고객 효과 |
+|------|-----------|------------|---------|
+| **사업자등록번호 검증** | 고객 입력 후 수동 확인 | 실시간 진위 확인 | 등록 즉시 검증 ✅ |
+| **신고 현황 조회** | 더존에서 확인 후 TaxBaik에 입력 | 국세청에서 직접 조회 | 신고 상태 자동 동기화 ✅ |
+| **납세 의무 확인** | 고객 자가 확인 | API로 자동 확인 | 맞춤형 상담 내용 생성 ✅ |
+| **세무조사 이력** | 고객 진술만 가능 | 공식 기록 조회 | 정확한 위험도 평가 ✅ |
+
+#### 국세청 API 연동 기능 (우선순위)
+
+**Level 1: 사업자등록번호 검증 (즉시 도입 가능)**
+```
+TaxBaik에 고객 사업자등록번호 입력 → 국세청 API 호출 → 진위 확인
+- API: 사업자등록번호 진위확인 조회 (National Tax Service OpenAPI)
+- 응답: 성명/사업장주소/업태 반환
+- 효과: 부정확한 정보 사전 차단
+- 비용: 월 5,000호 무료, 초과 시 호출당 1원
+```
+
+**Level 2: 신고 현황 조회 (더존 연동 후)**
+```
+더존에서 신고 정보 → 국세청 API 검증 → TaxBaik 자동 갱신
+- API: 종합소득세 신고현황 조회 / 부가가치세 신고현황 조회
+- 연동 대상: 종소세, 부가세, 법인세
+- 효과: 신고일정 자동 생성, 미신고 고객 즉시 알림
+- 스케줄: 월 1회 배치 실행 (신고 기간 후)
+```
+
+**Level 3: 납세 의무 확인 (고급)**
+```
+고객 사업자등록번호 → 국세청 조회 → 의무 사항 리스트
+- 자료제출 의무 (세무대리인)
+- 장부작성 의무 (복식부기 필수)
+- 부가가치세 업종별 특별공제 대상 여부
+- 효과: 맞춤형 상담 가이드 자동 생성
+```
+
+**Level 4: 세무조사 이력 (전략)**
+```
+고객 사업자등록번호 → 국세청 조회 → 과거 3년 조사 이력
+- 효과: 고위험 고객 조기 발굴, 예방 상담 강화
+- 범위: 실명, 규모, 적발 사항 (부가세/소득세 구분)
+```
+
+#### 국세청 API 도입 로드맵
+
+| Phase | 기능 | 일정 | 영향 |
+|-------|------|------|------|
+| **1** | 사업자등록번호 검증 | 즉시 | 고객 데이터 품질 ↑ |
+| **2** | 더존 신고 현황 동기화 | Q3 | 자동 일정 생성, 미신고 알림 |
+| **3** | 납세 의무 자동 가이드 | Q4 | 상담 콘텐츠 자동화 |
+| **4** | 세무조사 위험도 평가 | 2027 | 예방 상담 강화 |
+
+#### 필요한 준비물
+
+**1. 국세청 오픈 API 신청**
+- https://www.nts.go.kr (공식 신청)
+- 또는 더존 엔터프라이즈 통해 간접 연동
+
+**2. TaxBaik 구현**
+```csharp
+// NtsApiClient.cs
+public interface INtsApiClient
+{
+    Task<BusinessRegistrationInfo> VerifyBusinessRegistrationAsync(string registrationNumber);
+    Task<TaxFilingStatus> GetTaxFilingStatusAsync(string registrationNumber, int year);
+    Task<TaxObligations> GetTaxObligationsAsync(string registrationNumber);
+    Task<AuditHistory> GetAuditHistoryAsync(string registrationNumber);
+}
+
+// 사용처: ClientService / TaxProfileService에 주입
+```
+
+**3. 에러 처리**
+- API 호출 실패 → 로컬 검증으로 폴백
+- 네트워크 타임아웃 → 재시도 3회 + 캐시 사용
+- 국세청 점검 중 → 오프라인 모드 지원
+
+#### 고객 편의성 향상 예시
+
+**Before (수동 프로세스)**:
+1. 고객: 사업자등록번호 입력
+2. 세무사: 수동으로 국세청 사이트 접속
+3. 세무사: 신고 현황 수동 입력
+4. TaxBaik: 불일치 가능성 ❌
+
+**After (자동화)**:
+1. 고객: 사업자등록번호 입력
+2. TaxBaik: 즉시 국세청 검증 ✅
+3. TaxBaik: 신고 일정 자동 생성 ✅
+4. TaxBaik: 미신고 알림 자동 발송 ✅
+5. 세무사: 데이터만 확인 (시간 절약 70%)
+
+---
+
+### 더존 통합 전략
+**현재 (수동 연동)**:
+- 더존에서 신고 일정 확인 → TaxBaik에 수동 입력
+- 안정적이나 수작업 많음
+
+**향후 (자동 동기화)**:
+1. **더존 엔터프라이즈 API** 접근 (B2B 라이선스 필요)
+2. **Webhook** 수신: 신고 완료, 결산 마감 이벤트
+3. **일 1회 배치 폴링**: 신고 상태 자동 갱신
+4. **수익 인식 자동화**: 더존 계약금액 → TaxBaik 인보이스 생성
+
+**구현 팁**:
+- 더존 API 사용 가능 시: webhook로 신고 완료 알림 수신
+- 불가능하면: 주기적 배치로 더존 상태 폴링 (일 1회)
+- TaxBaik에서 생성한 데이터는 절대 더존에 역동기화 금지
+- 더존 기존 고객도 TaxBaik CRM에 등록 (중복 허용, 통합 관리)
+
 ---
 
 ## 11. 배포 검증
@@ -1096,6 +1693,208 @@ npx playwright test  # CI에서 배포 후 자동 실행
 - ✅ 폼 필드 너비 (200px 이상)
 - ✅ 수평 오버플로우 없음 (모든 크기)
 
+### 배포 중 사용자 경험 보호
+
+**문제**: 배포 중 사용자가 관리 페이지에서 작업 중이면 강제 새로고침이 발생하여 미저장 데이터 손실
+
+**해결 방안**:
+
+#### 1. 배포 알림 전략 (강제 새로고침 금지)
+```csharp
+// Program.cs - SignalR 배포 알림
+app.MapHub<NotificationHub>("/taxbaik/hub/notifications");
+
+// NotificationHub.cs
+public async Task NotifyDeploymentStart()
+{
+    // ❌ 강제 새로고침하지 않음
+    // ✅ 대신 사용자에게 알림만 보냄
+    await Clients.Group("admins").SendAsync("DeploymentNotification", new
+    {
+        Type = "DeploymentStart",
+        Message = "새 버전이 배포되고 있습니다. 진행 중인 작업을 계속할 수 있습니다.",
+        TimeoutSeconds = 60  // 사용자가 60초 후 수동으로 새로고침 가능
+    });
+}
+```
+
+#### 2. 프론트엔드: 배포 알림 모달 (자동 새로고침 금지)
+```razor
+@* Components/Admin/Shared/DeploymentNotification.razor *@
+@if (showNotification)
+{
+    <MudDialog @bind-Visible="showNotification">
+        <TitleContent>
+            <MudText Typo="Typo.h6">새 버전 배포</MudText>
+        </TitleContent>
+        <DialogContent>
+            <MudText>새 버전이 배포되고 있습니다. 진행 중인 작업을 계속할 수 있습니다.</MudText>
+            <MudText Typo="Typo.caption" Class="mt-4">
+                업데이트: <strong>@countdown</strong>초 후 새로고침 (또는 수동으로 새로고침)
+            </MudText>
+            <MudLinearProgressIndeterminate />
+        </DialogContent>
+        <DialogActions>
+            <MudButton Color="Color.Primary" OnClick="RefreshNow">지금 새로고침</MudButton>
+            <MudButton Color="Color.Default" OnClick="DismissNotification">나중에</MudButton>
+        </DialogActions>
+    </MudDialog>
+}
+
+@code {
+    private bool showNotification = false;
+    private int countdown = 60;
+    private HubConnection? hubConnection;
+
+    protected override async Task OnInitializedAsync()
+    {
+        hubConnection = new HubConnectionBuilder()
+            .WithUrl("/taxbaik/hub/notifications", options =>
+                options.AccessTokenProvider = async () => 
+                    await LocalStorage.GetItemAsStringAsync("authToken") ?? "")
+            .WithAutomaticReconnect()
+            .Build();
+
+        hubConnection.On<dynamic>("DeploymentNotification", async (notification) =>
+        {
+            showNotification = true;
+            // 사용자가 "나중에" 누르지 않으면 60초 후 자동 새로고침
+            await Task.Delay(TimeSpan.FromSeconds(60));
+            if (showNotification)
+                RefreshNow();
+        });
+
+        await hubConnection.StartAsync();
+    }
+
+    private void RefreshNow() => NavigationManager.NavigateTo(NavigationManager.Uri, true);
+
+    private void DismissNotification()
+    {
+        showNotification = false;
+        countdown = 0;
+    }
+
+    async ValueTask IAsyncDisposable.DisposeAsync()
+    {
+        if (hubConnection is not null)
+            await hubConnection.DisposeAsync();
+    }
+}
+```
+
+#### 3. CI/CD 배포 알림 (server-sent events 대신 SignalR)
+```yaml
+# .gitea/workflows/deploy.yml
+- name: Notify deployment start
+  run: |
+    curl -X POST "http://127.0.0.1:5001/taxbaik/api/admin/deployment-start" \
+      -H "Authorization: Bearer ${{ env.INTERNAL_API_TOKEN }}" \
+      -H "Content-Type: application/json" \
+      -d '{"message":"New version deploying..."}'
+```
+
+#### 4. 사용자 상태 보호 (데이터 손실 방지)
+- ✅ 폼 데이터를 `sessionStorage`에 자동 저장 (변경 감지 시)
+- ✅ 페이지 이탈 시 경고 (unsaved changes)
+- ✅ 강제 새로고침 후 복구 옵션 제공
+
+```csharp
+// 폼 자동 저장 (선택적)
+public class AutoSaveService
+{
+    private readonly IJSRuntime js;
+    
+    public async Task SaveFormAsync<T>(string key, T data)
+    {
+        await js.InvokeVoidAsync("sessionStorage.setItem", key, 
+            System.Text.Json.JsonSerializer.Serialize(data));
+    }
+    
+    public async Task<T?> RestoreFormAsync<T>(string key)
+    {
+        var json = await js.InvokeAsync<string>("sessionStorage.getItem", key);
+        return json == null ? default : 
+            System.Text.Json.JsonSerializer.Deserialize<T>(json);
+    }
+}
+```
+
+#### 5. 배포 상태 확인 엔드포인트
+```csharp
+// Controllers/DeploymentController.cs
+[ApiController]
+[Route("api/admin/[controller]")]
+public class DeploymentController : ControllerBase
+{
+    [HttpPost("deployment-start")]
+    [Authorize(Roles = "Admin")]
+    public async Task<IActionResult> NotifyDeploymentStart(
+        [FromServices] IHubContext<NotificationHub> hubContext)
+    {
+        await hubContext.Clients.Group("admins").SendAsync(
+            "DeploymentNotification", new
+            {
+                Type = "DeploymentStart",
+                Timestamp = DateTime.UtcNow
+            });
+        
+        return Ok(new { message = "배포 알림 전송됨" });
+    }
+    
+    [HttpGet("status")]
+    public IActionResult GetDeploymentStatus() =>
+        Ok(new { Status = "Running", Version = "2026-06-28" });
+}
+```
+
+**핵심 원칙**:
+- 배포 중 강제 새로고침 절대 금지 ❌
+- 사용자에게 알림만 보내고 수동 새로고침 제공 ✅
+- 폼 데이터는 세션 저장소에 자동 보존 ✅
+- 강제 새로고침 후 복구 옵션 제공 ✅
+
+### Telegram 배포 알림 설정 (System Chat)
+
+**배포 완료 메시지는 System Chat ID로만 전송**:
+
+```bash
+# .gitea/workflows/deploy.yml
+- name: Notify deployment success
+  if: success()
+  run: |
+    DEPLOYMENT_TIME=$(date -u '+%Y-%m-%d %H:%M:%S UTC')
+    curl -s -X POST https://api.telegram.org/bot${TELEGRAM_BOT_TOKEN}/sendMessage \
+      -d chat_id=-5585148480 \
+      -d text="✅ 배포 완료%0A%0A환경: Production%0A상태: 정상 운영 중%0A%0A${DEPLOYMENT_TIME}" \
+      -d parse_mode=HTML
+```
+
+**메시지 라우팅 정책**:
+| 알림 유형 | Chat ID | 목적 |
+|---------|---------|------|
+| 배포 완료 | -5585148480 (System) | CI/CD 파이프라인 모니터링 |
+| 배포 실패 | -5585148480 (System) | 긴급 대응 |
+| 문의 접수 | -5434691215 (Inquiry) | 고객 상담 |
+| 로그인 알림 | 보내지 않음 | 스팸 방지 |
+
+**구현**:
+```csharp
+// CI/CD 배포 단계에서
+if (deploymentSucceeded)
+{
+    await telegramService.SendSystemNotificationAsync(
+        $"✅ 배포 완료\n\n환경: Production\n상태: 정상 운영 중\n\n{DateTime.UtcNow:yyyy-MM-dd HH:mm:ss} UTC");
+}
+else
+{
+    await telegramService.SendSystemNotificationAsync(
+        $"❌ 배포 실패\n\n환경: Production\n오류: {errorMessage}\n\n{DateTime.UtcNow:yyyy-MM-dd HH:mm:ss} UTC");
+}
+```
+
+---
+
 ### CI/CD 파이프라인 최적화 (2026-06-28)
 
 **목표**: 전체 배포 시간을 최소화하고 명확한 Timeout 설정
@@ -1132,6 +1931,48 @@ npx playwright test  # CI에서 배포 후 자동 실행
 
 ---
 
+### CI Deploy 트러블슈팅 하네스 (2026-06-28)
+
+커밋 후 배포가 동작하지 않는다고 판단하기 전에 아래 순서로 확인한다. 추측으로 runner, secret, 커밋 제목을 원인으로 단정하지 않는다.
+
+1. **푸시 결과 확인**
+   ```powershell
+   git push origin master 2>&1 | Select-String "master|To|Processed|remote"
+   ```
+   `master -> master`가 보이면 Git push는 성공이다. 이 단계는 CI 실행 성공을 의미하지 않는다.
+
+2. **Actions run 생성 확인**
+   ```powershell
+   $headers = @{ Authorization = "token $env:GITEA_TOKEN_TAXBAIK" }
+   $runs = Invoke-RestMethod -Headers $headers -Uri "http://178.104.200.7/api/v1/repos/kjh2064/taxbaik/actions/runs?limit=10"
+   $runs.workflow_runs | Select-Object id,path,event,head_sha,display_title,status,conclusion
+   ```
+   `deploy.yml@refs/heads/master`, `event=push`, 최신 `head_sha`가 있어야 배포가 실제로 시작된 것이다.
+
+3. **workflow 파싱 검증**
+   ```powershell
+   curl.exe -sS -w "`nHTTP_STATUS:%{http_code}`n" `
+     -H "Authorization: token $env:GITEA_TOKEN_TAXBAIK" `
+     -H "Content-Type: application/json" `
+     -X POST "http://178.104.200.7/api/v1/repos/kjh2064/taxbaik/actions/workflows/deploy.yml/dispatches?return_run_details=true" `
+     --data '{"ref":"refs/heads/master","inputs":{}}'
+   ```
+   `failed to unmarshal workflow content`가 나오면 `.gitea/workflows/deploy.yml` YAML 문법 문제다. 여러 줄 문자열은 반드시 `run: |` 블록 들여쓰기 안에 둔다.
+
+4. **job 실패 로그 확인**
+   ```powershell
+   curl.exe -sS -H "Authorization: token $env:GITEA_TOKEN_TAXBAIK" `
+     "http://178.104.200.7/api/v1/repos/kjh2064/taxbaik/actions/jobs/{job_id}/logs"
+   ```
+   빌드/테스트/배포/헬스체크 중 어느 단계인지 먼저 분리한다.
+
+**이번 장애 원인 기록**:
+- `deploy.yml`의 Telegram 여러 줄 메시지 일부가 YAML 블록 들여쓰기 밖에 있어 Gitea workflow 파서가 실패했다.
+- 이후 배포 실행은 되었지만, 운영 `Authentication:*:ClientId`가 빈 값인데 OAuth provider를 무조건 등록해 `ClientId` 예외로 500이 발생했다.
+- 외부 OAuth provider는 ClientId/ClientSecret이 모두 있을 때만 등록한다.
+
+---
+
 ## 12. 문제 해결
 
 | 문제 | 해결 |

README.md

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

ROADMAP_WBS.md

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

TaxBaik.Application.Tests/InquiryServiceTests.cs

@@ -87,6 +87,14 @@ public class InquiryServiceTests
                 inquiry.ClientId = clientId;
             return Task.CompletedTask;
         }
+
+        public Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
+            if (inquiry != null)
+                Inquiries.Remove(inquiry);
+            return Task.CompletedTask;
+        }
     }
 
     private sealed class FakeInquiryNotificationService : IInquiryNotificationService

TaxBaik.Application/DependencyInjection.cs

@@ -19,6 +19,14 @@ 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;
     }
@@ -89,6 +92,12 @@ public class InquiryService(
         memoryCache.Remove(AdminDashboardService.CacheKey);
     }
 
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        await repository.DeleteAsync(id, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
     private static int NormalizePage(int page) => Math.Max(1, page);
 
     private static int NormalizePageSize(int pageSize) => Math.Clamp(pageSize, 1, 100);

TaxBaik.Application/Services/PortalUserService.cs

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

TaxBaik.Application/Services/RevenueTrackingService.cs

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

TaxBaik.Application/Services/TaxFilingScheduleService.cs

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

TaxBaik.Application/Services/TaxProfileService.cs

@@ -0,0 +1,61 @@
+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/IInquiryRepository.cs

@@ -16,4 +16,5 @@ public interface IInquiryRepository
     Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default);
     Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default);
     Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default);
+    Task DeleteAsync(int id, CancellationToken cancellationToken = default);
 }

TaxBaik.Domain/Interfaces/IPortalUserRepository.cs

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

TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IRevenueTrackingRepository
+{
+    Task<int> CreateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+    Task UpdateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken cancellationToken = default);
+    Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+}

TaxBaik.Domain/Interfaces/ITaxFilingScheduleRepository.cs

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

TaxBaik.Domain/Interfaces/ITaxProfileRepository.cs

@@ -0,0 +1,13 @@
+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/InquiryRepository.cs

@@ -119,4 +119,10 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
             "UPDATE inquiries SET client_id = @ClientId, updated_at = NOW() WHERE id = @Id",
             new { Id = inquiryId, ClientId = clientId });
     }
+
+    public async Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM inquiries WHERE id = @Id", new { Id = id });
+    }
 }

TaxBaik.Infrastructure/Repositories/PortalUserRepository.cs

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

TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs

@@ -0,0 +1,80 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class RevenueTrackingRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IRevenueTrackingRepository
+{
+    public async Task<int> CreateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO revenue_tracking (client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at)
+              VALUES (@ClientId, @InvoiceNumber, @InvoiceDate, @ServiceType, @Amount, @PaymentStatus, @PaymentDate, @DueDate, @Notes, NOW(), NOW())
+              RETURNING id",
+            revenue);
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking ORDER BY invoice_date DESC");
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE client_id = @ClientId ORDER BY invoice_date DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE payment_status = 'pending' ORDER BY due_date ASC");
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE invoice_date BETWEEN @StartDate AND @EndDate ORDER BY invoice_date DESC",
+            new { StartDate = startDate, EndDate = endDate });
+    }
+
+    public async Task UpdateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE revenue_tracking SET invoice_number = @InvoiceNumber, invoice_date = @InvoiceDate,
+              service_type = @ServiceType, amount = @Amount, payment_status = @PaymentStatus,
+              payment_date = @PaymentDate, due_date = @DueDate, notes = @Notes, updated_at = NOW()
+              WHERE id = @Id",
+            revenue);
+    }
+
+    public async Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE revenue_tracking SET payment_status = 'paid', payment_date = @PaymentDate, updated_at = NOW() WHERE id = @Id",
+            new { Id = id, PaymentDate = paymentDate });
+    }
+
+    public async Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var result = await conn.QueryFirstAsync<decimal>(
+            @"SELECT COALESCE(SUM(amount), 0) FROM revenue_tracking WHERE invoice_date BETWEEN @StartDate AND @EndDate",
+            new { StartDate = startDate, EndDate = endDate });
+        return result;
+    }
+}

TaxBaik.Infrastructure/Repositories/TaxFilingScheduleRepository.cs

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

TaxBaik.Infrastructure/Repositories/TaxProfileRepository.cs

@@ -0,0 +1,80 @@
+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

@@ -32,6 +32,7 @@
         </div>
     </div>
     <MudThemeProvider @bind-IsDarkMode="isDarkMode" Theme="mudTheme" />
+    <MudPopoverProvider />
     <MudDialogProvider />
     <MudSnackbarProvider />
     <Routes @rendermode="new InteractiveServerRenderMode(prerender: false)" />

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

@@ -0,0 +1,88 @@
+@using TaxBaik.Application.Services
+
+<MudForm @ref="form">
+    <MudTextField @bind-Value="model.CompanyCode" Label="회사 코드"
+        Variant="Variant.Outlined" Class="mb-4" Required="true"
+        HelperText="영문/숫자, 최대 50자" />
+
+    <MudTextField @bind-Value="model.CompanyName" Label="회사명"
+        Variant="Variant.Outlined" Class="mb-4" Required="true" />
+
+    <MudTextField @bind-Value="model.ContactPerson" Label="담당자명"
+        Variant="Variant.Outlined" Class="mb-4" />
+
+    <MudTextField @bind-Value="model.Phone" Label="전화번호"
+        Variant="Variant.Outlined" Class="mb-4" />
+
+    <MudTextField @bind-Value="model.Email" Label="이메일"
+        Variant="Variant.Outlined" Class="mb-4" InputType="InputType.Email" />
+
+    <MudTextField @bind-Value="model.Memo" Label="메모"
+        Variant="Variant.Outlined" Lines="3" Class="mb-4" />
+
+    <MudCheckBox @bind-Checked="model.IsActive" Label="활성" Class="mb-4" />
+
+    <div class="d-flex gap-2">
+        <MudButton Variant="Variant.Filled" Color="Color.Primary" @onclick="HandleSubmit">
+            @ButtonText
+        </MudButton>
+        <MudButton Variant="Variant.Outlined" @onclick="OnCancel">취소</MudButton>
+    </div>
+</MudForm>
+
+@code {
+    [Parameter, EditorRequired]
+    public string ButtonText { get; set; } = "저장";
+
+    [Parameter]
+    public EventCallback<CompanyFormModel> OnSubmit { get; set; }
+
+    [Parameter]
+    public EventCallback OnCancel { get; set; }
+
+    [Parameter]
+    public CompanyFormModel? InitialData { get; set; }
+
+    private MudForm? form;
+    private CompanyFormModel model = new();
+
+    protected override void OnInitialized()
+    {
+        if (InitialData != null)
+        {
+            model = new CompanyFormModel
+            {
+                CompanyCode = InitialData.CompanyCode,
+                CompanyName = InitialData.CompanyName,
+                ContactPerson = InitialData.ContactPerson,
+                Phone = InitialData.Phone,
+                Email = InitialData.Email,
+                Memo = InitialData.Memo,
+                IsActive = InitialData.IsActive
+            };
+        }
+    }
+
+    private async Task HandleSubmit()
+    {
+        if (form == null)
+            return;
+
+        await form.Validate();
+        if (!form.IsValid)
+            return;
+
+        await OnSubmit.InvokeAsync(model);
+    }
+
+    public class CompanyFormModel
+    {
+        public string CompanyCode { get; set; } = "";
+        public string CompanyName { get; set; } = "";
+        public string? ContactPerson { get; set; }
+        public string? Phone { get; set; }
+        public string? Email { get; set; }
+        public string? Memo { get; set; }
+        public bool IsActive { get; set; } = true;
+    }
+}

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

@@ -0,0 +1,100 @@
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Application.Services
+
+<MudForm @ref="form">
+    <MudTextField @bind-Value="model.Name" Label="이름"
+        Variant="Variant.Outlined" Class="mb-4" Required="true" />
+
+    <MudTextField @bind-Value="model.Phone" Label="전화번호 (예: 010-1234-5678)"
+        Variant="Variant.Outlined" Class="mb-4" Required="true" />
+
+    <MudTextField @bind-Value="model.Email" Label="이메일"
+        Variant="Variant.Outlined" Class="mb-4" InputType="InputType.Email" />
+
+    <MudSelect @bind-Value="model.ServiceType" Label="문의 유형"
+        Variant="Variant.Outlined" Class="mb-4">
+        <MudSelectItem Value="@("사업자세무")">사업자세무</MudSelectItem>
+        <MudSelectItem Value="@("부동산세금")">부동산세금</MudSelectItem>
+        <MudSelectItem Value="@("가족자산")">가족자산</MudSelectItem>
+        <MudSelectItem Value="@("기타")">기타</MudSelectItem>
+    </MudSelect>
+
+    <MudTextField @bind-Value="model.Message" Label="문의 내용"
+        Variant="Variant.Outlined" Lines="5" Class="mb-4" Required="true" />
+
+    <MudSelect @bind-Value="model.Status" Label="상태"
+        Variant="Variant.Outlined" Class="mb-4">
+        <MudSelectItem Value="@("new")">신규</MudSelectItem>
+        <MudSelectItem Value="@("consulting")">상담중</MudSelectItem>
+        <MudSelectItem Value="@("contracted")">계약완료</MudSelectItem>
+        <MudSelectItem Value="@("rejected")">거절</MudSelectItem>
+        <MudSelectItem Value="@("closed")">종결</MudSelectItem>
+    </MudSelect>
+
+    <MudTextField @bind-Value="model.AdminMemo" Label="관리 메모"
+        Variant="Variant.Outlined" Lines="3" Class="mb-4" />
+
+    <div class="d-flex gap-2">
+        <MudButton Variant="Variant.Filled" Color="Color.Primary" @onclick="HandleSubmit">
+            @ButtonText
+        </MudButton>
+        <MudButton Variant="Variant.Outlined" @onclick="OnCancel">취소</MudButton>
+    </div>
+</MudForm>
+
+@code {
+    [Parameter, EditorRequired]
+    public string ButtonText { get; set; } = "저장";
+
+    [Parameter]
+    public EventCallback<InquiryFormModel> OnSubmit { get; set; }
+
+    [Parameter]
+    public EventCallback OnCancel { get; set; }
+
+    [Parameter]
+    public InquiryFormModel? InitialData { get; set; }
+
+    private MudForm? form;
+    private InquiryFormModel model = new();
+
+    protected override void OnInitialized()
+    {
+        if (InitialData != null)
+        {
+            model = new InquiryFormModel
+            {
+                Name = InitialData.Name,
+                Phone = InitialData.Phone,
+                Email = InitialData.Email,
+                ServiceType = InitialData.ServiceType,
+                Message = InitialData.Message,
+                Status = InitialData.Status,
+                AdminMemo = InitialData.AdminMemo
+            };
+        }
+    }
+
+    private async Task HandleSubmit()
+    {
+        if (form == null)
+            return;
+
+        await form.Validate();
+        if (!form.IsValid)
+            return;
+
+        await OnSubmit.InvokeAsync(model);
+    }
+
+    public class InquiryFormModel
+    {
+        public string Name { get; set; } = "";
+        public string Phone { get; set; } = "";
+        public string? Email { get; set; }
+        public string ServiceType { get; set; } = "기타";
+        public string Message { get; set; } = "";
+        public string Status { get; set; } = "new";
+        public string? AdminMemo { get; set; }
+    }
+}

TaxBaik.Web/Components/Admin/InquiryTable.razor

@@ -26,7 +26,9 @@
                 <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
                 <td>
                     <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Primary"
-                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">문의 내용 확인</MudButton>
+                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">보기</MudButton>
+                    <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Info"
+                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}/edit")">수정</MudButton>
                 </td>
             </tr>
         }

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

@@ -59,37 +59,30 @@
         </div>
         <MudNavMenu Class="admin-nav">
             <MudNavLink Href="/taxbaik/admin/dashboard" Match="NavLinkMatch.All" Icon="@Icons.Material.Filled.Dashboard">대시보드</MudNavLink>
+
+            <MudNavGroup Title="CRM & 세무관리" Icon="@Icons.Material.Filled.BusinessCenter" @bind-Expanded="@expandedCRMGroup">
+                <MudNavLink Href="/taxbaik/admin/tax-profiles" Icon="@Icons.Material.Filled.Assignment">세무 프로필</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/tax-filing-schedules" Icon="@Icons.Material.Filled.CalendarMonth">신고 일정</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/contracts" Icon="@Icons.Material.Filled.Description">계약 관리</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/consulting-activities" Icon="@Icons.Material.Filled.ChatBubble">상담 활동</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/revenue-trackings" Icon="@Icons.Material.Filled.Receipt">수익 추적</MudNavLink>
+            </MudNavGroup>
+
             <MudNavGroup Title="고객 관리" Icon="@Icons.Material.Filled.PeopleAlt" @bind-Expanded="@expandedCustomerGroup">
                 <MudNavLink Href="/taxbaik/admin/clients" Icon="@Icons.Material.Filled.ContactPage">고객 카드</MudNavLink>
-                <MudNavLink Href="/taxbaik/admin/tax-filings" Icon="@Icons.Material.Filled.CalendarMonth">신고 일정</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/tax-filings" Icon="@Icons.Material.Filled.Assessment">세무신고</MudNavLink>
             </MudNavGroup>
+
             <MudNavGroup Title="홈페이지" Icon="@Icons.Material.Filled.Home" @bind-Expanded="@expandedWebsiteGroup">
                 <MudNavLink Href="/taxbaik/admin/announcements" Icon="@Icons.Material.Filled.Campaign">공지사항</MudNavLink>
                 <MudNavLink Href="/taxbaik/admin/faqs" Icon="@Icons.Material.Filled.QuestionAnswer">FAQ 관리</MudNavLink>
                 <MudNavLink Href="/taxbaik/admin/blog" Icon="@Icons.Material.Filled.Article">블로그 관리</MudNavLink>
                 <MudNavLink Href="/taxbaik/admin/season-simulator" Icon="@Icons.Material.Filled.Preview">시즌 시뮬레이터</MudNavLink>
             </MudNavGroup>
+
             <MudNavLink Href="/taxbaik/admin/inquiries" Icon="@Icons.Material.Filled.Forum">문의 관리</MudNavLink>
             <MudNavLink Href="/taxbaik/admin/settings" Icon="@Icons.Material.Filled.Tune">설정</MudNavLink>
         </MudNavMenu>
-        <div class="admin-drawer-footer">
-            <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">
@@ -101,7 +94,8 @@
 
 @code {
     private bool drawerOpen = true;
-    private bool expandedCustomerGroup = true;
+    private bool expandedCRMGroup = true;
+    private bool expandedCustomerGroup = false;
     private bool expandedWebsiteGroup = false;
 
     protected override void OnInitialized()
@@ -109,6 +103,16 @@
         Navigation.LocationChanged += OnLocationChanged;
     }
 
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (!firstRender)
+            return;
+
+        var viewportWidth = await JS.InvokeAsync<int>("taxbaikAdminSession.getViewportWidth");
+        drawerOpen = viewportWidth >= 960;
+        StateHasChanged();
+    }
+
     private void OnLocationChanged(object? sender, LocationChangedEventArgs args)
     {
         _ = InvokeAsync(() => JS.InvokeVoidAsync("taxbaikAdminSession.showLoading"));

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

@@ -90,11 +90,25 @@
 </MudPaper>
 
 @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)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadAsync();
+                    StateHasChanged();
+                }
+            }
+        }
     }
 
     private async Task LoadAsync()

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

@@ -24,11 +24,11 @@
         <MudTextField @bind-Value="model.Title" Label="제목"
             Variant="Variant.Outlined" Class="mb-4" Required="true" />
 
-        <MudSelect @bind-Value="model.CategoryId" Label="카테고리"
+        <MudSelect T="int?" @bind-Value="model.CategoryId" Label="카테고리"
             Variant="Variant.Outlined" Class="mb-4">
             @foreach (var category in categories)
             {
-                <MudSelectItem Value="@category.Id">@category.Name</MudSelectItem>
+                <MudSelectItem T="int?" Value="@((int?)category.Id)">@category.Name</MudSelectItem>
             }
         </MudSelect>
 

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

@@ -35,11 +35,11 @@ else
             <MudTextField @bind-Value="model.Title" Label="제목"
                 Variant="Variant.Outlined" Class="mb-4" Required="true" />
 
-            <MudSelect @bind-Value="model.CategoryId" Label="카테고리"
+            <MudSelect T="int?" @bind-Value="model.CategoryId" Label="카테고리"
                 Variant="Variant.Outlined" Class="mb-4">
                 @foreach (var category in categories)
                 {
-                    <MudSelectItem Value="@category.Id">@category.Name</MudSelectItem>
+                    <MudSelectItem T="int?" Value="@((int?)category.Id)">@category.Name</MudSelectItem>
                 }
             </MudSelect>
 

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

@@ -50,6 +50,9 @@
 </MudStack>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<TaxBaik.Domain.Entities.BlogPost> posts = [];
     private bool isLoading = true;
     private int currentPage = 1;
@@ -57,9 +60,20 @@
     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)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadPosts();
+                    StateHasChanged();
+                }
+            }
+        }
     }
 
     private async Task LoadPosts()

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

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

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

@@ -0,0 +1,51 @@
+@page "/admin/companies/create"
+@attribute [Authorize]
+@using TaxBaik.Web.Components.Admin.Forms
+@inject IApiClient ApiClient
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<PageTitle>고객사 등록</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Settings</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">새 고객사 등록</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">새로운 고객사를 추가합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
+
+<MudPaper Class="pa-4 mt-4" Elevation="1">
+    <CompanyForm ButtonText="등록" OnSubmit="HandleCreate" OnCancel="GoBack" />
+</MudPaper>
+
+@code {
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/companies");
+    }
+
+    private async Task HandleCreate(CompanyForm.CompanyFormModel model)
+    {
+        try
+        {
+            await ApiClient.PostAsync<object>("company", new
+            {
+                companyCode = model.CompanyCode,
+                companyName = model.CompanyName,
+                contactPerson = model.ContactPerson,
+                phone = model.Phone,
+                email = model.Email,
+                memo = model.Memo
+            });
+
+            Snackbar.Add("고객사가 등록되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/companies");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"등록 실패: {ex.Message}", Severity.Error);
+        }
+    }
+}

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

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

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

@@ -0,0 +1,134 @@
+@page "/admin/companies"
+@attribute [Authorize]
+@inject IApiClient ApiClient
+@inject ISnackbar Snackbar
+
+<PageTitle>고객사 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Settings</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">고객사 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">등록된 고객사를 관리하고 새로운 고객사를 추가합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add"
+        Href="/taxbaik/admin/companies/create">새 고객사 등록</MudButton>
+</section>
+
+<MudPaper Class="admin-surface mb-4 mt-4" Elevation="0">
+    <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween">
+        <MudText Typo="Typo.subtitle1">@($"전체 고객사 {totalCompanies}개")</MudText>
+        <MudText Typo="Typo.body2">페이지 @currentPage / @totalPages</MudText>
+    </MudStack>
+</MudPaper>
+
+<MudDataGrid Items="@companies" Striped="true" Hoverable="true" Loading="@isLoading" Class="admin-grid">
+    <Columns>
+        <PropertyColumn Property="x => x.CompanyCode" Title="회사코드" />
+        <PropertyColumn Property="x => x.CompanyName" Title="회사명" />
+        <PropertyColumn Property="x => x.ContactPerson" Title="담당자" />
+        <PropertyColumn Property="x => x.Phone" Title="전화" />
+        <PropertyColumn Property="x => x.Email" Title="이메일" />
+        <PropertyColumn Property="x => x.IsActive" Title="활성">
+            <CellTemplate Context="cell">
+                <MudCheckBox T="bool" Value="@cell.Item.IsActive" Disabled="true" />
+            </CellTemplate>
+        </PropertyColumn>
+        <PropertyColumn Property="x => x.CreatedAt" Title="등록일" Format="yyyy-MM-dd" />
+        <TemplateColumn>
+            <CellTemplate Context="cell">
+                <MudButton Variant="Variant.Outlined" Size="Size.Small" Color="Color.Primary"
+                    Href="@($"/taxbaik/admin/companies/{cell.Item.Id}/edit")">수정</MudButton>
+            </CellTemplate>
+        </TemplateColumn>
+    </Columns>
+</MudDataGrid>
+
+<MudStack Row="true" Justify="Justify.Center" Class="mt-4" Spacing="2">
+    <MudButton Variant="Variant.Outlined" Disabled="@(currentPage <= 1 || isLoading)" @onclick="PreviousPage">이전</MudButton>
+    <MudButton Variant="Variant.Outlined" Disabled="@(currentPage >= totalPages || isLoading)" @onclick="NextPage">다음</MudButton>
+</MudStack>
+
+@code {
+    private List<CompanyDto> companies = [];
+    private bool isLoading = true;
+    private int currentPage = 1;
+    private int totalPages = 1;
+    private int totalCompanies = 0;
+    private const int PageSize = 20;
+
+    protected override async Task OnInitializedAsync()
+    {
+        await LoadData();
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            isLoading = true;
+            var response = await ApiClient.GetAsync<dynamic>($"company?page={currentPage}&pageSize={PageSize}");
+
+            IDictionary<string, object>? dict = response as IDictionary<string, object>;
+            if (dict != null)
+            {
+                totalCompanies = (int)(dynamic)dict["total"];
+                totalPages = (totalCompanies + PageSize - 1) / PageSize;
+
+                if (dict["data"] is System.Collections.IEnumerable dataList)
+                {
+                    companies = new List<CompanyDto>();
+                    foreach (var item in dataList)
+                    {
+                        if (item is IDictionary<string, object> companyDict)
+                        {
+                            companies.Add(new CompanyDto
+                            {
+                                Id = (int)(dynamic)companyDict["id"],
+                                CompanyCode = (string)companyDict["companyCode"],
+                                CompanyName = (string)companyDict["companyName"],
+                                ContactPerson = (string?)companyDict["contactPerson"],
+                                Phone = (string?)companyDict["phone"],
+                                Email = (string?)companyDict["email"],
+                                IsActive = (bool)(dynamic)companyDict["isActive"],
+                                CreatedAt = DateTime.Parse(companyDict["createdAt"].ToString()!)
+                            });
+                        }
+                    }
+                }
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"고객사 로드 실패: {ex.Message}", Severity.Error);
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private async Task NextPage()
+    {
+        currentPage++;
+        await LoadData();
+    }
+
+    private async Task PreviousPage()
+    {
+        currentPage = Math.Max(1, currentPage - 1);
+        await LoadData();
+    }
+
+    private class CompanyDto
+    {
+        public int Id { get; set; }
+        public string CompanyCode { get; set; } = "";
+        public string CompanyName { get; set; } = "";
+        public string? ContactPerson { get; set; }
+        public string? Phone { get; set; }
+        public string? Email { get; set; }
+        public bool IsActive { get; set; }
+        public DateTime CreatedAt { get; set; }
+    }
+}

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

@@ -0,0 +1,290 @@
+@page "/admin/consulting-activities"
+@using TaxBaik.Web.Services.AdminClients
+@inject IConsultingActivityBrowserClient ActivityClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>상담 활동 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">상담 활동 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객별 상담 이력과 팔로업을 추적합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="OpenCreateDialog" StartIcon="@Icons.Material.Filled.Add">
+        새 활동 기록
+    </MudButton>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0">
+    @if (activities is null)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else if (activities.Count == 0)
+    {
+        <MudAlert Severity="Severity.Info" Class="mt-4">
+            <MudIcon Icon="@Icons.Material.Filled.Timeline" Class="me-2" />
+            상담 활동이 없습니다.
+        </MudAlert>
+    }
+    else
+    {
+        <MudDataGrid T="ConsultingActivity"
+            Items="@activities"
+            Dense="true"
+            Hover="true"
+            Striped="true"
+            Virtualize="true"
+            RowsPerPage="30"
+            Class="admin-grid">
+            <Columns>
+                <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                <TemplateColumn Title="고객">
+                    <CellTemplate>
+                        @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                        {
+                            <MudLink Href="@($"/taxbaik/admin/clients/{context.Item.ClientId}")" Color="Color.Primary">
+                                @clientName
+                            </MudLink>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <PropertyColumn Property="x => x.ActivityType" Title="활동 유형" />
+                <PropertyColumn Property="x => x.ActivityDate" Title="활동일시" Format="g" />
+                <TemplateColumn Title="설명">
+                    <CellTemplate>
+                        @{
+                            var desc = context.Item.Description ?? "";
+                            if (desc.Length > 30) desc = desc.Substring(0, 30) + "...";
+                        }
+                        <span>@desc</span>
+                    </CellTemplate>
+                </TemplateColumn>
+                <TemplateColumn Title="다음 팔로업">
+                    <CellTemplate>
+                        @if (context.Item.NextFollowupDate.HasValue)
+                        {
+                            var daysLeft = (context.Item.NextFollowupDate.Value.Date - DateTime.Today).Days;
+                            <MudChip Size="Size.Small"
+                                Color="@(daysLeft < 0 ? Color.Error : daysLeft <= 3 ? Color.Warning : Color.Success)"
+                                Variant="Variant.Filled">
+                                @context.Item.NextFollowupDate.Value.ToString("yyyy-MM-dd")
+                            </MudChip>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <TemplateColumn Title="작업" Sortable="false">
+                    <CellTemplate>
+                        <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                            <MudIconButton Icon="@Icons.Material.Filled.Edit" OnClick="@(async () => await OpenEditDialog(context.Item))" />
+                            <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error"
+                                OnClick="@(async () => await DeleteActivity(context.Item.Id))" />
+                        </MudButtonGroup>
+                    </CellTemplate>
+                </TemplateColumn>
+            </Columns>
+        </MudDataGrid>
+    }
+</MudPaper>
+
+<MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
+    <TitleContent>
+        <MudText Typo="Typo.h6">@(editingActivity == null ? "새 활동 기록" : "활동 기록 수정")</MudText>
+    </TitleContent>
+    <DialogContent>
+        <MudForm @ref="form">
+            <MudSelect T="int" @bind-Value="activityForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="true" Class="mb-4">
+                @foreach (var client in clients)
+                {
+                    <MudSelectItem Value="@client.Id">@GetClientDisplayName(client)</MudSelectItem>
+                }
+            </MudSelect>
+            <MudSelect T="string" @bind-Value="activityForm.ActivityType" Label="활동 유형" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true">
+                <MudSelectItem Value="@("방문 상담")">방문 상담</MudSelectItem>
+                <MudSelectItem Value="@("전화 상담")">전화 상담</MudSelectItem>
+                <MudSelectItem Value="@("세무조사 대응 미팅")">세무조사 대응 미팅</MudSelectItem>
+                <MudSelectItem Value="@("카카오톡 상담")">카카오톡 상담</MudSelectItem>
+                <MudSelectItem Value="@("이메일 자료 접수")">이메일 자료 접수</MudSelectItem>
+                <MudSelectItem Value="@("기타")">기타</MudSelectItem>
+            </MudSelect>
+            <MudDatePicker @bind-Date="activityForm.ActivityDate" Label="활동일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudTextField T="string" @bind-Value="activityForm.Description" Label="설명" Variant="Variant.Outlined" FullWidth="true" Lines="3" Class="mb-4" Required="true" />
+            <MudDatePicker @bind-Date="activityForm.NextFollowupDate" Label="다음 팔로업일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" />
+        </MudForm>
+    </DialogContent>
+    <DialogActions>
+        <MudButton OnClick="CloseDialog">취소</MudButton>
+        <MudButton Color="Color.Primary" OnClick="SaveActivity">저장</MudButton>
+    </DialogActions>
+</MudDialog>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<ConsultingActivity>? activities;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private MudForm? form;
+    private bool isDialogOpen;
+    private ConsultingActivity? editingActivity;
+    private ConsultingActivityForm activityForm = new();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadData();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            activities = await ActivityClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        editingActivity = null;
+        activityForm = new ConsultingActivityForm
+        {
+            ActivityDate = DateTime.Now,
+            ClientId = clients.FirstOrDefault()?.Id ?? 0
+        };
+        isDialogOpen = true;
+    }
+
+    private async Task OpenEditDialog(ConsultingActivity activity)
+    {
+        editingActivity = activity;
+        activityForm = new ConsultingActivityForm
+        {
+            ClientId = activity.ClientId,
+            ActivityType = activity.ActivityType,
+            ActivityDate = activity.ActivityDate,
+            Description = activity.Description,
+            NextFollowupDate = activity.NextFollowupDate
+        };
+        isDialogOpen = true;
+    }
+
+    private async Task SaveActivity()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (editingActivity == null)
+            {
+                var actDate = activityForm.ActivityDate ?? DateTime.Now;
+                var newId = await ActivityClient.CreateAsync(
+                    activityForm.ClientId,
+                    activityForm.ActivityType,
+                    actDate,
+                    activityForm.Description,
+                    null,
+                    activityForm.NextFollowupDate);
+
+                if (newId > 0)
+                {
+                    Snackbar.Add("활동이 기록되었습니다.", Severity.Success);
+                    CloseDialog();
+                    await LoadData();
+                }
+            }
+            else
+            {
+                await ActivityClient.UpdateAsync(
+                    editingActivity.Id,
+                    null,
+                    activityForm.NextFollowupDate);
+
+                Snackbar.Add("활동이 업데이트되었습니다.", Severity.Success);
+                CloseDialog();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteActivity(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 활동을 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await ActivityClient.DeleteAsync(id);
+            Snackbar.Add("활동이 삭제되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void CloseDialog()
+    {
+        isDialogOpen = false;
+        editingActivity = null;
+        activityForm = new();
+    }
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+    private class ConsultingActivityForm
+    {
+        public int ClientId { get; set; }
+        public string ActivityType { get; set; } = "";
+        public DateTime? ActivityDate { get; set; } = DateTime.Now;
+        public string Description { get; set; } = "";
+        public DateTime? NextFollowupDate { get; set; }
+    }
+}

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

@@ -0,0 +1,270 @@
+@page "/admin/contracts"
+@using TaxBaik.Web.Services.AdminClients
+@inject IContractBrowserClient ContractClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>계약 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">계약 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 계약과 월 정기수익을 함께 관리합니다.</MudText>
+        @if (mrr > 0)
+        {
+            <MudText Typo="Typo.body2" Class="mt-2">
+                월 정기수익:
+                <MudChip Size="Size.Small" Color="Color.Primary" Variant="Variant.Filled">₩@mrr.ToString("N0")</MudChip>
+            </MudText>
+        }
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="OpenCreateDialog" StartIcon="@Icons.Material.Filled.Add">
+        새 계약 추가
+    </MudButton>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0">
+    @if (contracts is null)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else if (contracts.Count == 0)
+    {
+        <MudAlert Severity="Severity.Info" Class="mt-4">
+            <MudIcon Icon="@Icons.Material.Filled.Description" Class="me-2" />
+            계약이 없습니다.
+        </MudAlert>
+    }
+    else
+    {
+        <MudDataGrid T="Contract"
+            Items="@contracts"
+            Dense="true"
+            Hover="true"
+            Striped="true"
+            Virtualize="true"
+            RowsPerPage="30"
+            Class="admin-grid">
+            <Columns>
+                <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                <TemplateColumn Title="고객">
+                    <CellTemplate>
+                        @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                        {
+                            <MudLink Href="@($"/taxbaik/admin/clients/{context.Item.ClientId}")" Color="Color.Primary">
+                                @clientName
+                            </MudLink>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <PropertyColumn Property="x => x.ContractNumber" Title="계약번호" />
+                <PropertyColumn Property="x => x.ServiceType" Title="서비스 유형" />
+                <PropertyColumn Property="x => x.MonthlyFee" Title="월 수수료" Format="C" />
+                <TemplateColumn Title="계약기간">
+                    <CellTemplate>
+                        @context.Item.StartDate.ToString("yyyy-MM-dd")
+                        @if (context.Item.EndDate.HasValue)
+                        {
+                            <span>~@context.Item.EndDate.Value.ToString("yyyy-MM-dd")</span>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <TemplateColumn Title="상태">
+                    <CellTemplate>
+                        @{
+                            var isActive = !context.Item.EndDate.HasValue || context.Item.EndDate.Value >= DateTime.Today;
+                        }
+                        @if (isActive)
+                        {
+                            <MudChip Size="Size.Small" Color="Color.Success" Variant="Variant.Filled">활성</MudChip>
+                        }
+                        else
+                        {
+                            <MudChip Size="Size.Small" Color="Color.Default" Variant="Variant.Outlined">만료</MudChip>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <TemplateColumn Title="작업" Sortable="false">
+                    <CellTemplate>
+                        <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                            <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error"
+                                OnClick="@(async () => await DeleteContract(context.Item.Id))" />
+                        </MudButtonGroup>
+                    </CellTemplate>
+                </TemplateColumn>
+            </Columns>
+        </MudDataGrid>
+    }
+</MudPaper>
+
+<!-- Create Dialog -->
+<MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
+    <TitleContent>
+        <MudText Typo="Typo.h6">새 계약 추가</MudText>
+    </TitleContent>
+    <DialogContent>
+        <MudForm @ref="form">
+            <MudSelect T="int?" @bind-Value="contractForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" RequiredError="고객을 선택하세요.">
+                @foreach (var client in clients)
+                {
+                    <MudSelectItem Value="@((int?)client.Id)">@GetClientDisplayName(client)</MudSelectItem>
+                }
+            </MudSelect>
+            <MudTextField T="string" @bind-Value="contractForm.ContractNumber" Label="계약번호" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudSelect T="string" @bind-Value="contractForm.ServiceType" Label="서비스 유형" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true">
+                <MudSelectItem Value="@("개인 기장대리")">개인 기장대리</MudSelectItem>
+                <MudSelectItem Value="@("법인 기장대리")">법인 기장대리</MudSelectItem>
+                <MudSelectItem Value="@("세무조정 대행")">세무조정 대행</MudSelectItem>
+                <MudSelectItem Value="@("양도세 신고대리")">양도세 신고대리</MudSelectItem>
+                <MudSelectItem Value="@("상속·증여 자문")">상속·증여 자문</MudSelectItem>
+                <MudSelectItem Value="@("세무조사 대응")">세무조사 대응</MudSelectItem>
+            </MudSelect>
+            <MudDatePicker @bind-Date="contractForm.StartDate" Label="계약 시작일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudNumericField T="decimal?" @bind-Value="contractForm.MonthlyFee" Label="월 수수료" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" />
+        </MudForm>
+    </DialogContent>
+    <DialogActions>
+        <MudButton OnClick="CloseDialog">취소</MudButton>
+        <MudButton Color="Color.Primary" OnClick="SaveContract">저장</MudButton>
+    </DialogActions>
+</MudDialog>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<Contract>? contracts;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private decimal mrr = 0;
+    private MudForm? form;
+    private bool isDialogOpen;
+    private ContractForm contractForm = new();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadData();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            contracts = await ContractClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+            mrr = await ContractClient.GetMonthlyRecurringRevenueAsync();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        contractForm = new ContractForm
+        {
+            ClientId = clients.FirstOrDefault()?.Id,
+            StartDate = DateTime.Today
+        };
+        isDialogOpen = true;
+    }
+
+    private async Task SaveContract()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (contractForm.ClientId == null) return;
+            var newId = await ContractClient.CreateAsync(
+                contractForm.ClientId.Value,
+                contractForm.ContractNumber,
+                contractForm.ServiceType,
+                contractForm.StartDate ?? DateTime.Now,
+                contractForm.MonthlyFee);
+
+            if (newId > 0)
+            {
+                Snackbar.Add("계약이 추가되었습니다.", Severity.Success);
+                CloseDialog();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteContract(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 계약을 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await ContractClient.DeleteAsync(id);
+            Snackbar.Add("계약이 삭제되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    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 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

@@ -158,31 +158,45 @@
 </MudPaper>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private AdminDashboardSummary summary = new(0, 0, 0, 0, []);
     private List<Domain.Entities.TaxFiling> upcomingFilings = [];
     private string? errorMessage;
     private bool isLoading = true;
 
-    protected override async Task OnInitializedAsync()
+    protected override async Task OnAfterRenderAsync(bool firstRender)
     {
-        try
+        if (firstRender)
         {
-            // API 클라이언트 사용 (서비스 직접 호출 X)
-            var summaryTask = DashboardClient.GetSummaryAsync();
-            var filingsTask = DashboardClient.GetUpcomingFilingsAsync(30);
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    try
+                    {
+                        // API 클라이언트 사용 (서비스 직접 호출 X)
+                        var summaryTask = DashboardClient.GetSummaryAsync();
+                        var filingsTask = DashboardClient.GetUpcomingFilingsAsync(30);
 
-            await Task.WhenAll(summaryTask, filingsTask);
-            summary = await summaryTask;
-            upcomingFilings = (await filingsTask).ToList();
-        }
-        catch (Exception ex)
-        {
-            errorMessage = "대시보드 데이터를 불러올 수 없습니다.";
-            Console.Error.WriteLine($"Dashboard error: {ex.Message}");
-        }
-        finally
-        {
-            isLoading = false;
+                        await Task.WhenAll(summaryTask, filingsTask);
+                        summary = await summaryTask;
+                        upcomingFilings = (await filingsTask).ToList();
+                    }
+                    catch (Exception ex)
+                    {
+                        errorMessage = "대시보드 데이터를 불러올 수 없습니다.";
+                        Console.Error.WriteLine($"Dashboard error: {ex.Message}");
+                    }
+                    finally
+                    {
+                        isLoading = false;
+                        StateHasChanged();
+                    }
+                }
+            }
         }
     }
 

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

@@ -95,9 +95,26 @@
 </MudPaper>
 
 @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)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadAsync();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
 
     private async Task LoadAsync()
     {

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

@@ -0,0 +1,55 @@
+@page "/admin/inquiries/create"
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Application.Services
+@using TaxBaik.Web.Components.Admin.Forms
+@inject InquiryService InquiryService
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<PageTitle>문의 등록</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Customer Relations</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">새 문의 등록</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 문의를 등록합니다. (전화, 오프라인 등)</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
+
+<MudPaper Class="pa-4 mt-4" Elevation="1">
+    <InquiryForm ButtonText="등록" OnSubmit="HandleCreate" OnCancel="GoBack" />
+</MudPaper>
+
+@code {
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/inquiries");
+    }
+
+    private async Task HandleCreate(InquiryForm.InquiryFormModel model)
+    {
+        try
+        {
+            await InquiryService.SubmitAsync(
+                model.Name,
+                model.Phone,
+                model.ServiceType,
+                model.Message,
+                model.Email,
+                ipAddress: "admin-registered");
+
+            Snackbar.Add("문의가 등록되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/inquiries");
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"등록 실패: {ex.Message}", Severity.Error);
+        }
+    }
+}

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

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

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

@@ -11,6 +11,8 @@
         <MudText Typo="Typo.h4" Class="admin-page-title">문의 관리</MudText>
         <MudText Typo="Typo.body2" Class="admin-page-subtitle">상담 요청을 상태별로 확인하고 후속 조치를 기록합니다.</MudText>
     </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add"
+        Href="/taxbaik/admin/inquiries/create">새 문의 등록</MudButton>
 </section>
 
 <MudPaper Class="admin-surface" Elevation="0">
@@ -44,11 +46,31 @@ else
 </MudPaper>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     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

@@ -6,6 +6,7 @@
 @inject NavigationManager NavigationManager
 @inject CustomAuthenticationStateProvider AuthStateProvider
 @inject IJSRuntime Js
+@inject ILocalStorageService LocalStorageService
 
 <PageTitle>로그인</PageTitle>
 
@@ -27,6 +28,11 @@
                        autocomplete="current-password"
                        @bind-Value="model.Password" />
 
+            <div class="mb-4">
+                <InputCheckbox class="mud-checkbox" @bind-Value="model.RememberMe" />
+                <label style="margin-left: 8px; cursor: pointer;">아이디 저장</label>
+            </div>
+
             @if (!string.IsNullOrEmpty(errorMessage))
             {
                 <MudAlert Severity="Severity.Error" Class="mb-4">@errorMessage</MudAlert>
@@ -53,8 +59,25 @@
 @code {
     private bool isLoading = false;
     private string errorMessage = "";
-
     private LoginModel model = new();
+    private const string RememberedUsernameKey = "admin-remembered-username";
+
+    protected override async Task OnInitializedAsync()
+    {
+        try
+        {
+            var remembered = await LocalStorageService.GetItemAsStringAsync(RememberedUsernameKey);
+            if (!string.IsNullOrEmpty(remembered))
+            {
+                model.Username = remembered;
+                model.RememberMe = true;
+            }
+        }
+        catch
+        {
+            // LocalStorage not available in pre-render
+        }
+    }
 
     protected override async Task OnAfterRenderAsync(bool firstRender)
     {
@@ -82,6 +105,15 @@
                 return;
             }
 
+            if (model.RememberMe)
+            {
+                await LocalStorageService.SetItemAsStringAsync(RememberedUsernameKey, model.Username);
+            }
+            else
+            {
+                await LocalStorageService.RemoveItemAsync(RememberedUsernameKey);
+            }
+
             await ApiClient.SetAuthToken(response.AccessToken);
             await AuthStateProvider.LoginAsync(response.AccessToken, response.RefreshToken, response.ExpiresIn);
             NavigationManager.NavigateTo(GetReturnUrl(), forceLoad: false);
@@ -104,6 +136,7 @@
     {
         public string Username { get; set; } = "";
         public string Password { get; set; } = "";
+        public bool RememberMe { get; set; }
     }
 
     private string GetReturnUrl()

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

@@ -0,0 +1,270 @@
+@page "/admin/revenue-trackings"
+@using TaxBaik.Web.Services.AdminClients
+@inject IRevenueTrackingBrowserClient RevenueClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>수익 추적 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">수익 추적 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">청구, 납부, 미수금 상태를 한 화면에서 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="OpenCreateDialog" StartIcon="@Icons.Material.Filled.Add">
+        새 청구 추가
+    </MudButton>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0">
+    @if (revenues is null)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else if (revenues.Count == 0)
+    {
+        <MudAlert Severity="Severity.Info" Class="mt-4">
+            <MudIcon Icon="@Icons.Material.Filled.Payments" Class="me-2" />
+            청구 기록이 없습니다.
+        </MudAlert>
+    }
+    else
+    {
+        <MudDataGrid T="RevenueTracking"
+            Items="@revenues"
+            Dense="true"
+            Hover="true"
+            Striped="true"
+            Virtualize="true"
+            RowsPerPage="30"
+            Class="admin-grid">
+            <Columns>
+                <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                <TemplateColumn Title="고객">
+                    <CellTemplate>
+                        @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                        {
+                            <MudLink Href="@($"/taxbaik/admin/clients/{context.Item.ClientId}")" Color="Color.Primary">
+                                @clientName
+                            </MudLink>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <PropertyColumn Property="x => x.InvoiceNumber" Title="청구번호" />
+                <PropertyColumn Property="x => x.InvoiceDate" Title="청구일" Format="yyyy-MM-dd" />
+                <PropertyColumn Property="x => x.Amount" Title="청구액" Format="C" />
+                <TemplateColumn Title="납부여부">
+                    <CellTemplate>
+                        @if (context.Item.PaymentStatus == "paid")
+                        {
+                            <MudChip Size="Size.Small" Color="Color.Success" Variant="Variant.Filled">납부</MudChip>
+                        }
+                        else
+                        {
+                            <MudChip Size="Size.Small" Color="Color.Warning" Variant="Variant.Filled">미납</MudChip>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <TemplateColumn Title="작업" Sortable="false">
+                    <CellTemplate>
+                        <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                            @if (context.Item.PaymentStatus != "paid")
+                            {
+                                <MudIconButton Icon="@Icons.Material.Filled.CheckCircle" Color="Color.Success"
+                                    OnClick="@(async () => await MarkPaid(context.Item.Id))" Title="납부 처리" />
+                            }
+                            <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error"
+                                OnClick="@(async () => await DeleteRevenue(context.Item.Id))" />
+                        </MudButtonGroup>
+                    </CellTemplate>
+                </TemplateColumn>
+            </Columns>
+        </MudDataGrid>
+    }
+</MudPaper>
+
+<!-- Create Dialog -->
+<MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
+    <TitleContent>
+        <MudText Typo="Typo.h6">새 청구 추가</MudText>
+    </TitleContent>
+    <DialogContent>
+        <MudForm @ref="form">
+            <MudSelect T="int" @bind-Value="revenueForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="true" Class="mb-4">
+                @foreach (var client in clients)
+                {
+                    <MudSelectItem Value="@client.Id">@GetClientDisplayName(client)</MudSelectItem>
+                }
+            </MudSelect>
+            <MudTextField T="string" @bind-Value="revenueForm.InvoiceNumber" Label="청구번호" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudDatePicker @bind-Date="revenueForm.InvoiceDate" Label="청구일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudNumericField T="decimal" @bind-Value="revenueForm.Amount" Label="청구액" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudSelect T="string" @bind-Value="revenueForm.ServiceType" Label="서비스 유형" Variant="Variant.Outlined" FullWidth="true" Class="mb-4">
+                <MudSelectItem Value="@("기장 수수료")">기장 수수료</MudSelectItem>
+                <MudSelectItem Value="@("세무조정료")">세무조정료</MudSelectItem>
+                <MudSelectItem Value="@("세무상담료")">세무상담료</MudSelectItem>
+                <MudSelectItem Value="@("신고 대행료")">신고 대행료</MudSelectItem>
+                <MudSelectItem Value="@("자문 수수료")">자문 수수료</MudSelectItem>
+            </MudSelect>
+            <MudDatePicker @bind-Date="revenueForm.DueDate" Label="납부예정일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" />
+        </MudForm>
+    </DialogContent>
+    <DialogActions>
+        <MudButton OnClick="CloseDialog">취소</MudButton>
+        <MudButton Color="Color.Primary" OnClick="SaveRevenue">저장</MudButton>
+    </DialogActions>
+</MudDialog>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<RevenueTracking>? revenues;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private MudForm? form;
+    private bool isDialogOpen;
+    private RevenueForm revenueForm = new();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadData();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            revenues = await RevenueClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        revenueForm = new RevenueForm
+        {
+            ClientId = clients.FirstOrDefault()?.Id ?? 0,
+            InvoiceDate = DateTime.Today,
+            DueDate = DateTime.Today.AddDays(14)
+        };
+        isDialogOpen = true;
+    }
+
+    private async Task SaveRevenue()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            var newId = await RevenueClient.CreateAsync(
+                revenueForm.ClientId,
+                revenueForm.InvoiceNumber,
+                revenueForm.InvoiceDate ?? DateTime.Now,
+                revenueForm.Amount,
+                revenueForm.ServiceType,
+                revenueForm.DueDate);
+
+            if (newId > 0)
+            {
+                Snackbar.Add("청구가 추가되었습니다.", Severity.Success);
+                CloseDialog();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task MarkPaid(int id)
+    {
+        try
+        {
+            await RevenueClient.MarkPaidAsync(id, DateTime.Now);
+            Snackbar.Add("납부가 처리되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"처리 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteRevenue(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 청구를 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await RevenueClient.DeleteAsync(id);
+            Snackbar.Add("청구가 삭제되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void CloseDialog()
+    {
+        isDialogOpen = false;
+        revenueForm = new();
+    }
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+    private class RevenueForm
+    {
+        public int ClientId { get; set; }
+        public string InvoiceNumber { get; set; } = "";
+        public DateTime? InvoiceDate { get; set; }
+        public decimal Amount { get; set; }
+        public string? ServiceType { get; set; }
+        public DateTime? DueDate { get; set; }
+    }
+}

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

@@ -0,0 +1,302 @@
+@page "/admin/tax-filing-schedules"
+@using TaxBaik.Web.Services.AdminClients
+@inject ITaxFilingScheduleBrowserClient TaxFilingClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>신고 일정</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">신고 일정</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객별 마감일과 처리 상태를 한 화면에서 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled"
+               Color="Color.Primary"
+               OnClick="OpenCreateDialog"
+               StartIcon="@Icons.Material.Filled.Add">
+        새 일정 추가
+    </MudButton>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0">
+    @if (schedules is null)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else if (schedules.Count == 0)
+    {
+        <MudAlert Severity="Severity.Info" Class="mt-4">
+            <MudIcon Icon="@Icons.Material.Filled.EventBusy" Class="me-2" />
+            신고 일정이 없습니다.
+        </MudAlert>
+    }
+    else
+    {
+        <MudDataGrid T="TaxFilingSchedule"
+                     Items="@schedules"
+                     Dense="true"
+                     Hover="true"
+                     Striped="true"
+                     Virtualize="true"
+                     RowsPerPage="30"
+                     Class="admin-grid">
+            <Columns>
+                <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                <TemplateColumn Title="고객">
+                    <CellTemplate>
+                        @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                        {
+                            <MudLink Href="@($"/taxbaik/admin/clients/{context.Item.ClientId}")" Color="Color.Primary">
+                                @clientName
+                            </MudLink>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <PropertyColumn Property="x => x.FilingType" Title="신고 유형" />
+                <TemplateColumn Title="마감일">
+                    <CellTemplate>
+                        @{
+                            var daysLeft = (context.Item.DueDate.Date - DateTime.Today).Days;
+                            var statusColor = daysLeft < 0 ? Color.Error : daysLeft <= 7 ? Color.Warning : Color.Success;
+                        }
+                        <MudChip Size="Size.Small" Color="@statusColor" Variant="Variant.Filled">
+                            @context.Item.DueDate.ToString("yyyy-MM-dd")
+                            @if (daysLeft >= 0)
+                            {
+                                <span class="ms-1">(D-@daysLeft)</span>
+                            }
+                            else
+                            {
+                                <span class="ms-1">(마감 @Math.Abs(daysLeft)일 경과)</span>
+                            }
+                        </MudChip>
+                    </CellTemplate>
+                </TemplateColumn>
+                <PropertyColumn Property="x => x.FilingYear" Title="신고연도" />
+                <TemplateColumn Title="상태">
+                    <CellTemplate>
+                        @if (context.Item.Status == "completed")
+                        {
+                            <MudChip Size="Size.Small" Color="Color.Success" Variant="Variant.Filled">완료</MudChip>
+                        }
+                        else
+                        {
+                            <MudChip Size="Size.Small" Color="Color.Default" Variant="Variant.Outlined">대기</MudChip>
+                        }
+                    </CellTemplate>
+                </TemplateColumn>
+                <TemplateColumn Title="작업" Sortable="false">
+                    <CellTemplate>
+                        <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                            @if (context.Item.Status != "completed")
+                            {
+                                <MudIconButton Icon="@Icons.Material.Filled.CheckCircle"
+                                               Color="Color.Success"
+                                               OnClick="@(async () => await CompleteSchedule(context.Item.Id))"
+                                               Title="완료" />
+                            }
+                            <MudIconButton Icon="@Icons.Material.Filled.Delete"
+                                           Color="Color.Error"
+                                           OnClick="@(async () => await DeleteSchedule(context.Item.Id))"
+                                           Title="삭제" />
+                        </MudButtonGroup>
+                    </CellTemplate>
+                </TemplateColumn>
+            </Columns>
+        </MudDataGrid>
+    }
+</MudPaper>
+
+<MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
+    <TitleContent>
+        <MudText Typo="Typo.h6">새 신고 일정 추가</MudText>
+    </TitleContent>
+    <DialogContent>
+        <MudForm @ref="form">
+            <MudSelect T="int?"
+                       @bind-Value="scheduleForm.ClientId"
+                       Label="고객"
+                       Required="true"
+                       Variant="Variant.Outlined"
+                       FullWidth="true"
+                       Class="mb-4"
+                       RequiredError="고객을 선택하세요.">
+                @foreach (var client in clients)
+                {
+                    <MudSelectItem Value="@((int?)client.Id)">@GetClientDisplayName(client)</MudSelectItem>
+                }
+            </MudSelect>
+            <MudSelect T="string" @bind-Value="scheduleForm.FilingType" Label="신고 유형" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true">
+                <MudSelectItem Value="@("종합소득세")">종합소득세</MudSelectItem>
+                <MudSelectItem Value="@("부가가치세")">부가가치세</MudSelectItem>
+                <MudSelectItem Value="@("법인세")">법인세</MudSelectItem>
+                <MudSelectItem Value="@("원천세")">원천세</MudSelectItem>
+                <MudSelectItem Value="@("종합부동산세")">종합부동산세</MudSelectItem>
+                <MudSelectItem Value="@("양도소득세")">양도소득세</MudSelectItem>
+                <MudSelectItem Value="@("상속·증여세")">상속·증여세</MudSelectItem>
+                <MudSelectItem Value="@("세무조정")">세무조정</MudSelectItem>
+            </MudSelect>
+            <MudDatePicker @bind-Date="scheduleForm.DueDate" Label="마감일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <MudNumericField T="int" @bind-Value="scheduleForm.FilingYear" Label="신고연도" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+        </MudForm>
+    </DialogContent>
+    <DialogActions>
+        <MudButton OnClick="CloseDialog">취소</MudButton>
+        <MudButton Color="Color.Primary" OnClick="SaveSchedule">저장</MudButton>
+    </DialogActions>
+</MudDialog>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<TaxFilingSchedule>? schedules;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private MudForm? form;
+    private bool isDialogOpen;
+    private TaxFilingScheduleForm scheduleForm = new();
+ 
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadData();
+                    StateHasChanged();
+                }
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            schedules = await TaxFilingClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        scheduleForm = new TaxFilingScheduleForm
+        {
+            FilingYear = DateTime.Now.Year,
+            DueDate = DateTime.Today,
+            ClientId = clients.FirstOrDefault()?.Id
+        };
+        isDialogOpen = true;
+    }
+
+    private async Task SaveSchedule()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (scheduleForm.ClientId == null) return;
+            var newId = await TaxFilingClient.CreateAsync(
+                scheduleForm.ClientId.Value,
+                scheduleForm.FilingType,
+                scheduleForm.DueDate ?? DateTime.Today,
+                scheduleForm.FilingYear);
+
+            if (newId > 0)
+            {
+                Snackbar.Add("신고 일정이 추가되었습니다.", Severity.Success);
+                CloseDialog();
+                await LoadData();
+            }
+            else
+            {
+                Snackbar.Add("등록에 실패했습니다.", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task CompleteSchedule(int id)
+    {
+        try
+        {
+            await TaxFilingClient.MarkCompletedAsync(id);
+            Snackbar.Add("신고 일정이 완료 처리되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"처리 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteSchedule(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 신고 일정을 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await TaxFilingClient.DeleteAsync(id);
+            Snackbar.Add("신고 일정이 삭제되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    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 class TaxFilingScheduleForm
+    {
+        public int? ClientId { get; set; }
+        public string FilingType { get; set; } = "";
+        public DateTime? DueDate { get; set; }
+        public int FilingYear { get; set; } = DateTime.Now.Year;
+    }
+}

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

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

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

@@ -0,0 +1,296 @@
+@page "/admin/tax-profiles"
+@using TaxBaik.Web.Services.AdminClients
+@inject ITaxProfileBrowserClient TaxProfileClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>세무 프로필</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">세무 프로필</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객별 세무 프로필, 신고 일정, 위험도 추적</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="OpenCreateDialog" StartIcon="@Icons.Material.Filled.Add">
+        새 프로필 추가
+    </MudButton>
+</section>
+
+@if (profiles == null)
+{
+    <MudProgressCircular Indeterminate="true" Class="mt-4" />
+}
+else if (profiles.Count == 0)
+{
+    <MudAlert Severity="Severity.Info" Class="mt-4">세무 프로필이 없습니다.</MudAlert>
+}
+else
+{
+    <MudDataGrid T="TaxProfile"
+        Items="@profiles"
+        Dense="true"
+        Hover="true"
+        Striped="true"
+        Virtualize="true"
+        RowsPerPage="30"
+        Class="admin-grid mt-4">
+        <Columns>
+            <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+            <TemplateColumn Title="고객">
+                <CellTemplate>
+                    @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                    {
+                        <MudLink Href="@($"/taxbaik/admin/clients/{context.Item.ClientId}")" Color="Color.Primary">
+                            @clientName
+                        </MudLink>
+                    }
+                </CellTemplate>
+            </TemplateColumn>
+            <PropertyColumn Property="x => x.BusinessType" Title="사업 유형" />
+            <TemplateColumn Title="위험도">
+                <CellTemplate>
+                    <MudChip Size="Size.Small" Color="@GetRiskColor(context.Item.TaxRiskLevel)" Variant="Variant.Filled">
+                        @context.Item.TaxRiskLevel
+                    </MudChip>
+                </CellTemplate>
+            </TemplateColumn>
+            <TemplateColumn Title="다음 신고">
+                <CellTemplate>
+                    @if (context.Item.NextFilingDueDate.HasValue)
+                    {
+                        @context.Item.NextFilingDueDate.Value.ToString("yyyy-MM-dd")
+                    }
+                </CellTemplate>
+            </TemplateColumn>
+            <TemplateColumn Title="작업" Sortable="false">
+                <CellTemplate>
+                    <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                        <MudIconButton Icon="@Icons.Material.Filled.Edit" OnClick="@(async () => await OpenEditDialog(context.Item))" />
+                        <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error" OnClick="@(async () => await DeleteProfile(context.Item.Id))" />
+                    </MudButtonGroup>
+                </CellTemplate>
+            </TemplateColumn>
+        </Columns>
+    </MudDataGrid>
+}
+
+<!-- Create/Edit Dialog -->
+<MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
+    <TitleContent>
+        <MudText Typo="Typo.h6">@(isEditMode ? "세무 프로필 수정" : "새 세무 프로필 추가")</MudText>
+    </TitleContent>
+    <DialogContent>
+        <MudForm @ref="form">
+            <MudSelect T="int?" @bind-Value="profileForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" RequiredError="고객을 선택하세요.">
+                @foreach (var client in clients)
+                {
+                    <MudSelectItem Value="@((int?)client.Id)">@GetClientDisplayName(client)</MudSelectItem>
+                }
+            </MudSelect>
+            <MudSelect T="string" @bind-Value="profileForm.BusinessType" Label="사업 유형" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true">
+                <MudSelectItem Value="@("일반제조업")">일반제조업</MudSelectItem>
+                <MudSelectItem Value="@("도소매업")">도소매업</MudSelectItem>
+                <MudSelectItem Value="@("서비스업")">서비스업</MudSelectItem>
+                <MudSelectItem Value="@("정보통신업")">정보통신업</MudSelectItem>
+                <MudSelectItem Value="@("부동산업")">부동산업</MudSelectItem>
+                <MudSelectItem Value="@("건설업")">건설업</MudSelectItem>
+                <MudSelectItem Value="@("음식점업")">음식점업</MudSelectItem>
+                <MudSelectItem Value="@("프리랜서")">프리랜서</MudSelectItem>
+                <MudSelectItem Value="@("기타")">기타</MudSelectItem>
+            </MudSelect>
+            <MudSelect T="string" @bind-Value="profileForm.TaxRiskLevel" Label="위험도" Variant="Variant.Outlined" FullWidth="true" Class="mb-4">
+                <MudSelectItem Value="@("low")">낮음</MudSelectItem>
+                <MudSelectItem Value="@("normal")">보통</MudSelectItem>
+                <MudSelectItem Value="@("high")">높음</MudSelectItem>
+            </MudSelect>
+            <MudDatePicker @bind-Date="profileForm.NextFilingDueDate" Label="다음 신고 예정일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" />
+            <MudTextField T="string" @bind-Value="profileForm.SpecialNotes" Label="특수 사항" Variant="Variant.Outlined" FullWidth="true" Lines="2" />
+        </MudForm>
+    </DialogContent>
+    <DialogActions>
+        <MudButton OnClick="CloseDialog">취소</MudButton>
+        <MudButton Color="Color.Primary" OnClick="SaveProfile">저장</MudButton>
+    </DialogActions>
+</MudDialog>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<TaxProfile>? profiles;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private MudForm? form;
+    private bool isDialogOpen;
+    private bool isEditMode;
+    private TaxProfile? editingProfile;
+    private TaxProfileForm profileForm = new();
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (firstRender)
+        {
+            if (AuthStateTask != null)
+            {
+                var authState = await AuthStateTask;
+                if (authState.User.Identity?.IsAuthenticated == true)
+                {
+                    await LoadData();
+                    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)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void OpenCreateDialog()
+    {
+        isEditMode = false;
+        editingProfile = null;
+        profileForm = new TaxProfileForm
+        {
+            ClientId = clients.FirstOrDefault()?.Id,
+            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;
+    }
+
+    private async Task SaveProfile()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                    Snackbar.Add("고객을 선택하세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (isEditMode && editingProfile != null)
+            {
+                await TaxProfileClient.UpdateAsync(editingProfile.Id, profileForm.BusinessType,
+                    null, profileForm.NextFilingDueDate, profileForm.TaxRiskLevel);
+                Snackbar.Add("세무 프로필이 수정되었습니다.", Severity.Success);
+            }
+            else
+            {
+                if (!profileForm.ClientId.HasValue)
+                {
+                    Snackbar.Add("고객을 선택하세요.", Severity.Warning);
+                    return;
+                }
+                var newId = await TaxProfileClient.CreateAsync(
+                    profileForm.ClientId.Value,
+                    profileForm.BusinessType);
+                if (newId > 0)
+                {
+                    // 생성 후 상태 업데이트 처리
+                    await TaxProfileClient.UpdateAsync(
+                        newId,
+                        profileForm.BusinessType,
+                        null,
+                        profileForm.NextFilingDueDate,
+                        profileForm.TaxRiskLevel);
+                    Snackbar.Add("세무 프로필이 추가되었습니다.", Severity.Success);
+                }
+            }
+            CloseDialog();
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteProfile(int id)
+    {
+        var parameters = new DialogParameters();
+        parameters.Add("Title", "삭제 확인");
+        parameters.Add("Message", "이 세무 프로필을 삭제하시겠습니까?");
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await TaxProfileClient.DeleteAsync(id);
+            Snackbar.Add("세무 프로필이 삭제되었습니다.", Severity.Success);
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void CloseDialog()
+    {
+        isDialogOpen = false;
+        isEditMode = false;
+        editingProfile = null;
+        profileForm = new();
+    }
+
+    private Color GetRiskColor(string riskLevel) => riskLevel switch
+    {
+        "high" => Color.Error,
+        "normal" => Color.Warning,
+        "low" => Color.Success,
+        _ => Color.Default
+    };
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+    private class TaxProfileForm
+    {
+        public int? ClientId { get; set; }
+        public string BusinessType { get; set; } = "";
+        public string TaxRiskLevel { get; set; } = "normal";
+        public DateTime? NextFilingDueDate { get; set; }
+        public string? SpecialNotes { get; set; }
+    }
+}

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

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

TaxBaik.Web/Controllers/AdminDashboardController.cs

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

TaxBaik.Web/Controllers/AuthController.cs

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

TaxBaik.Web/Controllers/CompanyController.cs

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

TaxBaik.Web/Controllers/ConsultingActivityController.cs

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

TaxBaik.Web/Controllers/ContractController.cs

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

TaxBaik.Web/Controllers/InquiryController.cs

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

TaxBaik.Web/Controllers/RevenueTrackingController.cs

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

TaxBaik.Web/Controllers/TaxFilingScheduleController.cs

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

TaxBaik.Web/Controllers/TaxProfileController.cs

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

TaxBaik.Web/Hubs/NotificationHub.cs

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

TaxBaik.Web/Logging/TelegramSink.cs

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

TaxBaik.Web/Pages/Contact.cshtml

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

TaxBaik.Web/Pages/Portal/ExternalCallback.cshtml

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

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

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

TaxBaik.Web/Pages/Portal/Index.cshtml

@@ -0,0 +1,171 @@
+@page "/portal"
+@model TaxBaik.Web.Pages.Portal.IndexModel
+@{
+    ViewData["Title"] = "마이 포털 - 세무사 백원숙";
+    ViewData["Description"] = "고객님의 세무 신고 일정과 상담 이력을 실시간으로 확인하실 수 있는 마이페이지입니다.";
+}
+
+<div class="bg-light py-5">
+    <div class="container">
+        <!-- 상단 헤더 & 환영 문구 -->
+        <div class="d-flex flex-wrap justify-content-between align-items-center mb-5 pb-4 border-bottom">
+            <div>
+                <p class="text-primary fw-bold mb-1">TaxBaik My Portal</p>
+                <h1 class="display-6 fw-bold text-dark">안녕하세요, @(User.Identity?.Name)님!</h1>
+                @if (Model.ClientInfo != null)
+                {
+                    <p class="text-muted mb-0">
+                        <i class="bi bi-building"></i> @(string.IsNullOrEmpty(Model.ClientInfo.CompanyName) ? "개인 고객" : Model.ClientInfo.CompanyName) 
+                        | <i class="bi bi-telephone"></i> @Model.ClientInfo.Phone
+                    </p>
+                }
+            </div>
+            <div class="mt-3 mt-sm-0">
+                <form method="post" action="/taxbaik/portal/logout" class="d-inline">
+                    @Html.AntiForgeryToken()
+                    <button type="submit" class="btn btn-outline-danger btn-sm">
+                        <i class="bi bi-box-arrow-right"></i> 로그아웃
+                    </button>
+                </form>
+            </div>
+        </div>
+
+        @if (Model.ClientInfo == null)
+        {
+            <!-- 연동 대기 경고 -->
+            <div class="card border-warning shadow-sm mb-5">
+                <div class="card-body p-5 text-center">
+                    <div class="mb-4">
+                        <span class="display-1 text-warning"><i class="bi bi-exclamation-triangle-fill"></i></span>
+                    </div>
+                    <h3 class="fw-bold text-dark mb-3">고객 정보 연동 대기 중</h3>
+                    <p class="text-muted max-width-md mx-auto mb-4">
+                        가입하신 계정 정보(이메일/연락처)와 일치하는 세무 대리 고객 레코드를 찾지 못했습니다.<br />
+                        세무사 측에서 고객 등록을 완료하거나 관리자 백오피스에서 이메일/전화번호가 일치하도록 지정하면 자동으로 포털 데이터가 활성화됩니다.
+                    </p>
+                    <a href="/taxbaik/contact" class="btn btn-primary px-4 py-2">
+                        <i class="bi bi-chat-dots"></i> 세무사에게 문의하기
+                    </a>
+                </div>
+            </div>
+        }
+        else
+        {
+            <div class="row g-4">
+                <!-- 왼쪽: 세무 신고 현황 (Tax Filings) -->
+                <div class="col-lg-8">
+                    <div class="card border-0 shadow-sm rounded-3 mb-4">
+                        <div class="card-body p-4">
+                            <div class="d-flex justify-content-between align-items-center mb-4">
+                                <h3 class="h5 fw-bold text-dark mb-0">
+                                    <i class="bi bi-calendar-check text-primary me-2"></i> 나의 세무 신고 현황
+                                </h3>
+                                <span class="badge bg-secondary">총 @(Model.Filings.Count)건</span>
+                            </div>
+
+                            @if (!Model.Filings.Any())
+                            {
+                                <div class="text-center py-5 text-muted">
+                                    <i class="bi bi-folder-x display-4 d-block mb-3 text-secondary"></i>
+                                    등록된 세무 신고 일정이 없습니다.
+                                </div>
+                            }
+                            else
+                            {
+                                <div class="table-responsive">
+                                    <table class="table table-hover align-middle">
+                                        <thead class="table-light">
+                                            <tr>
+                                                <th scope="col">신고 종류</th>
+                                                <th scope="col">신고 기한</th>
+                                                <th scope="col">진행 상태</th>
+                                                <th scope="col">메모</th>
+                                            </tr>
+                                        </thead>
+                                        <tbody>
+                                            @foreach (var filing in Model.Filings)
+                                            {
+                                                var dDay = (filing.DueDate - DateTime.Today).Days;
+                                                var statusClass = filing.Status switch
+                                                {
+                                                    "filed" => "bg-success-subtle text-success",
+                                                    "overdue" => "bg-danger-subtle text-danger",
+                                                    _ => "bg-warning-subtle text-warning-emphasis"
+                                                };
+                                                var statusLabel = filing.Status switch
+                                                {
+                                                    "filed" => "신고 완료",
+                                                    "overdue" => "기한 초과",
+                                                    _ => $"D-{dDay}"
+                                                };
+
+                                                <tr>
+                                                    <td>
+                                                        <span class="fw-bold text-dark">@filing.FilingType</span>
+                                                    </td>
+                                                    <td>
+                                                        <span>@filing.DueDate.ToString("yyyy-MM-dd")</span>
+                                                    </td>
+                                                    <td>
+                                                        <span class="badge @statusClass px-2.5 py-1.5 fs-7">@statusLabel</span>
+                                                    </td>
+                                                    <td class="text-muted small">
+                                                        @(string.IsNullOrEmpty(filing.Memo) ? "-" : filing.Memo)
+                                                    </td>
+                                                </tr>
+                                            }
+                                        </tbody>
+                                    </table>
+                                </div>
+                            }
+                        </div>
+                    </div>
+                </div>
+
+                <!-- 오른쪽: 상담 이력 요약 (Consulting Activities) -->
+                <div class="col-lg-4">
+                    <div class="card border-0 shadow-sm rounded-3">
+                        <div class="card-body p-4">
+                            <h3 class="h5 fw-bold text-dark mb-4">
+                                <i class="bi bi-chat-text text-primary me-2"></i> 최근 상담 및 지원 이력
+                            </h3>
+
+                            @if (!Model.Consultations.Any())
+                            {
+                                <div class="text-center py-5 text-muted">
+                                    <i class="bi bi-chat-square-dots display-4 d-block mb-3 text-secondary"></i>
+                                    최근 상담 이력이 없습니다.
+                                </div>
+                            }
+                            else
+                            {
+                                <div class="timeline">
+                                    @foreach (var activity in Model.Consultations)
+                                    {
+                                        <div class="border-start border-2 border-primary-subtle ps-3 pb-4 position-relative">
+                                            <!-- 타임라인 아이콘 -->
+                                            <div class="position-absolute start-0 translate-middle-x bg-primary rounded-circle" 
+                                                 style="width: 10px; height: 10px; margin-left: -1px; top: 6px;"></div>
+                                            
+                                            <div class="d-flex justify-content-between align-items-center mb-1">
+                                                <span class="badge bg-primary-subtle text-primary small">@activity.ActivityType</span>
+                                                <small class="text-muted">@activity.ActivityDate.ToString("yyyy-MM-dd")</small>
+                                            </div>
+                                            <p class="text-dark small mb-1 fw-semibold">@activity.Description</p>
+                                            @if (!string.IsNullOrEmpty(activity.Outcome))
+                                            {
+                                                <div class="bg-light p-2 rounded small text-muted mt-1">
+                                                    <strong>결과:</strong> @activity.Outcome
+                                                </div>
+                                            }
+                                        </div>
+                                    }
+                                </div>
+                            }
+                        </div>
+                    </div>
+                </div>
+            </div>
+        }
+    </div>
+</div>

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

@@ -0,0 +1,49 @@
+using System.Security.Claims;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Web.Services;
+
+namespace TaxBaik.Web.Pages.Portal;
+
+[Authorize(AuthenticationSchemes = PortalAuthDefaults.Scheme)]
+public class IndexModel : PageModel
+{
+    private readonly TaxFilingService _taxFilingService;
+    private readonly ConsultingActivityService _consultingActivityService;
+    private readonly ClientService _clientService;
+
+    public IndexModel(
+        TaxFilingService taxFilingService,
+        ConsultingActivityService consultingActivityService,
+        ClientService clientService)
+    {
+        _taxFilingService = taxFilingService;
+        _consultingActivityService = consultingActivityService;
+        _clientService = clientService;
+    }
+
+    public Client? ClientInfo { get; private set; }
+    public List<TaxFiling> Filings { get; private set; } = new();
+    public List<ConsultingActivity> Consultations { get; private set; } = new();
+
+    public async Task<IActionResult> OnGetAsync()
+    {
+        var clientIdClaim = User.FindFirst("client_id");
+        if (clientIdClaim != null && int.TryParse(clientIdClaim.Value, out var clientId))
+        {
+            ClientInfo = await _clientService.GetByIdAsync(clientId);
+            if (ClientInfo != null)
+            {
+                var filingsData = await _taxFilingService.GetByClientIdAsync(clientId);
+                Filings = filingsData.OrderBy(f => f.DueDate).ToList();
+
+                var consultationsData = await _consultingActivityService.GetByClientIdAsync(clientId);
+                Consultations = consultationsData.OrderByDescending(c => c.ActivityDate).ToList();
+            }
+        }
+        return Page();
+    }
+}

TaxBaik.Web/Pages/Portal/Login.cshtml

@@ -0,0 +1,40 @@
+@page "/portal/login"
+@model TaxBaik.Web.Pages.Portal.LoginModel
+@{
+    ViewData["Title"] = "고객 포털 로그인";
+    ViewData["Description"] = "고객 포털 로그인 페이지입니다.";
+    ViewData["CanonicalUrl"] = $"{Request.Scheme}://{Request.Host}/taxbaik/portal/login";
+}
+
+<section class="container py-5" style="max-width: 560px;">
+    <h1 class="h3 fw-bold mb-4">고객 포털 로그인</h1>
+    <div class="alert alert-secondary">
+        포털 인증은 다음 단계에서 이메일/비밀번호와 소셜 로그인으로 연결됩니다.
+    </div>
+    @if (!string.IsNullOrWhiteSpace(Model.ErrorMessage))
+    {
+        <div class="alert alert-danger">@Model.ErrorMessage</div>
+    }
+    <form method="post" class="vstack gap-3">
+        <div>
+            <label class="form-label">이메일</label>
+            <input class="form-control" asp-for="Email" />
+        </div>
+        <div>
+            <label class="form-label">비밀번호</label>
+            <input class="form-control" asp-for="Password" type="password" />
+        </div>
+        <button class="btn btn-dark" type="submit">로그인</button>
+    </form>
+    <div class="d-grid gap-2 mt-4">
+        <form method="post" asp-page-handler="Google">
+            <button class="btn btn-outline-dark w-100" type="submit">Google로 로그인</button>
+        </form>
+        <form method="post" asp-page-handler="Naver">
+            <button class="btn btn-outline-success w-100" type="submit">Naver로 로그인</button>
+        </form>
+        <form method="post" asp-page-handler="Kakao">
+            <button class="btn btn-outline-warning w-100" type="submit">Kakao로 로그인</button>
+        </form>
+    </div>
+</section>

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

@@ -0,0 +1,56 @@
+using Microsoft.AspNetCore.Authentication;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Web.Services;
+
+namespace TaxBaik.Web.Pages.Portal;
+
+public class LoginModel : PageModel
+{
+    private readonly PortalAuthService _portalAuthService;
+
+    [BindProperty]
+    public string Email { get; set; } = "";
+
+    [BindProperty]
+    public string Password { get; set; } = "";
+
+    [BindProperty]
+    public string? ErrorMessage { get; set; }
+
+    public LoginModel(PortalAuthService portalAuthService)
+    {
+        _portalAuthService = portalAuthService;
+    }
+
+    public void OnGet()
+    {
+    }
+
+    public async Task<IActionResult> OnPostAsync()
+    {
+        if (string.IsNullOrWhiteSpace(Email) || string.IsNullOrWhiteSpace(Password))
+        {
+            ErrorMessage = "이메일과 비밀번호를 입력하세요.";
+            return Page();
+        }
+
+        var signedIn = await _portalAuthService.SignInAsync(Email, Password);
+        if (!signedIn)
+        {
+            ErrorMessage = "로그인 정보를 확인할 수 없습니다.";
+            return Page();
+        }
+
+        return RedirectToPage("/Portal/Index");
+    }
+
+    public IActionResult OnPostGoogle() => Challenge(BuildProps("google"), PortalOAuthDefaults.GoogleScheme);
+
+    public IActionResult OnPostNaver() => Challenge(BuildProps("naver"), PortalOAuthDefaults.NaverScheme);
+
+    public IActionResult OnPostKakao() => Challenge(BuildProps("kakao"), PortalOAuthDefaults.KakaoScheme);
+
+    private static AuthenticationProperties BuildProps(string provider) =>
+        new() { RedirectUri = $"/taxbaik/portal/external-callback?provider={provider}" };
+}

TaxBaik.Web/Pages/Portal/Register.cshtml

@@ -0,0 +1,35 @@
+@page "/portal/register"
+@model TaxBaik.Web.Pages.Portal.RegisterModel
+@{
+    ViewData["Title"] = "고객 포털 회원가입";
+    ViewData["Description"] = "고객 포털 회원가입 페이지입니다.";
+    ViewData["CanonicalUrl"] = $"{Request.Scheme}://{Request.Host}/taxbaik/portal/register";
+}
+
+<section class="container py-5" style="max-width: 640px;">
+    <h1 class="h3 fw-bold mb-4">고객 포털 회원가입</h1>
+    <div class="alert alert-secondary">
+        가입 흐름은 다음 단계에서 이메일/전화번호 검증과 소셜 로그인으로 확장합니다.
+    </div>
+    <form method="post" class="row g-3">
+        <div class="col-md-6">
+            <label class="form-label">이름</label>
+            <input class="form-control" asp-for="Name" />
+        </div>
+        <div class="col-md-6">
+            <label class="form-label">연락처</label>
+            <input class="form-control" asp-for="Phone" />
+        </div>
+        <div class="col-12">
+            <label class="form-label">이메일</label>
+            <input class="form-control" asp-for="Email" />
+        </div>
+        <div class="col-12">
+            <label class="form-label">비밀번호</label>
+            <input class="form-control" asp-for="Password" type="password" />
+        </div>
+        <div class="col-12">
+            <button class="btn btn-dark" type="submit">가입하기</button>
+        </div>
+    </form>
+</section>

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

@@ -0,0 +1,75 @@
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using TaxBaik.Application.Services;
+using TaxBaik.Web.Services;
+
+namespace TaxBaik.Web.Pages.Portal;
+
+public class RegisterModel : PageModel
+{
+    private readonly PortalUserService _portalUserService;
+    private readonly ClientService _clientService;
+
+    [BindProperty]
+    public string Name { get; set; } = "";
+
+    [BindProperty]
+    public string Phone { get; set; } = "";
+
+    [BindProperty]
+    public string Email { get; set; } = "";
+
+    [BindProperty]
+    public string Password { get; set; } = "";
+
+    [BindProperty]
+    public string? ErrorMessage { get; set; }
+
+    public RegisterModel(PortalUserService portalUserService, ClientService clientService)
+    {
+        _portalUserService = portalUserService;
+        _clientService = clientService;
+    }
+
+    public void OnGet()
+    {
+    }
+
+    public async Task<IActionResult> OnPostAsync()
+    {
+        if (string.IsNullOrWhiteSpace(Name) || string.IsNullOrWhiteSpace(Email))
+        {
+            ErrorMessage = "이름과 이메일을 입력하세요.";
+            return Page();
+        }
+
+        if (string.IsNullOrWhiteSpace(Password) || Password.Length < 8)
+        {
+            ErrorMessage = "비밀번호는 8자 이상이어야 합니다.";
+            return Page();
+        }
+
+        var existing = await _portalUserService.GetByEmailAsync(Email);
+        if (existing is not null)
+        {
+            ErrorMessage = "이미 등록된 이메일입니다.";
+            return Page();
+        }
+
+        int? clientId = null;
+        var linkedClient = await _clientService.GetByEmailAsync(Email);
+        if (linkedClient is null && !string.IsNullOrWhiteSpace(Phone))
+            linkedClient = await _clientService.GetByPhoneAsync(Phone);
+        if (linkedClient is not null)
+            clientId = linkedClient.Id;
+
+        await _portalUserService.RegisterLocalAsync(
+            Name,
+            Email,
+            Phone,
+            PortalAuthService.HashPassword(Password),
+            clientId: clientId);
+
+        return RedirectToPage("/Portal/Login");
+    }
+}

TaxBaik.Web/Pages/_Layout.cshtml

@@ -3,21 +3,57 @@
 <head>
     <meta charset="utf-8" />
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
-    <title>@(ViewData["Title"] ?? "백원숙 세무회계")</title>
-    <meta name="description" content="@(ViewData["Description"] ?? "사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담.")" />
-    <meta property="og:title" content="@ViewData["Title"]" />
-    <meta property="og:description" content="@ViewData["Description"]" />
-    <meta property="og:image" content="@ViewData["OgImage"]" />
-    <meta property="og:url" content="@ViewData["OgUrl"]" />
+    <title>@(ViewData["Title"] ?? "백원숙 세무회계 - 세무사 전문 상담")</title>
+    <meta name="description" content="@(ViewData["Description"] ?? "백원숙 세무회계 - 사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담. 맞춤형 세무 절세 컨설팅 제공.")" />
+    <meta name="keywords" content="백원숙 세무회계, 세무사, 사업자 기장, 양도소득세, 증여세, 상속세, 종합소득세, 절세 상담, 세무 대리" />
+    
+    <!-- Open Graph / Facebook -->
+    <meta property="og:type" content="website" />
+    <meta property="og:title" content="@(ViewData["Title"] ?? "백원숙 세무회계 - 세무사 전문 상담")" />
+    <meta property="og:description" content="@(ViewData["Description"] ?? "백원숙 세무회계 - 사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담. 맞춤형 세무 절세 컨설팅 제공.")" />
+    <meta property="og:image" content="@(ViewData["OgImage"] ?? "http://178.104.200.7/taxbaik/images/og-image.jpg")" />
+    <meta property="og:url" content="@(ViewData["OgUrl"] ?? "http://178.104.200.7/taxbaik/")" />
+    
+    <!-- Twitter -->
+    <meta property="twitter:card" content="summary_large_image" />
+    <meta property="twitter:title" content="@(ViewData["Title"] ?? "백원숙 세무회계 - 세무사 전문 상담")" />
+    <meta property="twitter:description" content="@(ViewData["Description"] ?? "백원숙 세무회계 - 사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담. 맞춤형 세무 절세 컨설팅 제공.")" />
+    <meta property="twitter:image" content="@(ViewData["OgImage"] ?? "http://178.104.200.7/taxbaik/images/og-image.jpg")" />
+
+    <!-- 검색엔진 등록용 소유권 인증 메타 태그 (발급받으신 토큰이 있으면 아래 content에 넣어 주시면 됩니다) -->
+    <!-- <meta name="naver-site-verification" content="네이버_서치어드바이저_토큰_입력" /> -->
+    <!-- <meta name="google-site-verification" content="구글_서치콘솔_토큰_입력" /> -->
+
     <meta name="robots" content="index, follow" />
     <meta name="theme-color" content="#C89D6E" />
     <link rel="preconnect" href="https://fonts.googleapis.com" />
     <link rel="preconnect" href="https://fonts.gstatic.com" crossorigin />
     <link rel="dns-prefetch" href="https://cdn.jsdelivr.net" />
     <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@400;500;700&display=swap" rel="stylesheet" />
-    <link rel="canonical" href="@ViewData["CanonicalUrl"]" />
+    <link rel="canonical" href="@(ViewData["CanonicalUrl"] ?? "http://178.104.200.7/taxbaik/")" />
     <link href="https://cdn.jsdelivr.net/npm/bootstrap@5.3.0/dist/css/bootstrap.min.css" rel="stylesheet" />
     <link rel="stylesheet" href="~/css/site.css" asp-append-version="true" />
+
+    <!-- 구조화된 데이터 (JSON-LD Schema Markup) -->
+    <script type="application/ld+json">
+    {
+      "@@context": "https://schema.org",
+      "@@type": "ProfessionalService",
+      "name": "백원숙 세무회계",
+      "description": "사업자 기장, 부동산 양도세·증여세, 종합소득세 전문 상담 세무사",
+      "url": "http://178.104.200.7/taxbaik/",
+      "telephone": "010-4122-8268",
+      "email": "taxbaik5668@gmail.com",
+      "address": {
+        "@@type": "PostalAddress",
+        "addressCountry": "KR"
+      },
+      "sameAs": [
+        "https://www.instagram.com/taxtory5668/",
+        "http://pf.kakao.com/_xoxchTX"
+      ]
+    }
+    </script>
 </head>
 <body class="with-mobile-cta">
     <partial name="_Header" />
@@ -54,6 +90,7 @@
                 <p>© 2026 백원숙 세무회계. All rights reserved.</p>
                 <a href="/taxbaik/privacy" class="text-decoration-none text-muted me-2">개인정보처리방침</a>
                 <a href="/taxbaik/terms" class="text-decoration-none text-muted">이용약관</a>
+                <a href="/taxbaik/portal" class="text-decoration-none text-muted ms-2">고객 포털</a>
                 @if (Context.RequestServices.GetService(typeof(VersionInfo)) is VersionInfo version)
                 {
                     <div class="mt-2 text-muted" style="font-size: 0.75rem; opacity: 0.6;">

TaxBaik.Web/Program.cs

@@ -3,6 +3,8 @@ using System.Text;
 using System.Text.Encodings.Web;
 using System.Text.Unicode;
 using Microsoft.AspNetCore.Authentication.JwtBearer;
+using Microsoft.AspNetCore.Authentication.Cookies;
+using Microsoft.AspNetCore.Authentication.OAuth;
 using Microsoft.AspNetCore.Components.Authorization;
 using Microsoft.AspNetCore.HttpOverrides;
 using Microsoft.AspNetCore.ResponseCompression;
@@ -13,6 +15,7 @@ using TaxBaik.Application;
 using TaxBaik.Application.Services;
 using TaxBaik.Infrastructure;
 using TaxBaik.Web.Services;
+using TaxBaik.Web.Services.AdminClients;
 
 var builder = WebApplication.CreateBuilder(args);
 var isProduction = builder.Environment.IsProduction();
@@ -35,6 +38,13 @@ builder.Host.UseSerilog((context, config) =>
             outputTemplate: "[{Timestamp:yyyy-MM-dd HH:mm:ss.fff zzz}] [{Level:u3}] {Message:lj}{NewLine}{Exception}")
         .Enrich.FromLogContext()
         .Enrich.WithProperty("Environment", context.HostingEnvironment.EnvironmentName);
+
+    var botToken = context.Configuration["Telegram:BotToken"];
+    var systemChatId = context.Configuration["Telegram:SystemChatId"] ?? context.Configuration["Telegram:ChatId"];
+    if (!string.IsNullOrEmpty(botToken) && !string.IsNullOrEmpty(systemChatId))
+    {
+        config.WriteTo.Sink(new TaxBaik.Web.Logging.TelegramSink(botToken, systemChatId), Serilog.Events.LogEventLevel.Error);
+    }
 });
 
 // Controllers (API)
@@ -42,9 +52,6 @@ builder.Services.AddControllers();
 builder.Services.AddProblemDetails();
 builder.Services.AddHealthChecks();
 
-// SignalR (Notifications only, no state management)
-builder.Services.AddSignalR();
-
 // Razor Pages + Blazor Server 통합
 builder.Services.AddRazorPages();
 builder.Services.AddRazorComponents().AddInteractiveServerComponents();
@@ -61,7 +68,7 @@ if (isProduction && jwtKey.Contains("dev-secret", StringComparison.OrdinalIgnore
     throw new InvalidOperationException("Production JWT SecretKey must not use the development default.");
 var key = Encoding.ASCII.GetBytes(jwtKey);
 
-builder.Services.AddAuthentication(opts =>
+var authenticationBuilder = builder.Services.AddAuthentication(opts =>
 {
     opts.DefaultAuthenticateScheme = JwtBearerDefaults.AuthenticationScheme;
     opts.DefaultChallengeScheme = JwtBearerDefaults.AuthenticationScheme;
@@ -79,8 +86,105 @@ builder.Services.AddAuthentication(opts =>
         ValidateLifetime = true,
         ClockSkew = TimeSpan.FromMinutes(1)
     };
+})
+.AddCookie(PortalAuthDefaults.Scheme, opts =>
+{
+    opts.Cookie.Name = PortalAuthDefaults.CookieName;
+    opts.Cookie.HttpOnly = true;
+    opts.Cookie.SameSite = SameSiteMode.Lax;
+    opts.Cookie.SecurePolicy = isProduction ? CookieSecurePolicy.Always : CookieSecurePolicy.SameAsRequest;
+    opts.LoginPath = "/taxbaik/portal/login";
+    opts.AccessDeniedPath = "/taxbaik/portal/login";
+    opts.SlidingExpiration = true;
+    opts.ExpireTimeSpan = TimeSpan.FromDays(7);
+})
+.AddCookie(PortalOAuthDefaults.ExternalScheme, opts =>
+{
+    opts.Cookie.Name = "TaxBaik.Portal.External";
+    opts.Cookie.HttpOnly = true;
+    opts.Cookie.SameSite = SameSiteMode.Lax;
+    opts.Cookie.SecurePolicy = isProduction ? CookieSecurePolicy.Always : CookieSecurePolicy.SameAsRequest;
 });
 
+var googleClientId = builder.Configuration["Authentication:Google:ClientId"];
+var googleClientSecret = builder.Configuration["Authentication:Google:ClientSecret"];
+if (!string.IsNullOrWhiteSpace(googleClientId) && !string.IsNullOrWhiteSpace(googleClientSecret))
+{
+    authenticationBuilder.AddGoogle(PortalOAuthDefaults.GoogleScheme, opts =>
+    {
+        opts.SignInScheme = PortalOAuthDefaults.ExternalScheme;
+        opts.ClientId = googleClientId;
+        opts.ClientSecret = googleClientSecret;
+        opts.CallbackPath = "/taxbaik/portal/signin-google";
+    });
+}
+
+var naverClientId = builder.Configuration["Authentication:Naver:ClientId"];
+var naverClientSecret = builder.Configuration["Authentication:Naver:ClientSecret"];
+if (!string.IsNullOrWhiteSpace(naverClientId) && !string.IsNullOrWhiteSpace(naverClientSecret))
+{
+    authenticationBuilder.AddOAuth(PortalOAuthDefaults.NaverScheme, opts =>
+    {
+        opts.SignInScheme = PortalOAuthDefaults.ExternalScheme;
+        opts.ClientId = naverClientId;
+        opts.ClientSecret = naverClientSecret;
+        opts.CallbackPath = "/taxbaik/portal/signin-naver";
+        opts.AuthorizationEndpoint = "https://nid.naver.com/oauth2.0/authorize";
+        opts.TokenEndpoint = "https://nid.naver.com/oauth2.0/token";
+        opts.UserInformationEndpoint = "https://openapi.naver.com/v1/nid/me";
+        opts.SaveTokens = true;
+        opts.Events = new OAuthEvents
+        {
+            OnCreatingTicket = async context =>
+            {
+                var request = new HttpRequestMessage(HttpMethod.Get, opts.UserInformationEndpoint);
+                request.Headers.Authorization = new System.Net.Http.Headers.AuthenticationHeaderValue("Bearer", context.AccessToken);
+                var response = await context.Backchannel.SendAsync(request, context.HttpContext.RequestAborted);
+                response.EnsureSuccessStatusCode();
+                using var payload = System.Text.Json.JsonDocument.Parse(await response.Content.ReadAsStringAsync(context.HttpContext.RequestAborted));
+                var responseRoot = payload.RootElement.GetProperty("response");
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.NameIdentifier, responseRoot.GetProperty("id").GetString() ?? ""));
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.Name, responseRoot.GetProperty("name").GetString() ?? ""));
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.Email, responseRoot.GetProperty("email").GetString() ?? ""));
+            }
+        };
+    });
+}
+
+var kakaoClientId = builder.Configuration["Authentication:Kakao:ClientId"];
+var kakaoClientSecret = builder.Configuration["Authentication:Kakao:ClientSecret"];
+if (!string.IsNullOrWhiteSpace(kakaoClientId) && !string.IsNullOrWhiteSpace(kakaoClientSecret))
+{
+    authenticationBuilder.AddOAuth(PortalOAuthDefaults.KakaoScheme, opts =>
+    {
+        opts.SignInScheme = PortalOAuthDefaults.ExternalScheme;
+        opts.ClientId = kakaoClientId;
+        opts.ClientSecret = kakaoClientSecret;
+        opts.CallbackPath = "/taxbaik/portal/signin-kakao";
+        opts.AuthorizationEndpoint = "https://kauth.kakao.com/oauth/authorize";
+        opts.TokenEndpoint = "https://kauth.kakao.com/oauth/token";
+        opts.UserInformationEndpoint = "https://kapi.kakao.com/v2/user/me";
+        opts.SaveTokens = true;
+        opts.Events = new OAuthEvents
+        {
+            OnCreatingTicket = async context =>
+            {
+                var request = new HttpRequestMessage(HttpMethod.Get, opts.UserInformationEndpoint);
+                request.Headers.Authorization = new System.Net.Http.Headers.AuthenticationHeaderValue("Bearer", context.AccessToken);
+                var response = await context.Backchannel.SendAsync(request, context.HttpContext.RequestAborted);
+                response.EnsureSuccessStatusCode();
+                using var payload = System.Text.Json.JsonDocument.Parse(await response.Content.ReadAsStringAsync(context.HttpContext.RequestAborted));
+                var kakaoAccount = payload.RootElement.GetProperty("kakao_account");
+                var profile = kakaoAccount.GetProperty("profile");
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.NameIdentifier, payload.RootElement.GetProperty("id").GetInt64().ToString()));
+                context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.Name, profile.GetProperty("nickname").GetString() ?? ""));
+                if (kakaoAccount.TryGetProperty("email", out var emailProp))
+                    context.Identity?.AddClaim(new System.Security.Claims.Claim(System.Security.Claims.ClaimTypes.Email, emailProp.GetString() ?? ""));
+            }
+        };
+    });
+}
+
 // Blazor 인증
 builder.Services.AddScoped<AuthService>();
 builder.Services.AddScoped<CustomAuthenticationStateProvider>();
@@ -90,9 +194,6 @@ builder.Services.AddCascadingAuthenticationState();
 builder.Services.AddAuthorization();
 builder.Services.AddAuthorizationCore();
 
-// Notifications (SignalR)
-builder.Services.AddScoped<INotificationService, NotificationService>();
-
 // Telegram Notification
 builder.Services.AddHttpClient<ITelegramNotificationService, TelegramNotificationService>();
 
@@ -107,33 +208,53 @@ var apiBaseUrl = builder.Configuration["ApiClient:BaseUrl"]
 builder.Services.AddHttpClient<IAdminDashboardClient, AdminDashboardClient>(client =>
 {
     client.BaseAddress = new Uri(apiBaseUrl);
-})
-    .AddHttpMessageHandler<TokenRefreshHandler>();
+});
 builder.Services.AddHttpClient<IInquiryBrowserClient, InquiryBrowserClient>(client =>
 {
     client.BaseAddress = new Uri(apiBaseUrl);
-})
-    .AddHttpMessageHandler<TokenRefreshHandler>();
+});
 builder.Services.AddHttpClient<IClientBrowserClient, ClientBrowserClient>(client =>
 {
     client.BaseAddress = new Uri(apiBaseUrl);
-})
-    .AddHttpMessageHandler<TokenRefreshHandler>();
+});
 builder.Services.AddHttpClient<ITaxFilingBrowserClient, TaxFilingBrowserClient>(client =>
 {
     client.BaseAddress = new Uri(apiBaseUrl);
-})
-    .AddHttpMessageHandler<TokenRefreshHandler>();
+});
 builder.Services.AddHttpClient<IFaqBrowserClient, FaqBrowserClient>(client =>
 {
     client.BaseAddress = new Uri(apiBaseUrl);
-})
-    .AddHttpMessageHandler<TokenRefreshHandler>();
+});
 builder.Services.AddHttpClient<IAnnouncementBrowserClient, AnnouncementBrowserClient>(client =>
 {
     client.BaseAddress = new Uri(apiBaseUrl);
-})
-    .AddHttpMessageHandler<TokenRefreshHandler>();
+});
+
+// Phase 5: Tax Accounting & CRM Browser Clients
+builder.Services.AddHttpClient<ITaxProfileBrowserClient, TaxProfileBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+});
+
+builder.Services.AddHttpClient<ITaxFilingScheduleBrowserClient, TaxFilingScheduleBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+});
+
+builder.Services.AddHttpClient<IConsultingActivityBrowserClient, ConsultingActivityBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+});
+
+builder.Services.AddHttpClient<IContractBrowserClient, ContractBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+});
+
+builder.Services.AddHttpClient<IRevenueTrackingBrowserClient, RevenueTrackingBrowserClient>(client =>
+{
+    client.BaseAddress = new Uri(apiBaseUrl);
+});
 
 // UI & 캐시 (MudBlazor Theme Customization)
 builder.Services.AddMudServices(config =>
@@ -145,13 +266,18 @@ builder.Services.AddMemoryCache();
 builder.Services.AddResponseCompression(opts => {
     opts.Providers.Add<GzipCompressionProvider>();
 });
-builder.Services.AddScoped<IInquiryNotificationService, TelegramInquiryNotificationService>();
+builder.Services.AddHostedService<TelegramReportBackgroundService>();
+builder.Services.AddHttpContextAccessor();
+builder.Services.AddScoped<PortalAuthService>();
+
+builder.Services.Configure<PortalAuthOptions>(builder.Configuration.GetSection("Authentication"));
 
 // 한글 포함 다국어 문자를 유니코드 엔티티로 변환하지 않도록 설정
 builder.Services.AddSingleton(HtmlEncoder.Create(UnicodeRanges.All));
 
 builder.Services.AddInfrastructure();
 builder.Services.AddApplication();
+builder.Services.AddScoped<IInquiryNotificationService, TelegramInquiryNotificationService>();
 
 // Register version info
 var versionInfo = new VersionInfo();
@@ -218,8 +344,6 @@ app.MapControllers();
 app.MapHealthChecks("/healthz");
 app.MapRazorPages();
 
-// SignalR Hub
-app.MapHub<TaxBaik.Web.Hubs.NotificationHub>("/taxbaik/notifications");
 // AllowAnonymous: JWT 미들웨어가 Blazor 셸 요청을 401로 차단하지 않도록 한다.
 // 인증은 Blazor AuthorizeRouteView → RedirectToLogin 에서 처리한다.
 app.MapRazorComponents<TaxBaik.Web.Components.Admin.App>()
@@ -230,27 +354,6 @@ app.MapRazorComponents<TaxBaik.Web.Components.Admin.App>()
 try
 {
     Log.Information("애플리케이션 시작: {Environment}", app.Environment.EnvironmentName);
-    if (!app.Environment.IsDevelopment())
-    {
-        // 배포 완료 알림을 백그라운드에서 비동기 전송 (앱 시작 블록 방지)
-        _ = Task.Run(async () =>
-        {
-            try
-            {
-                using (var scope = app.Services.CreateScope())
-                {
-                    var telegramService = scope.ServiceProvider.GetRequiredService<ITelegramNotificationService>();
-                    await telegramService.SendInfoAsync(
-                        "✅ 배포 완료",
-                        $"환경: {app.Environment.EnvironmentName}\n상태: 정상 운영 중");
-                }
-            }
-            catch (Exception ex)
-            {
-                Log.Error(ex, "배포 완료 알림 전송 실패");
-            }
-        });
-    }
     app.Run();
 }
 catch (Exception ex)

TaxBaik.Web/Services/AdminClients/IConsultingActivityBrowserClient.cs

@@ -0,0 +1,122 @@
+namespace TaxBaik.Web.Services.AdminClients;
+
+using System.Text.Json;
+using TaxBaik.Domain.Entities;
+
+public interface IConsultingActivityBrowserClient
+{
+    Task<List<ConsultingActivity>> GetAllAsync(CancellationToken ct = default);
+    Task<List<ConsultingActivity>> GetByClientIdAsync(int clientId, CancellationToken ct = default);
+    Task<List<ConsultingActivity>> GetPendingFollowupsAsync(CancellationToken ct = default);
+    Task<int> CreateAsync(int clientId, string activityType, DateTime activityDate, string description,
+        int? consultantId = null, DateTime? nextFollowupDate = null, CancellationToken ct = default);
+    Task UpdateAsync(int id, string? outcome = null, DateTime? nextFollowupDate = null, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}
+
+public class ConsultingActivityBrowserClient(HttpClient httpClient, ITokenStore tokenStore, ILogger<ConsultingActivityBrowserClient> logger)
+    : IConsultingActivityBrowserClient
+{
+    private const string BaseUrl = "/api/consultingactivity";
+
+    private void EnsureAuthHeader()
+    {
+        if (!string.IsNullOrEmpty(tokenStore.AccessToken))
+            httpClient.DefaultRequestHeaders.Authorization = new("Bearer", tokenStore.AccessToken);
+        else
+            httpClient.DefaultRequestHeaders.Authorization = null;
+    }
+
+    public async Task<List<ConsultingActivity>> GetAllAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<ConsultingActivity>>($"{BaseUrl}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get consulting activities");
+            return [];
+        }
+    }
+
+    public async Task<List<ConsultingActivity>> GetByClientIdAsync(int clientId, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<ConsultingActivity>>($"{BaseUrl}/client/{clientId}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get activities for client {ClientId}", clientId);
+            return [];
+        }
+    }
+
+    public async Task<List<ConsultingActivity>> GetPendingFollowupsAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>($"{BaseUrl}/pending-followups", ct);
+            if (response.TryGetProperty("data", out var data))
+                return System.Text.Json.JsonSerializer.Deserialize<List<ConsultingActivity>>(data.GetRawText()) ?? [];
+            return [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get pending followups");
+            return [];
+        }
+    }
+
+    public async Task<int> CreateAsync(int clientId, string activityType, DateTime activityDate, string description,
+        int? consultantId = null, DateTime? nextFollowupDate = null, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var request = new { clientId, activityType, activityDate, description, consultantId, nextFollowupDate };
+            var response = await httpClient.PostAsJsonAsync(BaseUrl, request, ct);
+            response.EnsureSuccessStatusCode();
+            var result = await response.Content.ReadFromJsonAsync<JsonElement>(cancellationToken: ct);
+            return result.TryGetProperty("id", out var idProp) ? idProp.GetInt32() : 0;
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to create consulting activity");
+            return 0;
+        }
+    }
+
+    public async Task UpdateAsync(int id, string? outcome = null, DateTime? nextFollowupDate = null, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var request = new { outcome, nextFollowupDate };
+            var response = await httpClient.PutAsJsonAsync($"{BaseUrl}/{id}", request, ct);
+            response.EnsureSuccessStatusCode();
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to update consulting activity {Id}", id);
+        }
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.DeleteAsync($"{BaseUrl}/{id}", ct);
+            response.EnsureSuccessStatusCode();
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to delete consulting activity {Id}", id);
+        }
+    }
+}

TaxBaik.Web/Services/AdminClients/IContractBrowserClient.cs

@@ -0,0 +1,157 @@
+namespace TaxBaik.Web.Services.AdminClients;
+
+using System.Text.Json;
+using TaxBaik.Domain.Entities;
+
+public interface IContractBrowserClient
+{
+    Task<List<Contract>> GetAllAsync(CancellationToken ct = default);
+    Task<Contract?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<List<Contract>> GetByClientIdAsync(int clientId, CancellationToken ct = default);
+    Task<List<Contract>> GetActiveContractsAsync(CancellationToken ct = default);
+    Task<List<Contract>> GetExpiringContractsAsync(int daysAhead = 30, CancellationToken ct = default);
+    Task<decimal> GetMonthlyRecurringRevenueAsync(CancellationToken ct = default);
+    Task<int> CreateAsync(int clientId, string contractNumber, string serviceType, DateTime startDate,
+        decimal? monthlyFee = null, decimal? totalAmount = null, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}
+
+public class ContractBrowserClient(HttpClient httpClient, ITokenStore tokenStore, ILogger<ContractBrowserClient> logger)
+    : IContractBrowserClient
+{
+    private const string BaseUrl = "/api/contract";
+
+    private void EnsureAuthHeader()
+    {
+        if (!string.IsNullOrEmpty(tokenStore.AccessToken))
+            httpClient.DefaultRequestHeaders.Authorization = new("Bearer", tokenStore.AccessToken);
+        else
+            httpClient.DefaultRequestHeaders.Authorization = null;
+    }
+
+    public async Task<List<Contract>> GetAllAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<Contract>>($"{BaseUrl}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get contracts");
+            return [];
+        }
+    }
+
+    public async Task<Contract?> GetByIdAsync(int id, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<Contract>($"{BaseUrl}/{id}", ct);
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get contract {Id}", id);
+            return null;
+        }
+    }
+
+    public async Task<List<Contract>> GetByClientIdAsync(int clientId, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<Contract>>($"{BaseUrl}/client/{clientId}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get contracts for client {ClientId}", clientId);
+            return [];
+        }
+    }
+
+    public async Task<List<Contract>> GetActiveContractsAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>($"{BaseUrl}/active", ct);
+            if (response.TryGetProperty("data", out var data))
+                return System.Text.Json.JsonSerializer.Deserialize<List<Contract>>(data.GetRawText()) ?? [];
+            return [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get active contracts");
+            return [];
+        }
+    }
+
+    public async Task<List<Contract>> GetExpiringContractsAsync(int daysAhead = 30, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>($"{BaseUrl}/expiring?daysAhead={daysAhead}", ct);
+            if (response.TryGetProperty("data", out var data))
+                return System.Text.Json.JsonSerializer.Deserialize<List<Contract>>(data.GetRawText()) ?? [];
+            return [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get expiring contracts");
+            return [];
+        }
+    }
+
+    public async Task<decimal> GetMonthlyRecurringRevenueAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>($"{BaseUrl}/mrr", ct);
+            if (response.TryGetProperty("mrr", out var mrrValue))
+                return System.Text.Json.JsonSerializer.Deserialize<decimal>(mrrValue.GetRawText());
+            return 0;
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get MRR");
+            return 0;
+        }
+    }
+
+    public async Task<int> CreateAsync(int clientId, string contractNumber, string serviceType, DateTime startDate,
+        decimal? monthlyFee = null, decimal? totalAmount = null, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var request = new { clientId, contractNumber, serviceType, startDate, monthlyFee, totalAmount };
+            var response = await httpClient.PostAsJsonAsync(BaseUrl, request, ct);
+            response.EnsureSuccessStatusCode();
+            var result = await response.Content.ReadFromJsonAsync<JsonElement>(cancellationToken: ct);
+            return result.TryGetProperty("id", out var idProp) ? idProp.GetInt32() : 0;
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to create contract");
+            return 0;
+        }
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.DeleteAsync($"{BaseUrl}/{id}", ct);
+            response.EnsureSuccessStatusCode();
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to delete contract {Id}", id);
+        }
+    }
+}

TaxBaik.Web/Services/AdminClients/IRevenueTrackingBrowserClient.cs

@@ -0,0 +1,159 @@
+namespace TaxBaik.Web.Services.AdminClients;
+
+using System.Text.Json;
+using TaxBaik.Domain.Entities;
+
+public interface IRevenueTrackingBrowserClient
+{
+    Task<List<RevenueTracking>> GetAllAsync(CancellationToken ct = default);
+    Task<List<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken ct = default);
+    Task<List<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken ct = default);
+    Task<List<RevenueTracking>> GetMonthlyRevenueAsync(int year, int month, CancellationToken ct = default);
+    Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken ct = default);
+    Task<int> CreateAsync(int clientId, string invoiceNumber, DateTime invoiceDate, decimal amount,
+        string? serviceType = null, DateTime? dueDate = null, CancellationToken ct = default);
+    Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}
+
+public class RevenueTrackingBrowserClient(HttpClient httpClient, ITokenStore tokenStore, ILogger<RevenueTrackingBrowserClient> logger)
+    : IRevenueTrackingBrowserClient
+{
+    private const string BaseUrl = "/api/revenuetracking";
+
+    private void EnsureAuthHeader()
+    {
+        if (!string.IsNullOrEmpty(tokenStore.AccessToken))
+            httpClient.DefaultRequestHeaders.Authorization = new("Bearer", tokenStore.AccessToken);
+        else
+            httpClient.DefaultRequestHeaders.Authorization = null;
+    }
+
+    public async Task<List<RevenueTracking>> GetAllAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<RevenueTracking>>($"{BaseUrl}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get revenue tracking");
+            return [];
+        }
+    }
+
+    public async Task<List<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<RevenueTracking>>($"{BaseUrl}/client/{clientId}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get revenue for client {ClientId}", clientId);
+            return [];
+        }
+    }
+
+    public async Task<List<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>($"{BaseUrl}/pending", ct);
+            if (response.TryGetProperty("data", out var data))
+                return System.Text.Json.JsonSerializer.Deserialize<List<RevenueTracking>>(data.GetRawText()) ?? [];
+            return [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get pending payments");
+            return [];
+        }
+    }
+
+    public async Task<List<RevenueTracking>> GetMonthlyRevenueAsync(int year, int month, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>($"{BaseUrl}/monthly?year={year}&month={month}", ct);
+            if (response.TryGetProperty("data", out var data))
+                return System.Text.Json.JsonSerializer.Deserialize<List<RevenueTracking>>(data.GetRawText()) ?? [];
+            return [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get monthly revenue {Year}-{Month}", year, month);
+            return [];
+        }
+    }
+
+    public async Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>(
+                $"{BaseUrl}/total?startDate={startDate:yyyy-MM-dd}&endDate={endDate:yyyy-MM-dd}", ct);
+            if (response.TryGetProperty("total", out var totalValue))
+                return System.Text.Json.JsonSerializer.Deserialize<decimal>(totalValue.GetRawText());
+            return 0;
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get total revenue");
+            return 0;
+        }
+    }
+
+    public async Task<int> CreateAsync(int clientId, string invoiceNumber, DateTime invoiceDate, decimal amount,
+        string? serviceType = null, DateTime? dueDate = null, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var request = new { clientId, invoiceNumber, invoiceDate, amount, serviceType, dueDate };
+            var response = await httpClient.PostAsJsonAsync(BaseUrl, request, ct);
+            response.EnsureSuccessStatusCode();
+            var result = await response.Content.ReadFromJsonAsync<JsonElement>(cancellationToken: ct);
+            return result.TryGetProperty("id", out var idProp) ? idProp.GetInt32() : 0;
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to create revenue tracking");
+            return 0;
+        }
+    }
+
+    public async Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var request = new { paymentDate };
+            var response = await httpClient.PutAsJsonAsync($"{BaseUrl}/{id}/paid", request, ct);
+            response.EnsureSuccessStatusCode();
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to mark payment {Id}", id);
+        }
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.DeleteAsync($"{BaseUrl}/{id}", ct);
+            response.EnsureSuccessStatusCode();
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to delete revenue tracking {Id}", id);
+        }
+    }
+}

TaxBaik.Web/Services/AdminClients/ITaxFilingScheduleBrowserClient.cs

@@ -0,0 +1,136 @@
+namespace TaxBaik.Web.Services.AdminClients;
+
+using System.Text.Json;
+using TaxBaik.Domain.Entities;
+
+public interface ITaxFilingScheduleBrowserClient
+{
+    Task<List<TaxFilingSchedule>> GetAllAsync(CancellationToken ct = default);
+    Task<TaxFilingSchedule?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<List<TaxFilingSchedule>> GetByClientIdAsync(int clientId, CancellationToken ct = default);
+    Task<List<TaxFilingSchedule>> GetUpcomingDuesAsync(int daysAhead = 30, CancellationToken ct = default);
+    Task<int> CreateAsync(int clientId, string filingType, DateTime dueDate, int filingYear,
+        int? assignedTo = null, CancellationToken ct = default);
+    Task MarkCompletedAsync(int id, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}
+
+public class TaxFilingScheduleBrowserClient(HttpClient httpClient, ITokenStore tokenStore, ILogger<TaxFilingScheduleBrowserClient> logger)
+    : ITaxFilingScheduleBrowserClient
+{
+    private const string BaseUrl = "/api/taxfilingschedule";
+
+    private void EnsureAuthHeader()
+    {
+        if (!string.IsNullOrEmpty(tokenStore.AccessToken))
+            httpClient.DefaultRequestHeaders.Authorization = new("Bearer", tokenStore.AccessToken);
+        else
+            httpClient.DefaultRequestHeaders.Authorization = null;
+    }
+
+    public async Task<List<TaxFilingSchedule>> GetAllAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<TaxFilingSchedule>>($"{BaseUrl}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get tax filing schedules");
+            return [];
+        }
+    }
+
+    public async Task<TaxFilingSchedule?> GetByIdAsync(int id, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<TaxFilingSchedule>($"{BaseUrl}/{id}", ct);
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get tax filing schedule {Id}", id);
+            return null;
+        }
+    }
+
+    public async Task<List<TaxFilingSchedule>> GetByClientIdAsync(int clientId, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<TaxFilingSchedule>>($"{BaseUrl}/client/{clientId}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get filing schedules for client {ClientId}", clientId);
+            return [];
+        }
+    }
+
+    public async Task<List<TaxFilingSchedule>> GetUpcomingDuesAsync(int daysAhead = 30, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>($"{BaseUrl}/upcoming?daysAhead={daysAhead}", ct);
+            if (response.TryGetProperty("data", out var data))
+                return System.Text.Json.JsonSerializer.Deserialize<List<TaxFilingSchedule>>(data.GetRawText()) ?? [];
+            return [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get upcoming filings");
+            return [];
+        }
+    }
+
+    public async Task<int> CreateAsync(int clientId, string filingType, DateTime dueDate, int filingYear,
+        int? assignedTo = null, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var request = new { clientId, filingType, dueDate, filingYear, assignedTo };
+            var response = await httpClient.PostAsJsonAsync(BaseUrl, request, ct);
+            response.EnsureSuccessStatusCode();
+            var result = await response.Content.ReadFromJsonAsync<JsonElement>(cancellationToken: ct);
+            return result.TryGetProperty("id", out var idProp) ? idProp.GetInt32() : 0;
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to create tax filing schedule");
+            return 0;
+        }
+    }
+
+    public async Task MarkCompletedAsync(int id, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.PutAsJsonAsync($"{BaseUrl}/{id}/complete", new { }, ct);
+            response.EnsureSuccessStatusCode();
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to mark filing as completed {Id}", id);
+        }
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.DeleteAsync($"{BaseUrl}/{id}", ct);
+            response.EnsureSuccessStatusCode();
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to delete tax filing schedule {Id}", id);
+        }
+    }
+}

TaxBaik.Web/Services/AdminClients/ITaxProfileBrowserClient.cs

@@ -0,0 +1,156 @@
+namespace TaxBaik.Web.Services.AdminClients;
+
+using System.Text.Json;
+using TaxBaik.Domain.Entities;
+
+public interface ITaxProfileBrowserClient
+{
+    Task<List<TaxProfile>> GetAllAsync(CancellationToken ct = default);
+    Task<TaxProfile?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<List<TaxProfile>> GetByClientIdAsync(int clientId, CancellationToken ct = default);
+    Task<List<TaxProfile>> GetHighRiskProfilesAsync(CancellationToken ct = default);
+    Task<List<TaxProfile>> GetUpcomingFilingDuesAsync(int daysAhead = 30, CancellationToken ct = default);
+    Task<int> CreateAsync(int clientId, string businessType, string? businessRegistration = null,
+        string? accountingMethod = null, DateTime? establishmentDate = null, CancellationToken ct = default);
+    Task UpdateAsync(int id, string? businessType = null, string? accountingMethod = null,
+        DateTime? nextFilingDueDate = null, string? taxRiskLevel = null, CancellationToken ct = default);
+    Task DeleteAsync(int id, CancellationToken ct = default);
+}
+
+public class TaxProfileBrowserClient(HttpClient httpClient, ITokenStore tokenStore, ILogger<TaxProfileBrowserClient> logger) : ITaxProfileBrowserClient
+{
+    private const string BaseUrl = "/api/taxprofile";
+
+    private void EnsureAuthHeader()
+    {
+        if (!string.IsNullOrEmpty(tokenStore.AccessToken))
+            httpClient.DefaultRequestHeaders.Authorization = new("Bearer", tokenStore.AccessToken);
+        else
+            httpClient.DefaultRequestHeaders.Authorization = null;
+    }
+
+    public async Task<List<TaxProfile>> GetAllAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<TaxProfile>>($"{BaseUrl}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get tax profiles");
+            return [];
+        }
+    }
+
+    public async Task<TaxProfile?> GetByIdAsync(int id, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<TaxProfile>($"{BaseUrl}/{id}", ct);
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get tax profile {Id}", id);
+            return null;
+        }
+    }
+
+    public async Task<List<TaxProfile>> GetByClientIdAsync(int clientId, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            return await httpClient.GetFromJsonAsync<List<TaxProfile>>($"{BaseUrl}/client/{clientId}", ct) ?? [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get tax profiles for client {ClientId}", clientId);
+            return [];
+        }
+    }
+
+    public async Task<List<TaxProfile>> GetHighRiskProfilesAsync(CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>($"{BaseUrl}/high-risk", ct);
+            if (response.TryGetProperty("data", out var data))
+                return System.Text.Json.JsonSerializer.Deserialize<List<TaxProfile>>(data.GetRawText()) ?? [];
+            return [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get high-risk profiles");
+            return [];
+        }
+    }
+
+    public async Task<List<TaxProfile>> GetUpcomingFilingDuesAsync(int daysAhead = 30, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.GetFromJsonAsync<JsonElement>($"{BaseUrl}/upcoming-filings?daysAhead={daysAhead}", ct);
+            if (response.TryGetProperty("data", out var data))
+                return System.Text.Json.JsonSerializer.Deserialize<List<TaxProfile>>(data.GetRawText()) ?? [];
+            return [];
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to get upcoming filings");
+            return [];
+        }
+    }
+
+    public async Task<int> CreateAsync(int clientId, string businessType, string? businessRegistration = null,
+        string? accountingMethod = null, DateTime? establishmentDate = null, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var request = new { clientId, businessType, businessRegistration, accountingMethod, establishmentDate };
+            var response = await httpClient.PostAsJsonAsync(BaseUrl, request, ct);
+            response.EnsureSuccessStatusCode();
+            var result = await response.Content.ReadFromJsonAsync<JsonElement>(cancellationToken: ct);
+            return result.TryGetProperty("id", out var idProp) ? idProp.GetInt32() : 0;
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to create tax profile");
+            return 0;
+        }
+    }
+
+    public async Task UpdateAsync(int id, string? businessType = null, string? accountingMethod = null,
+        DateTime? nextFilingDueDate = null, string? taxRiskLevel = null, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var request = new { businessType, accountingMethod, nextFilingDueDate, taxRiskLevel };
+            var response = await httpClient.PutAsJsonAsync($"{BaseUrl}/{id}", request, ct);
+            response.EnsureSuccessStatusCode();
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to update tax profile {Id}", id);
+        }
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        try
+        {
+            EnsureAuthHeader();
+            var response = await httpClient.DeleteAsync($"{BaseUrl}/{id}", ct);
+            response.EnsureSuccessStatusCode();
+        }
+        catch (Exception ex)
+        {
+            logger.LogError(ex, "Failed to delete tax profile {Id}", id);
+        }
+    }
+}

TaxBaik.Web/Services/AdminDashboardClient.cs

@@ -33,10 +33,10 @@ public class AdminDashboardClient : IAdminDashboardClient
 
     private void EnsureAuthHeader()
     {
-        if (!string.IsNullOrEmpty(_tokenStore.AccessToken) && !_http.DefaultRequestHeaders.Contains("Authorization"))
-        {
+        if (!string.IsNullOrEmpty(_tokenStore.AccessToken))
             _http.DefaultRequestHeaders.Authorization = new("Bearer", _tokenStore.AccessToken);
-        }
+        else
+            _http.DefaultRequestHeaders.Authorization = null;
     }
 
     public async Task<AdminDashboardSummary> GetSummaryAsync(CancellationToken ct = default)

TaxBaik.Web/Services/AnnouncementBrowserClient.cs

@@ -29,10 +29,10 @@ public class AnnouncementBrowserClient : IAnnouncementBrowserClient
 
     private void EnsureAuthHeader()
     {
-        if (!string.IsNullOrEmpty(_tokenStore.AccessToken) && !_http.DefaultRequestHeaders.Contains("Authorization"))
-        {
+        if (!string.IsNullOrEmpty(_tokenStore.AccessToken))
             _http.DefaultRequestHeaders.Authorization = new("Bearer", _tokenStore.AccessToken);
-        }
+        else
+            _http.DefaultRequestHeaders.Authorization = null;
     }
 
     public async Task<IEnumerable<Announcement>> GetAllAsync(CancellationToken ct = default)

TaxBaik.Web/Services/ClientBrowserClient.cs

@@ -34,10 +34,10 @@ public class ClientBrowserClient : IClientBrowserClient
 
     private void EnsureAuthHeader()
     {
-        if (!string.IsNullOrEmpty(_tokenStore.AccessToken) && !_http.DefaultRequestHeaders.Contains("Authorization"))
-        {
+        if (!string.IsNullOrEmpty(_tokenStore.AccessToken))
             _http.DefaultRequestHeaders.Authorization = new("Bearer", _tokenStore.AccessToken);
-        }
+        else
+            _http.DefaultRequestHeaders.Authorization = null;
     }
 
     public async Task<(IEnumerable<Client> Items, int Total)> GetPagedAsync(