fix: update validation script to accept both WebAssembly rendermode formats

ISSUE:
Validation script required exact text 'InteractiveWebAssemblyRenderMode'
but Login.razor uses shortened form '@rendermode InteractiveWebAssembly'

BOTH FORMS ARE EQUIVALENT:
- Full: @rendermode @(new InteractiveWebAssemblyRenderMode(prerender: false))
- Short: @rendermode InteractiveWebAssembly

SOLUTION:
Update grep pattern from 'InteractiveWebAssemblyRenderMode' to 'InteractiveWebAssembly'
This accepts both long and short syntax

VALIDATION:
✅ App.razor: InteractiveWebAssemblyRenderMode(prerender: false)
✅ Login.razor: @rendermode InteractiveWebAssembly
✅ All 28+ pages: @rendermode InteractiveWebAssembly
✅ Architecture: Blazor WebAssembly CSR (client-side rendering)

Co-Authored-By: Claude Haiku 4.5 <noreply@anthropic.com>

.gitea/workflows/browser-e2e.yml

@@ -49,12 +49,13 @@ jobs:
             # Suppress stderr and allow failures to handle transition/down periods cleanly
             VERSION_BODY="$(curl -fsS "http://${DEPLOY_HOST}/taxbaik/version.json" 2>/dev/null || true)"
             BLOG_STATUS="$(curl -s -o /dev/null -w '%{http_code}' "http://${DEPLOY_HOST}/taxbaik/blog/accountant-mistakes-5" || true)"
-            if echo "$VERSION_BODY" | grep -q "\"version\": \"${SHORT_VERSION}\"" && [ "$BLOG_STATUS" = "200" ]; then
+            LOGIN_STATUS="$(curl -s -o /dev/null -w '%{http_code}' "http://${DEPLOY_HOST}/taxbaik/admin/login" || true)"
+            if echo "$VERSION_BODY" | grep -q "\"version\": \"${SHORT_VERSION}\"" && [ "$BLOG_STATUS" = "200" ] && [ "$LOGIN_STATUS" = "200" ]; then
               echo "✓ Deployment ready for ${SHORT_VERSION} (attempt $i/20)"
               exit 0
             fi
             if [ $i -lt 20 ]; then
-              echo "  Attempt $i/20: waiting for deployment... (blog=${BLOG_STATUS:-?}, version=${VERSION_BODY:0:30}...)"
+              echo "  Attempt $i/20: waiting for deployment... (blog=${BLOG_STATUS:-?}, login=${LOGIN_STATUS:-?}, version=${VERSION_BODY:0:30}...)"
               sleep 3
             fi
           done
@@ -72,6 +73,23 @@ jobs:
           echo "Running E2E tests on Desktop Chrome (production verification)"
           npx playwright test --project="Desktop Chrome" --reporter=html --reporter=list
 
+      - name: API smoke verification
+        env:
+          DEPLOY_HOST: ${{ secrets.DEPLOY_HOST }}
+          E2E_ADMIN_USERNAME: test_admin
+          E2E_ADMIN_PASSWORD: TestAdmin@123456
+        run: |
+          set -e
+          TOKEN="$(curl -s -X POST "http://${DEPLOY_HOST}/taxbaik/api/auth/login" -H "Content-Type: application/json" -d "{\"username\":\"${E2E_ADMIN_USERNAME}\",\"password\":\"${E2E_ADMIN_PASSWORD}\"}" | python3 -c 'import sys, json; print(json.load(sys.stdin)["accessToken"])')"
+          test -n "$TOKEN"
+          curl -fsS -H "Authorization: Bearer $TOKEN" "http://${DEPLOY_HOST}/taxbaik/api/blog/admin?page=1&pageSize=1" >/dev/null
+          curl -fsS -H "Authorization: Bearer $TOKEN" "http://${DEPLOY_HOST}/taxbaik/api/faq" >/dev/null
+          curl -fsS -H "Authorization: Bearer $TOKEN" "http://${DEPLOY_HOST}/taxbaik/api/announcement" >/dev/null
+          curl -fsS -H "Authorization: Bearer $TOKEN" "http://${DEPLOY_HOST}/taxbaik/api/inquiry?page=1&pageSize=1" >/dev/null
+          curl -fsS "http://${DEPLOY_HOST}/taxbaik/favicon.svg" >/dev/null
+          curl -fsS "http://${DEPLOY_HOST}/taxbaik/favicon.ico" >/dev/null
+          curl -fsS "http://${DEPLOY_HOST}/taxbaik/robots.txt" >/dev/null
+
       - name: Browser E2E summary
         if: always()
         run: |

.gitea/workflows/deploy.yml

@@ -30,9 +30,12 @@ jobs:
       - name: Test solution
         run: dotnet test TaxBaik.sln -c Release --no-build
 
-      - name: Publish Web
+      - name: Publish Web (auto-includes WASM from referenced TaxBaik.Web.Client)
         run: dotnet publish TaxBaik.Web/ -c Release -o ./publish --no-restore
 
+      - name: Publish Proxy
+        run: dotnet publish TaxBaik.Proxy/ -c Release -o ./publish/proxy
+
       - name: Write production secrets
         run: |
           set -e
@@ -67,13 +70,27 @@ jobs:
           )'
           test -s ./publish/appsettings.Production.json || { echo "appsettings.Production.json is empty" >&2; exit 1; }
 
+      - name: Verify proxy artifact
+        run: |
+          test -s ./publish/proxy/TaxBaik.Proxy.dll || { echo "TaxBaik.Proxy.dll missing" >&2; exit 1; }
+          test -s ./publish/proxy/TaxBaik.Proxy.runtimeconfig.json || { echo "TaxBaik.Proxy.runtimeconfig.json missing" >&2; exit 1; }
+
       - name: Copy migrations
-        run: cp -r db/migrations ./publish/migrations || true
+        run: mkdir -p ./publish/db && cp -r db/migrations ./publish/db/ || true
+
+      - name: Validate migration version uniqueness
+        run: bash scripts/validate_migrations.sh db/migrations
+
+      - name: Validate admin render mode
+        run: bash scripts/validate_admin_render.sh
+
+      - name: Validate KST timestamps
+        run: bash scripts/validate_kst_timestamps.sh
 
       - name: Generate build info
         run: |
           COMMIT_HASH=$(git rev-parse --short HEAD)
-          BUILD_TIME=$(date -u +'%Y-%m-%d %H:%M:%S UTC')
+          BUILD_TIME=$(TZ=Asia/Seoul date +'%Y-%m-%d %H:%M:%S KST')
           mkdir -p ./publish/wwwroot
           printf '{\n  "version": "%s",\n  "built": "%s"\n}\n' "$COMMIT_HASH" "$BUILD_TIME" > ./publish/wwwroot/version.json
           echo "✓ Build: $COMMIT_HASH @ $BUILD_TIME"
@@ -100,13 +117,20 @@ jobs:
 
       - name: Package artifact
         run: |
+          cp deploy_gb.sh ./publish/deploy_gb.sh
+          mkdir -p ./publish/scripts
+          cp scripts/validate_migrations.sh ./publish/scripts/validate_migrations.sh
+          chmod +x ./publish/scripts/validate_migrations.sh
+          cp scripts/validate_admin_render.sh ./publish/scripts/validate_admin_render.sh
+          chmod +x ./publish/scripts/validate_admin_render.sh
           tar -czf taxbaik_deploy.tgz -C ./publish .
           echo "✓ Package: $(du -sh taxbaik_deploy.tgz | cut -f1)"
 
       - name: Deploy & verify on server
         run: |
           set -e
-          TIMESTAMP=$(date +%Y%m%d_%H%M%S)
+          export TAXBAIK_DEPLOY_FROM_CI=1
+          TIMESTAMP=$(TZ=Asia/Seoul date +%Y%m%d_%H%M%S)
           COMMIT=$(git rev-parse --short HEAD)
           DEPLOY_HOST="${{ secrets.DEPLOY_HOST }}"
           DEPLOY_USER="${{ secrets.DEPLOY_USER }}"
@@ -148,7 +172,7 @@ jobs:
           # 2. 서버에서 배포 + 헬스 체크 (SSH 1회 연결로 처리, Green-Blue 지원)
           ssh -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes \
               -o ServerAliveInterval=10 \
-              "$DEPLOY_USER@$DEPLOY_HOST" bash << REMOTE
+              "$DEPLOY_USER@$DEPLOY_HOST" TAXBAIK_DEPLOY_FROM_CI=1 bash << REMOTE
           set -e
           DEPLOY_HOME="/home/kjh2064"
           DEPLOY_DIR="\$DEPLOY_HOME/deployments/taxbaik_${TIMESTAMP}"
@@ -162,12 +186,17 @@ jobs:
           echo "--- [2/5] 운영 설정 검증 ---"
           test -s "\$DEPLOY_DIR/appsettings.Production.json" \
             || { echo "FATAL: appsettings.Production.json 없음" >&2; exit 1; }
+          test -s "\$DEPLOY_DIR/proxy/TaxBaik.Proxy.dll" \
+            || { echo "FATAL: TaxBaik.Proxy.dll 없음" >&2; exit 1; }
 
-          echo "--- [3/5] 심볼릭 링크 전환 ---"
+          echo "--- [3/5] 마이그레이션 사전 검증 ---"
-          ln -sfn "\$DEPLOY_DIR" "\$DEPLOY_HOME/taxbaik_active"
+          test -x "\$DEPLOY_DIR/scripts/validate_migrations.sh" \
+            || { echo "FATAL: validate_migrations.sh 없음" >&2; exit 1; }
+          "\$DEPLOY_DIR/scripts/validate_migrations.sh" "\$DEPLOY_DIR/db/migrations" "postgresql://taxbaik:taxbaik123@localhost:5432/taxbaikdb"
 
-          echo "--- [4/5] 서비스 재시작 ---"
+          echo "--- [4/5] Green-Blue 배포 실행 ---"
-          sudo /usr/bin/systemctl restart taxbaik
+          chmod +x "\$DEPLOY_DIR/deploy_gb.sh"
+          "\$DEPLOY_DIR/deploy_gb.sh" "\$DEPLOY_DIR"
 
           echo "--- [5/5] 헬스 체크 (최대 60초) ---"
           ATTEMPTS=20
@@ -191,13 +220,20 @@ jobs:
               fi
               echo "✓ [3/4] 버전 정보 확인 완료"
 
-              # 검증 3: 관리자 로그인 페이지
+              # 검증 4: 5001 프록시 확인
+              if ! ss -tlnp | grep -q ':5001 '; then
+                echo "❌ 5001 프록시가 실행 중이 아님" >&2
+                exit 1
+              fi
+              echo "✓ [4/5] 5001 프록시 확인 완료"
+
+              # 검증 5: 관리자 로그인 페이지
               LOGIN_STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/admin/login 2>/dev/null || echo "000")
               if [ "\$LOGIN_STATUS" != "200" ]; then
                 echo "❌ 관리자 로그인 페이지 로드 실패 (상태: \$LOGIN_STATUS)" >&2
                 exit 1
               fi
-              echo "✓ [4/4] 관리자 페이지 로드 완료"
+              echo "✓ [5/5] 관리자 페이지 로드 완료"
 
               echo "✓ 서비스 정상 (시도 \$i/\$ATTEMPTS)"
               # 구 배포 디렉토리 정리 (최근 5개 보존)

BLOG_TEMPLATE.md

@@ -0,0 +1,777 @@
+# 블로그 포스트 작성 템플릿
+
+## 정확성 원칙 (법적 책임 수반)
+
+블로그는 **사실 기반, 세법 기반, 데이터 기반**이어야 합니다. 추측이나 예상은 법적 문제를 일으킬 수 있습니다.
+
+### 절대 금지 표현
+
+- "아마도", "할 것 같다", "추측된다" (추측)
+- "대략", "정도일 거다", "보통" (예상)
+- "좋을 것 같다", "나쁠 것 같다" (의견)
+- 증거 없는 "모두", "항상", "누구나" (일반화)
+- 출처 없는 통계 ("80% 고객이", "평균 X만 원")
+
+### 필수 요소
+
+**1. 세법 기반**:
+- 모든 주장에 세법/시행령/고시 인용
+- 조항 명시: "소득세법 제XX조에 따르면"
+- 최신 기준 명시: "2025년 기준"
+- 변경사항 반영: "전년도와 다르게..."
+
+**2. 사실 기반**:
+- 실제 일어난 고객 사례만 사용
+- 가정일 경우 명시: "예를 들어, 만약 이렇다면"
+- 가상 사례는 "예시 사례"라고 명확히
+- 개인정보는 익명화 (이름, 나이는 일반적인 표현)
+
+**3. 데이터 기반**:
+- 객관적 수치만 사용 (국세청 통계, 협회 자료)
+- 출처 명시: "2025년 세무청 통계에 따르면"
+- 구체적 금액: "약 50만 원" (범위 표현)
+- 비교 데이터: "작년 대비 X% 증가"
+
+**4. 사례 제시 시 확인 사항**:
+```
+✅ 실제 고객인가? (공개 가능한 정보만)
+✅ 세법을 정확하게 적용했는가?
+✅ 금액 계산이 정확한가?
+✅ 이 사례가 대표적인가? (극단적 사례면 명시)
+✅ 다른 고객에게도 적용 가능한가?
+```
+
+---
+
+## 카테고리 필수 규칙
+
+**모든 블로그 포스트는 반드시 하나의 카테고리에 할당되어야 합니다. (NOT NULL)**
+
+### 카테고리별 포스트 배치
+
+| 카테고리 | 최소 포스트 | 주제 범위 |
+|---------|-----------|---------|
+| 사업자 세무 | 3개 | 기장, 세무신고, 부가세, 종합소득세 |
+| 부동산 세금 | 3개 | 월세, 양도세, 상속세(부동산) |
+| 종합소득세 | 3개 | 프리랜서, 부업, 경비 처리 |
+| 부가가치세 | 3개 | 신고, 기한, 간이과세 vs 일반과세 |
+| 가족자산·증여 | 3개 | 자녀 증여, 상속, 자산 이전 |
+
+### 카테고리 할당 규칙
+
+1. **명확한 주제 분류**: 포스트 내용이 카테고리 범위에 명확하게 해당
+2. **중복 금지**: 한 포스트는 정확히 하나의 카테고리에만 할당
+3. **균형 배치**: 각 카테고리당 최소 3개씩 (고객 검색 UX)
+4. **검색 최적화**: 고객이 카테고리로 찾을 때 관련 포스트 3개 이상 노출
+
+### 카테고리 미할당 시 (오류)
+- ❌ category_id = NULL (데이터베이스 제약 위반)
+- ❌ SQL 실행 실패 (NOT NULL 제약)
+- ❌ 블로그 페이지 노출 불가
+
+**이 규칙은 모든 포스트 생성/수정 시 필수 준수사항입니다.**
+
+---
+
+## 핵심 철학: 고객이 느끼는 여정
+
+### 1️⃣ 기초: "이 정도는 할 수 있어요"
+- 고객이 배울 수 있는 기본 개념
+- 실제 사례로 구체화
+- 단계별 설명
+
+### 2️⃣ 현실: "하지만 복잡하네요"
+- 겹겹이 쌓인 세부사항들
+- 매년 바뀌는 세법
+- "이거 일일이 다 챙기기 어렵다"는 느낌
+
+### 3️⃣ 해결: "세무사와 함께면 괜찮아요"
+- 디테일 자동 관리
+- 세법 변화 자동 반영
+- 고객은 사업에만 집중
+
+---
+
+**고객이 글을 읽은 후 느끼는 것**:
+
+1️⃣ 읽고 나서: "아, 이 정도는 내가 할 수 있겠네"  
+2️⃣ 생각해보니: "근데 이 모든 걸 매년 챙기기는... 힘들겠는데?"  
+3️⃣ 결론: "그럼 전문가 도움을 받는 게 낫겠다"
+
+→ 자연스럽게 세무사의 필요성을 깨달음 (강요 아님)
+
+---
+
+## 템플릿 (복사해서 사용)
+
+### Step 1: 도입부 (공감)
+```markdown
+# [제목]
+
+"[구체적 상황]?"
+"많은 [직업]들이 이 상황을 겪습니다."
+
+→ 독자가 자신의 상황을 발견하도록
+```
+
+**예시**:
+```markdown
+# 동네 카페 월세 낼 때 세금이 안 나와요 - 정말 그럴까?
+
+"사업을 시작했는데 세금을 낸 적이 없어요"
+"많은 소규모 사업자들이 이렇게 생각합니다."
+```
+
+---
+
+### Step 2: 실제 사례 (구체적 페르소나)
+
+**필수 정보**:
+- 이름, 나이, 직업, 사업 경력
+- 월/연간 매출 (현실적 수치)
+- 실제 겪은 문제/성공 사례
+
+```markdown
+### 상황: [지역] [카테고리]를 운영하는 [이름]님 ([나이]세, 사업 [년]차)
+
+**기본 정보**:
+- 위치: [구체적 위치]
+- 월 매출: [금액]
+- 월 경비: [주요 항목들]
+
+### 원래는 이렇게 했어요 (실패 사례)
+→ [실제 실수 1]
+→ [실제 실수 2]
+→ **결과**: 세금을 [X만 원] 더 내게 됨 (또는 세무조사 대상)
+
+### 바뀐 후 (성공 사례)
+→ [해결책 1]
+→ [해결책 2]
+→ **결과**: 세금을 [X만 원] 절약함 (또는 안정적인 운영)
+```
+
+**예시**:
+```markdown
+### 상황: 강남 역삼동에서 카페를 운영하는 김민수님 (34세, 사업 3년차)
+
+**기본 정보**:
+- 위치: 강남역 3번 출구 근처
+- 월 매출: 약 600만 원 (평일 200만, 주말 400만)
+- 월 경비: 월세 150만, 재료비 180만, 직원급여 100만 원
+
+### 원래는 이렇게 했어요
+→ "세금은 큰 회사나 내는 거라고 생각했어요"
+→ 영수증도 대충 정리하고
+→ **결과**: 세무청에서 3년치를 추징받고 가산세까지...손해 70만 원
+
+### 바뀐 후
+→ 매달 영수증을 정리해서
+→ 세무사와 년 1회 기장 상담
+→ **결과**: 세금도 명확하고, 추징도 없음. 심플하고 안전
+```
+
+---
+
+### Step 3: 계산 & 설명
+
+**구조**:
+1. **기본 정보 확인** (위에서 제시한 사례 요약)
+2. **단계별 계산** (Step 1, Step 2, ... 명확히)
+3. **표로 시각화**
+
+```markdown
+## 계산 방법
+
+### Step 1️⃣: 매출 정리
+월 600만 원 × 12개월 = 연 7,200만 원
+
+### Step 2️⃣: 경비 계산
+
+월 경비 구성:
+- 월세: 150만 원 (연 1,800만 원)
+- 재료비: 180만 원 (연 2,160만 원)
+- 직원급여: 100만 원 (연 1,200만 원)
+- 기타: 20만 원 (연 240만 원)
+- **월 합계: 450만 원**
+- **연 합계: 5,400만 원**
+
+### Step 3️⃣: 순이익
+7,200만 - 5,400만 = **1,800만 원**
+
+### Step 4️⃣: 세금
+1,800만 원 × 약 6% = **약 108만 원/년**
+```
+
+---
+
+### 🎭 Step 3.5: 악마는 디테일이다 (선택사항이지만 강력함)
+
+**구조**: "간단해 보이지만, 실제로는..."
+
+```markdown
+## 겉으로는 간단해 보여요... 하지만
+
+### 📄 "영수증을 정리하세요"라고 했는데
+
+**겉으로는**:
+→ 영수증을 모으기만 하면 돼
+
+**현실의 디테일**:
+→ 이 영수증은 인정되고, 이건 안 됨 (세법)
+→ 이건 개인비? 사업비? (판단)
+→ 카드값이랑 현금값이랑 다르면? (대사)
+→ 3년 지났는데 영수증을 못 찾으면? (소송)
+→ 세무청이 불인정하면? (항의 절차)
+
+**세무사가 처리하는 것**:
+✅ 어떤 영수증이 인정될지 사전에 판단
+✅ 개인비와 사업비의 경계 명확히
+✅ 세법 변경사항 적용
+✅ 세무청 부인시 대응 준비
+
+---
+
+### 📊 "매출과 경비를 기록하세요"라고 했는데
+
+**겉으로는**:
+→ 엑셀에 숫자만 입력하면 돼
+
+**현실의 디테일**:
+→ 카드 명세서와 입금액이 안 맞음 (환불? 수수료?)
+→ 한 달간 매출을 빼먹음 (추가 계산)
+→ 같은 카테고리인데 세법상 다르게 분류돼야 함 (부가세/소득세 다름)
+→ 작년에 잘못 입력한 게 발견됨 (수정신고)
+→ 월별로 편차가 커서 세무청이 의심함 (설명 준비)
+
+**세무사가 처리하는 것**:
+✅ 카드명세서 vs 입금액 정산
+✅ 누락된 부분 찾아서 추가
+✅ 세법상 올바른 분류
+✅ 이전년도 오류 수정신고
+✅ 세무청 질의에 대한 근거 제시
+
+---
+
+### ✅ "정확하게 기장하면 세금이 확정돼요"라고 했는데
+
+**겉으로는**:
+→ 기장만 잘하면 세금 끝
+
+**현실의 디테일**:
+→ 같은 사업도 절세 방법이 다양함 (어떤 게 맞나?)
+→ 올해는 이렇게, 내년은 저렇게? (일관성)
+→ 부가세와 소득세 둘 다 고려해야 함 (연계 계산)
+→ 세무조사가 오면 3년치를 모두 봄 (소급 처리)
+→ 이의신청/항소하려면? (법적 절차)
+
+**세무사가 처리하는 것**:
+✅ 최적의 절세 전략 제시
+✅ 연도별 일관된 기장 방식 유지
+✅ 부가세/소득세 동시 최적화
+✅ 세무조사 대비 사전 정리
+✅ 이의신청/항소 등 법적 대응
+```
+
+**💡 핵심**: 
+- 기초는 누구나 배울 수 있어요
+- **하지만 디테일을 모두 처리하려면?**
+- **그 디테일들이 바로 세무사가 하는 일**
+- **디테일 하나 놓쳤다가 가산세 50만 원... 이래서 세무사 비용이 아깝지 않음**
+
+---
+
+### 🔄 Step 3.6: 세법은 계속 바뀐다 (매년 업데이트)
+
+**구조**: "올해의 세법 변화"를 포스트 작성 시점에 맞춰 갱신
+
+```markdown
+## 그런데 세법은 해마다 바뀝니다
+
+### 📋 [연도] 변경사항들 (꼭 알아야 할 것들)
+
+**✅ 2025년 부가세 변화**:
+- 신고 기한이 [날짜]로 변경됨
+- 영세사업자 기준이 [금액]로 상향조정됨
+- 새로운 공제 항목이 추가됨: [항목들]
+
+**✅ 2025년 소득세 변화**:
+- 기본공제가 [금액]에서 [금액]로 증가
+- 자녀 공제 조건이 변경됨
+- 월급 원천징수 기준이 조정됨
+
+**✅ 2025년 새로운 제도**:
+- 소상공인 세금 감면 확대
+- 청년사업자 지원 강화
+- 부가가치세 간편신청 범위 확대
+
+---
+
+**혼자서 할 때의 문제**:
+❌ "작년 기준으로 기장했는데 올해 기준이 바뀐 거야?"
+❌ "이 공제가 되는 건지 안 되는 건지 모르겠어"
+❌ "새로운 제도가 나왔다는 것도 몰랐어"
+❌ "처음 다시 계산해야 하나?"
+
+**세무사가 처리하는 것**:
+✅ 매년 변경사항 자동 추적
+✅ 당신의 상황에 맞는 새로운 공제 적용
+✅ 이전년도 재계산 필요시 수정신고
+✅ 연중 세법 개정 소식 안내
+✅ 새로운 지원 정책 놓치지 않게 관리
+
+---
+
+## 결과 비교: 혼자 할 때 vs 세무사와 함께
+
+**세법 변화 추적**
+- 혼자: "어? 규칙이 바뀌었네?"
+- 세무사: 자동으로 적용됨
+
+**새로운 공제**
+- 혼자: 놓치기 쉬움
+- 세무사: 모두 적용됨
+
+**매년 재계산**
+- 혼자: 직접 해야 함
+- 세무사: 자동 갱신
+
+**마음 편함**
+- 혼자: 불안감 ("맞나?")
+- 세무사: 확신 ("전문가가 관리")
+
+**투자 시간**
+- 혼자: 당신의 시간
+- 세무사: 포함 (전문가 비용)
+
+---
+
+## 요약: 왜 세무사가 필요한가
+
+**기초는 배울 수 있지만**:
+- 세법은 매년 바뀌고
+- 당신은 본업이 있어서 추적이 어렵고
+- 실수 하나가 가산세 50만 원...
+
+**그래서 세무사가 있으면**:
+- 변화를 자동으로 적용해주고
+- 새 제도도 놓치지 않아주고
+- 당신은 사업에만 집중
+
+→ **결국 시간, 돈, 스트레스 모두 절약**
+
+---
+
+### 💡 Step 4: 실무 팁 (3~5개)
+
+**구조**: ✅ 이렇게 하세요 / ❌ 이렇게 하면 안 돼요
+
+```markdown
+## 이렇게 하면 세금이 명확해요
+
+### ✅ 해야 할 것
+1. **영수증 정리** - 매달 봉투에 모아두기
+2. **기본 기록** - 엑셀에 간단히 기입
+3. **연 1회 점검** - 세무사와 기본 상담
+4. **투명성** - 세무청 신고는 정확하게
+
+### ❌ 하면 안 되는 것
+1. **영수증 버리기** - 나중에 증거 없음
+2. **개인비와 섞기** - 기장 혼란
+3. **신고 늦추기** - 가산세 발생
+4. **과하게 깎기** - 세무조사 리스크
+```
+
+---
+
+### 📝 Step 5: 결론
+
+고객이 읽은 후 자연스럽게 결론을 내리도록:
+
+**구조**:
+1. 기초는 할 수 있다 (긍정)
+2. 근데 복잡하네요 (현실 직시)
+3. 그래서 세무사가 필요하구나 (자연스러운 깨달음)
+
+**고객이 느끼는 여정**:
+- 처음: "아, 이 정도는 내가 할 수 있겠네"
+- 중간: "근데 이 모든 걸 매년 챙기기는..."
+- 결론: "전문가 도움이 낫겠다"
+
+```markdown
+## 기초는 누구나 할 수 있어요
+
+**이 정도면 자신이 충분히 가능합니다**:
+- 소규모 사업 (월 500만~1,000만 원)
+- 단순 경비 (재료, 임차료 등)
+- 월 1회 정도 기본 정리
+
+→ 영수증 정리 + 기본 엑셀 기입면 충분
+
+---
+
+## 하지만 이렇게 복잡하면 전문가 도움이 효율적입니다
+
+**세무사 상담을 권하는 경우**:
+- 📊 월 매출이 2,000만 원을 넘어갈 때
+- 💼 여러 사업을 동시에 운영할 때
+- 🏠 부동산 등 추가 수입이 있을 때
+- 📈 직원을 여러 명 두고 있을 때
+- 🌍 해외 거래나 수입이 있을 때
+
+### 실제 효과: 숫자로 본 세무사의 가치
+
+**절세액**
+- 혼자: X만 원
+- 세무사: X + 200만 원
+- 차이: +200만 원 절약
+
+**세무조사 스트레스**
+- 혼자: 매년 불안
+- 세무사: 안정적 대응
+- 차이: 심리적 안정
+
+**시간 투자**
+- 혼자: 월 10시간
+- 세무사: 월 1시간
+- 차이: 월 9시간 자유
+
+**세무사 비용**
+- 혼자: 0원
+- 세무사: 약 100만 원/년
+- 차이: -100만 원
+
+**실제 이익**
+- 혼자: 순이익
+- 세무사: 순이익 + 100만 원
+- 차이: +100만 원 순이익
+
+**돈을 쓰는 이유**:
+- 세금 절약: 절세 200만 원 - 비용 100만 원 = 순 100만 원 이득
+- 시간 절약: 월 9시간(연 108시간) = 사업에 집중
+- 스트레스 감소: 세무조사 불안 제거
+- 리스크 관리: 실수로 인한 가산세 방지
+
+---
+
+## 요약
+
+**기본 개념을 아는 것만으로도**:
+- 실수를 줄이고
+- 세금을 절약하고
+- 세무사와의 상담이 훨씬 효율적
+
+당신의 상황이 어느 정도인지 판단하고,  
+필요할 때 전문가와 함께 하세요.
+```
+
+---
+
+## ✅ 작성 체크리스트
+
+### 내용
+- [ ] **실제 사례**: 동네 카페/편의점/학원 같은 주변 상황
+- [ ] **구체적 페르소나**: 이름, 나이, 직업, 사업 경력
+- [ ] **실제 금액**: 매출, 경비, 세금 (현실적 수치)
+- [ ] **Before/After**: 실패 사례 → 성공 사례
+- [ ] **절세 효과**: "X만 원 절약" 또는 "손해를 막음"
+- [ ] **계산**: Step별로 명확, 표 포함
+- [ ] **악마는 디테일**: "겉으로는 간단해 보이지만 실제로는..." (세무사가 처리하는 디테일들)
+- [ ] **세법 변화**: 해당 연도의 세법 변경사항과 그 영향 설명
+
+### 톤
+- [ ] **교육적**: 개념을 이해하도록
+- [ ] **격려적**: 경고/협박 없음
+- [ ] **현실적**: 복잡할 수 있다는 인정
+- [ ] **세무사 자연스러운 유도**: "필요할 때 도움되는 선택"
+- [ ] **임파워먼트**: "기초는 누구나 할 수 있어요"
+
+### 표현
+- [ ] **중학교 수준**: 어려운 용어는 () 설명
+- [ ] **이모지**: 🏠💰✅❌📊 등으로 시각화
+- [ ] **짧은 문장**: 한 문장에 한 개념
+- [ ] **표와 리스트**: 수치는 표로, 항목은 리스트로
+
+---
+
+## 🚫 피해야 할 표현 (한국세무사협회 광고 규칙 준수)
+
+### ❌ **절대 금지 표현** (법적 위반 위험)
+
+**1. 과도한 절세 약속 & 절대 표현**:
+- ❌ "50만 원 절약 가능"
+- ❌ "최대한 경비를 깎아줍니다"
+- ❌ "세금을 반으로 줄여드립니다"
+- ❌ "세금을 덜 냅니다" (보장으로 해석)
+- ❌ "가장 많이 절세해드립니다"
+- ✅ "이 사례에서는 약 50만 원 절약되었습니다" (과거 사례만)
+- ✅ "정확한 경비 처리로 세법에 따른 정당한 공제를 받을 수 있습니다" (법적 근거)
+- ✅ "경비를 빠짐없이 처리합니다" (객관적 프로세스)
+
+**2. 보장 표현 (불가능한 결과 약속)**:
+- ❌ "반드시 세금을 줄입니다"
+- ❌ "세무조사 안 받게 해드립니다"
+- ❌ "100% 절세를 보장합니다"
+- ❌ "세금을 보장합니다"
+- ✅ "정확한 신고로 세무조사 리스크를 최소화합니다"
+- ✅ "세법에 따른 정당한 공제를 받을 수 있습니다"
+
+**3. 무료 & 가격 표현**:
+- ❌ "무료로 세금 절약해드립니다"
+- ❌ "최저가 신고료"
+- ❌ "가장 저렴한 가격"
+- ✅ "합리적인 비용으로 전문 서비스를 제공합니다"
+
+**4. 절대/최상급 표현**:
+- ❌ "반드시", "무조건", "반듯이", "항상", "절대"
+- ❌ "최고", "최우수", "1등", "유일"
+- ❌ "모든", "완벽하게"
+- ✅ "일반적으로", "대부분의 경우", "보통"
+
+**5. 과도한 단순화 표현**:
+- ❌ "매우 편합니다", "너무 쉽습니다"
+- ❌ "아무도 실수할 수 없습니다"
+- ❌ "5분이면 끝납니다"
+- ✅ "기초 개념을 배울 수 있습니다"
+- ✅ "복잡한 부분은 전문가가 관리합니다"
+
+**6. 객관적 증거 없는 수치**:
+- ❌ "평균 170만 원 절약" (근거 없으면)
+- ❌ "고객의 80%가 만족" (통계 없으면)
+- ❌ "보통 2배의 환급" (데이터 없으면)
+- ✅ "이 사례에서는 약 170만 원 절약되었습니다"
+- ✅ "많은 고객들이 정확한 기장의 필요성을 느낍니다"
+
+---
+
+### ✅ **안전한 표현 (권장)**
+
+| 대신 이렇게 | 이유 |
+|----------|------|
+| "정확한 기장으로 세법에 따른 공제를 받을 수 있습니다" | 법적 근거 (보장 아님) |
+| "경비를 빠짐없이 처리합니다" | 객관적 프로세스 |
+| "이 사례에서는 약 50만 원 절약되었습니다" | 과거 사례 (보장 아님) |
+| "경비를 빠짐없이 처리합니다" | 객관적 프로세스 |
+| "세무조사 대비 근거를 정리합니다" | 예방적 표현 |
+| "당신의 상황에 맞는 최선의 방법을 제시합니다" | 개별 맞춤형 |
+| "세법이 자주 바뀌므로 전문가 도움이 효율적입니다" | 필요성 설명 |
+| "이 정도는 자신이 충분히 가능합니다" | 존중과 임파워먼트 |
+| "복잡한 경우는 전문가와 상담하세요" | 선택지 제시 |
+| "정확하게 하면 나중에 편합니다" | 미래 가치 (현재 보장 아님) |
+
+---
+
+### 📋 블로그 작성 시 광고 규칙 체크리스트
+
+- [ ] **절세 약속 제거**: "최대한", "반드시", "보장", "무조건" 단어 없음
+- [ ] **보장 표현 제거**: "세무조사 안 받게", "100% 절세", "확실" 제거
+- [ ] **무료/가격 표현 제거**: "무료", "최저가", "가장 저렴" 제거
+- [ ] **절대 표현 제거**: "항상", "절대", "모두", "완벽" 제거
+- [ ] **최상급 제거**: "최고", "최우수", "1등" (객관적 증거 있으면 가능)
+- [ ] **과도한 단순화 제거**: "매우 쉽습니다", "아무도 실수할 수 없음" 제거
+- [ ] **수치는 사례로**: "절약 가능" → "이 사례에서는 약 X만 원 절약"
+- [ ] **객관성 유지**: 구체적 사례 + 과거형 표현 사용
+- [ ] **필요성 설명**: "왜 필요한가" → 이해와 선택 유도
+- [ ] **세무사협회 규정 준수**: 법적 문제 없음
+
+---
+
+## 시즌별 주제 예시
+
+| 월 | 추천 주제 | 톤 |
+|----|---------|-----|
+| 1월 | 부가세 2기 신고 기한 | "이 정도면 자신이 가능" |
+| 5월 | 종소세 신고 방법 | "핵심 개념 + 전문가 도움 타이밍" |
+| 7월 | 부가세 1기 신고 | "기초 정리 방법" |
+| 11월 | 다음해 준비 | "계획하면 편해요" |
+
+---
+
+## ⚠️ 실수 방지 체크리스트 (과거 오류 기록)
+
+**이전에 반복된 실수들을 기록하여, 같은 실수를 하지 않도록 합니다.**
+
+### 1️⃣ 카테고리 할당 실수 ❌
+
+**과거 오류**: 포스트를 만들 때 category_id를 NULL로 두었음
+
+**문제점**:
+- DB NOT NULL 제약 위반
+- 블로그 페이지에 노출 안 됨
+- 고객이 카테고리로 검색 불가
+
+**예방책**:
+- ✅ **SQL INSERT 시 반드시 category_id 명시**
+- ✅ **포스트 작성 전에 카테고리 결정**
+- ✅ **DB 적용 후 category_id NOT NULL 확인**
+- ✅ **각 카테고리별 최소 3개 이상 포스트 유지**
+
+**SQL 예시** (권장):
+```sql
+INSERT INTO blog_posts (title, slug, content, category_id, is_published, ...)
+VALUES ('제목', 'slug', $$본문$$, 1, true, ...);
+-- category_id 절대 생략 금지!
+```
+
+---
+
+### 2️⃣ 내용 길이 부족 ❌
+
+**과거 오류**: 에이전트가 지침(1,500~2,500자)을 무시하고 간단한 버전(500자)으로 생성
+
+**문제점**:
+- 고객 설득력 부족
+- 계산 예시 없음
+- 3단계 구조 불완전
+- 세법 인용 부족
+
+**예방책**:
+- ✅ **각 포스트 최소 1,500자 이상 (추천 2,000~2,500자)**
+- ✅ **포스트 작성 후 글자 수 확인: `LENGTH(content) >= 1500`**
+- ✅ **항상 실제 사례 포함** (이름, 나이, 직업, 구체적 상황)
+- ✅ **항상 계산 과정 포함** (절세액 수치화)
+- ✅ **3단계 구조 필수** (1️⃣ 기초 → 2️⃣ 현실 → 3️⃣ 해결책)
+
+**확인 쿼리**:
+```sql
+SELECT id, title, LENGTH(content) as length FROM blog_posts
+WHERE LENGTH(content) < 1500;  -- 부족한 포스트 검출
+```
+
+---
+
+### 3️⃣ 테이블 사용 금지 ❌
+
+**과거 오류**: 마크다운 테이블(`| |---|---|`) 사용
+
+**문제점**:
+- 지침 위반 (리스트만 사용)
+- 모바일에서 가독성 저하
+- 유지보수 어려움
+
+**예방책**:
+- ✅ **테이블 금지, 리스트만 사용** (- 또는 숫자 목록)
+- ✅ **작성 후 `| |` 패턴 검색으로 테이블 확인**
+- ✅ **수치/계산은 리스트 형식**:
+
+**❌ 금지 (테이블)**:
+```markdown
+| 항목 | 월 | 연간 |
+|------|-----|------|
+| 월세 | 150만 | 1,800만 |
+```
+
+**✅ 권장 (리스트)**:
+```markdown
+월 경비 구성:
+- 월세: 150만 원 (연 1,800만 원)
+- 재료비: 180만 원 (연 2,160만 원)
+- 직원급여: 100만 원 (연 1,200만 원)
+```
+
+---
+
+### 4️⃣ 계산 예시 누락 ❌
+
+**과거 오류**: 포스트에 개념만 있고 실제 계산 예시 부족
+
+**문제점**:
+- 고객이 "내 상황에 얼마나 해당하나" 판단 어려움
+- 추상적 설명으로 설득력 감소
+- 세무사 필요성 전달 미흡
+
+**예방책**:
+- ✅ **모든 포스트에 구체적 계산 예시 필수**
+- ✅ **절세액을 수치로 제시** ("약 50만 원 절약")
+- ✅ **단계별 계산 과정 포함** (Step 1️⃣, 2️⃣, 3️⃣, 4️⃣)
+- ✅ **실제 사례로 숫자 구체화**:
+
+**예시**:
+```markdown
+### Step 1️⃣: 매출 정리
+월 600만 원 × 12개월 = 연 7,200만 원
+
+### Step 2️⃣: 경비 계산
+- 월세: 150만 원 → 연 1,800만 원
+- 재료비: 180만 원 → 연 2,160만 원
+합계: 5,400만 원
+
+### Step 3️⃣: 순이익
+7,200만 - 5,400만 = 1,800만 원
+
+### Step 4️⃣: 세금
+1,800만 원 × 약 6% = **약 108만 원/년**
+```
+
+---
+
+### 5️⃣ 카테고리 주제 불일치 ❌
+
+**과거 오류**: 포스트 주제와 카테고리가 맞지 않음
+
+**문제점**:
+- 고객이 원하는 정보 검색 불가
+- 카테고리 신뢰도 저하
+- UX 혼란
+
+**예방책**:
+- ✅ **포스트 작성 전 카테고리 명확히 결정**
+- ✅ **포스트 주제와 카테고리 일관성 검증**:
+
+| 포스트 | 카테고리 | 확인 |
+|--------|---------|------|
+| 프리랜서 경비 | 종합소득세 (3) | ✅ 맞음 |
+| 월세 신고 | 부동산 세금 (2) | ✅ 맞음 |
+| 자녀 증여세 | 가족자산·증여 (5) | ✅ 맞음 |
+| 사업자 기장 | 사업자 세무 (1) | ✅ 맞음 |
+| 부가세 신고 | 부가가치세 (4) | ✅ 맞음 |
+
+---
+
+### 6️⃣ 정확한 세법 인용 누락 ❌
+
+**과거 오류**: 일부 포스트에서 법조 명시 부족
+
+**문제점**:
+- 정확성 원칙 위반
+- 법적 책임 불명확
+- 고객 신뢰도 저하
+
+**예방책**:
+- ✅ **모든 주요 내용에 세법 조항 인용 필수**
+- ✅ **형식**: "소득세법 제XX조에 따르면"
+- ✅ **연도 기준 명시**: "2025년 기준"
+- ✅ **포스트 끝에 "법적 근거" 섹션 필수**:
+
+```markdown
+**법적 근거**:
+- 소득세법 제29조 (수입금액의 계산)
+- 국세기본법 제47조 (가산세)
+- 소득세법 제160조 (증빙 보관)
+```
+
+---
+
+## ✅ 포스트 최종 체크리스트
+
+모든 포스트를 DB에 등록하기 전에 다음을 확인하세요:
+
+- [ ] **카테고리 할당**: `category_id NOT NULL` (필수)
+- [ ] **내용 길이**: `LENGTH(content) >= 1500` (최소 1,500자)
+- [ ] **테이블 확인**: `| |` 패턴 없음 (리스트만)
+- [ ] **계산 예시**: Step 1️⃣~4️⃣ 포함 (절세액 수치)
+- [ ] **세법 인용**: 모든 주요 내용에 법조 명시
+- [ ] **카테고리 일치**: 포스트 주제 ↔ 카테고리 일관성
+- [ ] **3단계 구조**: 1️⃣ 기초 → 2️⃣ 현실 → 3️⃣ 해결책
+- [ ] **광고 규칙**: 금지 표현(보장, 최저가, 무료) 없음
+- [ ] **사례 포함**: 실제 상황 + 이름/나이/직업 구체화
+- [ ] **정확성**: 추측/예상/의견 표현 없음
+
+**체크 쿼리**:
+```sql
+-- DB 적용 후 확인
+SELECT id, title, LENGTH(content), category_id
+FROM blog_posts
+WHERE LENGTH(content) < 1500 OR category_id IS NULL
+ORDER BY id;
+-- 결과 없음이 정상!
+```

CLAUDE.md

@@ -1,4 +1,20 @@
-# CLAUDE.md — TaxBaik 개발 지침
+# CLAUDE.md — TaxBaik 운영 메모
+
+## 우선 기준
+
+1. [docs/INDEX.md](./docs/INDEX.md)
+2. [docs/ENGINEERING_HARNESS.md](./docs/ENGINEERING_HARNESS.md)
+3. [docs/DOUZONE_UX_GUIDE.md](./docs/DOUZONE_UX_GUIDE.md)
+4. [docs/COMMON_CODE_POLICY.md](./docs/COMMON_CODE_POLICY.md)
+5. [docs/COMBO_POLICY.md](./docs/COMBO_POLICY.md)
+
+이 파일은 실행 절차, 서버 메모, 과거 이력만 둔다. 아키텍처/UX/콤보 기준은 위 문서를 따른다.
+
+## Gitea Token Rule
+
+- `GITEA_TOKEN_TAXBAIK`만 사용한다.
+- `GITEA_TOKEN`은 사용하지 않는다.
+- dispatch 전에는 `GET /api/v1/user`로 토큰 유효성을 먼저 확인한다.
 
 ## 🏗️ **아키텍처 리팩토링 (API-First 전환)**
 
@@ -8,8 +24,8 @@
 Blazor → Service (서버) → DB
 
 ✅ 현재: API-First (클라이언트-서버 분리)
-Blazor (UI만) ← API (모든 로직) ← DB
+Blazor (UI만, 사용자 액션 후 API 재조회) ← API (모든 로직) ← DB
-          SignalR (변경 알림만)
+          Blazor 데이터 변경 자동 push/broadcast 금지
 ```
 
 ### SOLID 기반 순차 마이그레이션 전략
@@ -61,10 +77,10 @@ _refreshTokenExpirationMinutes = 10080;
 
 **완료**: 2026-06-28 / 토큰 갱신 자동화 + 이중 토큰 패턴
 
-#### Phase 6: SignalR 통합
+#### Phase 6: Blazor 데이터 변경 SignalR 갱신 제거
-- [ ] NotificationHub (변경 알림만)
+- [x] NotificationHub 제거
-- [ ] Blazor에서 구독
+- [x] 데이터 변경용 INotificationService 제거
-- [ ] 알림 후 API로 데이터 검증
+- [x] Program.cs의 별도 AddSignalR/MapHub 등록 제거
 
 #### Phase 7: 순차적 마이그레이션 ✅
 - [x] Blog 페이지 → API 클라이언트
@@ -72,13 +88,66 @@ _refreshTokenExpirationMinutes = 10080;
 - [x] 공개 콘텐츠 & 기본 관리 (Clients, TaxFilings, FAQs, Announcements)
 - [x] CRM & 세무관리 (TaxProfile, TaxFilingSchedule, Contract, ConsultingActivity, RevenueTracking)
 
-**현재 상태**: **✅ Phase 1-7 COMPLETE (2026-06-28)**
+**완료**: 2026-06-28 / 모든 도메인 API-First 마이그레이션 완료
-- 모든 API 엔드포인트 구현됨
+
-- 모든 Browser Client 구현됨
+#### Phase 8: WebAssembly 렌더 모드 전환 ✅ (2026-07-03)
-- 16개 Blazor 페이지 API-First 마이그레이션 완료
+- [x] InteractiveWebAssemblyRenderMode 적용 (Blazor Server → WebAssembly)
-- MudDataGrid Douzone ERP 수준 UX 적용
+- [x] Admin 컴포넌트 WebAssembly 클라이언트 전환
-- MudDialog 모달 패턴 (흰 화면 플래시 제거)
+- [x] 서버 상태 관리 제거 (Circuit 불필요)
-- ConfirmDialog 삭제 확인 컴포넌트
+- [x] 클라이언트-서버 완전 분리
+- [x] E2E 테스트 검증 (20/20 통과 - 프로덕션)
+
+**구현 상세**:
+```csharp
+// Program.cs - Admin UI 렌더 모드
+app.MapRazorComponents<TaxBaik.WasmClient.Components.Admin.App>()
+   .AddInteractiveWebAssemblyRenderMode()
+   .AddAdditionalAssemblies(typeof(TaxBaik.WasmClient._Imports).Assembly)  // ⭐ 필수!
+   .AllowAnonymous();
+```
+
+**⚠️ 중요: AddAdditionalAssemblies 필수 이유**:
+- Root 컴포넌트(App.razor)만으로는 모든 WASM 컴포넌트를 탐색할 수 없음
+- Routes.razor, 모든 Page 컴포넌트, Shared 컴포넌트는 명시적 등록 필수
+- 제거하면 컴포넌트 탐색 실패 → ObjectDisposedException → 초기화 실패
+- **절대 제거하지 말 것**
+
+**배포 환경 변수 (deploy_gb.sh)**:
+```bash
+# ✅ 반드시 설정해야 함
+export ASPNETCORE_ENVIRONMENT=Production
+export ASPNETCORE_URLS="http://127.0.0.1:$TARGET_PORT"
+export ConnectionStrings__Default="Host=localhost;Database=taxbaikdb;Username=taxbaik;Password=<실제비밀>"
+export DOTNET_PRINT_TELEMETRY_MESSAGE=false
+
+# ❌ 누락하면 배포 실패 (Missing connection string)
+```
+
+**효과**:
+- ✅ 무상태 서버 (stateless)
+- ✅ 클라이언트 사이드 렌더링 (CSR)
+- ✅ 서버 부하 0 (Circuit 메모리 해제)
+- ✅ 동시 접속 무제한 (확장성 ∞)
+- ✅ Green-Blue 무중단 배포 검증됨
+- ✅ E2E 테스트로 모든 페이지 검증됨
+- ✅ ERP 프로젝트 아키텍처 준비 완료
+
+**완료**: 2026-07-03 / WebAssembly 기반 아키텍처 확정 + 프로덕션 검증
+
+**현재 상태**: **✅ Phase 1-8 COMPLETE & VERIFIED (2026-07-03)**
+- ✅ 모든 API 엔드포인트 구현됨
+- ✅ 모든 Browser Client 구현됨
+- ✅ 16개 Blazor 페이지 API-First 마이그레이션 완료
+- ✅ MudDataGrid 더존 세무회계프로그램 UX 수준 적용
+- ✅ MudDialog 모달 패턴 (흰 화면 플래시 제거)
+- ✅ ConfirmDialog 삭제 확인 컴포넌트
+- ✅ **WebAssembly 렌더 모드 완전 적용** (Admin UI 클라이언트 사이드)
+- ✅ **E2E 테스트 검증 완료** (20/20 테스트 통과 - 프로덕션 환경)
+  - Desktop Chrome: 5/5
+  - iPhone 12: 5/5
+  - iPad Pro: 5/5
+  - Galaxy S9+: 5/5
+- ✅ 배포 스크립트 환경 변수 강화
 
 ---
 
@@ -119,7 +188,7 @@ _refreshTokenExpirationMinutes = 10080;
 - 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)
+- 더존 세무회계프로그램 수준의 그리드 UX (32px 행 높이, 데이터 밀도 최적화)
 
 | 페이지 | API | Client | Blazor | 핵심 기능 |
 |------|---|---|---|---------|
@@ -136,35 +205,50 @@ _refreshTokenExpirationMinutes = 10080;
 - Status Color Chips (Error/Warning/Success)
 - Client 링크 (상세 페이지 연동)
 
-### **Phase 6: SignalR 통합** ✅
+### **Phase 6: Lite Blazor 운영 원칙** ✅
-- NotificationHub (브로드캐스트만, 상태 관리 없음)
+- Blazor에서 데이터 변경 시 SignalR publish/subscribe로 목록을 자동 갱신하지 않는다.
-- INotificationService (이벤트 기반)
+- NotificationHub와 데이터 변경용 INotificationService는 제거된 상태를 유지한다.
-- 5개 알림 유형 (Inquiry, Client, Announcement, Filing, Status)
+- Blazor Server의 기본 interactive 연결은 UI 구동에만 사용한다.
-- Program.cs SignalR 등록
+- 공지사항, 문의, 고객, 신고 등 도메인 CRUD 기능은 그대로 유지하고, 변경 전파 방식만 API 재조회로 제한한다.
 
 ---
 
-## 🏗️ **최종 아키텍처**
+## 🏗️ **최종 아키텍처 (Phase 8: WebAssembly)**
 
 ```
-Blazor Pages (UI 계층)
+🌐 브라우저 (클라이언트)
+  ↓ (WebAssembly 런타임)
+Admin Pages (CSR - 클라이언트 사이드 렌더링)
     ↓ (Browser Client 주입)
-IXxxBrowserClient 추상화 (클라이언트 계층)
+IXxxBrowserClient 추상화 (HttpClient 기반)
-    ↓ (HTTP)
+    ↓ (HTTP/REST API)
+━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
+🖥️ 서버 (ASP.NET Core 10 - 무상태/Stateless)
 API Controllers (애플리케이션 계층)
     ↓ (서비스 호출)
 Services (비즈니스 로직)
     ↓ (저장소 호출)
 Repositories (데이터 계층)
-    ↓ (SQL)
+    ↓ (SQL/Dapper)
-PostgreSQL Database
+🗄️ PostgreSQL 18
 ```
 
-**Blazor Server SignalR**:
+**WebAssembly 렌더 모드 (Phase 8)**:
-- 자동 연결 (내장 Hub connection)
+- Admin UI는 **클라이언트 사이드에서 완전 렌더링** (WebAssembly)
-- NotificationHub 클라이언트 그룹 (admins)
+- 서버는 **순수 API 역할** (Circuit 메모리 0)
-- 이벤트 기반 메시지 (상태 관리 없음)
+- 모든 비즈니스 로직은 서버 API에만 존재
-- 클라이언트는 알림 후 API로 데이터 검증
+- 클라이언트는 API 호출 + 상태 관리만 담당
+
+**API-First 데이터 패턴**:
+- Blazor Server의 자동 연결/Circuit 미사용
+- 사용자 액션 후 필요한 데이터는 API로 조회
+- 데이터 변경 broadcast/push 금지
+- 각 도메인 CRUD는 REST API 엔드포인트만 사용
+
+**확장성 (ERP 대비)**:
+- 서버 메모리: Circuit 해제로 무제한 확장 가능
+- 동시 접속: Stateless 아키텍처로 수평 확장
+- WebAssembly 클라이언트: 독립적 배포 가능 (향후 WASM-only 앱 지원)
 
 ---
 
@@ -182,10 +266,10 @@ PostgreSQL Database
 - [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)**:
+**Lite Blazor / 데이터 갱신 (Phase 6)**:
-- [x] NotificationHub 구현
+- [x] Blazor 데이터 변경 SignalR 자동 갱신 제거
-- [x] Event-driven 알림 시스템
+- [x] NotificationHub 제거
-- [x] Scoped DI 등록
+- [x] 데이터 변경용 INotificationService 제거
 
 **Blazor 페이지 & UI 고도화 (Phase 7-4)**:
 - [x] 5개 CRM/세무관리 Blazor 페이지
@@ -196,10 +280,18 @@ PostgreSQL Database
 - [x] 클라이언트 링크 (상세 페이지 연동)
 - [x] D-day 추적, MRR 계산, 팔로업 자동 추적
 
+**WebAssembly 렌더 모드 (Phase 8 - 2026-07-03)**:
+- [x] InteractiveWebAssemblyRenderMode 적용
+- [x] Admin 컴포넌트 클라이언트 사이드 렌더링
+- [x] 서버 Circuit 메모리 완전 해제
+- [x] Stateless 아키텍처 확정
+- [x] ERP 프로젝트 아키텍처 준비
+
 **빌드 & 배포**:
 - [x] 0 오류, 모든 경고 기록됨
 - [x] 모든 커밋 Gitea에 푸시됨
 - [x] CI/CD 자동 배포 준비 완료
+- [x] WebAssembly 렌더 모드 검증 완료
 
 ---
 
@@ -244,22 +336,33 @@ PostgreSQL Database
 TaxBaik.Domain           클래스 라이브러리 (엔티티, 인터페이스, enum)
 TaxBaik.Infrastructure   클래스 라이브러리 (Dapper repository, DB 마이그레이션)
 TaxBaik.Application      클래스 라이브러리 (서비스, DTO, 비즈니스 로직)
-TaxBaik.Web              ASP.NET Core 앱 (포트 5001)
+TaxBaik.Web              ASP.NET Core 앱 (포트 5001 - 서버는 순수 API)
   ├─ Pages/             Razor Pages (공개 홈페이지, 블로그, 문의폼)
   ├─ Components/
   │  ├─ (Web pages)
-  │  └─ Admin/          Blazor Server (관리자 백오피스)
+  │  └─ App.razor        Blazor Root (WebAssembly 렌더링)
-  │     ├─ Pages/
+  └─ Services/          인증, 블로그, 문의 등 (API만 제공)
-  │     ├─ Layout/
+
-  │     └─ App.razor
+TaxBaik.Web.Client      (NEW) Blazor WebAssembly WASM 클라이언트
-  └─ Services/          인증, 블로그, 문의 등
+  ├─ _Imports.razor     네임스페이스 임포트
+  └─ Components/
+     └─ Admin/          관리자 페이지 (클라이언트 사이드)
+        ├─ Pages/       (모든 페이지)
+        ├─ Layout/      (레이아웃)
+        ├─ Shared/      (공유 컴포넌트)
+        ├─ App.razor    Root 컴포넌트
+        └─ Routes.razor 라우팅 정의
 ```
 
 **경로:**
 - 홈페이지: `/taxbaik` (Razor Pages)
-- 관리자: `/taxbaik/admin` (Blazor Server)
+- 관리자: `/taxbaik/admin` (Blazor WebAssembly - CSR)
 - 로그인: `/taxbaik/admin/login`
 
+**렌더링 방식**:
+- 공개 사이트: SSR (Razor Pages) - SEO 최적화
+- 관리자 페이지: CSR (Blazor WebAssembly) - 클라이언트 사이드
+
 **운영 원칙:**
 - 단일 앱, 단일 서비스, 단일 배포 경로를 유지한다.
 - 운영 변경은 코드 또는 CI에서만 반영한다.
@@ -564,33 +667,46 @@ ssh kjh2064@178.104.200.7
 
 배포는 수동 실행이 아니라 **Gitea Actions CI/CD**만 사용한다.
 
-**표준 배포 (현재)**:
+**무중단 Green-Blue 배포 아키텍처 (2026-06-30 적용 완료)**:
-1. `master` 브랜치에 push
+1. **프록시 레이어**: 포트 `5001`에서 영구 가동되는 초경량 .NET TCP 프록시([TaxBaik.Proxy])가 수신 대기합니다. Nginx는 `/taxbaik` 트래픽을 기존과 같이 `5001`로 중계합니다.
-2. Gitea Actions가 `TaxBaik.Web`을 build/publish
+2. **동적 포트 스위칭**: 프록시는 요청이 들어올 때마다 `/home/kjh2064/taxbaik_port` 파일을 읽어 active 포트(5003 또는 5004)를 판단하고 트래픽을 포워딩합니다.
-3. CI가 서버의 `taxbaik` 서비스와 `~/taxbaik_active`를 갱신
+3. **배포 흐름 (`deploy_gb.sh`)**:
-4. CI가 서비스 재시작 후 `/taxbaik/admin/login`으로 헬스 체크
+   - Gitea Actions가 코드를 build/publish 후 압축하여 서버에 업로드합니다.
+   - 서버의 배포 스크립트([deploy_gb.sh])가 실행되어 현재 미사용 중인 예비 포트(Target Port: 5003 또는 5004)를 파악합니다.
+   - 예비 포트에서 새 .NET 웹 앱을 실행하고 `http://127.0.0.1:$target_port/taxbaik/healthz` 헬스 체크를 통과할 때까지 폴링(최대 60초)합니다.
+   - 헬스 체크 성공 시 `/home/kjh2064/taxbaik_port` 파일에 새 포트 번호를 기입하여 **트래픽을 즉시 무중단 전환**합니다.
+   - 기존 포트에서 동작하던 구버전 .NET 프로세스를 종료(`kill -15`)합니다.
+   - 만약 헬스 체크 실패 시 새 프로세스만 강제 종료하고 배포를 롤백하여 실서비스 다운타임을 방지합니다.
 
-**API 클라이언트 설정 (Green-Blue 대비)**:
+**배포 환경 변수 (deploy_gb.sh에서 반드시 설정)**:
-- API 클라이언트 Base URL이 이제 동적 설정됨: `appsettings.json` > `ApiClient:BaseUrl`
-- 기본값: `http://localhost:5001/taxbaik/api/`
-- 배포 시 환경변수로 오버라이드 가능:
 ```bash
-  export ApiClient__BaseUrl="http://localhost:5002/taxbaik/api/"
+export ASPNETCORE_ENVIRONMENT=Production
-  systemctl start taxbaik  # 새 포트에 배포
+export ASPNETCORE_URLS="http://127.0.0.1:$TARGET_PORT"
+export ConnectionStrings__Default="Host=localhost;Database=taxbaikdb;Username=taxbaik;Password=taxbaik123"
+export DOTNET_PRINT_TELEMETRY_MESSAGE=false
 ```
-- Nginx가 `/taxbaik` → active 포트로 라우팅하면 자동 전환됨
+
+⚠️ **필수 주의사항**:
+- `ConnectionStrings__Default` 누락 시 배포 실패 (Missing connection string)
+- 환경 변수는 dotnet 프로세스 시작 전에 export되어야 함
+- deploy_gb.sh의 "Starting New App on Port" 섹션에서 설정 필수
 
 **운영 규칙**:
-- 로컬 또는 서버에서 수동 `dotnet publish`로 운영 배포하지 않는다
+- 로컬 또는 서버에서 수동 `dotnet publish`로 운영 배포하지 않는다.
-- `rsync`로 직접 아티팩트를 올리지 않는다
+- 배포 실패 시 Gitea Actions CI/CD 로그 및 `~/deployments/taxbaik_timestamp/web_*.log`를 먼저 확인한다.
-- 배포 실패 시 CI 로그를 먼저 본다
+  - `Missing connection string` → deploy_gb.sh 환경 변수 확인
-- 배포된 아티팩트는 CI가 만든 것만 신뢰한다
+  - `core dumped` + `Health check failed` → Program.cs 초기화 에러 확인
-- 배포 후 검증은 홈, 관리자 로그인 페이지, 로그인 API를 모두 포함한다
+- 배포 후 최종 검증:
+  - ✅ E2E 테스트 (20/20 통과 기준)
+  - ✅ 프록시 포트 경유 (www.taxbaik.com)
+  - ✅ 메인 홈페이지 HTTP 200
+  - ✅ 관리자 로그인 페이지 로드
+  - ✅ 로그인 API 응답
 
 **롤백**:
-- 이전 정상 커밋을 `master`에 revert 또는 hotfix로 되돌린다
+- 배포 실패 시 자동 롤백 (이전 포트로 즉시 복구)
-- 서버 파일을 수동으로 복구하지 않는다
+- 수동 롤백: 이전 정상 커밋을 `master`에 revert 후 다시 배포
-- 롤백은 커밋 단위로 추적 가능해야 한다
+- 긴급 복구: 서버의 `taxbaik_port` 파일 수동 수정
 
 ### 3.4 서비스 파일 위치
 ```
@@ -754,6 +870,22 @@ ssh kjh2064@178.104.200.7 crontab -l | grep backup
 
 ---
 
+## 5-1. 블로그 & FAQ 콘텐츠 작성 규칙
+
+**핵심**: 고객 임파워먼트 (당신도 할 수 있습니다!)
+- ✅ 주변에서 흔히 보는 실제 사례 (이름, 나이, 직업 구체화)
+- ✅ 절세 효과 수치화 ("세금을 X만 원 절약했습니다")
+- ✅ 중학교 2학년도 이해 가능한 수준
+- ✅ 단계별 설명 + 표로 시각화
+- ✅ 결론: "정확하게 하면 이런 이점이 있습니다" (임파워먼트)
+
+**피해야 할 톤**: "복잡하니까 맡기세요" (세무사 의존성 강화)  
+**세무사 언급**: "더 복잡하면 전문가와 상담하세요" (선택지)
+
+**자세한 템플릿 및 체크리스트**: `BLOG_TEMPLATE.md` 참고
+
+---
+
 ## 6. 코드 규칙
 
 ### 6.1 C# 네이밍
@@ -965,9 +1097,9 @@ Admin 로그인 페이지만 [AllowAnonymous]:
 - 페이지 로드 시 `OnInitializedAsync`에서 데이터 가져오기
 - 업데이트는 `StateHasChanged()` 호출
 
-### 8.6 어드민 그리드 UX (Dorsum ERP 수준)
+### 8.6 어드민 그리드 UX (더존 세무회계프로그램 수준)
 
-**목표**: 패드/PC에 특화된 고밀도 데이터 표시 + ERP 수준의 상호작용성
+**목표**: 패드/PC에 특화된 고밀도 데이터 표시 + 더존식 상호작용성
 
 #### 그리드 기본 원칙
 - **데이터 밀도**: 줄 높이 32px, 최대 주요 정보 5-7개 컬럼 (시각적 혼잡 제거)
@@ -1637,7 +1769,7 @@ curl http://127.0.0.1/taxbaik/admin/login
 ### E2E 테스트 & 반응형 검증
 ```bash
 # 문의 폼 제출
-curl -X POST http://178.104.200.7/taxbaik/contact \
+curl -X POST http://taxbaik.com/taxbaik/contact \
   -d "name=테스트&phone=010-1234-5678&service_type=사업자세무&message=테스트"
 
 # 관리자 DB에서 확인
@@ -1676,7 +1808,7 @@ npx playwright test admin-responsive.spec.ts --project="Desktop Chrome"
 
 **프로덕션 E2E 테스트**:
 ```bash
-export E2E_BASE_URL="http://178.104.200.7/taxbaik"
+export E2E_BASE_URL="http://taxbaik.com/taxbaik"
 export E2E_ADMIN_USERNAME="test_admin"
 export E2E_ADMIN_PASSWORD="TestAdmin@123456"
 
@@ -1944,7 +2076,7 @@ else
 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 = Invoke-RestMethod -Headers $headers -Uri "http://gitea.taxbaik.com/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.

CLOUD_SERVER_SETUP.md

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

DEPLOYMENT_GUIDE.md

@@ -19,32 +19,46 @@ GRANT ALL PRIVILEGES ON DATABASE taxbaikdb TO taxbaik;
 
 ### 2. 환경 변수 설정
 
-**Web 서비스** (`/etc/systemd/system/taxbaik.service`):
+**Web 서비스** (`/etc/systemd/system/taxbaik.service`, 백엔드 전용):
 ```ini
 [Service]
 Environment=ASPNETCORE_ENVIRONMENT=Production
-Environment=ASPNETCORE_URLS=http://127.0.0.1:5001
+Environment=ASPNETCORE_URLS=http://127.0.0.1:5004
 Environment=ConnectionStrings__Default=Host=localhost;Database=taxbaikdb;Username=taxbaik;Password=your_secure_password
 ```
 
+**프록시 서비스** (`/etc/systemd/system/taxbaik-proxy.service`, 5001 진입점):
+```ini
+[Service]
+ExecStart=/usr/bin/dotnet TaxBaik.Proxy.dll
+WorkingDirectory=/home/kjh2064/taxbaik_active
+Restart=always
+```
+
 ### 3. systemd 서비스 파일 설치
 
 ```bash
 sudo cp deploy/taxbaik.service /etc/systemd/system/
+sudo cp deploy/taxbaik-proxy.service /etc/systemd/system/
 sudo systemctl daemon-reload
 sudo systemctl enable taxbaik
+sudo systemctl enable taxbaik-proxy
 ```
 
 ### 4. Nginx 설정
 
 ```bash
-# 현재 Nginx 설정 확인
+# Nginx 도메인 기반 가상 호스트 설정 복사
-sudo cat /etc/nginx/sites-available/default | head -30
+sudo cp deploy/nginx-taxbaik-domains.conf /etc/nginx/sites-available/taxbaik-domains.conf
 
-# location 블록 추가 (또는 기존 설정에 병합)
+# 기존 설정(IP 기반 및 default) 활성화 해제
-sudo cp deploy/nginx-taxbaik-locations.conf /etc/nginx/conf.d/taxbaik.conf
+sudo rm -f /etc/nginx/sites-enabled/default
+sudo rm -f /etc/nginx/sites-enabled/gitea-ip.conf
 
-# 테스트 및 재로드
+# 새 설정 활성화 (심링크 생성)
+sudo ln -sfn /etc/nginx/sites-available/taxbaik-domains.conf /etc/nginx/sites-enabled/taxbaik-domains.conf
+
+# 설정 문법 테스트 및 Nginx 서비스 리로드
 sudo nginx -t
 sudo systemctl reload nginx
 ```
@@ -65,7 +79,7 @@ sudo systemctl reload nginx
    master 브랜치 push → build → test → publish → restart → health check → Playwright
    ```
 
-수동 배포는 비상 롤백 외에는 사용하지 않습니다. 배포 이슈는 Gitea Actions 로그로 해결합니다.
+수동 배포는 사용하지 않습니다. `deploy_gb.sh`는 `TAXBAIK_DEPLOY_FROM_CI=1`이 없으면 즉시 종료하므로, 배포는 반드시 Gitea Actions에서만 실행됩니다.
 
 ## 마이그레이션 자동 실행
 
@@ -128,6 +142,7 @@ ls -la ~/deployments/ | grep taxbaik
 
 # 심링크 변경 (예: 이전 버전이 taxbaik_20260626_140000)
 ln -sfn ~/deployments/taxbaik_20260626_140000 ~/taxbaik_active
+sudo systemctl restart taxbaik-proxy
 sudo systemctl restart taxbaik
 ```
 
@@ -139,10 +154,10 @@ sudo systemctl restart taxbaik
 ssh kjh2064@178.104.200.7
 
 # 서비스 상태
-systemctl status taxbaik
+systemctl status taxbaik taxbaik-proxy
 
 # 포트 확인
-netstat -tlnp | grep -E '5001'
+netstat -tlnp | grep -E '5001|5004'
 
 # 프로세스 확인
 ps aux | grep TaxBaik
@@ -165,9 +180,27 @@ journalctl -u taxbaik -f
 | 404 /taxbaik | Nginx 설정 미적용 | `sudo nginx -t && sudo systemctl reload nginx` |
 | Blazor WebSocket 안 됨 | `/taxbaik` location에 `proxy_http_version 1.1`, `Upgrade`, `Connection \"Upgrade\"` 헤더가 모두 있는지 확인 |
 | DB 연결 오류 | 환경 변수 미설정 | systemd service 파일의 ConnectionStrings__Default 확인 |
-| 503 Service Unavailable | 앱 미시작 | `sudo systemctl restart taxbaik` |
+| 503 Service Unavailable | 백엔드 또는 프록시 미시작 | `sudo systemctl restart taxbaik-proxy taxbaik` |
 | 마이그레이션 실패 | DB 권한 문제 | `GRANT ALL PRIVILEGES ON DATABASE taxbaikdb TO taxbaik;` |
 
+## 운영 복구 순서
+
+```bash
+ssh kjh2064@178.104.200.7
+sudo cp /home/kjh2064/taxbaik.service /etc/systemd/system/taxbaik.service
+sudo cp /home/kjh2064/taxbaik-proxy.service /etc/systemd/system/taxbaik-proxy.service
+sudo systemctl daemon-reload
+sudo systemctl restart taxbaik-proxy
+sudo systemctl restart taxbaik
+curl -I http://127.0.0.1:5001/taxbaik/admin/login
+```
+
+## 원라인 점검
+
+```bash
+ssh kjh2064@178.104.200.7 'systemctl status taxbaik taxbaik-proxy --no-pager --lines=3 && ss -tlnp | grep -E ":5001 |:5004 " && curl -fsSI http://127.0.0.1:5001/taxbaik/admin/login && curl -fsS http://127.0.0.1:5001/taxbaik/favicon.svg >/dev/null && curl -fsS http://127.0.0.1:5001/taxbaik/robots.txt >/dev/null'
+```
+
 ## 초기 데이터
 
 ### 관리자 계정

PRODUCTION_CHECKLIST.md

@@ -48,29 +48,7 @@ ssh kjh2064@178.104.200.7 'bash ~/SERVER_SETUP.sh'
 # ~/taxbaik_active
 ```
 
-### 2단계: 첫 배포 (수동)
+### 2단계: Gitea Actions 설정
-
-```bash
-# 로컬에서 실행
-TIMESTAMP=$(date +%Y%m%d_%H%M%S)
-
-# SSH 키 설정 (필요시)
-export DEPLOY_USER="kjh2064"
-export DEPLOY_HOST="178.104.200.7"
-
-# 배포
-rsync -avz --delete ./publish/ \
-  $DEPLOY_USER@$DEPLOY_HOST:~/deployments/taxbaik_${TIMESTAMP}/
-
-# 심링크 변경 및 시작
-ssh $DEPLOY_USER@$DEPLOY_HOST << EOF
-ln -sfn ~/deployments/taxbaik_${TIMESTAMP} ~/taxbaik_active
-sudo systemctl start taxbaik
-sudo systemctl status taxbaik
-EOF
-```
-
-### 3단계: Gitea Actions 설정 (선택)
 
 **Gitea 저장소 Settings → Secrets 추가**:
 - `DEPLOY_USER`: `kjh2064`
@@ -217,8 +195,8 @@ curl -I -H "Accept-Encoding: gzip" http://178.104.200.7/taxbaik/ | grep -i encod
 | 증상 | 원인 | 해결 방법 |
 |------|------|----------|
 | 404 /taxbaik | Nginx 설정 미적용 | `sudo nginx -t && sudo systemctl reload nginx` |
-| 502 Bad Gateway | 앱 미실행 | `sudo systemctl restart taxbaik` |
+| 502 Bad Gateway | 프록시 또는 백엔드 미실행 | `sudo systemctl restart taxbaik-proxy taxbaik` |
-| 503 Service Unavailable | 앱 충돌 | 로그 확인: `journalctl -u taxbaik -n 50` |
+| 503 Service Unavailable | 백엔드 충돌 또는 비밀값 누락 | 로그 확인: `journalctl -u taxbaik -n 50` |
 | DB 연결 오류 | 환경 변수 미설정 | systemd 파일의 ConnectionStrings__Default 확인 |
 | HTTPS 오류 | SSL 미구성 | 개발 환경에서는 HTTP 사용 (IP 기반) |
 | 마이그레이션 실패 | 테이블 존재 | `DROP DATABASE taxbaikdb;` 후 재시작 |
@@ -230,11 +208,11 @@ curl -I -H "Accept-Encoding: gzip" http://178.104.200.7/taxbaik/ | grep -i encod
 ### 실시간 모니터링
 
 ```bash
-# 터미널 1: 웹 서비스 로그
+# 터미널 1: 백엔드 로그
 ssh kjh2064@178.104.200.7 'journalctl -u taxbaik -f'
 
-# 터미널 2: 통합 서비스 로그
+# 터미널 2: 프록시 로그
-ssh kjh2064@178.104.200.7 'journalctl -u taxbaik -f'
+ssh kjh2064@178.104.200.7 'journalctl -u taxbaik-proxy -f'
 
 # 터미널 3: Nginx 로그
 ssh kjh2064@178.104.200.7 'sudo tail -f /var/log/nginx/access.log | grep taxbaik'
@@ -246,13 +224,7 @@ ssh kjh2064@178.104.200.7 'watch -n 1 "ps aux | grep TaxBaik"'
 ### 정기적 검사
 
 ```bash
-# 일일 체크 (cron job)
+# 일일 체크는 CI 배포 후 자동 검증으로 대체
-0 9 * * * /home/kjh2064/health-check.sh
-
-# 내용:
-#!/bin/bash
-curl -f http://127.0.0.1:5001/taxbaik || systemctl restart taxbaik
-curl -f http://127.0.0.1:5001/taxbaik/admin/login || systemctl restart taxbaik
 ```
 
 ---
@@ -268,11 +240,6 @@ git commit -m "기능: 새로운 기능 추가"
 git push origin master
 
 # 2. Gitea Actions가 자동으로 배포
-#    또는 수동 배포:
-TIMESTAMP=$(date +%Y%m%d_%H%M%S)
-dotnet publish TaxBaik.Web -c Release -o ./publish
-rsync -avz ./publish/ kjh2064@178.104.200.7:~/deployments/taxbaik_${TIMESTAMP}/
-ssh kjh2064@178.104.200.7 "ln -sfn ~/deployments/taxbaik_${TIMESTAMP} ~/taxbaik_active && sudo systemctl restart taxbaik"
 ```
 
 ### 롤백 절차
@@ -284,6 +251,7 @@ ssh kjh2064@178.104.200.7 'ls -la ~/deployments/ | grep taxbaik'
 # 롤백 (예: 이전 버전이 taxbaik_20260625_100000)
 ssh kjh2064@178.104.200.7 << EOF
 ln -sfn ~/deployments/taxbaik_20260625_100000 ~/taxbaik_active
+sudo systemctl restart taxbaik-proxy
 sudo systemctl restart taxbaik
 EOF
 ```

README.md

@@ -168,7 +168,7 @@ master 브랜치에 푸시하면 파이프라인이 다음 단계를 수행합
 - `TAXBAIK_ADMIN_TEST_PASSWORD`: 배포 검증용 관리자 비밀번호
 - `Admin__PasswordResetToken`: 관리자 비밀번호 재설정 API용 서버 비밀값
 
-수동 배포는 비상 롤백 절차 외에는 사용하지 않습니다. 실패 시 [DEPLOYMENT_GUIDE.md](./DEPLOYMENT_GUIDE.md)의 CI 점검 절차를 따릅니다.
+배포는 Gitea Actions CI/CD로만 수행합니다. 수동 배포 경로는 CI 하네스로 차단되어 있으며, 실패 시 [DEPLOYMENT_GUIDE.md](./DEPLOYMENT_GUIDE.md)의 CI 점검 절차를 따릅니다.
 
 ---
 
@@ -270,7 +270,13 @@ echo $ConnectionStrings__Default
 
 ## 문서
 
-- [CLAUDE.md](./CLAUDE.md) - LLM 개발 지침 (9개 섹션)
+- [docs/INDEX.md](./docs/INDEX.md) - 현재 개발 기준 인덱스
+- [docs/ENGINEERING_HARNESS.md](./docs/ENGINEERING_HARNESS.md) - 코드 품질, API-first, CI/CD 하네스
+- [docs/DOUZONE_UX_GUIDE.md](./docs/DOUZONE_UX_GUIDE.md) - 더존식 어드민 UX 원칙과 템플릿 기준
+- [docs/COMMON_CODE_POLICY.md](./docs/COMMON_CODE_POLICY.md) - 공통코드 저장값/컬럼 길이/하드코딩 금지 기준
+- [docs/COMBO_POLICY.md](./docs/COMBO_POLICY.md) - 콤보/검색/선택 입력 정책
+- [docs/ADMIN_PATTERN_CRITIQUE_WBS.md](./docs/ADMIN_PATTERN_CRITIQUE_WBS.md) - 어드민 패턴 비판 및 정량 WBS
+- [CLAUDE.md](./CLAUDE.md) - 보조 LLM 개발 지침
 - [DEPLOYMENT_GUIDE.md](./DEPLOYMENT_GUIDE.md) - 배포 완전 가이드
 - [SERVER_SETUP.sh](./SERVER_SETUP.sh) - 서버 자동 설치 스크립트
 

ROADMAP_WBS.md

@@ -522,3 +522,46 @@ Todo:
 - WBS-UX-03/04 구현 완료
 - WBS-CRM-01/02/03/04/05 구현 완료 (배포 후 검증 필요)
 - WBS-CRM-06/07/08 (텔레그램·포털·소셜 로그인) Phase 3 미착수
+
+---
+
+## ── 홈페이지 · 어드민 · 포털 프리미엄 UX/UI 개편 (2026-06-30) ──────────────────
+
+## WBS-UX-05 홈페이지 프리미엄 UI 및 마이크로 인터랙션
+
+목표: 홈페이지 디자인을 극도로 모던하고 신뢰성 있는 프리미엄 스타일로 전면 개편한다.
+
+성공 기준:
+- Hero 섹션에 유려한 배경 그라데이션 및 부드러운 CSS 애니메이션 효과 적용
+- 서비스 카드에 섀도우 및 보더 트랜지션, 골드/그린 그라데이션 호버 이펙트 추가
+- 신뢰도 스트립 카드에 입체감 및 돋보이는 레이아웃 설계
+- Noto Sans KR 외에 Outfit/Inter 등의 보조 영문 폰트 결합으로 타이포그래피 고급화
+
+Todo:
+- [x] `site.css` 내 Hero 섹션 그라데이션 및 CSS 애니메이션 보강
+- [x] 서비스 카드 및 신뢰도 스트립 컴포넌트 프리미엄 스타일로 개편
+- [x] 홈페이지 폰트 스택 확장 및 메인 레이아웃 적용
+
+## WBS-PORTAL-01 고객 포털 UI/UX 고도화 및 글래스모피즘
+
+목표: 고객 마이 포털 화면을 미려하고 현대적인 글래스모피즘 디자인으로 개편하여 이용 가치를 극대화한다.
+
+성공 기준:
+- 포털 메인 대시보드 카드를 Glassmorphism 스타일(blur, semi-transparent border)로 변경
+- 세무 신고 현황 테이블 및 상담 이력 타임라인 컴포넌트의 모던 디자인화
+
+Todo:
+- [x] `site.css` 내 포털 전용 모던 글래스모피즘 클래스군 추가
+- [x] `Portal/Index.cshtml` 레이아웃 및 컴포넌트 UI 고도화
+
+## WBS-MAINT-02 코드 품질 및 경고 결함 차단
+
+목표: 빌드 컴파일 타임 경고(Warnings)를 0으로 유지하여 미래 코드 결함을 방지한다.
+
+성공 기준:
+- `dotnet build` 수행 시 경고 0개 달성
+
+Todo:
+- [x] `CustomAuthenticationStateProvider.cs` Nullable 경고 수정
+- [x] `Dashboard.razor` 미사용 변수 제거 및 UI 연계 바인딩 처리
+

TaxBaik.Application.Tests/BlogServiceTests.cs

@@ -44,15 +44,34 @@ public class BlogServiceTests
         Assert.Equal("같은-제목-2", post.Slug);
     }
 
+    [Fact]
+    public async Task DeleteAsync_SoftDeletesPost_AndExcludesFromSlugLookup()
+    {
+        var repository = new FakeBlogPostRepository
+        {
+            Posts =
+            [
+                new BlogPost { Id = 1, Title = "삭제 대상", Content = "본문", Slug = "delete-me", IsPublished = true }
+            ]
+        };
+        var service = new BlogService(repository, new MemoryCache(new MemoryCacheOptions()));
+
+        await service.DeleteAsync(1);
+
+        Assert.NotNull(repository.Posts.Single().DeletedAt);
+        Assert.Null(await service.GetBySlugAsync("delete-me"));
+        Assert.Null(await service.GetByIdAsync(1));
+    }
+
     private sealed class FakeBlogPostRepository : IBlogPostRepository
     {
         public List<BlogPost> Posts { get; init; } = [];
 
         public Task<BlogPost?> GetByIdAsync(int id, CancellationToken cancellationToken = default) =>
-            Task.FromResult(Posts.FirstOrDefault(x => x.Id == id));
+            Task.FromResult(Posts.FirstOrDefault(x => x.Id == id && x.DeletedAt == null));
 
         public Task<BlogPost?> GetBySlugAsync(string slug, CancellationToken cancellationToken = default) =>
-            Task.FromResult(Posts.FirstOrDefault(x => x.Slug == slug && x.IsPublished));
+            Task.FromResult(Posts.FirstOrDefault(x => x.Slug == slug && x.IsPublished && x.DeletedAt == null));
 
         public Task<(IEnumerable<BlogPost> Items, int Total)> GetPublishedPagedAsync(
             int page, int pageSize, int? categoryId = null, CancellationToken cancellationToken = default)
@@ -74,6 +93,13 @@ public class BlogServiceTests
             return Task.FromResult<(IEnumerable<BlogPost>, int)>((items, items.Count));
         }
 
+        public Task<(IEnumerable<BlogPost> Items, int Total)> GetArchivedPagedAsync(
+            int page, int pageSize, CancellationToken cancellationToken = default)
+        {
+            var items = Posts.Where(x => x.DeletedAt != null).ToList();
+            return Task.FromResult<(IEnumerable<BlogPost>, int)>((items, items.Count));
+        }
+
         public Task<int> CreateAsync(BlogPost post, CancellationToken cancellationToken = default)
         {
             post.Id = Posts.Count + 1;
@@ -83,7 +109,23 @@ public class BlogServiceTests
 
         public Task UpdateAsync(BlogPost post, CancellationToken cancellationToken = default) => Task.CompletedTask;
 
-        public Task DeleteAsync(int id, CancellationToken cancellationToken = default) => Task.CompletedTask;
+        public Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+        {
+            var post = Posts.FirstOrDefault(x => x.Id == id);
+            if (post != null)
+                post.DeletedAt = DateTime.UtcNow;
+            return Task.CompletedTask;
+        }
+
+        public Task ArchiveAsync(int id, CancellationToken cancellationToken = default) => DeleteAsync(id, cancellationToken);
+
+        public Task RestoreAsync(int id, CancellationToken cancellationToken = default)
+        {
+            var post = Posts.FirstOrDefault(x => x.Id == id);
+            if (post != null)
+                post.DeletedAt = null;
+            return Task.CompletedTask;
+        }
 
         public Task IncrementViewCountAsync(int id, CancellationToken cancellationToken = default) => Task.CompletedTask;
     }

TaxBaik.Application.Tests/BusinessDayCalculatorTests.cs

@@ -0,0 +1,36 @@
+namespace TaxBaik.Application.Tests;
+
+using TaxBaik.Application.Utils;
+using Xunit;
+
+public class BusinessDayCalculatorTests
+{
+    [Theory]
+    [InlineData(2026, 2, 14, 2026, 2, 19)]
+    [InlineData(2026, 8, 15, 2026, 8, 18)]
+    [InlineData(2026, 10, 3, 2026, 10, 6)]
+    [InlineData(2026, 9, 24, 2026, 9, 28)]
+    [InlineData(2027, 2, 6, 2027, 2, 10)]
+    [InlineData(2027, 10, 9, 2027, 10, 12)]
+    public void GetEffectiveDueDate_SkipsWeekendHolidayAndSubstituteHoliday(
+        int dueYear, int dueMonth, int dueDay,
+        int expectedYear, int expectedMonth, int expectedDay)
+    {
+        var effective = BusinessDayCalculator.GetEffectiveDueDate(new DateOnly(dueYear, dueMonth, dueDay));
+
+        Assert.Equal(new DateOnly(expectedYear, expectedMonth, expectedDay), effective);
+    }
+
+    [Theory]
+    [InlineData(2026, 2, 19, 0)]
+    [InlineData(2026, 2, 20, -1)]
+    [InlineData(2026, 2, 18, 1)]
+    public void GetDday_UsesEffectiveDueDate(
+        int refYear, int refMonth, int refDay,
+        int expectedDays)
+    {
+        var dday = BusinessDayCalculator.GetDday(new DateOnly(2026, 2, 14), new DateOnly(refYear, refMonth, refDay));
+
+        Assert.Equal(expectedDays, dday);
+    }
+}

TaxBaik.Application.Tests/CommonCodeServiceTests.cs

@@ -0,0 +1,76 @@
+namespace TaxBaik.Application.Tests;
+
+using TaxBaik.Application.Services;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+using Xunit;
+
+public class CommonCodeServiceTests
+{
+    [Fact]
+    public async Task UpsertAsync_TrimsAndRejectsWhitespaceInCodeValue()
+    {
+        var repository = new FakeCommonCodeRepository();
+        var service = new CommonCodeService(repository);
+
+        await Assert.ThrowsAsync<ValidationException>(() => service.UpsertAsync(new CommonCode
+        {
+            CodeGroup = " CLIENT_STATUS ",
+            CodeValue = "active code",
+            CodeName = " 활성 "
+        }));
+    }
+
+    [Fact]
+    public async Task UpsertAsync_TrimsAndPersistsNormalizedValues()
+    {
+        var repository = new FakeCommonCodeRepository();
+        var service = new CommonCodeService(repository);
+
+        await service.UpsertAsync(new CommonCode
+        {
+            CodeGroup = " CLIENT_STATUS ",
+            CodeValue = "active",
+            CodeName = " 활성 ",
+            SortOrder = 10
+        });
+
+        var saved = Assert.Single(repository.SavedCodes);
+        Assert.Equal("CLIENT_STATUS", saved.CodeGroup);
+        Assert.Equal("active", saved.CodeValue);
+        Assert.Equal("활성", saved.CodeName);
+    }
+
+    private sealed class FakeCommonCodeRepository : ICommonCodeRepository
+    {
+        public List<CommonCode> SavedCodes { get; } = [];
+
+        public Task<IEnumerable<string>> GetAllGroupsAsync(CancellationToken ct = default) =>
+            Task.FromResult<IEnumerable<string>>([]);
+
+        public Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default) =>
+            Task.FromResult<IEnumerable<CommonCode>>([]);
+
+        public Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default) =>
+            Task.FromResult<IEnumerable<CommonCode>>([]);
+
+        public Task<CommonCode?> GetAsync(string codeGroup, string codeValue, CancellationToken ct = default) =>
+            Task.FromResult<CommonCode?>(null);
+
+        public Task UpsertAsync(CommonCode code, CancellationToken ct = default)
+        {
+            SavedCodes.Add(new CommonCode
+            {
+                CodeGroup = code.CodeGroup,
+                CodeValue = code.CodeValue,
+                CodeName = code.CodeName,
+                SortOrder = code.SortOrder,
+                IsActive = code.IsActive
+            });
+            return Task.CompletedTask;
+        }
+
+        public Task DeleteAsync(string codeGroup, string codeValue, CancellationToken ct = default) =>
+            Task.CompletedTask;
+    }
+}

TaxBaik.Application.Tests/InquiryServiceTests.cs

@@ -80,6 +80,22 @@ public class InquiryServiceTests
             return Task.CompletedTask;
         }
 
+        public Task UpdateAsync(Inquiry inquiry, CancellationToken cancellationToken = default)
+        {
+            var existing = Inquiries.FirstOrDefault(x => x.Id == inquiry.Id);
+            if (existing != null)
+            {
+                existing.Name = inquiry.Name;
+                existing.Phone = inquiry.Phone;
+                existing.Email = inquiry.Email;
+                existing.ServiceType = inquiry.ServiceType;
+                existing.Message = inquiry.Message;
+                existing.Status = inquiry.Status;
+                existing.AdminMemo = inquiry.AdminMemo;
+            }
+            return Task.CompletedTask;
+        }
+
         public Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default)
         {
             var inquiry = Inquiries.FirstOrDefault(x => x.Id == inquiryId);

TaxBaik.Application.Tests/SeasonalMarketingServiceTests.cs

@@ -0,0 +1,43 @@
+namespace TaxBaik.Application.Tests;
+
+using TaxBaik.Application.Seasonal;
+using TaxBaik.Application.Services;
+using Xunit;
+
+public class SeasonalMarketingServiceTests
+{
+    [Theory]
+    [InlineData(2026, 1, 25, 2026, 1, 26)]
+    [InlineData(2026, 2, 28, 2026, 3, 3)]
+    [InlineData(2026, 3, 31, 2026, 3, 31)]
+    [InlineData(2026, 5, 31, 2026, 6, 1)]
+    [InlineData(2026, 7, 25, 2026, 7, 27)]
+    [InlineData(2026, 11, 30, 2026, 11, 30)]
+    [InlineData(2026, 12, 31, 2026, 12, 31)]
+    public void SeasonalDeadlines_ApplyBusinessDayRollForward(
+        int year, int month, int day,
+        int expectedYear, int expectedMonth, int expectedDay)
+    {
+        var deadline = new DateOnly(year, month, day);
+        var effective = BusinessDayCalculator.GetEffectiveBusinessDate(deadline);
+
+        Assert.Equal(new DateOnly(expectedYear, expectedMonth, expectedDay), effective);
+    }
+
+    [Theory]
+    [InlineData(2026, 7, 24, 2026, 7, 27, 3)]
+    [InlineData(2026, 7, 25, 2026, 7, 27, 2)]
+    [InlineData(2026, 7, 26, 2026, 7, 27, 1)]
+    public void SeasonalDeadlines_UseBusinessDayDiff(
+        int refYear, int refMonth, int refDay,
+        int expectedYear, int expectedMonth, int expectedDay,
+        int expectedDays)
+    {
+        var deadline = new DateOnly(2026, 7, 25);
+        var reference = new DateOnly(refYear, refMonth, refDay);
+        var days = BusinessDayCalculator.GetBusinessDayDiff(deadline, reference);
+
+        Assert.Equal(expectedDays, days);
+        Assert.Equal(new DateOnly(expectedYear, expectedMonth, expectedDay), BusinessDayCalculator.GetEffectiveBusinessDate(deadline));
+    }
+}

TaxBaik.Application.Tests/TaxBaik.Application.Tests.csproj

@@ -18,5 +18,6 @@
 
   <ItemGroup>
     <ProjectReference Include="..\TaxBaik.Application\TaxBaik.Application.csproj" />
+    <ProjectReference Include="..\TaxBaik.Web\TaxBaik.Web.csproj" />
   </ItemGroup>
 </Project>

TaxBaik.Application/DTOs/CreateBlogPostDto.cs

@@ -12,3 +12,21 @@ public class CreateBlogPostDto
     public bool IsPublished { get; set; }
     public int? AuthorId { get; set; }
 }
+
+public class BlogPostResponseDto
+{
+    public int Id { get; set; }
+    public string Title { get; set; } = string.Empty;
+    public string Content { get; set; } = string.Empty;
+    public int? CategoryId { get; set; }
+    public string? Tags { get; set; }
+    public string? SeoTitle { get; set; }
+    public string? SeoDescription { get; set; }
+    public string? ThumbnailUrl { get; set; }
+    public bool IsPublished { get; set; }
+    public int? AuthorId { get; set; }
+    public int ViewCount { get; set; }
+    public string Slug { get; set; } = string.Empty;
+    public DateTime CreatedAt { get; set; }
+    public DateTime? PublishedAt { get; set; }
+}

TaxBaik.Application/DTOs/SubmitInquiryDto.cs

@@ -0,0 +1,11 @@
+namespace TaxBaik.Application.DTOs;
+
+public class SubmitInquiryDto
+{
+    public string Name { get; set; } = string.Empty;
+    public string Phone { get; set; } = string.Empty;
+    public string? Email { get; set; }
+    public string ServiceType { get; set; } = string.Empty;
+    public string Message { get; set; } = string.Empty;
+    public bool SuppressNotification { get; set; }
+}

TaxBaik.Application/DTOs/UpdateInquiryDto.cs

@@ -0,0 +1,12 @@
+namespace TaxBaik.Application.DTOs;
+
+public class UpdateInquiryDto
+{
+    public string Name { get; set; } = string.Empty;
+    public string Phone { get; set; } = string.Empty;
+    public string? Email { get; set; }
+    public string ServiceType { get; set; } = string.Empty;
+    public string Message { get; set; } = string.Empty;
+    public string Status { get; set; } = string.Empty;
+    public string? AdminMemo { get; set; }
+}

TaxBaik.Application/DependencyInjection.cs

@@ -27,6 +27,7 @@ public static class DependencyInjection
         services.AddScoped<RevenueTrackingService>();
         services.AddScoped<TelegramReportService>();
         services.AddScoped<PortalUserService>();
+        services.AddScoped<CommonCodeService>();
         return services;
     }
 }

TaxBaik.Application/Seasonal/BusinessDayCalculator.cs

@@ -0,0 +1,74 @@
+namespace TaxBaik.Application.Seasonal;
+
+public static class BusinessDayCalculator
+{
+    private static readonly HashSet<DateOnly> HolidayDates = new()
+    {
+        // 2026
+        new DateOnly(2026, 1, 1),
+        new DateOnly(2026, 2, 16),
+        new DateOnly(2026, 2, 17),
+        new DateOnly(2026, 2, 18),
+        new DateOnly(2026, 3, 1),
+        new DateOnly(2026, 3, 2),
+        new DateOnly(2026, 5, 5),
+        new DateOnly(2026, 5, 25),
+        new DateOnly(2026, 6, 6),
+        new DateOnly(2026, 8, 15),
+        new DateOnly(2026, 8, 16),
+        new DateOnly(2026, 8, 17),
+        new DateOnly(2026, 9, 24),
+        new DateOnly(2026, 9, 25),
+        new DateOnly(2026, 9, 26),
+        new DateOnly(2026, 10, 3),
+        new DateOnly(2026, 10, 4),
+        new DateOnly(2026, 10, 5),
+        new DateOnly(2026, 10, 9),
+        new DateOnly(2026, 12, 25),
+
+        // 2027
+        new DateOnly(2027, 1, 1),
+        new DateOnly(2027, 2, 6),
+        new DateOnly(2027, 2, 7),
+        new DateOnly(2027, 2, 8),
+        new DateOnly(2027, 2, 9),
+        new DateOnly(2027, 3, 1),
+        new DateOnly(2027, 3, 2),
+        new DateOnly(2027, 5, 5),
+        new DateOnly(2027, 5, 13),
+        new DateOnly(2027, 6, 6),
+        new DateOnly(2027, 8, 15),
+        new DateOnly(2027, 8, 16),
+        new DateOnly(2027, 9, 14),
+        new DateOnly(2027, 9, 15),
+        new DateOnly(2027, 9, 16),
+        new DateOnly(2027, 10, 3),
+        new DateOnly(2027, 10, 4),
+        new DateOnly(2027, 10, 9),
+        new DateOnly(2027, 10, 10),
+        new DateOnly(2027, 10, 11),
+        new DateOnly(2027, 12, 25),
+        new DateOnly(2027, 12, 26)
+    };
+
+    public static DateOnly GetEffectiveBusinessDate(DateOnly date)
+    {
+        var effectiveDate = date;
+        while (!IsBusinessDay(effectiveDate))
+        {
+            effectiveDate = effectiveDate.AddDays(1);
+        }
+
+        return effectiveDate;
+    }
+
+    public static int GetBusinessDayDiff(DateOnly date, DateOnly referenceDate)
+    {
+        var effectiveDate = GetEffectiveBusinessDate(date);
+        return effectiveDate.DayNumber - referenceDate.DayNumber;
+    }
+
+    private static bool IsBusinessDay(DateOnly date)
+        => date.DayOfWeek is not DayOfWeek.Saturday and not DayOfWeek.Sunday
+           && !HolidayDates.Contains(date);
+}

TaxBaik.Application/Seasonal/TaxSeasonCalendar.cs

@@ -66,7 +66,7 @@ public static class TaxSeasonCalendar
             Name = "부가가치세 1기 확정신고",
             StartMonth = 7, StartDay = 1,
             EndMonth = 7, EndDay = 25,
-            HeroHeadline = "부가가치세 1기\n7월 25일 마감",
+            HeroHeadline = "부가가치세 1기\n7월 27일 마감",
             HeroSubtext = "일반과세 사업자 1기 확정신고 · 매입세액 공제 점검",
             UrgencyBadge = "D-{n}일 | 부가세 마감",
             FocusService = "business-tax",

TaxBaik.Application/Services/BlogService.cs

@@ -42,6 +42,10 @@ public class BlogService(IBlogPostRepository repository, IMemoryCache memoryCach
         int page, int pageSize, CancellationToken ct = default) =>
         await repository.GetAdminPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), ct);
 
+    public async Task<(IEnumerable<BlogPost>, int)> GetArchivedPagedAsync(
+        int page, int pageSize, CancellationToken ct = default) =>
+        await repository.GetArchivedPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), ct);
+
     public async Task<int> CreateAsync(BlogPost post, CancellationToken ct = default)
     {
         ValidatePost(post);
@@ -110,6 +114,18 @@ public class BlogService(IBlogPostRepository repository, IMemoryCache memoryCach
         memoryCache.Remove(AdminDashboardService.CacheKey);
     }
 
+    public async Task ArchiveAsync(int id, CancellationToken ct = default)
+    {
+        await repository.ArchiveAsync(id, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
+    public async Task RestoreAsync(int id, CancellationToken ct = default)
+    {
+        await repository.RestoreAsync(id, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
     public async Task IncrementViewCountAsync(int id, CancellationToken ct = default) =>
         await repository.IncrementViewCountAsync(id, ct);
 

TaxBaik.Application/Services/ClientService.cs

@@ -6,15 +6,6 @@ using TaxBaik.Domain.Interfaces;
 
 public class ClientService(IClientRepository repository)
 {
-    public static readonly string[] ServiceTypes =
-        ["기장", "부동산", "증여·상속", "종합소득세", "법인세", "부가가치세", "기타"];
-
-    public static readonly string[] TaxTypes =
-        ["개인사업자", "법인사업자", "면세사업자", "근로소득자", "기타"];
-
-    public static readonly string[] Sources =
-        ["홈페이지 문의", "소개", "직접 방문", "카카오 채널", "블로그", "기타"];
-
     public async Task<(IEnumerable<Client> Items, int Total)> GetPagedAsync(
         int page, int pageSize, string? status = null, string? search = null, CancellationToken ct = default) =>
         await repository.GetPagedAsync(Math.Max(1, page), Math.Clamp(pageSize, 1, 100), status, search, ct);

TaxBaik.Application/Services/CommonCodeService.cs

@@ -0,0 +1,67 @@
+using System.Collections.Generic;
+using System.Threading;
+using System.Threading.Tasks;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Application.Services;
+
+public class CommonCodeService(ICommonCodeRepository commonCodeRepository)
+{
+    private const int MaxCodeGroupLength = 80;
+    private const int MaxCodeValueLength = 120;
+    private const int MaxCodeNameLength = 200;
+
+    public async Task<IEnumerable<string>> GetAllGroupsAsync(CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetAllGroupsAsync(ct);
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetByGroupAsync(codeGroup, ct);
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetAllActiveAsync(ct);
+    }
+
+    public async Task<CommonCode?> GetAsync(string codeGroup, string codeValue, CancellationToken ct = default)
+    {
+        return await commonCodeRepository.GetAsync(codeGroup, codeValue, ct);
+    }
+
+    public async Task UpsertAsync(CommonCode code, CancellationToken ct = default)
+    {
+        Normalize(code);
+        await commonCodeRepository.UpsertAsync(code, ct);
+    }
+
+    public async Task DeleteAsync(string codeGroup, string codeValue, CancellationToken ct = default)
+    {
+        await commonCodeRepository.DeleteAsync(NormalizeToken(codeGroup, nameof(codeGroup), MaxCodeGroupLength), NormalizeToken(codeValue, nameof(codeValue), MaxCodeValueLength), ct);
+    }
+
+    private static void Normalize(CommonCode code)
+    {
+        code.CodeGroup = NormalizeToken(code.CodeGroup, nameof(code.CodeGroup), MaxCodeGroupLength, disallowWhitespace: true);
+        code.CodeValue = NormalizeToken(code.CodeValue, nameof(code.CodeValue), MaxCodeValueLength, disallowWhitespace: true);
+        code.CodeName = NormalizeToken(code.CodeName, nameof(code.CodeName), MaxCodeNameLength);
+    }
+
+    private static string NormalizeToken(string value, string fieldName, int maxLength, bool disallowWhitespace = false)
+    {
+        var normalized = (value ?? string.Empty).Trim();
+        if (string.IsNullOrWhiteSpace(normalized))
+            throw new ValidationException($"{fieldName}은(는) 필수입니다.");
+
+        if (normalized.Length > maxLength)
+            throw new ValidationException($"{fieldName}은(는) 최대 {maxLength}자까지 입력할 수 있습니다.");
+
+        if (disallowWhitespace && normalized.Any(char.IsWhiteSpace))
+            throw new ValidationException($"{fieldName}에는 공백을 사용할 수 없습니다.");
+
+        return normalized;
+    }
+}

TaxBaik.Application/Services/ConsultingActivityService.cs

@@ -33,6 +33,9 @@ public class ConsultingActivityService(IConsultingActivityRepository repository)
     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);
 

TaxBaik.Application/Services/ContractService.cs

@@ -36,6 +36,9 @@ public class ContractService(IContractRepository repository)
     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);
 

TaxBaik.Application/Services/FaqService.cs

@@ -6,7 +6,7 @@ using TaxBaik.Domain.Interfaces;
 public class FaqService(IFaqRepository repository)
 {
     public static readonly string[] Categories =
-        ["기장·세금신고", "부동산", "증여·상속", "기타"];
+        ["기장세금신고", "부동산", "증여상속", "기타"];
 
     public async Task<IEnumerable<Faq>> GetActiveAsync(CancellationToken ct = default) =>
         await repository.GetActiveAsync(ct);

TaxBaik.Application/Services/InquiryService.cs

@@ -2,6 +2,7 @@ namespace TaxBaik.Application.Services;
 
 using System.Text.RegularExpressions;
 using Microsoft.Extensions.Caching.Memory;
+using TaxBaik.Application.DTOs;
 using TaxBaik.Domain.Entities;
 using TaxBaik.Domain.Enums;
 using TaxBaik.Domain.Interfaces;
@@ -72,6 +73,37 @@ public class InquiryService(
     public async Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken ct = default) =>
         await repository.UpdateAdminMemoAsync(id, adminMemo, ct);
 
+    public async Task<Inquiry?> UpdateAsync(int id, UpdateInquiryDto dto, CancellationToken ct = default)
+    {
+        var inquiry = await repository.GetByIdAsync(id, ct);
+        if (inquiry == null)
+            return null;
+
+        if (string.IsNullOrWhiteSpace(dto.Name))
+            throw new ValidationException("이름을 입력하세요.");
+
+        if (!PhoneRegex.IsMatch(dto.Phone))
+            throw new ValidationException("올바른 전화번호를 입력하세요. (예: 010-1234-5678)");
+
+        if (string.IsNullOrWhiteSpace(dto.Message))
+            throw new ValidationException("문의 내용을 입력하세요.");
+
+        if (!InquiryStatusMapper.TryParse(dto.Status, out var parsedStatus))
+            throw new ValidationException("지원하지 않는 문의 상태입니다.");
+
+        inquiry.Name = dto.Name.Trim();
+        inquiry.Phone = dto.Phone.Trim();
+        inquiry.Email = string.IsNullOrWhiteSpace(dto.Email) ? null : dto.Email.Trim();
+        inquiry.ServiceType = string.IsNullOrWhiteSpace(dto.ServiceType) ? "기타" : dto.ServiceType.Trim();
+        inquiry.Message = dto.Message.Trim();
+        inquiry.Status = InquiryStatusMapper.ToStorageValue(parsedStatus);
+        inquiry.AdminMemo = dto.AdminMemo;
+
+        await repository.UpdateAsync(inquiry, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+        return inquiry;
+    }
+
     public async Task LinkClientAsync(int inquiryId, int clientId, CancellationToken ct = default) =>
         await repository.LinkClientAsync(inquiryId, clientId, ct);
 

TaxBaik.Application/Services/RevenueTrackingService.cs

@@ -34,6 +34,9 @@ public class RevenueTrackingService(IRevenueTrackingRepository repository)
     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);
 

TaxBaik.Application/Services/SeasonalMarketingService.cs

@@ -15,7 +15,8 @@ public class SeasonalMarketingService
 
             if (today >= start && today <= end)
             {
-                var days = (end - today).Days;
+                var effectiveEnd = BusinessDayCalculator.GetEffectiveBusinessDate(DateOnly.FromDateTime(end)).ToDateTime(TimeOnly.MinValue);
+                var days = BusinessDayCalculator.GetBusinessDayDiff(DateOnly.FromDateTime(end), DateOnly.FromDateTime(today));
                 return new CurrentSeasonDto
                 {
                     Key = season.Key,
@@ -27,7 +28,7 @@ public class SeasonalMarketingService
                     RelatedCategorySlug = season.RelatedCategorySlug,
                     CtaText = season.CtaText,
                     DaysUntilDeadline = days,
-                    Deadline = end
+                    Deadline = effectiveEnd
                 };
             }
         }

TaxBaik.Application/Services/TaxFilingScheduleService.cs

@@ -33,6 +33,9 @@ public class TaxFilingScheduleService(ITaxFilingScheduleRepository repository)
     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);
 

TaxBaik.Application/Services/TaxFilingService.cs

@@ -5,9 +5,6 @@ using TaxBaik.Domain.Interfaces;
 
 public class TaxFilingService(ITaxFilingRepository repository)
 {
-    public static readonly string[] FilingTypes =
-        ["부가가치세", "종합소득세", "법인세", "원천징수", "종합부동산세", "증여세", "상속세", "기타"];
-
     public static readonly string[] Statuses =
         ["pending", "filed", "overdue"];
 

TaxBaik.Application/Services/TaxProfileService.cs

@@ -31,10 +31,16 @@ public class TaxProfileService(ITaxProfileRepository repository)
     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 };
+        var profile = await repository.GetByIdAsync(profileId, ct);
+        if (profile == null)
+            throw new ValidationException("세무 프로필을 찾을 수 없습니다.");
+
         if (!string.IsNullOrWhiteSpace(businessType))
             profile.BusinessType = businessType.Trim();
         if (!string.IsNullOrWhiteSpace(accountingMethod))

TaxBaik.Application/Utils/BusinessDayCalculator.cs

@@ -0,0 +1,75 @@
+namespace TaxBaik.Application.Utils;
+
+public static class BusinessDayCalculator
+{
+    private static readonly HashSet<DateOnly> HolidayDates = new()
+    {
+        // 2026
+        new DateOnly(2026, 1, 1),
+        new DateOnly(2026, 2, 16),
+        new DateOnly(2026, 2, 17),
+        new DateOnly(2026, 2, 18),
+        new DateOnly(2026, 3, 1),
+        new DateOnly(2026, 3, 2),
+        new DateOnly(2026, 5, 5),
+        new DateOnly(2026, 5, 25),
+        new DateOnly(2026, 6, 6),
+        new DateOnly(2026, 8, 15),
+        new DateOnly(2026, 8, 16),
+        new DateOnly(2026, 8, 17),
+        new DateOnly(2026, 9, 24),
+        new DateOnly(2026, 9, 25),
+        new DateOnly(2026, 9, 26),
+        new DateOnly(2026, 10, 3),
+        new DateOnly(2026, 10, 4),
+        new DateOnly(2026, 10, 5),
+        new DateOnly(2026, 10, 9),
+        new DateOnly(2026, 12, 25),
+
+        // 2027
+        new DateOnly(2027, 1, 1),
+        new DateOnly(2027, 2, 6),
+        new DateOnly(2027, 2, 7),
+        new DateOnly(2027, 2, 8),
+        new DateOnly(2027, 2, 9),
+        new DateOnly(2027, 3, 1),
+        new DateOnly(2027, 3, 2),
+        new DateOnly(2027, 5, 5),
+        new DateOnly(2027, 5, 13),
+        new DateOnly(2027, 6, 6),
+        new DateOnly(2027, 8, 15),
+        new DateOnly(2027, 8, 16),
+        new DateOnly(2027, 9, 14),
+        new DateOnly(2027, 9, 15),
+        new DateOnly(2027, 9, 16),
+        new DateOnly(2027, 10, 3),
+        new DateOnly(2027, 10, 4),
+        new DateOnly(2027, 10, 9),
+        new DateOnly(2027, 10, 10),
+        new DateOnly(2027, 10, 11),
+        new DateOnly(2027, 12, 25),
+        new DateOnly(2027, 12, 26)
+    };
+
+    public static DateOnly GetEffectiveDueDate(DateOnly dueDate)
+    {
+        var effectiveDate = dueDate;
+        while (!IsBusinessDay(effectiveDate))
+        {
+            effectiveDate = effectiveDate.AddDays(1);
+        }
+
+        return effectiveDate;
+    }
+
+    public static int GetDday(DateOnly dueDate, DateOnly? referenceDate = null)
+    {
+        var today = referenceDate ?? DateOnly.FromDateTime(DateTime.Today);
+        var effectiveDueDate = GetEffectiveDueDate(dueDate);
+        return effectiveDueDate.DayNumber - today.DayNumber;
+    }
+
+    public static bool IsBusinessDay(DateOnly date)
+        => date.DayOfWeek is not DayOfWeek.Saturday and not DayOfWeek.Sunday
+           && !HolidayDates.Contains(date);
+}

TaxBaik.Application/Utils/VersionInfo.cs

@@ -0,0 +1,7 @@
+namespace TaxBaik.Application.Utils;
+
+public class VersionInfo
+{
+    public string Version { get; set; } = "unknown";
+    public string Built { get; set; } = "unknown";
+}

TaxBaik.Domain/Entities/BlogPost.cs

@@ -17,6 +17,7 @@ public class BlogPost
     public bool IsPublished { get; set; }
     public DateTime CreatedAt { get; set; }
     public DateTime UpdatedAt { get; set; }
+    public DateTime? DeletedAt { get; set; }
 
     // Navigation property (populated via LEFT JOIN, not stored in DB)
     public string? CategoryName { get; set; }

TaxBaik.Domain/Entities/CommonCode.cs

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

TaxBaik.Domain/Interfaces/IBlogPostRepository.cs

@@ -12,8 +12,12 @@ public interface IBlogPostRepository
     Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default);
     Task<(IEnumerable<BlogPost> Items, int Total)> GetAdminPagedAsync(
         int page, int pageSize, CancellationToken cancellationToken = default);
+    Task<(IEnumerable<BlogPost> Items, int Total)> GetArchivedPagedAsync(
+        int page, int pageSize, CancellationToken cancellationToken = default);
     Task<int> CreateAsync(BlogPost post, CancellationToken cancellationToken = default);
     Task UpdateAsync(BlogPost post, CancellationToken cancellationToken = default);
     Task DeleteAsync(int id, CancellationToken cancellationToken = default);
+    Task ArchiveAsync(int id, CancellationToken cancellationToken = default);
+    Task RestoreAsync(int id, CancellationToken cancellationToken = default);
     Task IncrementViewCountAsync(int id, CancellationToken cancellationToken = default);
 }

TaxBaik.Domain/Interfaces/ICommonCodeRepository.cs

@@ -0,0 +1,16 @@
+using System.Collections.Generic;
+using System.Threading;
+using System.Threading.Tasks;
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Domain.Interfaces;
+
+public interface ICommonCodeRepository
+{
+    Task<IEnumerable<string>> GetAllGroupsAsync(CancellationToken ct = default);
+    Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default);
+    Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default);
+    Task<CommonCode?> GetAsync(string codeGroup, string codeValue, CancellationToken ct = default);
+    Task UpsertAsync(CommonCode code, CancellationToken ct = default);
+    Task DeleteAsync(string codeGroup, string codeValue, CancellationToken ct = default);
+}

TaxBaik.Domain/Interfaces/IConsultingActivityRepository.cs

@@ -5,6 +5,7 @@ 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);

TaxBaik.Domain/Interfaces/IContractRepository.cs

@@ -5,6 +5,7 @@ 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);

TaxBaik.Domain/Interfaces/IInquiryRepository.cs

@@ -15,6 +15,7 @@ public interface IInquiryRepository
     Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
     Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default);
     Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default);
+    Task UpdateAsync(Inquiry inquiry, CancellationToken cancellationToken = default);
     Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default);
     Task DeleteAsync(int id, CancellationToken cancellationToken = default);
 }

TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs

@@ -5,6 +5,7 @@ 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);

TaxBaik.Domain/Interfaces/ITaxFilingScheduleRepository.cs

@@ -5,6 +5,7 @@ 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);

TaxBaik.Domain/Interfaces/ITaxProfileRepository.cs

@@ -5,6 +5,8 @@ using TaxBaik.Domain.Entities;
 public interface ITaxProfileRepository
 {
     Task<int> CreateAsync(TaxProfile profile, CancellationToken cancellationToken = default);
+    Task<TaxProfile?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxProfile>> GetAllAsync(CancellationToken cancellationToken = default);
     Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
     Task UpdateAsync(TaxProfile profile, CancellationToken cancellationToken = default);
     Task<IEnumerable<TaxProfile>> GetByRiskLevelAsync(string riskLevel, CancellationToken cancellationToken = default);

TaxBaik.Infrastructure/DependencyInjection.cs

@@ -27,6 +27,7 @@ public static class DependencyInjection
         services.AddScoped<IConsultingActivityRepository, ConsultingActivityRepository>();
         services.AddScoped<IContractRepository, ContractRepository>();
         services.AddScoped<IRevenueTrackingRepository, RevenueTrackingRepository>();
+        services.AddScoped<ICommonCodeRepository, CommonCodeRepository>();
 
         return services;
     }

TaxBaik.Infrastructure/Repositories/BlogPostRepository.cs

@@ -12,10 +12,10 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
         return await conn.QueryFirstOrDefaultAsync<BlogPost>(
             @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
                      bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
-                     bp.is_published, bp.created_at, bp.updated_at, c.name AS category_name
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
               FROM blog_posts bp
               LEFT JOIN categories c ON bp.category_id = c.id
-              WHERE bp.id = @Id",
+              WHERE bp.id = @Id AND bp.deleted_at IS NULL",
             new { Id = id });
     }
 
@@ -25,10 +25,10 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
         return await conn.QueryFirstOrDefaultAsync<BlogPost>(
             @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
                      bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
-                     bp.is_published, bp.created_at, bp.updated_at, c.name AS category_name
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
               FROM blog_posts bp
               LEFT JOIN categories c ON bp.category_id = c.id
-              WHERE bp.slug = @Slug AND bp.is_published = TRUE",
+              WHERE bp.slug = @Slug AND bp.is_published = TRUE AND bp.deleted_at IS NULL",
             new { Slug = slug });
     }
 
@@ -41,15 +41,15 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
         using var reader = await conn.QueryMultipleAsync(
             @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
                      bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
-                     bp.is_published, bp.created_at, bp.updated_at, c.name AS category_name
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
               FROM blog_posts bp
               LEFT JOIN categories c ON bp.category_id = c.id
-              WHERE bp.is_published = TRUE AND (@CategoryId::int IS NULL OR bp.category_id = @CategoryId)
+              WHERE bp.is_published = TRUE AND bp.deleted_at IS NULL AND (@CategoryId::int IS NULL OR bp.category_id = @CategoryId)
               ORDER BY bp.published_at DESC
               LIMIT @PageSize OFFSET @Offset;
 
               SELECT COUNT(*) FROM blog_posts
-              WHERE is_published = TRUE AND (@CategoryId::int IS NULL OR category_id = @CategoryId);",
+              WHERE is_published = TRUE AND deleted_at IS NULL AND (@CategoryId::int IS NULL OR category_id = @CategoryId);",
             new { CategoryId = categoryId, PageSize = pageSize, Offset = offset });
 
         var items = (await reader.ReadAsync<BlogPost>()).ToList();
@@ -64,10 +64,10 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
         return await conn.QueryAsync<BlogPost>(
             @"SELECT bp.id, bp.title, bp.slug, bp.category_id, bp.tags,
                      bp.published_at, bp.view_count, bp.seo_description, bp.thumbnail_url,
-                     bp.is_published, bp.created_at, bp.updated_at, c.name AS category_name
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
               FROM blog_posts bp
               LEFT JOIN categories c ON bp.category_id = c.id
-              WHERE bp.is_published = TRUE AND c.slug = @CategorySlug
+              WHERE bp.is_published = TRUE AND bp.deleted_at IS NULL AND c.slug = @CategorySlug
               ORDER BY bp.published_at DESC
               LIMIT @Limit",
             new { CategorySlug = categorySlug, Limit = limit });
@@ -82,6 +82,7 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
                      bp.is_published, bp.created_at, bp.updated_at, c.name AS category_name
               FROM blog_posts bp
               LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.deleted_at IS NULL
               ORDER BY bp.created_at DESC");
     }
 
@@ -94,13 +95,14 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
         using var reader = await conn.QueryMultipleAsync(
             @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
                      bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
-                     bp.is_published, bp.created_at, bp.updated_at, c.name AS category_name
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
               FROM blog_posts bp
               LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.deleted_at IS NULL
               ORDER BY bp.created_at DESC
               LIMIT @PageSize OFFSET @Offset;
 
-              SELECT COUNT(*) FROM blog_posts;",
+              SELECT COUNT(*) FROM blog_posts WHERE deleted_at IS NULL;",
             new { PageSize = pageSize, Offset = offset });
 
         var items = (await reader.ReadAsync<BlogPost>()).ToList();
@@ -109,6 +111,30 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
         return (items, total);
     }
 
+    public async Task<(IEnumerable<BlogPost> Items, int Total)> GetArchivedPagedAsync(
+        int page, int pageSize, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var offset = (page - 1) * pageSize;
+
+        using var reader = await conn.QueryMultipleAsync(
+            @"SELECT bp.id, bp.title, bp.content, bp.slug, bp.category_id, bp.tags, bp.author_id,
+                     bp.published_at, bp.view_count, bp.seo_title, bp.seo_description, bp.thumbnail_url,
+                     bp.is_published, bp.created_at, bp.updated_at, bp.deleted_at, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.deleted_at IS NOT NULL
+              ORDER BY bp.deleted_at DESC
+              LIMIT @PageSize OFFSET @Offset;
+
+              SELECT COUNT(*) FROM blog_posts WHERE deleted_at IS NOT NULL;",
+            new { PageSize = pageSize, Offset = offset });
+
+        var items = (await reader.ReadAsync<BlogPost>()).ToList();
+        var total = await reader.ReadFirstAsync<int>();
+        return (items, total);
+    }
+
     public async Task<int> CreateAsync(BlogPost post, CancellationToken cancellationToken = default)
     {
         using var conn = Conn();
@@ -130,19 +156,34 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
                   tags = @Tags, author_id = @AuthorId, published_at = @PublishedAt,
                   seo_title = @SeoTitle, seo_description = @SeoDescription,
                   thumbnail_url = @ThumbnailUrl, is_published = @IsPublished, updated_at = NOW()
-              WHERE id = @Id",
+              WHERE id = @Id AND deleted_at IS NULL",
             post);
     }
 
     public async Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+    {
+        await ArchiveAsync(id, cancellationToken);
+    }
+
+    public async Task ArchiveAsync(int id, CancellationToken cancellationToken = default)
     {
         using var conn = Conn();
-        await conn.ExecuteAsync("DELETE FROM blog_posts WHERE id = @Id", new { Id = id });
+        await conn.ExecuteAsync(
+            "UPDATE blog_posts SET deleted_at = NOW(), updated_at = NOW() WHERE id = @Id AND deleted_at IS NULL",
+            new { Id = id });
+    }
+
+    public async Task RestoreAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE blog_posts SET deleted_at = NULL, updated_at = NOW() WHERE id = @Id AND deleted_at IS NOT NULL",
+            new { Id = id });
     }
 
     public async Task IncrementViewCountAsync(int id, CancellationToken cancellationToken = default)
     {
         using var conn = Conn();
-        await conn.ExecuteAsync("UPDATE blog_posts SET view_count = view_count + 1 WHERE id = @Id", new { Id = id });
+        await conn.ExecuteAsync("UPDATE blog_posts SET view_count = view_count + 1 WHERE id = @Id AND deleted_at IS NULL", new { Id = id });
     }
 }

TaxBaik.Infrastructure/Repositories/CommonCodeRepository.cs

@@ -0,0 +1,72 @@
+using System.Collections.Generic;
+using System.Data;
+using System.Threading;
+using System.Threading.Tasks;
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Infrastructure.Repositories;
+
+public class CommonCodeRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ICommonCodeRepository
+{
+    public async Task<IEnumerable<string>> GetAllGroupsAsync(CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<string>(
+            "SELECT DISTINCT code_group FROM common_codes WHERE is_active = TRUE ORDER BY code_group");
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetByGroupAsync(string codeGroup, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<CommonCode>(
+            @"SELECT code_group as CodeGroup, code_value as CodeValue, code_name as CodeName, sort_order as SortOrder, is_active as IsActive
+              FROM common_codes 
+              WHERE code_group = @CodeGroup AND is_active = TRUE 
+              ORDER BY sort_order",
+            new { CodeGroup = codeGroup });
+    }
+
+    public async Task<IEnumerable<CommonCode>> GetAllActiveAsync(CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<CommonCode>(
+            @"SELECT code_group as CodeGroup, code_value as CodeValue, code_name as CodeName, sort_order as SortOrder, is_active as IsActive
+              FROM common_codes 
+              WHERE is_active = TRUE 
+              ORDER BY code_group, sort_order");
+    }
+
+    public async Task<CommonCode?> GetAsync(string codeGroup, string codeValue, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        return await conn.QuerySingleOrDefaultAsync<CommonCode>(
+            @"SELECT code_group as CodeGroup, code_value as CodeValue, code_name as CodeName, sort_order as SortOrder, is_active as IsActive
+              FROM common_codes
+              WHERE code_group = @CodeGroup AND code_value = @CodeValue",
+            new { CodeGroup = codeGroup, CodeValue = codeValue });
+    }
+
+    public async Task UpsertAsync(CommonCode code, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"INSERT INTO common_codes (code_group, code_value, code_name, sort_order, is_active)
+              VALUES (@CodeGroup, @CodeValue, @CodeName, @SortOrder, @IsActive)
+              ON CONFLICT (code_group, code_value) DO UPDATE
+              SET code_name = EXCLUDED.code_name,
+                  sort_order = EXCLUDED.sort_order,
+                  is_active = EXCLUDED.is_active",
+            code);
+    }
+
+    public async Task DeleteAsync(string codeGroup, string codeValue, CancellationToken ct = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"DELETE FROM common_codes
+              WHERE code_group = @CodeGroup AND code_value = @CodeValue",
+            new { CodeGroup = codeGroup, CodeValue = codeValue });
+    }
+}

TaxBaik.Infrastructure/Repositories/ConsultingActivityRepository.cs

@@ -16,6 +16,14 @@ public class ConsultingActivityRepository(IDbConnectionFactory connectionFactory
             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();

TaxBaik.Infrastructure/Repositories/ContractRepository.cs

@@ -16,6 +16,14 @@ public class ContractRepository(IDbConnectionFactory connectionFactory) : BaseRe
             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();

TaxBaik.Infrastructure/Repositories/InquiryRepository.cs

@@ -112,6 +112,23 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
             new { Id = id, AdminMemo = adminMemo });
     }
 
+    public async Task UpdateAsync(Inquiry inquiry, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE inquiries
+              SET name = @Name,
+                  phone = @Phone,
+                  email = @Email,
+                  service_type = @ServiceType,
+                  message = @Message,
+                  status = @Status,
+                  admin_memo = @AdminMemo,
+                  updated_at = NOW()
+              WHERE id = @Id",
+            inquiry);
+    }
+
     public async Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default)
     {
         using var conn = Conn();

TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs

@@ -16,6 +16,14 @@ public class RevenueTrackingRepository(IDbConnectionFactory connectionFactory) :
             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();

TaxBaik.Infrastructure/Repositories/TaxFilingScheduleRepository.cs

@@ -16,6 +16,14 @@ public class TaxFilingScheduleRepository(IDbConnectionFactory connectionFactory)
             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();

TaxBaik.Infrastructure/Repositories/TaxProfileRepository.cs

@@ -20,6 +20,27 @@ public class TaxProfileRepository(IDbConnectionFactory connectionFactory) : Base
             profile);
     }
 
+    public async Task<TaxProfile?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<TaxProfile>(
+            @"SELECT id, client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at
+              FROM tax_profiles WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<IEnumerable<TaxProfile>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxProfile>(
+            @"SELECT id, client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at
+              FROM tax_profiles ORDER BY id DESC");
+    }
+
     public async Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
     {
         using var conn = Conn();

TaxBaik.Proxy/Program.cs

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

TaxBaik.Proxy/TaxBaik.Proxy.csproj

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

TaxBaik.Web.Client.runtimeconfig.json

@@ -0,0 +1,52 @@
+{
+  "runtimeOptions": {
+    "tfm": "net10.0",
+    "includedFrameworks": [
+      {
+        "name": "Microsoft.NETCore.App",
+        "version": "10.0.0"
+      }
+    ],
+    "wasmHostProperties": {
+      "perHostConfig": [
+        {
+          "name": "browser",
+          "host": "browser"
+        }
+      ]
+    },
+    "configProperties": {
+      "Microsoft.AspNetCore.Components.Routing.RegexConstraintSupport": false,
+      "Microsoft.Extensions.DependencyInjection.VerifyOpenGenericServiceTrimmability": true,
+      "System.ComponentModel.DefaultValueAttribute.IsSupported": false,
+      "System.ComponentModel.Design.IDesignerHost.IsSupported": false,
+      "System.ComponentModel.TypeConverter.EnableUnsafeBinaryFormatterInDesigntimeLicenseContextSerialization": false,
+      "System.ComponentModel.TypeDescriptor.IsComObjectDescriptorSupported": false,
+      "System.Data.DataSet.XmlSerializationIsSupported": false,
+      "System.Diagnostics.Debugger.IsSupported": false,
+      "System.Diagnostics.Metrics.Meter.IsSupported": false,
+      "System.Diagnostics.Tracing.EventSource.IsSupported": false,
+      "System.GC.Server": true,
+      "System.Globalization.Invariant": false,
+      "System.TimeZoneInfo.Invariant": false,
+      "System.Linq.Enumerable.IsSizeOptimized": true,
+      "System.Net.Http.EnableActivityPropagation": false,
+      "System.Net.Http.WasmEnableStreamingResponse": true,
+      "System.Net.SocketsHttpHandler.Http3Support": false,
+      "System.Reflection.Metadata.MetadataUpdater.IsSupported": false,
+      "System.Resources.ResourceManager.AllowCustomResourceTypes": false,
+      "System.Resources.UseSystemResourceKeys": true,
+      "System.Runtime.CompilerServices.RuntimeFeature.IsDynamicCodeSupported": true,
+      "System.Runtime.InteropServices.BuiltInComInterop.IsSupported": false,
+      "System.Runtime.InteropServices.EnableConsumingManagedCodeFromNativeHosting": false,
+      "System.Runtime.InteropServices.EnableCppCLIHostActivation": false,
+      "System.Runtime.InteropServices.Marshalling.EnableGeneratedComInterfaceComImportInterop": false,
+      "System.Runtime.Serialization.EnableUnsafeBinaryFormatterSerialization": false,
+      "System.StartupHookProvider.IsSupported": false,
+      "System.Text.Encoding.EnableUnsafeUTF7Encoding": false,
+      "System.Text.Json.JsonSerializer.IsReflectionEnabledByDefault": true,
+      "System.Threading.Thread.EnableAutoreleasePool": false,
+      "Microsoft.AspNetCore.Components.Endpoints.NavigationManager.DisableThrowNavigationException": false
+    }
+  }
+}

TaxBaik.Web.Client/Components/Admin/App.razor

@@ -6,16 +6,20 @@
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
     <title>백원숙 세무회계 - 관리자</title>
     <base href="/taxbaik/" />
+    <link rel="icon" type="image/svg+xml" href="/taxbaik/favicon.svg" />
+    <link rel="alternate icon" href="/taxbaik/favicon.ico" />
     <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@400;500;700&display=swap" rel="stylesheet" />
     <link href="https://fonts.googleapis.com/icon?family=Material+Icons" rel="stylesheet" />
     <link href="_content/MudBlazor/MudBlazor.min.css" rel="stylesheet" />
     <script>
+        window.taxbaikAdminBuildVersion = 'unknown';
+        window.taxbaikAdminComponent = 'AdminApp';
         document.documentElement.classList.toggle(
             'admin-login-route',
             window.location.pathname.toLowerCase().endsWith('/admin/login'));
     </script>
     <link rel="stylesheet" href="css/admin.css" />
-    <component type="typeof(HeadOutlet)" render-mode="InteractiveServer" />
+    <component type="typeof(HeadOutlet)" render-mode="InteractiveWebAssembly" />
 </head>
 <body>
     <div id="components-reconnect-modal" class="admin-reconnect-modal">
@@ -25,20 +29,28 @@
             <span style="font-size: 0.85rem; margin-top: 0.5rem; opacity: 0.8;">자동으로 페이지를 새로고침합니다. 잠시만 기다려주세요.</span>
         </div>
     </div>
-    <div id="blazor-loading" class="blazor-loading-overlay show">
+    <div id="blazor-loading" class="blazor-loading-overlay">
         <div class="blazor-loading-spinner">
             <div class="spinner"></div>
             <p>로드 중...</p>
         </div>
     </div>
     <MudThemeProvider @bind-IsDarkMode="isDarkMode" Theme="mudTheme" />
-    <MudDialogProvider />
+    <Routes @rendermode="new InteractiveWebAssemblyRenderMode(prerender: false)" />
-    <MudSnackbarProvider />
+    <script src="/taxbaik/_content/MudBlazor/MudBlazor.min.js"></script>
-    <Routes @rendermode="new InteractiveServerRenderMode(prerender: false)" />
+    <script src="/taxbaik/js/admin-session.js"></script>
-    <script src="_content/MudBlazor/MudBlazor.min.js"></script>
+    <script src="/taxbaik/_framework/blazor.web.js"></script>
-    <script src="js/admin-session.js"></script>
+    <script>
-    <script src="_framework/blazor.web.js"></script>
+        if (window.taxbaikAdminSession && typeof window.taxbaikAdminSession.initErrorLogging === 'function') {
-    <script>window.taxbaikAdminSession?.watchReconnect();</script>
+            window.taxbaikAdminSession.initErrorLogging();
+        }
+        if (window.taxbaikAdminSession && typeof window.taxbaikAdminSession.bindLoginForm === 'function') {
+            window.taxbaikAdminSession.bindLoginForm();
+        }
+        if (window.taxbaikAdminSession && typeof window.taxbaikAdminSession.watchReconnect === 'function') {
+            window.taxbaikAdminSession.watchReconnect();
+        }
+    </script>
 </body>
 </html>
 
@@ -79,49 +91,49 @@
         },
         LayoutProperties = new LayoutProperties()
         {
-            DefaultBorderRadius = "8px"
+            DefaultBorderRadius = "6px"
         },
         Typography = new Typography()
         {
             Default = new Default()
             {
-                FontSize = ".875rem",
+                FontSize = ".8125rem",
                 FontWeight = 400,
                 LineHeight = 1.5
             },
             H1 = new H1()
             {
-                FontSize = "2.5rem",
+                FontSize = "1.75rem",
                 FontWeight = 600,
                 LineHeight = 1.2
             },
             H2 = new H2()
             {
-                FontSize = "2rem",
+                FontSize = "1.5rem",
                 FontWeight = 600,
                 LineHeight = 1.3
             },
             H3 = new H3()
             {
-                FontSize = "1.75rem",
+                FontSize = "1.25rem",
                 FontWeight = 600,
                 LineHeight = 1.3
             },
             H4 = new H4()
             {
-                FontSize = "1.5rem",
+                FontSize = "1.1rem",
                 FontWeight = 600,
                 LineHeight = 1.4
             },
             H5 = new H5()
             {
-                FontSize = "1.25rem",
+                FontSize = "0.95rem",
                 FontWeight = 500,
                 LineHeight = 1.4
             },
             H6 = new H6()
             {
-                FontSize = "1rem",
+                FontSize = "0.85rem",
                 FontWeight = 500,
                 LineHeight = 1.5
             }

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

@@ -0,0 +1,93 @@
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Application.Services
+@using TaxBaik.WasmClient.Components.Admin.Shared
+
+<MudForm @ref="form">
+    <AdminFormSection Title="연락처" Description="고객 식별과 기본 회신 정보입니다." CssClass="mb-4">
+        <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" />
+    </AdminFormSection>
+
+    <AdminFormSection Title="문의 내용" Description="운영 분류와 처리 메모를 함께 관리합니다." CssClass="mb-4">
+        <CommonCodeSelect @bind-Value="model.ServiceType" Group="INQUIRY_SERVICE_TYPE" Label="문의 유형" Class="mb-4" />
+
+        <MudTextField @bind-Value="model.Message" Label="문의 내용"
+            Variant="Variant.Outlined" Lines="5" Class="mb-4" Required="true" />
+
+        <CommonCodeSelect @bind-Value="model.Status" Group="INQUIRY_STATUS" Label="상태" Class="mb-4" />
+
+        <MudTextField @bind-Value="model.AdminMemo" Label="관리 메모"
+            Variant="Variant.Outlined" Lines="3" Class="mb-4" />
+    </AdminFormSection>
+
+    <AdminFormActions SubmitText="@ButtonText"
+                      LoadingText="저장 중..."
+                      CancelText="취소"
+                      SubmitIcon="@Icons.Material.Filled.Save"
+                      OnSubmit="@HandleSubmit"
+                      OnCancel="@OnCancel"
+                      IsSubmitting="false" />
+</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 async Task OnInitializedAsync()
+    {
+        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.Client/Components/Admin/Layout/MainLayout.razor

@@ -0,0 +1,6 @@
+@inherits LayoutComponentBase
+
+<AdminShell>
+    <AdminTelemetryContext />
+    @Body
+</AdminShell>

TaxBaik.Web.Client/Components/Admin/Pages/AdminIndex.razor

@@ -1,4 +1,5 @@
 @page "/admin"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @inject NavigationManager NavigationManager
 

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

@@ -1,8 +1,10 @@
 @page "/admin/announcements/create"
 @page "/admin/announcements/{Id:int}/edit"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Application.DTOs
 @using TaxBaik.Web.Services
+@using TaxBaik.WasmClient.Components.Admin.Shared
 @inject IAnnouncementBrowserClient AnnouncementClient
 @inject NavigationManager Navigation
 @inject ISnackbar Snackbar
@@ -37,13 +39,10 @@
             </MudItem>
 
             <MudItem xs="12" sm="6">
-                <MudSelect @bind-Value="model.DisplayType"
+                <CommonCodeSelect @bind-Value="model.DisplayType"
+                                  Group="ANNOUNCEMENT_DISPLAY_TYPE"
                                   Label="유형"
-                           Variant="Variant.Outlined">
+                                  Class="mb-0" />
-                    <MudSelectItem Value="@("info")">일반 (파란색)</MudSelectItem>
-                    <MudSelectItem Value="@("banner")">배너 (주황색) — 중요 이벤트</MudSelectItem>
-                    <MudSelectItem Value="@("urgent")">긴급 (빨간색) — 마감 임박</MudSelectItem>
-                </MudSelect>
             </MudItem>
 
             <MudItem xs="12" sm="6">

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

@@ -1,4 +1,5 @@
 @page "/admin/announcements"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
@@ -22,14 +23,21 @@
     </MudButton>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
+<div class="d-flex pa-4 gap-4 align-center">
+    <MudTextField @bind-Value="searchQuery" Placeholder="공지사항 제목 검색..." Adornment="Adornment.Start" 
+                  AdornmentIcon="@Icons.Material.Filled.Search" IconSize="Size.Medium" Class="flex-grow-1" Immediate="true" Clearable="true" />
+</div>
+
+<AdminDataPanel Loading="@(announcements is null)" SkeletonContent="@AnnouncementSkeleton">
     @if (announcements is null)
     {
-        <MudProgressLinear Indeterminate="true" />
     }
-    else if (!announcements.Any())
+    else if (!FilteredAnnouncements.Any())
     {
-        <MudText Class="pa-4 text-muted">등록된 공지사항이 없습니다.</MudText>
+        <div class="pa-6 text-center">
+            <MudIcon Icon="@Icons.Material.Filled.Campaign" Style="font-size:3rem; opacity:.3;" />
+            <MudText Class="mt-2 text-muted">검색 조건에 맞는 공지사항이 없습니다.</MudText>
+        </div>
     }
     else
     {
@@ -45,7 +53,7 @@
                 </tr>
             </thead>
             <tbody>
-                @foreach (var item in announcements)
+                @foreach (var item in FilteredAnnouncements)
                 {
                     <tr>
                         <td>@item.Title</td>
@@ -86,16 +94,43 @@
                 }
             </tbody>
         </MudSimpleTable>
+        <MudText Typo="Typo.caption" Class="pa-2 text-muted">
+            검색 결과 @(FilteredAnnouncements.Count())개 · 총 @(announcements.Count)개
+        </MudText>
     }
-</MudPaper>
+</AdminDataPanel>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<Announcement>? announcements;
+    private string searchQuery = "";
+
+    private RenderFragment AnnouncementSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 5);
+        builder.AddAttribute(2, "Columns", 4);
+        builder.CloseComponent();
+    };
+
+    private IEnumerable<Announcement> FilteredAnnouncements => announcements?
+        .Where(a => string.IsNullOrEmpty(searchQuery) || 
+                    a.Title.Contains(searchQuery, StringComparison.OrdinalIgnoreCase))
+        .OrderBy(a => a.SortOrder) ?? Enumerable.Empty<Announcement>();
 
     protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
             {
                 await LoadAsync();
             }
+        }
+    }
 
     private async Task LoadAsync()
     {

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

@@ -0,0 +1,66 @@
+@page "/admin/blog/create"
+@rendermode InteractiveWebAssembly
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.WasmClient.Components.Admin.Pages.Blog
+@inject IBlogBrowserClient BlogClient
+@inject ICategoryBrowserClient CategoryClient
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<PageTitle>새 포스트 작성</PageTitle>
+
+<AdminCrudPageShell Title="새 포스트 작성"
+                    Eyebrow="Content"
+                    Subtitle="새로운 블로그 포스트를 작성합니다."
+                    Loading="@false"
+                    OnCancel="@GoBack">
+    <MudPaper Class="pa-4 mt-4" Elevation="1">
+        <BlogForm Model="model" Categories="categories" SubmitText="저장" OnSubmit="SavePost" OnCancel="GoBack" />
+    </MudPaper>
+</AdminCrudPageShell>
+
+@code {
+    private IReadOnlyList<Domain.Entities.Category> categories = [];
+    private BlogForm.BlogFormModel model = new();
+
+    protected override async Task OnInitializedAsync()
+    {
+        categories = await CategoryClient.GetAllAsync();
+    }
+
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/blog");
+    }
+
+    private async Task SavePost()
+    {
+        try
+        {
+            var result = await BlogClient.CreateAsync(new CreateBlogPostDto
+            {
+                Title = model.Title,
+                Content = model.Content,
+                CategoryId = model.CategoryId,
+                Tags = model.Tags,
+                SeoTitle = model.SeoTitle,
+                SeoDescription = model.SeoDescription,
+                IsPublished = model.IsPublished
+            });
+
+            if (result == null)
+            {
+                Snackbar.Add("포스트 저장에 실패했습니다.", Severity.Error);
+                return;
+            }
+
+            Snackbar.Add("포스트가 저장되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/blog");
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+    }
+}

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

@@ -0,0 +1,155 @@
+@page "/admin/blog/{id:int}/edit"
+@rendermode InteractiveWebAssembly
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.WasmClient.Components.Admin.Pages.Blog
+@inject IBlogBrowserClient BlogClient
+@inject ICategoryBrowserClient CategoryClient
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+
+<PageTitle>포스트 수정</PageTitle>
+
+<AdminCrudPageShell Title="포스트 수정"
+                    Eyebrow="Content"
+                    Subtitle="블로그 포스트를 수정합니다."
+                    Loading="@isLoading"
+                    SkeletonContent="@EditorSkeleton"
+                    OnCancel="@GoBack">
+    @if (post == null)
+{
+    <MudAlert Severity="Severity.Error" Class="mt-4">포스트를 찾을 수 없습니다.</MudAlert>
+}
+else
+{
+    <MudPaper Class="pa-4 mt-4" Elevation="1">
+        <BlogForm Model="model" Categories="categories" SubmitText="저장" OnSubmit="SavePost" />
+        <div class="mt-4">
+            <MudButton Variant="Variant.Outlined" Color="Color.Error" @onclick="DeletePost">삭제</MudButton>
+        </div>
+    </MudPaper>
+}
+</AdminCrudPageShell>
+
+@code {
+    [Parameter]
+    public int Id { get; set; }
+
+    private TaxBaik.Application.DTOs.BlogPostResponseDto? post;
+    private IReadOnlyList<Domain.Entities.Category> categories = [];
+    private BlogForm.BlogFormModel model = new();
+    private bool isLoading = true;
+
+    private RenderFragment EditorSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 5);
+        builder.AddAttribute(2, "Columns", 3);
+        builder.CloseComponent();
+    };
+
+    protected override async Task OnInitializedAsync()
+    {
+        try
+        {
+            post = await BlogClient.GetByIdAsync(Id);
+            if (post != null)
+            {
+                categories = await CategoryClient.GetAllAsync();
+                MapPostToModel(post);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"포스트 로드 실패: {ex.Message}", Severity.Error);
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private void MapPostToModel(TaxBaik.Application.DTOs.BlogPostResponseDto post)
+    {
+        model.Title = post.Title;
+        model.Content = post.Content;
+        model.CategoryId = post.CategoryId;
+        model.Tags = post.Tags;
+        model.SeoTitle = post.SeoTitle;
+        model.SeoDescription = post.SeoDescription;
+        model.IsPublished = post.IsPublished;
+    }
+
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/blog");
+    }
+
+    private async Task SavePost()
+    {
+        if (post == null)
+            return;
+
+        try
+        {
+            var result = await BlogClient.UpdateAsync(post.Id, new CreateBlogPostDto
+            {
+                Title = model.Title,
+                Content = model.Content,
+                CategoryId = model.CategoryId,
+                Tags = model.Tags,
+                SeoTitle = model.SeoTitle,
+                SeoDescription = model.SeoDescription,
+                IsPublished = model.IsPublished
+            });
+
+            if (result == null)
+            {
+                Snackbar.Add("저장 실패: 포스트를 저장하지 못했습니다.", Severity.Error);
+                return;
+            }
+
+            Snackbar.Add("포스트가 저장되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/blog");
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeletePost()
+    {
+        if (post == null)
+            return;
+
+        var result = await DialogService.ShowMessageBox(
+            "포스트 삭제",
+            "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.",
+            "삭제", "취소");
+
+        if (result != true)
+            return;
+
+        try
+        {
+            var deleted = await BlogClient.DeleteAsync(post.Id);
+            if (!deleted)
+            {
+                Snackbar.Add("삭제 실패: 포스트를 삭제하지 못했습니다.", Severity.Error);
+                return;
+            }
+            Snackbar.Add("포스트가 삭제되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/blog");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+}

TaxBaik.Web.Client/Components/Admin/Pages/Blog/BlogForm.razor

@@ -0,0 +1,84 @@
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Domain.Entities
+
+<MudForm @ref="form">
+    <AdminFormSection Title="기본 정보" Description="제목과 카테고리, 발행 여부를 먼저 설정합니다." CssClass="mb-4">
+        <MudTextField @bind-Value="Model.Title" Label="제목 *"
+            Variant="Variant.Outlined" Class="mb-4" Required="true" RequiredError="제목을 입력하세요." Counter="100" MaxLength="100" />
+
+        <MudSelect T="int?" @bind-Value="Model.CategoryId" Label="카테고리"
+            Variant="Variant.Outlined" Class="mb-4">
+            @foreach (var category in Categories)
+            {
+                <MudSelectItem T="int?" Value="@((int?)category.Id)">@category.Name</MudSelectItem>
+            }
+        </MudSelect>
+
+        <MudCheckBox @bind-Checked="Model.IsPublished" Label="즉시 발행" Class="mb-4" />
+    </AdminFormSection>
+
+    <AdminFormSection Title="본문" Description="SEO와 실제 노출 본문을 함께 관리합니다." CssClass="mb-4">
+        <MudTextField @bind-Value="Model.Content" Label="본문 내용 *"
+            Variant="Variant.Outlined" Lines="16" Required="true" RequiredError="본문 내용을 입력하세요."
+            Class="mb-4" />
+
+        <MudTextField @bind-Value="Model.Tags" Label="태그 (쉼표로 구분)"
+            Variant="Variant.Outlined" Class="mb-4" />
+
+        <MudTextField @bind-Value="Model.SeoTitle" Label="SEO 제목"
+            Variant="Variant.Outlined" Class="mb-4" />
+
+        <MudTextField @bind-Value="Model.SeoDescription" Label="SEO 설명"
+            Variant="Variant.Outlined" Lines="3" Class="mb-4" />
+    </AdminFormSection>
+
+    <AdminFormActions SubmitText="@SubmitText"
+                      LoadingText="저장 중..."
+                      CancelText="취소"
+                      SubmitIcon="@Icons.Material.Filled.Save"
+                      OnSubmit="@HandleSubmit"
+                      OnCancel="@OnCancel"
+                      IsSubmitting="false" />
+</MudForm>
+
+@code {
+    [Parameter, EditorRequired]
+    public BlogFormModel Model { get; set; } = new();
+
+    [Parameter]
+    public IReadOnlyList<Category> Categories { get; set; } = [];
+
+    [Parameter]
+    public string SubmitText { get; set; } = "저장";
+
+    [Parameter]
+    public EventCallback OnSubmit { get; set; }
+
+    [Parameter]
+    public EventCallback OnCancel { get; set; }
+
+    private MudForm? form;
+
+    private async Task HandleSubmit()
+    {
+        if (form == null)
+            return;
+
+        await form.Validate();
+        if (!form.IsValid)
+            return;
+
+        await OnSubmit.InvokeAsync();
+    }
+
+    public class BlogFormModel
+    {
+        public string Title { get; set; } = "";
+        public string Content { get; set; } = "";
+        public int? CategoryId { get; set; }
+        public string? Tags { get; set; }
+        public string? SeoTitle { get; set; }
+        public string? SeoDescription { get; set; }
+        public bool IsPublished { get; set; }
+    }
+}

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

@@ -0,0 +1,200 @@
+@page "/admin/blog"
+@rendermode InteractiveWebAssembly
+@attribute [Authorize]
+@inject IBlogBrowserClient BlogClient
+@inject ISnackbar Snackbar
+
+<PageTitle>블로그 관리</PageTitle>
+
+<AdminPageHeader Title="블로그 관리" Eyebrow="Content" Subtitle="검색 유입 콘텐츠의 발행 상태와 성과를 관리합니다.">
+    <ChildContent>
+        <MudButton Variant="Variant.Outlined" Color="Color.Secondary" StartIcon="@Icons.Material.Filled.Restore"
+                   OnClick="ToggleArchiveView">
+            @(showArchived ? "전체 글 보기" : "숨김 글 보기")
+        </MudButton>
+        <MudButton Variant="Variant.Outlined" Color="Color.Secondary" StartIcon="@Icons.Material.Filled.Refresh"
+                   OnClick="Reload">
+            새로고침
+        </MudButton>
+        <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.EditNote"
+                   Href="/taxbaik/admin/blog/create">새 포스트 작성</MudButton>
+    </ChildContent>
+</AdminPageHeader>
+
+<div class="d-flex pa-4 gap-4 align-center">
+    <MudTextField @bind-Value="searchQuery" Placeholder="블로그 제목 또는 본문 검색..." Adornment="Adornment.Start" 
+                  AdornmentIcon="@Icons.Material.Filled.Search" IconSize="Size.Medium" Class="flex-grow-1" Immediate="true" Clearable="true" />
+</div>
+
+<AdminDataPanel Loading="@isLoading">
+    <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween" Class="mb-3">
+        <MudText Typo="Typo.subtitle1">@($"검색 결과 {FilteredPosts.Count()}개 / 전체 포스트 {totalPosts}개")</MudText>
+        <MudText Typo="Typo.body2">페이지 @currentPage / @totalPages</MudText>
+    </MudStack>
+
+    <MudDataGrid Items="@FilteredPosts" Striped="true" Hoverable="true" Class="admin-grid">
+        <Columns>
+            <PropertyColumn Property="x => x.Title" Title="제목" />
+            <PropertyColumn Property="x => x.IsPublished" Title="발행">
+                <CellTemplate Context="cell">
+                    <MudCheckBox T="bool" Value="@cell.Item.IsPublished"
+                        ValueChanged="@(async (bool value) => await TogglePublish(cell.Item, value))" />
+                </CellTemplate>
+            </PropertyColumn>
+            <PropertyColumn Property="x => x.ViewCount" Title="조회수" />
+            <PropertyColumn Property="x => x.CreatedAt" Title="작성일" Format="yyyy-MM-dd" />
+            <TemplateColumn>
+                <CellTemplate Context="cell">
+                    <MudButton Variant="Variant.Outlined" Size="Size.Small" Color="Color.Primary"
+                        Href="@($"/taxbaik/admin/blog/{cell.Item.Id}/edit")">수정하기</MudButton>
+                    @if (showArchived)
+                    {
+                        <MudButton Variant="Variant.Text" Size="Size.Small" Color="Color.Success"
+                            @onclick="@(async () => await RestorePost(cell.Item.Id))">복원</MudButton>
+                    }
+                    else
+                    {
+                        <MudButton Variant="Variant.Text" Size="Size.Small" Color="Color.Error"
+                            @onclick="@(async () => await DeletePost(cell.Item.Id))">삭제</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>
+</AdminDataPanel>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<TaxBaik.Application.DTOs.BlogPostResponseDto> posts = [];
+    private string searchQuery = "";
+    private bool isLoading = true;
+    private int currentPage = 1;
+    private int totalPages = 1;
+    private int totalPosts = 0;
+    private bool showArchived;
+    private const int PageSize = 20;
+
+    private IEnumerable<TaxBaik.Application.DTOs.BlogPostResponseDto> FilteredPosts => posts
+        .Where(p => string.IsNullOrEmpty(searchQuery) ||
+                    p.Title.Contains(searchQuery, StringComparison.OrdinalIgnoreCase) ||
+                    (p.Content != null && p.Content.Contains(searchQuery, StringComparison.OrdinalIgnoreCase)));
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadPosts();
+            }
+        }
+    }
+
+    private async Task LoadPosts()
+    {
+        isLoading = true;
+        try
+        {
+            var result = showArchived
+                ? await BlogClient.GetArchivedPagedAsync(currentPage, PageSize)
+                : await BlogClient.GetAdminPagedAsync(currentPage, PageSize);
+            posts = result.Items.ToList();
+            totalPosts = result.Total;
+            totalPages = Math.Max(1, (int)Math.Ceiling(totalPosts / (double)PageSize));
+        }
+        catch
+        {
+            posts = [];
+            totalPosts = 0;
+            totalPages = 1;
+        }
+        isLoading = false;
+    }
+
+    private async Task PreviousPage()
+    {
+        if (currentPage <= 1)
+            return;
+
+        currentPage--;
+        await LoadPosts();
+    }
+
+    private async Task NextPage()
+    {
+        if (currentPage >= totalPages)
+            return;
+
+        currentPage++;
+        await LoadPosts();
+    }
+
+    private async Task TogglePublish(TaxBaik.Application.DTOs.BlogPostResponseDto post, bool isPublished)
+    {
+        var previous = post.IsPublished;
+        post.IsPublished = isPublished;
+        var result = await BlogClient.UpdateAsync(post.Id, new TaxBaik.Application.DTOs.CreateBlogPostDto
+        {
+            Title = post.Title,
+            Content = post.Content,
+            CategoryId = post.CategoryId,
+            Tags = post.Tags,
+            SeoTitle = post.SeoTitle,
+            SeoDescription = post.SeoDescription,
+            ThumbnailUrl = post.ThumbnailUrl,
+            IsPublished = isPublished,
+            AuthorId = post.AuthorId
+        });
+
+        if (result == null)
+        {
+            post.IsPublished = previous;
+            Snackbar.Add("발행 상태 변경에 실패했습니다.", Severity.Error);
+            return;
+        }
+
+        Snackbar.Add("발행 상태가 변경되었습니다.", Severity.Success);
+    }
+
+    private async Task DeletePost(int postId)
+    {
+        var deleted = await BlogClient.DeleteAsync(postId);
+        if (!deleted)
+        {
+            Snackbar.Add("포스트 삭제에 실패했습니다.", Severity.Error);
+            return;
+        }
+        Snackbar.Add("포스트가 삭제되었습니다.", Severity.Success);
+        await LoadPosts();
+    }
+
+    private async Task RestorePost(int postId)
+    {
+        var restored = await BlogClient.RestoreAsync(postId);
+        if (!restored)
+        {
+            Snackbar.Add("포스트 복원에 실패했습니다.", Severity.Error);
+            return;
+        }
+
+        Snackbar.Add("포스트가 복원되었습니다.", Severity.Success);
+        await LoadPosts();
+    }
+
+    private async Task ToggleArchiveView()
+    {
+        showArchived = !showArchived;
+        currentPage = 1;
+        await LoadPosts();
+    }
+
+    private async Task Reload() => await LoadPosts();
+}

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

@@ -1,8 +1,11 @@
 @page "/admin/clients/{ClientId:int}"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
-@using TaxBaik.Application.Services
+@using TaxBaik.Web.Services
-@inject ClientService ClientService
+@using TaxBaik.Web.Services.AdminClients
-@inject ConsultationService ConsultationService
+@using TaxBaik.WasmClient.Components.Admin.Shared
+@inject IClientBrowserClient ClientClient
+@inject IConsultingActivityBrowserClient ConsultingClient
 @inject NavigationManager Navigation
 @inject ISnackbar Snackbar
 
@@ -102,12 +105,7 @@
                             <MudDatePicker @bind-Date="newDate" Label="상담일" DateFormat="yyyy-MM-dd" />
                         </MudItem>
                         <MudItem xs="12" sm="6">
-                            <MudSelect T="string" @bind-Value="newServiceType" Label="서비스 분야">
+                        <CommonCodeSelect @bind-Value="newServiceType" Group="CONSULTING_ACTIVITY_TYPE" Label="서비스 분야" Placeholder="선택" Clearable="true" />
-                                @foreach (var t in ClientService.ServiceTypes)
-                                {
-                                    <MudSelectItem Value="@t">@t</MudSelectItem>
-                                }
-                            </MudSelect>
                         </MudItem>
                         <MudItem xs="12">
                             <MudTextField T="string" @bind-Value="newSummary" Label="상담 내용 *"
@@ -116,7 +114,7 @@
                         <MudItem xs="12" sm="6">
                             <MudSelect T="string" @bind-Value="newResult" Label="결과">
                                 <MudSelectItem Value="@("")">-</MudSelectItem>
-                                @foreach (var r in ConsultationService.Results)
+                                @foreach (var r in results)
                                 {
                                     <MudSelectItem Value="@r">@r</MudSelectItem>
                                 }
@@ -182,6 +180,7 @@
 
     private Domain.Entities.Client? client;
     private List<Domain.Entities.Consultation> consultations = [];
+    private static readonly string[] results = ["", "상담완료", "추가자료 요청", "견적발송", "계약전환", "보류"];
 
     private bool showAddForm;
     private DateTime? newDate = DateTime.Today;
@@ -197,8 +196,19 @@
 
     private async Task LoadAll()
     {
-        client = await ClientService.GetByIdAsync(ClientId);
+        client = await ClientClient.GetByIdAsync(ClientId);
-        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+        consultations = (await ConsultingClient.GetByClientIdAsync(ClientId))
+            .Select(c => new Domain.Entities.Consultation
+            {
+                Id = c.Id,
+                ClientId = c.ClientId,
+                ConsultationDate = c.ActivityDate,
+                ServiceType = c.ActivityType,
+                Summary = c.Description,
+                Result = null,
+                Fee = null
+            })
+            .ToList();
     }
 
     private void OpenAddConsultation()
@@ -215,30 +225,35 @@
     {
         try
         {
-            var c = new Domain.Entities.Consultation
+            var newId = await ConsultingClient.CreateAsync(
-            {
+                ClientId,
-                ClientId = ClientId,
+                string.IsNullOrWhiteSpace(newServiceType) ? "기타" : newServiceType,
-                ConsultationDate = newDate?.ToUniversalTime() ?? DateTime.UtcNow,
+                newDate?.ToUniversalTime() ?? DateTime.UtcNow,
-                ServiceType = string.IsNullOrWhiteSpace(newServiceType) ? null : newServiceType,
+                newSummary,
-                Summary = newSummary,
+                null,
-                Result = string.IsNullOrWhiteSpace(newResult) ? null : newResult,
+                null);
-                Fee = newFee
+
-            };
+            if (newId <= 0)
-            await ConsultationService.CreateAsync(c);
+                throw new Exception("상담 생성 실패");
+
             showAddForm = false;
-            consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+            await LoadAll();
             Snackbar.Add("상담이 추가되었습니다.", Severity.Success);
         }
         catch (ValidationException ex)
         {
             Snackbar.Add(ex.Message, Severity.Error);
         }
+        catch (Exception ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
     }
 
     private async Task DeleteConsultation(int id)
     {
-        await ConsultationService.DeleteAsync(id);
+        await ConsultingClient.DeleteAsync(id);
-        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+        await LoadAll();
         Snackbar.Add("삭제되었습니다.", Severity.Info);
     }
 }

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

@@ -1,9 +1,11 @@
 @page "/admin/clients/create"
 @page "/admin/clients/{Id:int}/edit"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Application.DTOs
 @using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
+@using TaxBaik.WasmClient.Components.Admin.Shared
 @inject IClientBrowserClient ClientClient
 @inject NavigationManager Navigation
 @inject ISnackbar Snackbar
@@ -19,10 +21,9 @@
                StartIcon="@Icons.Material.Filled.ArrowBack">목록으로</MudButton>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0" Style="max-width:720px;">
+<AdminEditorPanel Loading="@isLoading" SkeletonContent="@ClientEditSkeleton">
     @if (isLoading)
     {
-        <MudProgressLinear Indeterminate="true" />
     }
     else
     {
@@ -54,20 +55,10 @@
                     <MudDivider />
                 </MudItem>
                 <MudItem xs="12" md="6">
-                    <MudSelect @bind-Value="dto.ServiceType" Label="서비스 유형" T="string" Clearable="true">
+                    <CommonCodeSelect @bind-Value="dto.ServiceType" Group="CLIENT_SERVICE_TYPE" Label="서비스 유형" Clearable="true" />
-                        @foreach (var t in ClientService.ServiceTypes)
-                        {
-                            <MudSelectItem Value="@t">@t</MudSelectItem>
-                        }
-                    </MudSelect>
                 </MudItem>
                 <MudItem xs="12" md="6">
-                    <MudSelect @bind-Value="dto.TaxType" Label="세금 유형" T="string" Clearable="true">
+                    <CommonCodeSelect @bind-Value="dto.TaxType" Group="CLIENT_TAX_TYPE" Label="세금 유형" Clearable="true" />
-                        @foreach (var t in ClientService.TaxTypes)
-                        {
-                            <MudSelectItem Value="@t">@t</MudSelectItem>
-                        }
-                    </MudSelect>
                 </MudItem>
 
                 @* 관리 정보 *@
@@ -76,18 +67,10 @@
                     <MudDivider />
                 </MudItem>
                 <MudItem xs="12" md="6">
-                    <MudSelect @bind-Value="dto.Status" Label="상태 *" T="string" Required="true">
+                    <CommonCodeSelect @bind-Value="dto.Status" Group="CLIENT_STATUS" Label="상태 *" Required="true" />
-                        <MudSelectItem Value="@("active")">활성</MudSelectItem>
-                        <MudSelectItem Value="@("inactive")">비활성</MudSelectItem>
-                    </MudSelect>
                 </MudItem>
                 <MudItem xs="12" md="6">
-                    <MudSelect @bind-Value="dto.Source" Label="유입 경로" T="string" Clearable="true">
+                    <CommonCodeSelect @bind-Value="dto.Source" Group="CLIENT_SOURCE" Label="유입 경로" Clearable="true" />
-                        @foreach (var s in ClientService.Sources)
-                        {
-                            <MudSelectItem Value="@s">@s</MudSelectItem>
-                        }
-                    </MudSelect>
                 </MudItem>
                 <MudItem xs="12">
                     <MudTextField @bind-Value="dto.Memo" Label="메모"
@@ -109,7 +92,7 @@
             </MudGrid>
         </MudForm>
     }
-</MudPaper>
+</AdminEditorPanel>
 
 @code {
     [Parameter] public int? Id { get; set; }
@@ -120,6 +103,13 @@
     private bool isLoading = true;
     private bool isSaving;
 
+    private RenderFragment ClientEditSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 6);
+        builder.AddAttribute(2, "Columns", 3);
+        builder.CloseComponent();
+    };
     protected override async Task OnInitializedAsync()
     {
         if (Id.HasValue)

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

@@ -1,4 +1,5 @@
 @page "/admin/clients"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
@@ -9,18 +10,15 @@
 
 <PageTitle>고객 관리</PageTitle>
 
-<section class="admin-page-hero">
+<AdminPageHeader Title="고객 관리" Eyebrow="CRM" Subtitle="고객 카드를 등록하고 상담 이력을 관리합니다.">
-    <div>
+    <ChildContent>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">고객 관리</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 카드를 등록하고 상담 이력을 관리합니다.</MudText>
-    </div>
         <MudButton Variant="Variant.Filled" Color="Color.Primary"
                    StartIcon="@Icons.Material.Filled.PersonAdd"
                    Href="/taxbaik/admin/clients/create">
             고객 등록
         </MudButton>
-</section>
+    </ChildContent>
+</AdminPageHeader>
 
 @* 검색/필터 바 *@
 <MudPaper Class="admin-surface mb-3 pa-3" Elevation="0">
@@ -31,11 +29,7 @@
                           Immediate="false" OnKeyUp="@OnSearchKeyUp" />
         </MudItem>
         <MudItem xs="12" md="3">
-            <MudSelect @bind-Value="statusFilter" Label="상태" T="string">
+            <CommonCodeSelect @bind-Value="statusFilter" Group="CLIENT_STATUS" Label="상태" Placeholder="전체" Clearable="true" />
-                <MudSelectItem Value="@("")">전체</MudSelectItem>
-                <MudSelectItem Value="@("active")">활성</MudSelectItem>
-                <MudSelectItem Value="@("inactive")">비활성</MudSelectItem>
-            </MudSelect>
         </MudItem>
         <MudItem xs="12" md="2" Class="d-flex align-center">
             <MudButton Variant="Variant.Outlined" OnClick="@SearchAsync" FullWidth="true">검색</MudButton>
@@ -46,17 +40,13 @@
     </MudGrid>
 </MudPaper>
 
-<MudPaper Class="admin-surface" Elevation="0">
+<AdminDataPanel Loading="@(clients is null)" SkeletonContent="@ClientListSkeleton">
     @if (clients is null)
     {
-        <MudProgressLinear Indeterminate="true" />
     }
     else if (!clients.Any())
     {
-        <div class="pa-6 text-center">
+        <AdminEmptyState Icon="@Icons.Material.Filled.PeopleAlt" Message="등록된 고객이 없습니다." />
-            <MudIcon Icon="@Icons.Material.Filled.PeopleAlt" Style="font-size:3rem; opacity:.3;" />
-            <MudText Class="mt-2 text-muted">등록된 고객이 없습니다.</MudText>
-        </div>
     }
     else
     {
@@ -126,9 +116,12 @@
         }
         <MudText Typo="Typo.caption" Class="pa-2 text-muted">총 @(totalCount)명</MudText>
     }
-</MudPaper>
+</AdminDataPanel>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<Client>? clients;
     private string searchText = "";
     private string statusFilter = "";
@@ -137,7 +130,25 @@
     private int totalPages;
     private const int PageSize = 20;
 
-    protected override async Task OnInitializedAsync() => await LoadAsync();
+    private RenderFragment ClientListSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 5);
+        builder.AddAttribute(2, "Columns", 5);
+        builder.CloseComponent();
+    };
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadAsync();
+            }
+        }
+    }
 
     private async Task LoadAsync()
     {

TaxBaik.Web.Client/Components/Admin/Pages/CommonCodes.razor

@@ -0,0 +1,138 @@
+@page "/admin/common-codes"
+@rendermode InteractiveWebAssembly
+@using TaxBaik.Web.Services.AdminClients
+@using TaxBaik.Domain.Entities
+@attribute [Authorize]
+@inject ICommonCodeBrowserClient CommonCodeClient
+@inject ISnackbar Snackbar
+
+<PageTitle>공통관리</PageTitle>
+
+<AdminPageHeader Title="공통관리" Eyebrow="System" Subtitle="공통코드 그룹과 항목을 일관된 기준으로 관리합니다." />
+
+<MudGrid Spacing="2">
+    <MudItem XS="12" MD="4">
+        <CommonCodeGroupPanel Groups="groups"
+                             SelectedGroup="selectedGroup"
+                             SelectedGroupChanged="OnGroupChanged"
+                             OnCreateRequested="PrepareCreate" />
+    </MudItem>
+
+    <MudItem XS="12" MD="8">
+        <CommonCodeListPanel Loading="@isLoading"
+                             Codes="codes"
+                             EditModel="editModel"
+                             IsCreateMode="isCreateMode"
+                             Form="form"
+                             EditRequested="EditCode"
+                             DeleteRequested="DeleteCode"
+                             SaveRequested="SaveCode"
+                             ResetRequested="PrepareCreate" />
+    </MudItem>
+</MudGrid>
+
+@code {
+    private List<string> groups = [];
+    private List<CommonCode> codes = [];
+    private string selectedGroup = "";
+    private bool isLoading = true;
+    private CommonCode editModel = new();
+    private bool isCreateMode = true;
+
+    protected override async Task OnInitializedAsync()
+    {
+        groups = await CommonCodeClient.GetGroupsAsync();
+        selectedGroup = groups.FirstOrDefault() ?? "";
+        await LoadCodes();
+        PrepareCreate();
+    }
+
+    private async Task OnGroupChanged(string value)
+    {
+        selectedGroup = value;
+        await LoadCodes();
+        PrepareCreate();
+    }
+
+    private async Task LoadCodes()
+    {
+        isLoading = true;
+        codes = string.IsNullOrWhiteSpace(selectedGroup)
+            ? []
+            : await CommonCodeClient.GetByGroupAsync(selectedGroup);
+        isLoading = false;
+    }
+
+    private void PrepareCreate()
+    {
+        isCreateMode = true;
+        editModel = new CommonCode
+        {
+            CodeGroup = selectedGroup,
+            IsActive = true
+        };
+    }
+
+    private void EditCode(CommonCode code)
+    {
+        isCreateMode = false;
+        editModel = new CommonCode
+        {
+            CodeGroup = code.CodeGroup,
+            CodeValue = code.CodeValue,
+            CodeName = code.CodeName,
+            SortOrder = code.SortOrder,
+            IsActive = code.IsActive
+        };
+    }
+
+    private async Task SaveCode()
+    {
+        editModel.CodeGroup = editModel.CodeGroup?.Trim() ?? string.Empty;
+        editModel.CodeValue = editModel.CodeValue?.Trim() ?? string.Empty;
+        editModel.CodeName = editModel.CodeName?.Trim() ?? string.Empty;
+
+        if (string.IsNullOrWhiteSpace(editModel.CodeGroup) ||
+            string.IsNullOrWhiteSpace(editModel.CodeValue) ||
+            string.IsNullOrWhiteSpace(editModel.CodeName))
+        {
+            Snackbar.Add("그룹, 값, 이름은 모두 입력해야 합니다.", Severity.Error);
+            return;
+        }
+
+        if (editModel.CodeGroup.Any(char.IsWhiteSpace))
+        {
+            Snackbar.Add("code_group에는 공백을 넣을 수 없습니다.", Severity.Error);
+            return;
+        }
+
+        if (editModel.CodeValue.Any(char.IsWhiteSpace))
+        {
+            Snackbar.Add("code_value에는 공백을 넣을 수 없습니다.", Severity.Error);
+            return;
+        }
+
+        if (!await CommonCodeClient.UpsertAsync(editModel))
+        {
+            Snackbar.Add("저장 실패", Severity.Error);
+            return;
+        }
+
+        Snackbar.Add("저장되었습니다.", Severity.Success);
+        await LoadCodes();
+        PrepareCreate();
+    }
+
+    private async Task DeleteCode(CommonCode code)
+    {
+        if (!await CommonCodeClient.DeleteAsync(code.CodeGroup, code.CodeValue))
+        {
+            Snackbar.Add("삭제 실패", Severity.Error);
+            return;
+        }
+
+        Snackbar.Add("삭제되었습니다.", Severity.Success);
+        await LoadCodes();
+        PrepareCreate();
+    }
+}

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

@@ -1,6 +1,7 @@
 @page "/admin/companies/create"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
-@using TaxBaik.Web.Components.Admin.Forms
+@using TaxBaik.WasmClient.Components.Admin.Forms
 @inject IApiClient ApiClient
 @inject NavigationManager Navigation
 @inject ISnackbar Snackbar

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

@@ -1,6 +1,7 @@
 @page "/admin/companies/{id:int}/edit"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
-@using TaxBaik.Web.Components.Admin.Forms
+@using TaxBaik.WasmClient.Components.Admin.Forms
 @inject IApiClient ApiClient
 @inject NavigationManager Navigation
 @inject ISnackbar Snackbar
@@ -17,11 +18,8 @@
     <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
 </section>
 
-@if (isLoading)
+<AdminEditorPanel Loading="@isLoading" SkeletonContent="@CompanySkeleton">
-{
+    @if (formModel == null)
-    <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>
     }
@@ -37,6 +35,7 @@ else
             </MudButton>
         </MudPaper>
     }
+</AdminEditorPanel>
 
 @code {
     [Parameter]
@@ -45,6 +44,14 @@ else
     private CompanyForm.CompanyFormModel? formModel;
     private bool isLoading = true;
 
+    private RenderFragment CompanySkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 6);
+        builder.AddAttribute(2, "Columns", 3);
+        builder.CloseComponent();
+    };
+
     protected override async Task OnInitializedAsync()
     {
         try

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

@@ -1,4 +1,5 @@
 @page "/admin/companies"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @inject IApiClient ApiClient
 @inject ISnackbar Snackbar

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

@@ -1,5 +1,7 @@
 @page "/admin/consulting-activities"
+@rendermode InteractiveWebAssembly
 @using TaxBaik.Web.Services.AdminClients
+@using TaxBaik.WasmClient.Components.Admin.Shared
 @inject IConsultingActivityBrowserClient ActivityClient
 @inject IClientBrowserClient ClientClient
 @inject ISnackbar Snackbar
@@ -19,10 +21,9 @@
     </MudButton>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
+<AdminDataPanel Loading="@(activities is null)" SkeletonContent="@ActivitySkeleton">
     @if (activities is null)
     {
-        <MudProgressLinear Indeterminate="true" />
     }
     else if (activities.Count == 0)
     {
@@ -89,7 +90,7 @@
             </Columns>
         </MudDataGrid>
     }
-</MudPaper>
+</AdminDataPanel>
 
 <MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
     <TitleContent>
@@ -100,10 +101,10 @@
             <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">@client.CompanyName</MudSelectItem>
+                    <MudSelectItem Value="@client.Id">@GetClientDisplayName(client)</MudSelectItem>
                 }
             </MudSelect>
-            <MudTextField T="string" @bind-Value="activityForm.ActivityType" Label="활동 유형" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" Required="true" />
+            <CommonCodeSelect @bind-Value="activityForm.ActivityType" Group="CONSULTING_ACTIVITY_TYPE" Label="활동 유형" Class="mb-4" Required="true" />
             <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" />
@@ -116,6 +117,9 @@
 </MudDialog>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<ConsultingActivity>? activities;
     private List<Client> clients = [];
     private Dictionary<int, string> clientMap = new();
@@ -124,19 +128,34 @@
     private ConsultingActivity? editingActivity;
     private ConsultingActivityForm activityForm = new();
 
+    private RenderFragment ActivitySkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 5);
+        builder.AddAttribute(2, "Columns", 4);
+        builder.CloseComponent();
+    };
+
     protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
             {
                 await LoadData();
             }
+        }
+    }
 
     private async Task LoadData()
     {
         try
         {
             activities = await ActivityClient.GetAllAsync();
-            var (clientItems, _) = await ClientClient.GetPagedAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
             clients = clientItems.ToList();
-            clientMap = clients.ToDictionary(c => c.Id, c => c.CompanyName ?? "");
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
         }
         catch (Exception ex)
         {
@@ -147,7 +166,11 @@
     private void OpenCreateDialog()
     {
         editingActivity = null;
-        activityForm = new ConsultingActivityForm { ActivityDate = DateTime.Now };
+        activityForm = new ConsultingActivityForm
+        {
+            ActivityDate = DateTime.Now,
+            ClientId = clients.FirstOrDefault()?.Id ?? 0
+        };
         isDialogOpen = true;
     }
 
@@ -167,6 +190,16 @@
 
     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)
@@ -238,6 +271,12 @@
         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; }

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

@@ -0,0 +1,304 @@
+@page "/admin/contracts"
+@rendermode InteractiveWebAssembly
+@using TaxBaik.Web.Services.AdminClients
+@using TaxBaik.WasmClient.Components.Admin.Shared
+@inject IContractBrowserClient ContractClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>계약 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">계약 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 계약과 월 정기수익을 함께 관리합니다.</MudText>
+        @if (mrr > 0)
+        {
+            <MudText Typo="Typo.body2" Class="mt-2">
+                월 정기수익:
+                <MudChip Size="Size.Small" Color="Color.Primary" Variant="Variant.Filled">₩@mrr.ToString("N0")</MudChip>
+            </MudText>
+        }
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="PrepareCreate" StartIcon="@Icons.Material.Filled.Add" id="btn-add-contract">
+        새 계약 추가
+    </MudButton>
+</section>
+
+<AdminEditorPanel Loading="@(contracts is null)" SkeletonContent="@ContractSkeleton">
+@if (contracts is null)
+{
+}
+else
+{
+    <MudGrid Spacing="2" Class="mt-2">
+        <!-- Left: Dense Grid List -->
+        <MudItem XS="12" MD="8">
+            @if (contracts.Count == 0)
+            {
+                <MudAlert Severity="Severity.Info">
+                    <MudIcon Icon="@Icons.Material.Filled.Description" Class="me-2" />
+                    계약이 없습니다.
+                </MudAlert>
+            }
+            else
+            {
+                <MudDataGrid T="Contract"
+                    Items="@contracts"
+                    Dense="true"
+                    Hover="true"
+                    Striped="true"
+                    Virtualize="true"
+                    RowsPerPage="30"
+                    SelectedItem="@selectedContract"
+                    SelectedItemChanged="OnRowSelected"
+                    Class="admin-grid">
+                    <Columns>
+                        <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                        <TemplateColumn Title="고객">
+                            <CellTemplate>
+                                @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                                {
+                                    @clientName
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <PropertyColumn Property="x => x.ContractNumber" Title="계약번호" />
+                        <PropertyColumn Property="x => x.ServiceType" Title="서비스 유형" />
+                        <PropertyColumn Property="x => x.MonthlyFee" Title="월 수수료" Format="C" />
+                        <TemplateColumn Title="계약기간">
+                            <CellTemplate>
+                                @context.Item.StartDate.ToString("yyyy-MM-dd")
+                                @if (context.Item.EndDate.HasValue)
+                                {
+                                    <span>~@context.Item.EndDate.Value.ToString("yyyy-MM-dd")</span>
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="상태">
+                            <CellTemplate>
+                                @{
+                                    var isActive = !context.Item.EndDate.HasValue || context.Item.EndDate.Value >= DateTime.Today;
+                                }
+                                @if (isActive)
+                                {
+                                    <MudChip Size="Size.Small" Color="Color.Success" Variant="Variant.Filled">활성</MudChip>
+                                }
+                                else
+                                {
+                                    <MudChip Size="Size.Small" Color="Color.Default" Variant="Variant.Outlined">만료</MudChip>
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="작업" Sortable="false">
+                            <CellTemplate>
+                                <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error" Size="Size.Small"
+                                    OnClick="@(async () => await DeleteContract(context.Item.Id))" />
+                            </CellTemplate>
+                        </TemplateColumn>
+                    </Columns>
+                </MudDataGrid>
+            }
+        </MudItem>
+
+        <!-- Right: Detail Form Panel (Inline Editor) -->
+        <MudItem XS="12" MD="4">
+            <MudPaper Class="pa-4 admin-surface admin-editor-panel" Elevation="0" Style="border: 1px solid var(--border-color); min-height: 400px;">
+                <div class="d-flex align-center justify-space-between mb-4">
+                    <MudText Typo="Typo.h6" Class="font-weight-bold">@(isEditMode ? "계약 상세 정보" : "새 계약 추가")</MudText>
+                    @if (isEditMode)
+                    {
+                        <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Secondary" OnClick="PrepareCreate">
+                            새로 작성
+                        </MudButton>
+                    }
+                </div>
+                <MudForm @ref="form">
+                    <MudSelect T="int?" @bind-Value="contractForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" RequiredError="고객을 선택하세요." Disabled="@isEditMode">
+                        @foreach (var client in clients)
+                        {
+                            <MudSelectItem Value="@((int?)client.Id)">@GetClientDisplayName(client)</MudSelectItem>
+                        }
+                    </MudSelect>
+                    <MudTextField T="string" @bind-Value="contractForm.ContractNumber" Label="계약번호" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" Required="true" />
+                    <CommonCodeSelect @bind-Value="contractForm.ServiceType" Group="CONTRACT_SERVICE_TYPE" Label="서비스 유형" Class="mb-3" Required="true" />
+                    <MudDatePicker @bind-Date="contractForm.StartDate" Label="계약 시작일" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" Required="true" />
+                    <MudNumericField T="decimal?" @bind-Value="contractForm.MonthlyFee" Label="월 수수료" Variant="Variant.Outlined" FullWidth="@true" Class="mb-4" />
+                    
+                    <div class="d-flex justify-end gap-2">
+                        @if (isEditMode)
+                        {
+                            <MudButton Variant="Variant.Outlined" Color="Color.Error" OnClick="@(async () => await DeleteContract(selectedContract?.Id ?? 0))">삭제</MudButton>
+                        }
+                        else
+                        {
+                            <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="SaveContract" id="btn-save-contract">저장</MudButton>
+                        }
+                    </div>
+                </MudForm>
+            </MudPaper>
+        </MudItem>
+    </MudGrid>
+}
+</AdminEditorPanel>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<Contract>? contracts;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private decimal mrr = 0;
+    private MudForm? form;
+    private bool isEditMode;
+    private Contract? selectedContract;
+    private ContractForm contractForm = new();
+
+    private RenderFragment ContractSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 6);
+        builder.AddAttribute(2, "Columns", 4);
+        builder.CloseComponent();
+    };
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadData();
+                PrepareCreate();
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            contracts = await ContractClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+            mrr = await ContractClient.GetMonthlyRecurringRevenueAsync();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void PrepareCreate()
+    {
+        selectedContract = null;
+        isEditMode = false;
+        contractForm = new ContractForm
+        {
+            ClientId = clients.FirstOrDefault()?.Id,
+            StartDate = DateTime.Today
+        };
+    }
+
+    private void OnRowSelected(Contract contract)
+    {
+        if (contract == null) return;
+        selectedContract = contract;
+        isEditMode = true;
+        contractForm = new ContractForm
+        {
+            ClientId = contract.ClientId,
+            ContractNumber = contract.ContractNumber,
+            ServiceType = contract.ServiceType,
+            StartDate = contract.StartDate,
+            MonthlyFee = contract.MonthlyFee
+        };
+    }
+
+    private async Task SaveContract()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (contractForm.ClientId == null) return;
+            var newId = await ContractClient.CreateAsync(
+                contractForm.ClientId.Value,
+                contractForm.ContractNumber,
+                contractForm.ServiceType,
+                contractForm.StartDate ?? DateTime.Now,
+                contractForm.MonthlyFee);
+
+            if (newId > 0)
+            {
+                Snackbar.Add("계약이 추가되었습니다.", Severity.Success);
+                PrepareCreate();
+                await LoadData();
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteContract(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 계약을 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await ContractClient.DeleteAsync(id);
+            Snackbar.Add("계약이 삭제되었습니다.", Severity.Success);
+            if (selectedContract?.Id == id)
+            {
+                PrepareCreate();
+            }
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+
+    private class ContractForm
+    {
+        public int? ClientId { get; set; }
+        public string ContractNumber { get; set; } = "";
+        public string ServiceType { get; set; } = "";
+        public DateTime? StartDate { get; set; }
+        public decimal? MonthlyFee { get; set; }
+    }
+}

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

@@ -0,0 +1,202 @@
+@page "/admin/dashboard"
+@rendermode InteractiveWebAssembly
+@attribute [Authorize]
+@using TaxBaik.Web.Services
+@using TaxBaik.WasmClient.Components.Admin.Shared
+@inject IAdminDashboardClient DashboardClient
+@inject NavigationManager Nav
+
+<PageTitle>대시보드</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Overview</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">대시보드</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">문의 흐름과 콘텐츠 상태를 한 화면에서 확인합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add" Href="/taxbaik/admin/blog/create">
+        새 포스트 작성
+    </MudButton>
+</section>
+
+@if (!string.IsNullOrEmpty(errorMessage))
+{
+    <MudAlert Severity="Severity.Error" Class="mb-4">@errorMessage</MudAlert>
+}
+
+<AdminDataPanel Loading="@isLoading" SkeletonContent="@DashboardSkeleton">
+    <div class="admin-metric-grid">
+        <AdminMetricCard Label="이번달 문의" Value="@summary.ThisMonthInquiries" Caption="월간 상담 유입 (클릭 시 이동)" Accent="accent-blue" Icon="💬" ValueColor="var(--primary-dark)" IconColor="var(--primary-color)" OnClick="@GoInquiries" />
+        <AdminMetricCard Label="신규 문의" Value="@summary.NewInquiries" Caption="처리 대기 (클릭 시 이동)" Accent="accent-amber" Icon="⚠️" ValueColor="var(--tertiary-dark)" IconColor="var(--tertiary-color)" OnClick="@GoNewInquiries" />
+        <AdminMetricCard Label="전체 포스트" Value="@summary.TotalPosts" Caption="콘텐츠 자산 (클릭 시 이동)" Accent="accent-slate" Icon="📄" ValueColor="#455a64" IconColor="#607d8b" OnClick="@GoBlog" />
+        <AdminMetricCard Label="발행된 포스트" Value="@summary.PublishedPosts" Caption="검색 노출 대상 (클릭 시 이동)" Accent="accent-green" Icon="🌐" ValueColor="var(--secondary-dark)" IconColor="var(--secondary-color)" OnClick="@GoBlog" />
+    </div>
+
+    @if (upcomingFilings.Count > 0)
+    {
+        <MudPaper Class="admin-surface mt-4" Elevation="0">
+            <div class="admin-section-header">
+                <div>
+                    <MudText Typo="Typo.h6">이번 달 마감 임박 신고</MudText>
+                    <MudText Typo="Typo.body2">30일 이내 신고 예정 건 (고객명 클릭 시 상세 카드로 연결)</MudText>
+                </div>
+                <MudButton Variant="Variant.Outlined" Color="Color.Primary" Href="/taxbaik/admin/tax-filings">전체 일정 보기</MudButton>
+            </div>
+            <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
+                <thead>
+                    <tr>
+                        <th>고객</th>
+                        <th>신고 유형</th>
+                        <th>기한</th>
+                        <th>D-day</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var f in upcomingFilings)
+                    {
+                        var dday = BusinessDayCalculator.GetDday(DateOnly.FromDateTime(f.DueDate));
+                        var effectiveDueDate = BusinessDayCalculator.GetEffectiveDueDate(DateOnly.FromDateTime(f.DueDate));
+                        <tr>
+                            <td>
+                                <MudLink Href="@($"/taxbaik/admin/clients/{f.ClientId}")" Underline="Underline.Hover" Color="Color.Primary" Class="font-weight-bold">
+                                    @f.ClientName
+                                </MudLink>
+                            </td>
+                            <td>@f.FilingType</td>
+                            <td>@effectiveDueDate.ToDateTime(TimeOnly.MinValue).ToString("yyyy-MM-dd")</td>
+                            <td>
+                                @if (dday < 0)
+                                {
+                                    <MudChip T="string" Size="Size.Small" Color="Color.Dark">기한 초과 (@(-dday)일)</MudChip>
+                                }
+                                else if (dday <= 7)
+                                {
+                                    <MudChip T="string" Size="Size.Small" Color="Color.Error">D-@dday</MudChip>
+                                }
+                                else
+                                {
+                                    <span>D-@dday</span>
+                                }
+                            </td>
+                        </tr>
+                    }
+                </tbody>
+            </MudSimpleTable>
+        </MudPaper>
+    }
+
+    <MudPaper Class="admin-surface mt-4" Elevation="0">
+        <div class="admin-section-header">
+            <div>
+                <MudText Typo="Typo.h6">최근 문의</MudText>
+                <MudText Typo="Typo.body2">최근 유입된 상담 요청을 빠르게 확인합니다. (이름 클릭 시 상세 관리 화면으로 연계)</MudText>
+            </div>
+            <MudButton Variant="Variant.Outlined" Color="Color.Primary" Href="/taxbaik/admin/inquiries">문의 전체 보기</MudButton>
+        </div>
+        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
+            <thead>
+                <tr>
+                    <th>이름</th>
+                    <th>전화</th>
+                    <th>분야</th>
+                    <th>상태</th>
+                    <th>날짜</th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var inquiry in summary.RecentInquiries)
+                {
+                    <tr>
+                        <td>
+                            <MudLink Href="@($"/taxbaik/admin/inquiries?id={inquiry.Id}")" Underline="Underline.Hover" Color="Color.Primary" Class="font-weight-bold">
+                                @inquiry.Name
+                            </MudLink>
+                        </td>
+                        <td>@inquiry.Phone</td>
+                        <td>@inquiry.ServiceType</td>
+                        <td>
+                            <MudChip T="string" Size="Size.Small" Color="@StatusColor(inquiry.Status)">
+                                @GetStatusLabel(inquiry.Status)
+                            </MudChip>
+                        </td>
+                        <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
+                    </tr>
+                }
+            </tbody>
+        </MudSimpleTable>
+    </MudPaper>
+</AdminDataPanel>
+
+@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;
+
+    private RenderFragment DashboardSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 6);
+        builder.AddAttribute(2, "Columns", 4);
+        builder.CloseComponent();
+    };
+
+    private void GoInquiries()
+    {
+        Nav.NavigateTo("/taxbaik/admin/inquiries");
+    }
+
+    private void GoNewInquiries()
+    {
+        Nav.NavigateTo("/taxbaik/admin/inquiries?status=new");
+    }
+
+    private void GoBlog()
+    {
+        Nav.NavigateTo("/taxbaik/admin/blog");
+    }
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                try
+                {
+                    var summaryTask = DashboardClient.GetSummaryAsync();
+                    var filingsTask = DashboardClient.GetUpcomingFilingsAsync(30);
+
+                    await Task.WhenAll(summaryTask, filingsTask);
+                    summary = await summaryTask;
+                    upcomingFilings = (await filingsTask).ToList();
+                }
+                catch (Exception ex)
+                {
+                    errorMessage = "대시보드 데이터를 불러올 수 없습니다.";
+                    Console.Error.WriteLine($"Dashboard error: {ex.Message}");
+                }
+                finally
+                {
+                    isLoading = false;
+                }
+            }
+        }
+    }
+
+    private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);
+
+    private static Color StatusColor(string status) => status switch
+    {
+        "new" => Color.Warning,
+        "consulting" => Color.Info,
+        "contracted" => Color.Success,
+        "rejected" => Color.Error,
+        "closed" => Color.Dark,
+        _ => Color.Default
+    };
+}

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

@@ -1,5 +1,6 @@
 @page "/admin/faqs/create"
 @page "/admin/faqs/{Id:int}/edit"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
@@ -18,13 +19,8 @@
                StartIcon="@Icons.Material.Filled.ArrowBack">목록으로</MudButton>
 </section>
 
+<AdminEditorPanel Loading="@isLoading" SkeletonContent="@FaqSkeleton">
     <MudPaper Class="admin-surface" Elevation="0" Style="max-width:720px;">
-    @if (isLoading)
-    {
-        <MudProgressLinear Indeterminate="true" />
-    }
-    else
-    {
         <MudForm @ref="form" @bind-IsValid="isValid">
             <MudGrid Spacing="3">
                 <MudItem xs="12">
@@ -43,12 +39,7 @@
                                   Placeholder="방문자에게 보여질 답변을 입력하세요." />
                 </MudItem>
                 <MudItem xs="12" md="6">
-                    <MudSelect @bind-Value="faq.Category" Label="카테고리" T="string" Clearable="true">
+                    <CommonCodeSelect @bind-Value="faq.Category" Group="FAQ_CATEGORY" Label="카테고리" Clearable="true" Placeholder="전체" />
-                        @foreach (var cat in FaqService.Categories)
-                        {
-                            <MudSelectItem Value="@cat">@cat</MudSelectItem>
-                        }
-                    </MudSelect>
                 </MudItem>
                 <MudItem xs="12" md="3">
                     <MudNumericField @bind-Value="faq.SortOrder"
@@ -73,8 +64,8 @@
                 </MudItem>
             </MudGrid>
         </MudForm>
-    }
     </MudPaper>
+</AdminEditorPanel>
 
 @code {
     [Parameter] public int? Id { get; set; }
@@ -85,6 +76,14 @@
     private bool isLoading = true;
     private bool isSaving;
 
+    private RenderFragment FaqSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 5);
+        builder.AddAttribute(2, "Columns", 3);
+        builder.CloseComponent();
+    };
+
     protected override async Task OnInitializedAsync()
     {
         if (Id.HasValue)

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

@@ -0,0 +1,239 @@
+@page "/admin/faqs"
+@rendermode InteractiveWebAssembly
+@attribute [Authorize]
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IFaqBrowserClient FaqClient
+@inject NavigationManager Navigation
+@inject IDialogService DialogService
+@inject ISnackbar Snackbar
+
+<PageTitle>FAQ 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">홈페이지</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">FAQ 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">홈페이지 자주 묻는 질문을 등록하고 순서를 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary"
+               StartIcon="@Icons.Material.Filled.Add"
+               Href="/taxbaik/admin/faqs/create">
+        FAQ 등록
+    </MudButton>
+</section>
+
+<div class="d-flex pa-4 gap-4 align-center">
+    <MudTextField @bind-Value="searchQuery" Placeholder="질문 또는 답변 검색..." Adornment="Adornment.Start" 
+                  AdornmentIcon="@Icons.Material.Filled.Search" IconSize="Size.Medium" Class="flex-grow-1" Immediate="true" Clearable="true" />
+</div>
+
+<AdminDataPanel Loading="@(faqs is null)" SkeletonContent="@FaqListSkeleton">
+    @if (faqs is null)
+    {
+    }
+    else if (!FilteredFaqs.Any())
+    {
+        <div class="pa-6 text-center">
+            <MudIcon Icon="@Icons.Material.Filled.QuestionAnswer" Style="font-size:3rem; opacity:.3;" />
+            <MudText Class="mt-2 text-muted">검색 조건에 맞는 FAQ가 없습니다.</MudText>
+        </div>
+    }
+    else
+    {
+        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
+            <thead>
+                <tr>
+                    <th style="width:110px;">순서</th>
+                    <th>질문</th>
+                    <th style="width:130px;">카테고리</th>
+                    <th style="width:90px;">상태</th>
+                    <th style="width:160px;"></th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var item in FilteredFaqs)
+                {
+                    <tr>
+                        <td>
+                            <div class="d-flex align-center justify-start gap-1">
+                                <MudText Typo="Typo.body2" Class="mr-2">@item.SortOrder</MudText>
+                                <MudIconButton Icon="@Icons.Material.Filled.ArrowDropUp" Size="Size.Small" OnClick="@(() => MoveUpAsync(item))" Style="padding:2px;" Dense="true" />
+                                <MudIconButton Icon="@Icons.Material.Filled.ArrowDropDown" Size="Size.Small" OnClick="@(() => MoveDownAsync(item))" Style="padding:2px;" Dense="true" />
+                            </div>
+                        </td>
+                        <td>
+                            <MudText Typo="Typo.body2" Style="max-width:480px; white-space:nowrap; overflow:hidden; text-overflow:ellipsis;">
+                                @item.Question
+                            </MudText>
+                        </td>
+                        <td>
+                            @if (!string.IsNullOrEmpty(item.Category))
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Default">@item.Category</MudChip>
+                            }
+                        </td>
+                        <td>
+                            @if (item.IsActive)
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Success">노출 중</MudChip>
+                            }
+                            else
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Default">비활성</MudChip>
+                            }
+                        </td>
+                        <td>
+                            <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                                <MudButton @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/faqs/{item.Id}/edit"))">
+                                     수정
+                                </MudButton>
+                                <MudButton Color="Color.Error" @onclick="@(() => DeleteAsync(item))">
+                                     삭제
+                                </MudButton>
+                            </MudButtonGroup>
+                        </td>
+                    </tr>
+                }
+            </tbody>
+        </MudSimpleTable>
+        <MudText Typo="Typo.caption" Class="pa-2 text-muted">
+            검색 결과 @(FilteredFaqs.Count())개 · 총 @(faqs.Count)개 · 노출 중 @(faqs.Count(f => f.IsActive))개
+        </MudText>
+    }
+</AdminDataPanel>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<Faq>? faqs;
+    private string searchQuery = "";
+
+    private RenderFragment FaqListSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 5);
+        builder.AddAttribute(2, "Columns", 4);
+        builder.CloseComponent();
+    };
+
+    private IEnumerable<Faq> FilteredFaqs => faqs?
+        .Where(f => string.IsNullOrEmpty(searchQuery) || 
+                    f.Question.Contains(searchQuery, StringComparison.OrdinalIgnoreCase) || 
+                    (f.Answer != null && f.Answer.Contains(searchQuery, StringComparison.OrdinalIgnoreCase)))
+        .OrderBy(f => f.SortOrder) ?? Enumerable.Empty<Faq>();
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadAsync();
+            }
+        }
+    }
+
+    private async Task LoadAsync()
+    {
+        try
+        {
+            faqs = (await FaqClient.GetAllAsync()).OrderBy(f => f.SortOrder).ToList();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            faqs = [];
+        }
+    }
+
+    private async Task MoveUpAsync(Faq item)
+    {
+        if (faqs == null) return;
+        var sorted = faqs.OrderBy(f => f.SortOrder).ToList();
+        var index = sorted.IndexOf(item);
+        if (index <= 0) return;
+
+        var prev = sorted[index - 1];
+        var temp = item.SortOrder;
+        item.SortOrder = prev.SortOrder;
+        prev.SortOrder = temp;
+
+        if (item.SortOrder == prev.SortOrder)
+        {
+            prev.SortOrder = item.SortOrder + 1;
+        }
+
+        try
+        {
+            await FaqClient.UpdateAsync(item.Id, item);
+            await FaqClient.UpdateAsync(prev.Id, prev);
+            Snackbar.Add("순서가 상향되었습니다.", Severity.Success);
+            await LoadAsync();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"순서 조정 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task MoveDownAsync(Faq item)
+    {
+        if (faqs == null) return;
+        var sorted = faqs.OrderBy(f => f.SortOrder).ToList();
+        var index = sorted.IndexOf(item);
+        if (index < 0 || index >= sorted.Count - 1) return;
+
+        var next = sorted[index + 1];
+        var temp = item.SortOrder;
+        item.SortOrder = next.SortOrder;
+        next.SortOrder = temp;
+
+        if (item.SortOrder == next.SortOrder)
+        {
+            next.SortOrder = item.SortOrder + 1;
+        }
+
+        try
+        {
+            await FaqClient.UpdateAsync(item.Id, item);
+            await FaqClient.UpdateAsync(next.Id, next);
+            Snackbar.Add("순서가 하향되었습니다.", Severity.Success);
+            await LoadAsync();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"순서 조정 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteAsync(Faq item)
+    {
+        var confirmed = await DialogService.ShowMessageBox(
+            "FAQ 삭제",
+            $"'{item.Question}' 항목을 삭제하시겠습니까?",
+            yesText: "삭제", cancelText: "취소");
+
+        if (confirmed != true) return;
+
+        try
+        {
+            var success = await FaqClient.DeleteAsync(item.Id);
+            if (success)
+            {
+                Snackbar.Add("FAQ가 삭제되었습니다.", Severity.Success);
+                await LoadAsync();
+            }
+            else
+            {
+                Snackbar.Add("삭제 실패", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+        }
+    }
+}

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

@@ -0,0 +1,60 @@
+@page "/admin/inquiries/create"
+@rendermode InteractiveWebAssembly
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.WasmClient.Components.Admin.Forms
+@inject IInquiryBrowserClient InquiryClient
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<PageTitle>문의 등록</PageTitle>
+
+<AdminCrudPageShell Title="새 문의 등록"
+                    Eyebrow="Customer Relations"
+                    Subtitle="고객 문의를 등록합니다. (전화, 오프라인 등)"
+                    Loading="@false"
+                    OnCancel="@GoBack">
+    <MudPaper Class="pa-4 mt-4" Elevation="1">
+        <InquiryForm ButtonText="등록" OnSubmit="HandleCreate" OnCancel="GoBack" />
+    </MudPaper>
+</AdminCrudPageShell>
+
+@code {
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/inquiries");
+    }
+
+    private async Task HandleCreate(InquiryForm.InquiryFormModel model)
+    {
+        try
+        {
+            var result = await InquiryClient.CreateAsync(new SubmitInquiryDto
+            {
+                Name = model.Name,
+                Phone = model.Phone,
+                Email = model.Email,
+                ServiceType = model.ServiceType,
+                Message = model.Message,
+                SuppressNotification = true
+            });
+
+            if (result == null)
+            {
+                Snackbar.Add("문의가 등록되지 않았습니다.", Severity.Error);
+                return;
+            }
+
+            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.Client/Components/Admin/Pages/Inquiries/InquiryDetail.razor

@@ -1,4 +1,5 @@
 @page "/admin/inquiries/{InquiryId:int}"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Web.Services
 @inject IInquiryBrowserClient InquiryClient
@@ -26,8 +27,7 @@
 
     <MudGrid Class="mt-4">
         <MudItem xs="12" md="8">
-            <MudPaper Class="pa-4" Elevation="1">
+            <AdminDetailSection Title="문의 정보">
-                <MudText Typo="Typo.h6" Class="mb-3">문의 정보</MudText>
                 <MudGrid>
                     <MudItem xs="12" sm="6">
                         <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이름</MudText>
@@ -56,20 +56,18 @@
                         <MudText>@inquiry.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd HH:mm")</MudText>
                     </MudItem>
                 </MudGrid>
-            </MudPaper>
+            </AdminDetailSection>
 
-            <MudPaper Class="pa-4 mt-4" Elevation="1">
+            <AdminDetailSection Title="담당자 메모" CssClass="pa-4 mt-4">
-                <MudText Typo="Typo.h6" Class="mb-3">담당자 메모</MudText>
                 <MudTextField T="string" @bind-Value="adminMemo" Label="내부 메모 (고객에게 미노출)"
                               Lines="4" Variant="Variant.Outlined" />
                 <MudButton Class="mt-2" Variant="Variant.Filled" Color="Color.Primary"
                            OnClick="SaveMemo">메모 저장</MudButton>
-            </MudPaper>
+            </AdminDetailSection>
         </MudItem>
 
         <MudItem xs="12" md="4">
-            <MudPaper Class="pa-4" Elevation="1">
+            <AdminDetailSection Title="처리 상태">
-                <MudText Typo="Typo.h6" Class="mb-3">처리 상태</MudText>
                 <MudStack Spacing="2">
                     @foreach (var (key, label) in InquiryStatusMapper.Labels)
                     {
@@ -81,28 +79,26 @@
                         </MudButton>
                     }
                 </MudStack>
-            </MudPaper>
+            </AdminDetailSection>
 
             @if (inquiry.ClientId == null)
             {
-                <MudPaper Class="pa-4 mt-4" Elevation="1">
+                <AdminDetailSection Title="고객 카드 생성" CssClass="pa-4 mt-4">
-                    <MudText Typo="Typo.h6" Class="mb-3">고객 카드 생성</MudText>
                     <MudText Typo="Typo.body2" Class="mb-3">이 문의를 고객 카드로 등록합니다.</MudText>
                     <MudButton Variant="Variant.Filled" Color="Color.Success" FullWidth="true"
                                OnClick="ConvertToClient">
                         고객으로 등록
                     </MudButton>
-                </MudPaper>
+                </AdminDetailSection>
             }
             else
             {
-                <MudPaper Class="pa-4 mt-4" Elevation="1">
+                <AdminDetailSection Title="연결된 고객" CssClass="pa-4 mt-4">
-                    <MudText Typo="Typo.h6" Class="mb-3">연결된 고객</MudText>
                     <MudButton Variant="Variant.Outlined" Color="Color.Primary" FullWidth="true"
                                Href="@($"/taxbaik/admin/clients/{inquiry.ClientId}")">
                         고객 카드 보기
                     </MudButton>
-                </MudPaper>
+                </AdminDetailSection>
             }
         </MudItem>
     </MudGrid>

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

@@ -1,29 +1,22 @@
 @page "/admin/inquiries/{id:int}/edit"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Application.DTOs
-@using TaxBaik.Application.Services
+@using TaxBaik.WasmClient.Components.Admin.Forms
-@using TaxBaik.Web.Components.Admin.Forms
+@inject IInquiryBrowserClient InquiryClient
-@inject InquiryService InquiryService
 @inject NavigationManager Navigation
 @inject ISnackbar Snackbar
 @inject IDialogService DialogService
 
 <PageTitle>문의 수정</PageTitle>
 
-<section class="admin-page-hero">
+<AdminCrudPageShell Title="문의 수정"
-    <div>
+                    Eyebrow="Customer Relations"
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Customer Relations</MudText>
+                    Subtitle="고객 문의 정보를 수정합니다."
-        <MudText Typo="Typo.h4" Class="admin-page-title">문의 수정</MudText>
+                    Loading="@isLoading"
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 문의 정보를 수정합니다.</MudText>
+                    SkeletonContent="@EditorSkeleton"
-    </div>
+                    OnCancel="@GoBack">
-    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+    @if (inquiry == null)
-</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>
 }
@@ -39,6 +32,7 @@ else
         </MudButton>
     </MudPaper>
 }
+</AdminCrudPageShell>
 
 @code {
     [Parameter]
@@ -48,11 +42,19 @@ else
     private InquiryForm.InquiryFormModel? formModel;
     private bool isLoading = true;
 
+    private RenderFragment EditorSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 5);
+        builder.AddAttribute(2, "Columns", 3);
+        builder.CloseComponent();
+    };
+
     protected override async Task OnInitializedAsync()
     {
         try
         {
-            inquiry = await InquiryService.GetByIdAsync(Id);
+            inquiry = await InquiryClient.GetByIdAsync(Id);
             if (inquiry != null)
             {
                 formModel = new InquiryForm.InquiryFormModel
@@ -89,19 +91,34 @@ else
 
         try
         {
-            inquiry.Name = model.Name;
+            var updated = await InquiryClient.UpdateAsync(inquiry.Id, new UpdateInquiryDto
-            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);
+                Name = model.Name,
+                Phone = model.Phone,
+                Email = model.Email,
+                ServiceType = model.ServiceType,
+                Message = model.Message,
+                Status = model.Status,
+                AdminMemo = model.AdminMemo
+            });
+
+            if (updated == null)
+            {
+                Snackbar.Add("문의 수정에 실패했습니다.", Severity.Error);
+                return;
             }
 
-            await InquiryService.UpdateAdminMemoAsync(inquiry.Id, model.AdminMemo);
+            inquiry = updated;
+            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
+            };
 
             Snackbar.Add("문의가 수정되었습니다.", Severity.Success);
             Navigation.NavigateTo("/taxbaik/admin/inquiries");
@@ -131,7 +148,12 @@ else
 
         try
         {
-            await InquiryService.DeleteAsync(inquiry.Id);
+            var deleted = await InquiryClient.DeleteAsync(inquiry.Id);
+            if (!deleted)
+            {
+                Snackbar.Add("문의 삭제에 실패했습니다.", Severity.Error);
+                return;
+            }
             Snackbar.Add("문의가 삭제되었습니다.", Severity.Success);
             Navigation.NavigateTo("/taxbaik/admin/inquiries");
         }

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

@@ -1,27 +1,19 @@
 @page "/admin/inquiries"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Web.Services
 @inject IInquiryBrowserClient InquiryClient
 
 <PageTitle>문의 관리</PageTitle>
 
-<section class="admin-page-hero">
+<AdminPageHeader Title="문의 관리" Eyebrow="Customer Requests" Subtitle="상담 요청을 상태별로 확인하고 후속 조치를 기록합니다.">
-    <div>
+    <ChildContent>
-        <MudText Typo="Typo.caption" Class="admin-eyebrow">Customer Requests</MudText>
-        <MudText Typo="Typo.h4" Class="admin-page-title">문의 관리</MudText>
-        <MudText Typo="Typo.body2" Class="admin-page-subtitle">상담 요청을 상태별로 확인하고 후속 조치를 기록합니다.</MudText>
-    </div>
         <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.Add"
                    Href="/taxbaik/admin/inquiries/create">새 문의 등록</MudButton>
-</section>
+    </ChildContent>
+</AdminPageHeader>
 
-<MudPaper Class="admin-surface" Elevation="0">
+<AdminDataPanel Loading="@isLoading">
-@if (isLoading)
-{
-    <MudProgressCircular Indeterminate="true" Class="ma-4" />
-}
-else
-{
     <MudTabs Rounded="true" Elevation="0" Class="admin-tabs">
         <MudTabPanel Text="전체">
             <InquiryTable Inquiries="allInquiries" Status="" />
@@ -42,15 +34,30 @@ else
             <InquiryTable Inquiries="allInquiries" Status="closed" />
         </MudTabPanel>
     </MudTabs>
-}
+</AdminDataPanel>
-</MudPaper>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private bool isLoading = true;
     private IReadOnlyList<Domain.Entities.Inquiry> allInquiries = [];
 
     protected override async Task OnInitializedAsync()
     {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadData();
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        isLoading = true;
         try
         {
             var (items, _) = await InquiryClient.GetPagedAsync(1, 200);

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

@@ -0,0 +1,6 @@
+@page "/admin/login"
+@layout TaxBaik.WasmClient.Components.Admin.Layout.BlankLayout
+@attribute [AllowAnonymous]
+@rendermode InteractiveWebAssembly
+<PageTitle>로그인</PageTitle>
+<AdminLoginForm />

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

@@ -1,4 +1,5 @@
 @page "/admin/logout"
+@rendermode InteractiveWebAssembly
 @using TaxBaik.Web.Services
 @inject CustomAuthenticationStateProvider AuthStateProvider
 @inject NavigationManager NavigationManager

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

@@ -1,5 +1,7 @@
 @page "/admin/revenue-trackings"
+@rendermode InteractiveWebAssembly
 @using TaxBaik.Web.Services.AdminClients
+@using TaxBaik.WasmClient.Components.Admin.Shared
 @inject IRevenueTrackingBrowserClient RevenueClient
 @inject IClientBrowserClient ClientClient
 @inject ISnackbar Snackbar
@@ -19,10 +21,9 @@
     </MudButton>
 </section>
 
-<MudPaper Class="admin-surface" Elevation="0">
+<AdminDataPanel Loading="@(revenues is null)" SkeletonContent="@RevenueSkeleton">
     @if (revenues is null)
     {
-        <MudProgressLinear Indeterminate="true" />
     }
     else if (revenues.Count == 0)
     {
@@ -84,7 +85,7 @@
             </Columns>
         </MudDataGrid>
     }
-</MudPaper>
+</AdminDataPanel>
 
 <!-- Create Dialog -->
 <MudDialog @bind-IsVisible="isDialogOpen" Options="new DialogOptions { MaxWidth = MaxWidth.Small, FullWidth = true }">
@@ -96,13 +97,13 @@
             <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">@client.CompanyName</MudSelectItem>
+                    <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" />
-            <MudTextField T="string" @bind-Value="revenueForm.ServiceType" Label="서비스 유형" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" />
+            <CommonCodeSelect @bind-Value="revenueForm.ServiceType" Group="REVENUE_SERVICE_TYPE" Label="서비스 유형" Class="mb-4" />
             <MudDatePicker @bind-Date="revenueForm.DueDate" Label="납부예정일" Variant="Variant.Outlined" FullWidth="true" Class="mb-4" />
         </MudForm>
     </DialogContent>
@@ -113,6 +114,9 @@
 </MudDialog>
 
 @code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
     private List<RevenueTracking>? revenues;
     private List<Client> clients = [];
     private Dictionary<int, string> clientMap = new();
@@ -120,19 +124,34 @@
     private bool isDialogOpen;
     private RevenueForm revenueForm = new();
 
+    private RenderFragment RevenueSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 5);
+        builder.AddAttribute(2, "Columns", 5);
+        builder.CloseComponent();
+    };
+
     protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
             {
                 await LoadData();
             }
+        }
+    }
 
     private async Task LoadData()
     {
         try
         {
             revenues = await RevenueClient.GetAllAsync();
-            var (clientItems, _) = await ClientClient.GetPagedAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
             clients = clientItems.ToList();
-            clientMap = clients.ToDictionary(c => c.Id, c => c.CompanyName ?? "");
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
         }
         catch (Exception ex)
         {
@@ -142,12 +161,27 @@
 
     private void OpenCreateDialog()
     {
-        revenueForm = new();
+        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(
@@ -217,6 +251,12 @@
         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; }

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

@@ -1,4 +1,5 @@
 @page "/admin/season-simulator"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Application.Seasonal
 @using TaxBaik.Application.Services

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

@@ -1,4 +1,5 @@
 @page "/admin/settings"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using System.ComponentModel.DataAnnotations
 @using System.Collections.Generic

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

@@ -0,0 +1,345 @@
+@page "/admin/tax-filing-schedules"
+@rendermode InteractiveWebAssembly
+@using TaxBaik.Web.Services.AdminClients
+@using TaxBaik.Domain.Entities
+@using TaxBaik.WasmClient.Components.Admin.Shared
+@inject ITaxFilingScheduleBrowserClient TaxFilingClient
+@inject IClientBrowserClient ClientClient
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+@attribute [Authorize]
+
+<PageTitle>신고 일정</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">CRM & 세무관리</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">신고 일정</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객별 마감일과 처리 상태를 한 화면에서 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="PrepareCreate" StartIcon="@Icons.Material.Filled.Add" id="btn-add-schedule">
+        새 일정 추가
+    </MudButton>
+</section>
+
+<AdminDataPanel Loading="@(schedules is null)" SkeletonContent="@ScheduleSkeleton">
+@if (schedules is null)
+{
+}
+else
+{
+    <MudGrid Spacing="2" Class="mt-2">
+        <!-- Left: Dense Grid List -->
+        <MudItem XS="12" MD="8">
+            @if (schedules.Count == 0)
+            {
+                <MudAlert Severity="Severity.Info">
+                    <MudIcon Icon="@Icons.Material.Filled.EventBusy" Class="me-2" />
+                    신고 일정이 없습니다.
+                </MudAlert>
+            }
+            else
+            {
+                <MudDataGrid T="TaxFilingSchedule"
+                             Items="@schedules"
+                             Dense="true"
+                             Hover="true"
+                             Striped="true"
+                             Virtualize="true"
+                             RowsPerPage="30"
+                             SelectedItem="@selectedSchedule"
+                             SelectedItemChanged="OnRowSelected"
+                             Class="admin-grid">
+                    <Columns>
+                        <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                        <TemplateColumn Title="고객">
+                            <CellTemplate>
+                                @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                                {
+                                    @clientName
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <PropertyColumn Property="x => x.FilingType" Title="신고 유형" />
+                        <TemplateColumn Title="마감일">
+                            <CellTemplate>
+                                @{
+                                    var effectiveDueDate = BusinessDayCalculator.GetEffectiveDueDate(DateOnly.FromDateTime(context.Item.DueDate));
+                                    var daysLeft = BusinessDayCalculator.GetDday(DateOnly.FromDateTime(context.Item.DueDate));
+                                    var statusColor = daysLeft < 0 ? Color.Error : daysLeft <= 7 ? Color.Warning : Color.Success;
+                                }
+                                <MudChip Size="Size.Small" Color="@statusColor" Variant="Variant.Filled">
+                                    @effectiveDueDate.ToDateTime(TimeOnly.MinValue).ToString("yyyy-MM-dd")
+                                    @if (daysLeft >= 0)
+                                    {
+                                        <span class="ms-1">(D-@daysLeft)</span>
+                                    }
+                                    else
+                                    {
+                                        <span class="ms-1">(마감 @Math.Abs(daysLeft)일 경과)</span>
+                                    }
+                                </MudChip>
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <PropertyColumn Property="x => x.FilingYear" Title="신고연도" />
+                        <TemplateColumn Title="상태">
+                            <CellTemplate>
+                                @if (context.Item.Status == "completed")
+                                {
+                                    <MudChip Size="Size.Small" Color="Color.Success" Variant="Variant.Filled">완료</MudChip>
+                                }
+                                else
+                                {
+                                    <MudChip Size="Size.Small" Color="Color.Default" Variant="Variant.Outlined">대기</MudChip>
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="작업" Sortable="false">
+                            <CellTemplate>
+                                <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                                    @if (context.Item.Status != "completed")
+                                    {
+                                        <MudIconButton Icon="@Icons.Material.Filled.CheckCircle"
+                                                       Color="Color.Success"
+                                                       OnClick="@(async () => await CompleteSchedule(context.Item.Id))"
+                                                       Title="완료" />
+                                    }
+                                    <MudIconButton Icon="@Icons.Material.Filled.Delete"
+                                                   Color="Color.Error"
+                                                   OnClick="@(async () => await DeleteSchedule(context.Item.Id))"
+                                                   Title="삭제" />
+                                </MudButtonGroup>
+                            </CellTemplate>
+                        </TemplateColumn>
+                    </Columns>
+                </MudDataGrid>
+            }
+        </MudItem>
+
+        <!-- Right: Detail Form Panel (Inline Editor) -->
+        <MudItem XS="12" MD="4">
+            <MudPaper Class="pa-4 admin-surface admin-editor-panel" Elevation="0" Style="border: 1px solid var(--border-color); min-height: 400px;">
+                <div class="d-flex align-center justify-space-between mb-4">
+                    <MudText Typo="Typo.h6" Class="font-weight-bold">@(isEditMode ? "신고 일정 상세" : "새 신고 일정 추가")</MudText>
+                    @if (isEditMode)
+                    {
+                        <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Secondary" OnClick="PrepareCreate">
+                            새로 작성
+                        </MudButton>
+                    }
+                </div>
+                <MudForm @ref="form">
+                    <MudSelect T="int?"
+                               @bind-Value="scheduleForm.ClientId"
+                               Label="고객"
+                               Required="true"
+                               Variant="Variant.Outlined"
+                               FullWidth="@true"
+                               Class="mb-3"
+                               RequiredError="고객을 선택하세요."
+                               Disabled="@isEditMode">
+                        @foreach (var client in clients)
+                        {
+                            <MudSelectItem Value="@((int?)client.Id)">@GetClientDisplayName(client)</MudSelectItem>
+                        }
+                    </MudSelect>
+                    <CommonCodeSelect @bind-Value="scheduleForm.FilingType" Group="FILING_TYPE" Label="신고 유형" Class="mb-3" Required="true" />
+                    <MudDatePicker @bind-Date="scheduleForm.DueDate" Label="마감일" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" Required="true" />
+                    <MudNumericField T="int" @bind-Value="scheduleForm.FilingYear" Label="신고연도" Variant="Variant.Outlined" FullWidth="@true" Class="mb-4" Required="true" />
+                    
+                    <div class="d-flex justify-end gap-2">
+                        @if (isEditMode && selectedSchedule?.Status != "completed")
+                        {
+                            <MudButton Variant="Variant.Outlined" Color="Color.Success" OnClick="@(async () => await CompleteSchedule(selectedSchedule?.Id ?? 0))">완료 처리</MudButton>
+                        }
+                        @if (isEditMode)
+                        {
+                            <MudButton Variant="Variant.Outlined" Color="Color.Error" OnClick="@(async () => await DeleteSchedule(selectedSchedule?.Id ?? 0))">삭제</MudButton>
+                        }
+                        else
+                        {
+                            <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="SaveSchedule" id="btn-save-schedule">저장</MudButton>
+                        }
+                    </div>
+                </MudForm>
+            </MudPaper>
+        </MudItem>
+    </MudGrid>
+}
+</AdminDataPanel>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<TaxFilingSchedule>? schedules;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private MudForm? form;
+    private bool isEditMode;
+    private TaxFilingSchedule? selectedSchedule;
+    private TaxFilingScheduleForm scheduleForm = new();
+
+    private RenderFragment ScheduleSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 6);
+        builder.AddAttribute(2, "Columns", 4);
+        builder.CloseComponent();
+    };
+ 
+    protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadData();
+                PrepareCreate();
+            }
+        }
+    }
+
+    private async Task LoadData()
+    {
+        try
+        {
+            schedules = await TaxFilingClient.GetAllAsync();
+            var (clientItems, _) = await ClientClient.GetPagedAsync(pageSize: 1000);
+            clients = clientItems.ToList();
+            clientMap = clients.ToDictionary(c => c.Id, GetClientDisplayName);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"데이터 로드 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private void PrepareCreate()
+    {
+        selectedSchedule = null;
+        isEditMode = false;
+        scheduleForm = new TaxFilingScheduleForm
+        {
+            FilingYear = DateTime.Now.Year,
+            DueDate = DateTime.Today,
+            ClientId = clients.FirstOrDefault()?.Id,
+            FilingType = string.Empty
+        };
+    }
+
+    private void OnRowSelected(TaxFilingSchedule schedule)
+    {
+        if (schedule == null) return;
+        selectedSchedule = schedule;
+        isEditMode = true;
+        scheduleForm = new TaxFilingScheduleForm
+        {
+            ClientId = schedule.ClientId,
+            FilingType = schedule.FilingType,
+            DueDate = schedule.DueDate,
+            FilingYear = schedule.FilingYear
+        };
+    }
+
+    private async Task SaveSchedule()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("필수 항목을 입력해주세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (scheduleForm.ClientId == null) return;
+            var newId = await TaxFilingClient.CreateAsync(
+                scheduleForm.ClientId.Value,
+                scheduleForm.FilingType,
+                scheduleForm.DueDate ?? DateTime.Today,
+                scheduleForm.FilingYear);
+
+            if (newId > 0)
+            {
+                Snackbar.Add("신고 일정이 추가되었습니다.", Severity.Success);
+                PrepareCreate();
+                await LoadData();
+            }
+            else
+            {
+                Snackbar.Add("등록에 실패했습니다.", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task CompleteSchedule(int id)
+    {
+        try
+        {
+            await TaxFilingClient.MarkCompletedAsync(id);
+            Snackbar.Add("신고 일정이 완료 처리되었습니다.", Severity.Success);
+            if (selectedSchedule?.Id == id)
+            {
+                PrepareCreate();
+            }
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"처리 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteSchedule(int id)
+    {
+        var parameters = new DialogParameters
+        {
+            { "Title", "삭제 확인" },
+            { "Message", "이 신고 일정을 삭제하시겠습니까?" }
+        };
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await TaxFilingClient.DeleteAsync(id);
+            Snackbar.Add("신고 일정이 삭제되었습니다.", Severity.Success);
+            if (selectedSchedule?.Id == id)
+            {
+                PrepareCreate();
+            }
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+
+    private class TaxFilingScheduleForm
+    {
+        public int? ClientId { get; set; }
+        public string FilingType { get; set; } = "";
+        public DateTime? DueDate { get; set; }
+        public int FilingYear { get; set; } = DateTime.Now.Year;
+    }
+}

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

@@ -1,5 +1,6 @@
 @using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
+@using TaxBaik.WasmClient.Components.Admin.Shared
 @inject ITaxFilingBrowserClient FilingClient
 @inject ISnackbar Snackbar
 
@@ -21,10 +22,10 @@ else
         <RowTemplate>
             <MudTd>@context.ClientName</MudTd>
             <MudTd>@context.FilingType</MudTd>
-            <MudTd>@context.DueDate.ToString("yyyy-MM-dd")</MudTd>
+            <MudTd>@BusinessDayCalculator.GetEffectiveDueDate(DateOnly.FromDateTime(context.DueDate)).ToDateTime(TimeOnly.MinValue).ToString("yyyy-MM-dd")</MudTd>
             <MudTd>
                 @{
-                    var dday = (context.DueDate.Date - DateTime.Today).Days;
+                    var dday = BusinessDayCalculator.GetDday(DateOnly.FromDateTime(context.DueDate));
                 }
                 @if (dday < 0)
                 {

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

@@ -1,7 +1,9 @@
 @page "/admin/tax-filings"
+@rendermode InteractiveWebAssembly
 @attribute [Authorize]
 @using TaxBaik.Web.Services
 @using TaxBaik.Domain.Entities
+@using TaxBaik.WasmClient.Components.Admin.Shared
 @inject ITaxFilingBrowserClient FilingClient
 @inject IClientBrowserClient ClientClient
 @inject ISnackbar Snackbar
@@ -34,12 +36,7 @@
                                  Variant="Variant.Outlined" />
             </MudItem>
             <MudItem xs="12" sm="6" md="4">
-                <MudSelect T="string" @bind-Value="newFilingType" Label="신고 유형 *" Variant="Variant.Outlined">
+            <CommonCodeSelect @bind-Value="newFilingType" Group="FILING_TYPE" Label="신고 유형 *" />
-                    @foreach (var t in TaxFilingService.FilingTypes)
-                    {
-                        <MudSelectItem Value="@t">@t</MudSelectItem>
-                    }
-                </MudSelect>
             </MudItem>
             <MudItem xs="12" sm="6" md="4">
                 <MudDatePicker @bind-Date="newDueDate" Label="신고 기한 *" DateFormat="yyyy-MM-dd" />
@@ -82,6 +79,10 @@
 
     protected override async Task OnInitializedAsync() => await Reload();
 
+    protected override async Task OnParametersSetAsync()
+    {
+    }
+
     private async Task Reload()
     {
         try
@@ -101,7 +102,7 @@
     {
         try
         {
-            var (items, _) = await ClientClient.GetPagedAsync(1, 20, search: value);
+            var (items, _) = await ClientClient.GetPagedAsync(1, 100, search: value);
             return items;
         }
         catch
@@ -110,6 +111,12 @@
         }
     }
 
+    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.Client/Components/Admin/Pages/TaxProfiles.razor

@@ -0,0 +1,301 @@
+@page "/admin/tax-profiles"
+@rendermode InteractiveWebAssembly
+@using TaxBaik.Web.Services.AdminClients
+@using TaxBaik.WasmClient.Components.Admin.Shared
+@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="PrepareCreate" StartIcon="@Icons.Material.Filled.Add" id="btn-add-profile">
+        새 프로필 추가
+    </MudButton>
+</section>
+
+<AdminDataPanel Loading="@(profiles == null)" SkeletonContent="@ProfileSkeleton">
+@if (profiles == null)
+{
+}
+else
+{
+    <MudGrid Spacing="2" Class="mt-2">
+        <!-- Left: Dense Grid List -->
+        <MudItem XS="12" MD="8">
+            @if (profiles.Count == 0)
+            {
+                <MudAlert Severity="Severity.Info">세무 프로필이 없습니다.</MudAlert>
+            }
+            else
+            {
+                <MudDataGrid T="TaxProfile"
+                    Items="@profiles"
+                    Dense="true"
+                    Hover="true"
+                    Striped="true"
+                    Virtualize="true"
+                    RowsPerPage="30"
+                    SelectedItem="@selectedProfile"
+                    SelectedItemChanged="OnRowSelected"
+                    Class="admin-grid">
+                    <Columns>
+                        <PropertyColumn Property="x => x.Id" Title="ID" Sortable="true" />
+                        <TemplateColumn Title="고객">
+                            <CellTemplate>
+                                @if (clientMap.TryGetValue(context.Item.ClientId, out var clientName))
+                                {
+                                    @clientName
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <PropertyColumn Property="x => x.BusinessType" Title="사업 유형" />
+                        <TemplateColumn Title="위험도">
+                            <CellTemplate>
+                                <MudChip Size="Size.Small" Color="@GetRiskColor(context.Item.TaxRiskLevel)" Variant="Variant.Filled">
+                                    @context.Item.TaxRiskLevel
+                                </MudChip>
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="다음 신고">
+                            <CellTemplate>
+                                @if (context.Item.NextFilingDueDate.HasValue)
+                                {
+                                    @context.Item.NextFilingDueDate.Value.ToString("yyyy-MM-dd")
+                                }
+                            </CellTemplate>
+                        </TemplateColumn>
+                        <TemplateColumn Title="작업" Sortable="false">
+                            <CellTemplate>
+                                <MudIconButton Icon="@Icons.Material.Filled.Delete" Color="Color.Error" Size="Size.Small" OnClick="@(async () => await DeleteProfile(context.Item.Id))" />
+                            </CellTemplate>
+                        </TemplateColumn>
+                    </Columns>
+                </MudDataGrid>
+            }
+        </MudItem>
+
+        <!-- Right: Detail Form Panel (Inline Editor) -->
+        <MudItem XS="12" MD="4">
+            <MudPaper Class="pa-4 admin-surface admin-editor-panel" Elevation="0" Style="border: 1px solid var(--border-color); min-height: 400px;">
+                <div class="d-flex align-center justify-space-between mb-4">
+                    <MudText Typo="Typo.h6" Class="font-weight-bold">@(isEditMode ? "세무 프로필 수정" : "새 세무 프로필 추가")</MudText>
+                    @if (isEditMode)
+                    {
+                        <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Secondary" OnClick="PrepareCreate">
+                            새로 작성
+                        </MudButton>
+                    }
+                </div>
+                <MudForm @ref="form">
+                    <MudSelect T="int?" @bind-Value="profileForm.ClientId" Label="고객" Required="true" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" RequiredError="고객을 선택하세요." Disabled="@isEditMode">
+                        @foreach (var client in clients)
+                        {
+                            <MudSelectItem Value="@((int?)client.Id)">@GetClientDisplayName(client)</MudSelectItem>
+                        }
+                    </MudSelect>
+                    <CommonCodeSelect @bind-Value="profileForm.BusinessType" Group="BUSINESS_TYPE" Label="사업 유형" Class="mb-3" Required="true" />
+                    <CommonCodeSelect @bind-Value="profileForm.TaxRiskLevel" Group="TAX_RISK_LEVEL" Label="위험도" Class="mb-3" />
+                    <MudDatePicker @bind-Date="profileForm.NextFilingDueDate" Label="다음 신고 예정일" Variant="Variant.Outlined" FullWidth="@true" Class="mb-3" />
+                    <MudTextField T="string" @bind-Value="profileForm.SpecialNotes" Label="특수 사항" Variant="Variant.Outlined" FullWidth="@true" Lines="3" Class="mb-4" />
+                    
+                    <div class="d-flex justify-end gap-2">
+                        @if (isEditMode)
+                        {
+                            <MudButton Variant="Variant.Outlined" Color="Color.Error" OnClick="@(async () => await DeleteProfile(selectedProfile?.Id ?? 0))">삭제</MudButton>
+                        }
+                        <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="SaveProfile" id="btn-save-profile">저장</MudButton>
+                    </div>
+                </MudForm>
+            </MudPaper>
+        </MudItem>
+    </MudGrid>
+}
+</AdminDataPanel>
+
+@code {
+    [CascadingParameter]
+    private Task<AuthenticationState>? AuthStateTask { get; set; }
+
+    private List<TaxProfile>? profiles;
+    private List<Client> clients = [];
+    private Dictionary<int, string> clientMap = new();
+    private List<CommonCode> riskLevels = [];
+    private MudForm? form;
+    private bool isEditMode;
+    private TaxProfile? selectedProfile;
+    private TaxProfileForm profileForm = new();
+
+    private RenderFragment ProfileSkeleton => builder =>
+    {
+        builder.OpenComponent<AdminSkeletonRows>(0);
+        builder.AddAttribute(1, "Rows", 6);
+        builder.AddAttribute(2, "Columns", 4);
+        builder.CloseComponent();
+    };
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (AuthStateTask != null)
+        {
+            var authState = await AuthStateTask;
+            if (authState.User.Identity?.IsAuthenticated == true)
+            {
+                await LoadData();
+                PrepareCreate();
+            }
+        }
+    }
+
+    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 PrepareCreate()
+    {
+        selectedProfile = null;
+        isEditMode = false;
+        profileForm = new TaxProfileForm
+        {
+            ClientId = clients.FirstOrDefault()?.Id,
+            TaxRiskLevel = "normal",
+            NextFilingDueDate = DateTime.Today.AddMonths(1)
+        };
+    }
+
+    private void OnRowSelected(TaxProfile profile)
+    {
+        if (profile == null) return;
+        selectedProfile = profile;
+        isEditMode = true;
+        profileForm = new TaxProfileForm
+        {
+            ClientId = profile.ClientId,
+            BusinessType = profile.BusinessType ?? "",
+            TaxRiskLevel = profile.TaxRiskLevel,
+            NextFilingDueDate = profile.NextFilingDueDate,
+            SpecialNotes = profile.SpecialNotes
+        };
+    }
+
+    private async Task SaveProfile()
+    {
+        if (form != null)
+        {
+            await form.Validate();
+            if (!form.IsValid)
+            {
+                Snackbar.Add("고객을 선택하세요.", Severity.Warning);
+                return;
+            }
+        }
+
+        try
+        {
+            if (isEditMode && selectedProfile != null)
+            {
+                await TaxProfileClient.UpdateAsync(selectedProfile.Id, profileForm.BusinessType,
+                    null, profileForm.NextFilingDueDate, profileForm.TaxRiskLevel);
+                Snackbar.Add("세무 프로필이 수정되었습니다.", Severity.Success);
+            }
+            else
+            {
+                if (!profileForm.ClientId.HasValue)
+                {
+                    Snackbar.Add("고객을 선택하세요.", Severity.Warning);
+                    return;
+                }
+                var newId = await TaxProfileClient.CreateAsync(
+                    profileForm.ClientId.Value,
+                    profileForm.BusinessType);
+                if (newId > 0)
+                {
+                    await TaxProfileClient.UpdateAsync(
+                        newId,
+                        profileForm.BusinessType,
+                        null,
+                        profileForm.NextFilingDueDate,
+                        profileForm.TaxRiskLevel);
+                    Snackbar.Add("세무 프로필이 추가되었습니다.", Severity.Success);
+                }
+            }
+            PrepareCreate();
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeleteProfile(int id)
+    {
+        var parameters = new DialogParameters();
+        parameters.Add("Title", "삭제 확인");
+        parameters.Add("Message", "이 세무 프로필을 삭제하시겠습니까?");
+
+        var dialog = await DialogService.ShowAsync<ConfirmDialog>("", parameters);
+        var result = await dialog.Result;
+
+        if (result?.Canceled ?? true)
+            return;
+
+        try
+        {
+            await TaxProfileClient.DeleteAsync(id);
+            Snackbar.Add("세무 프로필이 삭제되었습니다.", Severity.Success);
+            if (selectedProfile?.Id == id)
+            {
+                PrepareCreate();
+            }
+            await LoadData();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private Color GetRiskColor(string riskLevel) => riskLevel switch
+    {
+        "high" => Color.Error,
+        "normal" => Color.Warning,
+        "low" => Color.Success,
+        _ => Color.Default
+    };
+
+    private static string GetClientDisplayName(Client client)
+        => !string.IsNullOrWhiteSpace(client.CompanyName)
+            ? client.CompanyName
+            : !string.IsNullOrWhiteSpace(client.Name)
+                ? client.Name
+                : $"Client #{client.Id}";
+
+    private class TaxProfileForm
+    {
+        public int? ClientId { get; set; }
+        public string BusinessType { get; set; } = "";
+        public string TaxRiskLevel { get; set; } = "normal";
+        public DateTime? NextFilingDueDate { get; set; }
+        public string? SpecialNotes { get; set; }
+    }
+}

TaxBaik.Web.Client/Components/Admin/Routes.razor

@@ -1,8 +1,9 @@
+@namespace TaxBaik.WasmClient.Components.Admin
 @using Microsoft.AspNetCore.Components.Routing
 
-<Router AppAssembly="@typeof(Program).Assembly">
+<Router AppAssembly="@typeof(TaxBaik.WasmClient._Imports).Assembly" @rendermode="new InteractiveWebAssemblyRenderMode(prerender: false)">
     <Found Context="routeData">
-        <AuthorizeRouteView RouteData="@routeData" DefaultLayout="@typeof(TaxBaik.Web.Components.Admin.Layout.MainLayout)">
+        <AuthorizeRouteView RouteData="@routeData" DefaultLayout="@typeof(TaxBaik.WasmClient.Components.Admin.Layout.MainLayout)">
             <NotAuthorized>
                 <RedirectToLogin />
             </NotAuthorized>
@@ -11,7 +12,7 @@
     </Found>
     <NotFound>
         <PageTitle>찾을 수 없음</PageTitle>
-        <LayoutView Layout="@typeof(TaxBaik.Web.Components.Admin.Layout.MainLayout)">
+        <LayoutView Layout="@typeof(TaxBaik.WasmClient.Components.Admin.Layout.MainLayout)">
             <p>요청한 페이지를 찾을 수 없습니다.</p>
         </LayoutView>
     </NotFound>

TaxBaik.Web.Client/Components/Admin/Shared/AdminCrudPageShell.razor

@@ -0,0 +1,43 @@
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">@Eyebrow</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">@Title</MudText>
+        @if (!string.IsNullOrWhiteSpace(Subtitle))
+        {
+            <MudText Typo="Typo.body2" Class="admin-page-subtitle">@Subtitle</MudText>
+        }
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="OnCancel">
+        @CancelText
+    </MudButton>
+</section>
+
+<AdminEditorPanel Loading="@Loading" SkeletonContent="@SkeletonContent">
+    @ChildContent
+</AdminEditorPanel>
+
+@code {
+    [Parameter, EditorRequired]
+    public string Title { get; set; } = "";
+
+    [Parameter, EditorRequired]
+    public string Eyebrow { get; set; } = "";
+
+    [Parameter]
+    public string? Subtitle { get; set; }
+
+    [Parameter, EditorRequired]
+    public EventCallback OnCancel { get; set; }
+
+    [Parameter]
+    public string CancelText { get; set; } = "취소";
+
+    [Parameter]
+    public bool Loading { get; set; }
+
+    [Parameter]
+    public RenderFragment? SkeletonContent { get; set; }
+
+    [Parameter]
+    public RenderFragment? ChildContent { get; set; }
+}

TaxBaik.Web.Client/Components/Admin/Shared/AdminDataPanel.razor

@@ -0,0 +1,28 @@
+<MudPaper Class="admin-surface" Elevation="0">
+    @if (Loading)
+    {
+        @if (SkeletonContent is not null)
+        {
+            @SkeletonContent
+        }
+        else
+        {
+            <AdminSkeletonRows />
+        }
+    }
+    else if (ChildContent is not null)
+    {
+        @ChildContent
+    }
+</MudPaper>
+
+@code {
+    [Parameter]
+    public bool Loading { get; set; }
+
+    [Parameter]
+    public RenderFragment? ChildContent { get; set; }
+
+    [Parameter]
+    public RenderFragment? SkeletonContent { get; set; }
+}