fix: UsePathBase 미들웨어와 중복되는 '/taxbaik' 하드코딩 경로 접두사 제거 (PR #4 보완)

Step 5: E2E Testing Framework
- Create admin-crm-pages.spec.ts with 8 test cases
- Test CRM page loads: TaxProfiles, TaxFilingSchedules, Contracts, ConsultingActivities, RevenueTrackings
- Verify MudDataGrid rendering (with data or empty message)
- Verify create dialog functionality (modal opens on button click)
- Test navigation group visibility and expandability
- Validate no console errors during navigation
- Reuse existing admin-auth helpers (loginThroughAdminUi, navigateInBlazor)

Test Coverage:
1. TaxProfiles page load + add button
2. TaxFilingSchedules page load + D-day tracking UI
3. Contracts page load + MRR display
4. ConsultingActivities page load + activity records
5. RevenueTrackings page load + payment status
6. CRM navigation group (5 links visible + expandable)
7. Modal dialog open (TaxProfiles add flow)
8. No console errors (cross-page navigation)

Test Architecture:
- Reuses existing E2E infrastructure (Playwright config, helpers)
- Follows admin-smoke.spec.ts pattern for consistency
- Uses loginThroughAdminUi() for admin session setup
- Uses navigateInBlazor() for SPA navigation
- Respects E2E_BASE_URL and E2E_ADMIN_PASSWORD env vars
- Timeout: 15s for page load, 5s for modal
- Parallel execution on CI (fullyParallel: true)

Build Integration:
- No breaking changes
- No new dependencies required
- Ready for CI/CD pipeline (GitHub Actions, Gitea CI)
- Supports Green-Blue deployment testing

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

.env.example

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

.gitea/workflows/browser-e2e.yml

@@ -0,0 +1,85 @@
+name: TaxBaik Browser E2E
+
+on:
+  workflow_run:
+    workflows: ["TaxBaik CI/CD"]
+    types:
+      - completed
+
+jobs:
+  browser-e2e:
+    runs-on: ubuntu-latest
+    if: github.event.workflow_run.conclusion == 'success'
+
+    steps:
+      - name: Checkout code
+        uses: actions/checkout@v4
+
+      - name: Setup Node.js
+        uses: actions/setup-node@v4
+        with:
+          node-version: '22'
+          cache: npm
+
+      - name: Cache Playwright browsers
+        uses: actions/cache@v4
+        with:
+          path: |
+            ~/.cache/ms-playwright
+          key: ${{ runner.os }}-playwright-${{ hashFiles('package-lock.json') }}
+          restore-keys: |
+            ${{ runner.os }}-playwright-
+
+      - name: Install Playwright dependencies
+        run: |
+          set -e
+          npm ci
+          npx playwright install chromium --with-deps
+
+      - name: Wait for deployment
+        env:
+          DEPLOY_HOST: ${{ secrets.DEPLOY_HOST }}
+          EXPECTED_VERSION: ${{ github.event.workflow_run.head_sha }}
+        run: |
+          set -e
+          # Extract short commit hash (first 7 characters)
+          SHORT_VERSION=$(echo "$EXPECTED_VERSION" | cut -c1-7)
+          echo "Expected short version: $SHORT_VERSION"
+          for i in $(seq 1 20); do
+            # Suppress stderr and allow failures to handle transition/down periods cleanly
+            VERSION_BODY="$(curl -fsS "http://${DEPLOY_HOST}/taxbaik/version.json" 2>/dev/null || true)"
+            BLOG_STATUS="$(curl -s -o /dev/null -w '%{http_code}' "http://${DEPLOY_HOST}/taxbaik/blog/accountant-mistakes-5" || true)"
+            if echo "$VERSION_BODY" | grep -q "\"version\": \"${SHORT_VERSION}\"" && [ "$BLOG_STATUS" = "200" ]; then
+              echo "✓ Deployment 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}...)"
+              sleep 3
+            fi
+          done
+          echo "✗ TIMEOUT: Deployment failed to publish ${SHORT_VERSION} within 60 seconds" >&2
+          exit 1
+
+      - name: Browser E2E verification
+        env:
+          # Green-Blue 배포 지원: Nginx를 통해 active 포트로 라우팅
+          E2E_BASE_URL: http://${{ secrets.DEPLOY_HOST }}/taxbaik
+          # E2E 테스트는 test_admin 테스트 계정 사용 (실 admin 계정과 분리)
+          E2E_ADMIN_USERNAME: test_admin
+          E2E_ADMIN_PASSWORD: TestAdmin@123456
+        run: |
+          echo "Running E2E tests on Desktop Chrome (production verification)"
+          npx playwright test --project="Desktop Chrome" --reporter=html --reporter=list
+
+      - name: Browser E2E summary
+        if: always()
+        run: |
+          echo "Executed tests:"
+          echo "- admin-login"
+          echo "- admin-smoke"
+          echo "- public-smoke"
+          echo "- blog-seo"
+          echo "- contact-submit"
+          echo "- inquiry-detail"
+          echo "- admin-password-change"

.gitea/workflows/deploy.yml

@@ -1,6 +1,7 @@
 name: TaxBaik CI/CD
 
 on:
+  workflow_dispatch:
   push:
     branches:
       - master
@@ -29,69 +30,198 @@ jobs:
       - name: Test solution
         run: dotnet test TaxBaik.sln -c Release --no-build
 
-      - name: Publish Web (통합 앱)
+      - name: Publish Web
         run: dotnet publish TaxBaik.Web/ -c Release -o ./publish --no-restore
 
-      - name: Copy migrations to publish
+      - name: Write production secrets
         run: |
-          cp -r db/migrations ./publish/migrations || true
+          set -e
+          JWT_SECRET_KEY="${{ secrets.TAXBAIK_JWT_SECRET_KEY }}"
+          TELEGRAM_BOT_TOKEN="${{ secrets.TAXBAIK_TELEGRAM_BOT_TOKEN }}"
+          TELEGRAM_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_CHAT_ID }}"
+          TELEGRAM_INQUIRY_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_INQUIRY_CHAT_ID }}"
+          TELEGRAM_SYSTEM_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_SYSTEM_CHAT_ID }}"
+          [ -z "$JWT_SECRET_KEY" ]        && { echo "Missing TAXBAIK_JWT_SECRET_KEY" >&2;        exit 1; }
+          [ -z "$TELEGRAM_BOT_TOKEN" ]    && { echo "Missing TAXBAIK_TELEGRAM_BOT_TOKEN" >&2;    exit 1; }
+          [ -z "$TELEGRAM_CHAT_ID" ]      && { echo "Missing TAXBAIK_TELEGRAM_CHAT_ID" >&2;      exit 1; }
+          [ -z "$TELEGRAM_INQUIRY_CHAT_ID" ] && TELEGRAM_INQUIRY_CHAT_ID="$TELEGRAM_CHAT_ID"
+          [ -z "$TELEGRAM_SYSTEM_CHAT_ID" ]  && TELEGRAM_SYSTEM_CHAT_ID="-5585148480"
+          JWT_SECRET_KEY="$JWT_SECRET_KEY" \
+          TELEGRAM_BOT_TOKEN="$TELEGRAM_BOT_TOKEN" \
+          TELEGRAM_CHAT_ID="$TELEGRAM_CHAT_ID" \
+          TELEGRAM_INQUIRY_CHAT_ID="$TELEGRAM_INQUIRY_CHAT_ID" \
+          TELEGRAM_SYSTEM_CHAT_ID="$TELEGRAM_SYSTEM_CHAT_ID" \
+          python3 -c '
+          import json, os, pathlib
+          pathlib.Path("./publish/appsettings.Production.json").write_text(
+            json.dumps({
+              "Jwt":      {"SecretKey": os.environ["JWT_SECRET_KEY"]},
+              "Telegram": {
+                "BotToken": os.environ["TELEGRAM_BOT_TOKEN"],
+                "ChatId": os.environ["TELEGRAM_CHAT_ID"],
+                "InquiryChatId": os.environ["TELEGRAM_INQUIRY_CHAT_ID"],
+                "SystemChatId": os.environ["TELEGRAM_SYSTEM_CHAT_ID"]
+              }
+            }, ensure_ascii=False, indent=2),
+            encoding="utf-8"
+          )'
+          test -s ./publish/appsettings.Production.json || { echo "appsettings.Production.json is empty" >&2; exit 1; }
+
+      - name: Copy migrations
+        run: cp -r db/migrations ./publish/migrations || true
 
       - name: Generate build info
         run: |
-          mkdir -p ./publish/wwwroot
           COMMIT_HASH=$(git rev-parse --short HEAD)
           BUILD_TIME=$(date -u +'%Y-%m-%d %H:%M:%S UTC')
-          echo "Version: $COMMIT_HASH" > ./publish/wwwroot/version.txt
+          mkdir -p ./publish/wwwroot
-          echo "Built: $BUILD_TIME" >> ./publish/wwwroot/version.txt
+          printf '{\n  "version": "%s",\n  "built": "%s"\n}\n' "$COMMIT_HASH" "$BUILD_TIME" > ./publish/wwwroot/version.json
-          echo "✓ Version: $COMMIT_HASH"
+          echo "✓ Build: $COMMIT_HASH @ $BUILD_TIME"
 
-      - name: Deploy (CI only, 통합 Web)
+      - name: Setup SSH
+        run: |
+          mkdir -p ~/.ssh
+          SSH_KEY_B64="${{ secrets.DEPLOY_SSH_KEY_B64 }}"
+          SSH_KEY_RAW="${{ secrets.DEPLOY_SSH_KEY }}"
+          if [ -n "$SSH_KEY_B64" ]; then
+            printf '%s' "$SSH_KEY_B64" | base64 -d > ~/.ssh/id_ed25519
+          elif [ -n "$SSH_KEY_RAW" ]; then
+            if printf '%s' "$SSH_KEY_RAW" | grep -q 'BEGIN .*PRIVATE KEY'; then
+              printf '%b\n' "$SSH_KEY_RAW" > ~/.ssh/id_ed25519
+            else
+              printf '%s' "$SSH_KEY_RAW" | base64 -d > ~/.ssh/id_ed25519
+            fi
+          else
+            echo "Missing DEPLOY_SSH_KEY_B64 or DEPLOY_SSH_KEY" >&2; exit 1
+          fi
+          sed -i 's/\r$//' ~/.ssh/id_ed25519
+          chmod 600 ~/.ssh/id_ed25519
+          ssh-keyscan -H "${{ secrets.DEPLOY_HOST }}" >> ~/.ssh/known_hosts 2>/dev/null || true
+
+      - name: Package artifact
+        run: |
+          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)
-          DEPLOY_HOME="/home/kjh2064"
+          COMMIT=$(git rev-parse --short HEAD)
-          DEPLOY_DIR="$DEPLOY_HOME/deployments/taxbaik_${TIMESTAMP}"
           DEPLOY_HOST="${{ secrets.DEPLOY_HOST }}"
           DEPLOY_USER="${{ secrets.DEPLOY_USER }}"
+          TELEGRAM_BOT_TOKEN="${{ secrets.TAXBAIK_TELEGRAM_BOT_TOKEN }}"
+          TELEGRAM_SYSTEM_CHAT_ID="${{ secrets.TAXBAIK_TELEGRAM_SYSTEM_CHAT_ID }}"
+          TELEGRAM_CHAT_ID="${TELEGRAM_SYSTEM_CHAT_ID:--5585148480}"
 
-          echo "=== Deploying TaxBaik v$(git rev-parse --short HEAD) ==="
+          send_telegram() {
-          mkdir -p ~/.ssh
+            local text="$1"
-          printf '%s' "${{ secrets.DEPLOY_SSH_KEY_B64 }}" | base64 -d > ~/.ssh/id_ed25519
+            if [ -z "$TELEGRAM_BOT_TOKEN" ]; then
-          chmod 600 ~/.ssh/id_ed25519
+              echo "Skipping Telegram notification: missing TAXBAIK_TELEGRAM_BOT_TOKEN" >&2
-          ssh-keyscan -H "$DEPLOY_HOST" >> ~/.ssh/known_hosts 2>/dev/null || true
+              return 0
+            fi
 
-          tar -czf taxbaik_publish.tgz -C ./publish .
+            curl -fsS -X POST "https://api.telegram.org/bot${TELEGRAM_BOT_TOKEN}/sendMessage" \
-          scp -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes taxbaik_publish.tgz "$DEPLOY_USER@$DEPLOY_HOST:/tmp/taxbaik_publish_${TIMESTAMP}.tgz"
+              -d "chat_id=${TELEGRAM_CHAT_ID}" \
-          ssh -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes "$DEPLOY_USER@$DEPLOY_HOST" "
+              --data-urlencode "text=${text}" \
-            set -e
+              -d "parse_mode=HTML" >/dev/null || true
-            mkdir -p '$DEPLOY_DIR'
+          }
-            tar -xzf '/tmp/taxbaik_publish_${TIMESTAMP}.tgz' -C '$DEPLOY_DIR'
-            rm -f '/tmp/taxbaik_publish_${TIMESTAMP}.tgz'
-            ln -sfn '$DEPLOY_DIR' '$DEPLOY_HOME/taxbaik_active'
-            sudo systemctl restart taxbaik
-          "
-          sleep 5
-          echo "✓ Deployed to $DEPLOY_HOST:$DEPLOY_DIR"
 
-      - name: Verify deployment
+          notify_failure() {
-        run: |
+            local exit_code=$?
+            send_telegram "❌ <b>TaxBaik 배포 실패</b>
+
+            커밋: <code>${COMMIT}</code>
+            시간: <code>${TIMESTAMP}</code>
+            단계: CI/CD deploy"
+            exit "$exit_code"
+          }
+
+          trap notify_failure ERR
+
+          echo "=== Deploying TaxBaik $COMMIT ($TIMESTAMP) ==="
+
+          # 1. 아티팩트 업로드
+          scp -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes \
+            taxbaik_deploy.tgz "$DEPLOY_USER@$DEPLOY_HOST:/tmp/taxbaik_${TIMESTAMP}.tgz"
+
+          # 2. 서버에서 배포 + 헬스 체크 (SSH 1회 연결로 처리, Green-Blue 지원)
+          ssh -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes \
+              -o ServerAliveInterval=10 \
+              "$DEPLOY_USER@$DEPLOY_HOST" bash << REMOTE
           set -e
-          DEPLOY_HOST="${{ secrets.DEPLOY_HOST }}"
+          DEPLOY_HOME="/home/kjh2064"
-          DEPLOY_USER="${{ secrets.DEPLOY_USER }}"
+          DEPLOY_DIR="\$DEPLOY_HOME/deployments/taxbaik_${TIMESTAMP}"
-          mkdir -p ~/.ssh
+          TIMESTAMP="${TIMESTAMP}"
-          printf '%s' "${{ secrets.DEPLOY_SSH_KEY_B64 }}" | base64 -d > ~/.ssh/id_ed25519
+
-          chmod 600 ~/.ssh/id_ed25519
+          echo "--- [1/5] 압축 해제 ---"
-          ssh-keyscan -H "$DEPLOY_HOST" >> ~/.ssh/known_hosts 2>/dev/null || true
+          mkdir -p "\$DEPLOY_DIR"
-          sleep 10
+          tar -xzf "/tmp/taxbaik_\${TIMESTAMP}.tgz" -C "\$DEPLOY_DIR"
-          HOME_STATUS=$(ssh -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes "$DEPLOY_USER@$DEPLOY_HOST" "curl -s -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/" || echo "000")
+          rm -f "/tmp/taxbaik_\${TIMESTAMP}.tgz"
-          LOGIN_STATUS=$(ssh -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes "$DEPLOY_USER@$DEPLOY_HOST" "curl -s -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/admin/login" || echo "000")
+
-          ADMIN_TEST_PASSWORD="${{ secrets.TAXBAIK_ADMIN_TEST_PASSWORD }}"
+          echo "--- [2/5] 운영 설정 검증 ---"
-          AUTH_BODY=$(ssh -i ~/.ssh/id_ed25519 -o StrictHostKeyChecking=yes "$DEPLOY_USER@$DEPLOY_HOST" "python3 -c \"import json, urllib.request; req = urllib.request.Request('http://127.0.0.1:5001/taxbaik/api/auth/login', data=json.dumps({'username':'admin','password':'${ADMIN_TEST_PASSWORD}'}).encode(), headers={'Content-Type':'application/json'}, method='POST'); print(urllib.request.urlopen(req, timeout=20).read().decode())\"" || echo "")
+          test -s "\$DEPLOY_DIR/appsettings.Production.json" \
-          echo "Home Status: $HOME_STATUS"
+            || { echo "FATAL: appsettings.Production.json 없음" >&2; exit 1; }
-          echo "Login Status: $LOGIN_STATUS"
+
-          echo "Auth Body: $AUTH_BODY"
+          echo "--- [3/5] 심볼릭 링크 전환 ---"
-          if [ "$HOME_STATUS" = "200" ] && [ "$LOGIN_STATUS" = "200" ] && echo "$AUTH_BODY" | grep -q '"token"'; then
+          ln -sfn "\$DEPLOY_DIR" "\$DEPLOY_HOME/taxbaik_active"
-            echo "✓ Service is running"
+
-          else
+          echo "--- [4/5] 서비스 재시작 ---"
-            echo "⚠ Service may not be running (home: $HOME_STATUS, login: $LOGIN_STATUS, auth: $AUTH_BODY)"
+          sudo /usr/bin/systemctl restart taxbaik
-          fi
+
+          echo "--- [5/5] 헬스 체크 (최대 60초) ---"
+          ATTEMPTS=20
+          for i in \$(seq 1 \$ATTEMPTS); do
+            STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/ 2>/dev/null || echo "000")
+            if [ "\$STATUS" = "200" ]; then
+              echo "✓ [1/4] 메인 페이지 로드 완료"
+
+              # 검증 1: CSS 파일 로드
+              CSS_STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/css/admin.css 2>/dev/null || echo "000")
+              if [ "\$CSS_STATUS" != "200" ]; then
+                echo "❌ CSS 파일 로드 실패 (상태: \$CSS_STATUS)" >&2
+                exit 1
+              fi
+              echo "✓ [2/4] CSS 파일 로드 완료"
+
+              # 검증 2: 버전 정보
+              if [ ! -s "\$DEPLOY_DIR/wwwroot/version.json" ]; then
+                echo "❌ version.json 누락" >&2
+                exit 1
+              fi
+              echo "✓ [3/4] 버전 정보 확인 완료"
+
+              # 검증 3: 관리자 로그인 페이지
+              LOGIN_STATUS=\$(curl -sf -o /dev/null -w '%{http_code}' http://127.0.0.1:5001/taxbaik/admin/login 2>/dev/null || echo "000")
+              if [ "\$LOGIN_STATUS" != "200" ]; then
+                echo "❌ 관리자 로그인 페이지 로드 실패 (상태: \$LOGIN_STATUS)" >&2
+                exit 1
+              fi
+              echo "✓ [4/4] 관리자 페이지 로드 완료"
+
+              echo "✓ 서비스 정상 (시도 \$i/\$ATTEMPTS)"
+              # 구 배포 디렉토리 정리 (최근 5개 보존)
+              ls -1dt \$DEPLOY_HOME/deployments/taxbaik_* 2>/dev/null \
+                | tail -n +6 | xargs rm -rf 2>/dev/null || true
+              exit 0
+            fi
+            if [ "\$i" -eq "\$ATTEMPTS" ]; then
+              echo "=== FATAL: 서비스가 \$ATTEMPTS회 시도 후에도 응답하지 않음 ===" >&2
+              echo "--- systemd 상태 ---" >&2
+              systemctl is-active taxbaik >&2 || true
+              echo "--- 최근 로그 50줄 ---" >&2
+              journalctl -u taxbaik --no-pager -n 50 >&2
+              exit 1
+            fi
+            echo "  대기 중... (\$i/\$ATTEMPTS, HTTP \$STATUS)"
+            sleep 3
+          done
+          REMOTE
+
+          echo "✓ 배포 완료: taxbaik_${TIMESTAMP} @ $DEPLOY_HOST"
+          send_telegram "✅ <b>TaxBaik 배포 완료</b>
+
+          커밋: <code>${COMMIT}</code>
+          시간: <code>${TIMESTAMP}</code>
+          대상: <code>${DEPLOY_HOST}</code>
+          채널: <code>${TELEGRAM_CHAT_ID}</code>"

.gitignore

@@ -33,6 +33,9 @@ artifacts/
 # Test results
 TestResults/
 *.trx
+playwright-report/
+test-results/
+.playwright-cli/
 
 # IDE
 .vscode/
@@ -46,6 +49,9 @@ Thumbs.db
 packages/
 .nuget/
 
+# Node / Playwright
+node_modules/
+
 # Publish
 publish/
 PublishProfiles/

DEPLOYMENT_GUIDE.md

@@ -62,7 +62,7 @@ sudo systemctl reload nginx
 
 2. 배포 워크플로우는 자동으로 실행:
    ```
-   master 브랜치 push → build → publish → restart
+   master 브랜치 push → build → test → publish → restart → health check → Playwright
    ```
 
 수동 배포는 비상 롤백 외에는 사용하지 않습니다. 배포 이슈는 Gitea Actions 로그로 해결합니다.
@@ -96,14 +96,15 @@ curl -X POST http://178.104.200.7/taxbaik/api/auth/login \
   -H "Content-Type: application/json" \
   -d "{\"username\":\"admin\",\"password\":\"<TAXBAIK_ADMIN_TEST_PASSWORD>\"}"
 
-# 문의 폼 제출 테스트
+# Playwright 브라우저 검증
-curl -X POST http://178.104.200.7/taxbaik/contact \
+npm run test:e2e
-  -H "Content-Type: application/x-www-form-urlencoded" \
-  -d "name=테스트&phone=010-1234-5678&service_type=사업자세무&message=테스트"
 
-# DB에서 확인
+# 필요한 경우 개별 테스트 실행
-ssh kjh2064@178.104.200.7
+npx playwright test tests/e2e/admin-login.spec.ts
-psql -U taxbaik -d taxbaikdb -c "SELECT * FROM inquiries ORDER BY created_at DESC LIMIT 1;"
+npx playwright test tests/e2e/admin-smoke.spec.ts
+npx playwright test tests/e2e/public-smoke.spec.ts
+npx playwright test tests/e2e/blog-seo.spec.ts
+npx playwright test tests/e2e/contact-submit.spec.ts
 ```
 
 ### 블로그 포스트 확인
@@ -112,7 +113,7 @@ psql -U taxbaik -d taxbaikdb -c "SELECT * FROM inquiries ORDER BY created_at DES
 # 초기 5개 포스트 확인
 curl http://178.104.200.7/taxbaik/blog
 
-# 첫 번째 포스트 상세 (slug: accountant-mistakes-5)
+# 첫 번째 포스트 상세
 curl http://178.104.200.7/taxbaik/blog/accountant-mistakes-5
 ```
 

DEPLOYMENT_SUMMARY.md

@@ -1,22 +1,25 @@
-# TaxBaik 배포 완료 보고서
+# TaxBaik 배포 요약
 
-## 📊 최종 완성 현황
+> 이 문서는 현재 WBS 기준의 검증 문서가 아니라, 과거 배포 요약의 기록이다.
+> 최신 상태는 `ROADMAP_WBS.md`와 CI 로그를 기준으로 판단한다.
 
-### ✅ W0-W6 모든 단계 완료
+## 📊 과거 기록 현황
+
+### ⚠️ 과거 기준 기록
 
 | 단계 | 항목 | 상태 |
 |------|------|------|
-| W0 | 프로젝트 기반 구축 | ✅ 완료 |
+| W0 | 프로젝트 기반 구축 | 과거 기록 |
-| W1 | LLM 개발 지침 (CLAUDE.md) | ✅ 완료 |
+| W1 | LLM 개발 지침 (CLAUDE.md) | 과거 기록 |
-| W2 | 도메인/인프라/서비스 레이어 | ✅ 완료 |
+| W2 | 도메인/인프라/서비스 레이어 | 과거 기록 |
-| **W3** | **공개 홈페이지 (Razor Pages SSR)** | ✅ **배포됨** |
+| **W3** | **공개 홈페이지 (Razor Pages SSR)** | 과거 기록 |
-| **W4** | **관리자 백오피스 (Blazor Server)** | ✅ **배포됨** |
+| **W4** | **관리자 백오피스 (Blazor Server)** | 과거 기록 |
-| **W5** | **스타일링 및 모바일 UX** | ✅ **완성됨** |
+| **W5** | **스타일링 및 모바일 UX** | 과거 기록 |
-| **W6** | **출시 준비 (E2E 테스트)** | ✅ **검증됨** |
+| **W6** | **출시 준비 (E2E 테스트)** | 과거 기록 |
 
 ---
 
-## 🚀 배포된 엔드포인트 (모두 HTTP 200)
+## 🚀 과거 배포 엔드포인트 기록
 
 ### 공개 사이트
 - 🏠 **홈페이지**: http://178.104.200.7/taxbaik
@@ -28,11 +31,11 @@
 ### 관리자
 - 🔐 **로그인**: http://178.104.200.7/taxbaik/admin/login
 - 📊 **대시보드**: http://178.104.200.7/taxbaik/admin/dashboard
-- 👤 **기본 계정**: admin / admin123
+- 계정 정보는 문서에 기록하지 않고 Gitea Secrets 또는 서버 환경변수로만 관리한다.
 
 ---
 
-## 📁 기술 구현
+## 📁 과거 기술 구성 기록
 
 ### 공개 사이트
 - **기술**: ASP.NET Core 10 Razor Pages (SSR)
@@ -55,16 +58,16 @@
 
 ---
 
-## 📊 데이터베이스
+## 📊 과거 데이터베이스 기록
 
 ### 초기 데이터
-- ✅ **5개 카테고리**: 사업자세무, 부동산세금, 종합소득세, 부가가치세, 가족자산증여
+- 5개 카테고리: 사업자세무, 부동산세금, 종합소득세, 부가가치세, 가족자산증여
-- ✅ **5개 블로그 포스트**: 초기 콘텐츠 포함
+- 5개 블로그 포스트: 초기 콘텐츠 포함
-- ✅ **1개 관리자 계정**: admin/admin123
+- 관리자 계정: 비밀번호는 문서화하지 않는다.
 
 ---
 
-## 🔧 배포 절차
+## 🔧 과거 배포 절차 기록
 
 1. **로컬 빌드**
    ```bash
@@ -98,18 +101,18 @@ e7e01d0 마이그레이션 및 보안 수정
 
 ## ✨ 주요 특징
 
-- ✅ SEO 최적화 (Server-Side Rendering)
+- SEO 항목 (Server-Side Rendering)
-- ✅ 무중단 배포 (Shadow Copy)
+- 심링크 기반 배포
-- ✅ 반응형 모바일 UI
+- 반응형 모바일 UI
-- ✅ 한국어 완전 지원
+- 한국어 UI
-- ✅ 자동 마이그레이션
+- 자동 마이그레이션
-- ✅ 안전한 인증 (쿠키 + 인증)
+- 인증 항목
-- ✅ 체계적인 레이어 구조
+- 레이어 구조
-- ✅ 프로덕션 준비 완료
+- 기록용 요약일 뿐, 현재 완료 판정 기준은 아니다.
 
 ---
 
-## 🎯 다음 단계 (향후 개선)
+## 🎯 향후 개선 후보
 
 1. BCrypt 실제 인증 개선
 2. Blog CRUD 관리자 기능 완성
@@ -120,5 +123,5 @@ e7e01d0 마이그레이션 및 보안 수정
 
 ---
 
-**배포 완료**: 2026-06-26
+**기록일**: 2026-06-26
-**상태**: ✅ 운영 중
+**상태**: 기록용 요약

FINAL_SUMMARY.md

@@ -1,34 +1,34 @@
-# TaxBaik 최종 완성 보고서
+# TaxBaik 과거 완료 요약 기록
 
 **프로젝트**: 세무사 백원숙 전문성 표현 홈페이지  
-**완성일**: 2026-06-26  
+**기록일**: 2026-06-26  
-**상태**: ✅ **프로덕션 준비 완료**
+**상태**: 과거 기록. 현재 완료 판정은 `ROADMAP_WBS.md`와 CI/Playwright 로그를 기준으로 한다.
 
 ---
 
 ## 📌 프로젝트 개요
 
-### 비즈니스 목표
+### 비즈니스 목표 기록
-- ✅ 온라인 전문성 표현
+- 온라인 전문성 표현
-- ✅ 블로그 SEO 유입
+- 블로그 SEO 유입
-- ✅ 전국 고객 확보
+- 전국 고객 확보
 
 ### 핵심 포지셔닝
 > "사업자 세금 + 부동산 + 가족자산 = 맞춤형 세무 파트너"
 
 ---
 
-## 🎯 완료된 작업 (W0~W6)
+## 🎯 과거 기준 작업 기록 (W0~W6)
 
 | 단계 | 작업 | 상태 | 커밋 수 |
 |------|------|------|--------|
-| **W0** | 프로젝트 기반 구축 | ✅ | 3 |
+| **W0** | 프로젝트 기반 구축 | 과거 기록 | 3 |
-| **W1** | LLM 개발 지침 작성 | ✅ | 1 |
+| **W1** | LLM 개발 지침 작성 | 과거 기록 | 1 |
-| **W2** | Domain/Infrastructure/Application | ✅ | 2 |
+| **W2** | Domain/Infrastructure/Application | 과거 기록 | 2 |
-| **W3** | 공개 홈페이지 (Razor Pages) | ✅ | 4 |
+| **W3** | 공개 홈페이지 (Razor Pages) | 과거 기록 | 4 |
-| **W4** | 관리자 백오피스 (Blazor) | ✅ | 3 |
+| **W4** | 관리자 백오피스 (Blazor) | 과거 기록 | 3 |
-| **W5** | 스타일링 & 성능 최적화 | ✅ | 1 |
+| **W5** | 스타일링 & 성능 최적화 | 과거 기록 | 1 |
-| **W6** | 배포 준비 & CI/CD | ✅ | 5 |
+| **W6** | 배포 준비 & CI/CD | 과거 기록 | 5 |
 
 **총 커밋**: 19개 (모두 한국어)
 
@@ -95,24 +95,23 @@ TaxBaik.Admin/               95 KB   (Blazor Server)
 ## ✨ 주요 기능
 
 ### 공개 사이트
-- ✅ SEO 최적화 블로그 (5개 카테고리)
+- SEO 블로그
-- ✅ 온라인 상담 신청 폼
+- 온라인 상담 신청 폼
-- ✅ 반응형 디자인 (모바일 375px+)
+- 반응형 디자인
-- ✅ 성능 최적화 (gzip, lazy load)
+- 성능 최적화 항목
 
 ### 관리자 백오피스
-- ✅ 대시보드 (KPI 카드)
+- 대시보드
-- ✅ 블로그 CRUD
+- 블로그 관리
-- ✅ 문의 관리 (상태 변경)
+- 문의 관리
-- ✅ 사이트 설정
+- 사이트 설정
 
 ### 보안 & 성능
-- ✅ SQL Injection 방지 (파라미터화 쿼리)
+- SQL Injection 방지 항목
-- ✅ CSRF 보호 ([ValidateAntiForgeryToken])
+- 인증/인가 항목
-- ✅ Cookie 기반 인증 (8시간 세션)
+- gzip 응답 압축
-- ✅ gzip 응답 압축
+- 이미지 lazy load
-- ✅ 이미지 lazy load
+- 폰트 preconnect
-- ✅ 폰트 preconnect
 
 ---
 
@@ -130,7 +129,7 @@ Gitea Actions 트리거
 4. 심링크 스왑
 5. systemctl restart
     ↓
-배포 완료 (무중단)
+배포 기록 생성
 ```
 
 ### 자동 마이그레이션
@@ -143,53 +142,53 @@ schema_migrations 테이블 확인
     ↓
 미실행 마이그레이션 자동 실행
     ↓
-DB 준비 완료
+DB 준비 기록 생성
 ```
 
 ---
 
-## 📊 코드 품질
+## 📊 과거 코드 품질 기록
 
 | 항목 | 상태 | 세부 |
 |------|------|------|
-| **빌드** | ✅ | 0 errors, 12 warnings (NuGet 보안 정보) |
+| **빌드** | 과거 기록 | 최신 상태는 CI 로그 기준 |
-| **보안** | ✅ | SQL injection 방지, CSRF 보호, 인증 |
+| **보안** | 과거 기록 | 최신 상태는 코드 리뷰와 테스트 기준 |
-| **성능** | ✅ | gzip, lazy load, 메모리 캐시 |
+| **성능** | 과거 기록 | 최신 상태는 WBS 검증 기준 |
-| **SEO** | ✅ | 메타 태그, sitemap, robots.txt |
+| **SEO** | 과거 기록 | 최신 상태는 `blog-seo` Playwright 기준 |
-| **테스트** | ✅ | 구조적 검증 완료 |
+| **테스트** | 과거 기록 | 최신 상태는 Playwright/CI 기준 |
-| **문서** | ✅ | 1,500+ 라인 (개발 + 배포 가이드) |
+| **문서** | 과거 기록 | 최신 상태는 `ROADMAP_WBS.md` 기준 |
 
 ---
 
-## 🎯 수락 기준
+## 🎯 과거 수락 기준 기록
 
 ### 기술적 요구사항
-- [x] ASP.NET Core 8 + C#11 기반
+- ASP.NET Core 기반
-- [x] Dapper + PostgreSQL 사용
+- Dapper + PostgreSQL 사용
-- [x] Razor Pages SSR (공개 사이트)
+- Razor Pages SSR (공개 사이트)
-- [x] Blazor Server (관리자)
+- Blazor Server (관리자)
-- [x] 계층화된 아키텍처 (Domain → Infrastructure → Application → Web/Admin)
+- 계층화된 아키텍처
-- [x] 모든 UI 문자열 한국어
+- UI 문자열 한국어
 
 ### 기능 요구사항
-- [x] 블로그 (5개 카테고리, SEO 최적화)
+- 블로그
-- [x] 온라인 문의 폼
+- 온라인 문의 폼
-- [x] 관리자 백오피스 (블로그 + 문의 관리)
+- 관리자 백오피스
-- [x] 반응형 디자인
+- 반응형 디자인
-- [x] 성능 최적화
+- 성능 최적화
 
 ### 배포 요구사항
-- [x] CI/CD 파이프라인 (Gitea Actions)
+- CI/CD 파이프라인
-- [x] 자동 마이그레이션
+- 자동 마이그레이션
-- [x] 무중단 배포 (심링크 스왑)
+- 심링크 배포
-- [x] systemd 서비스 파일
+- systemd 서비스 파일
-- [x] Nginx 리버스 프록시 설정
+- Nginx 리버스 프록시 설정
 
 ### 문서 요구사항
-- [x] CLAUDE.md (개발 지침)
+- CLAUDE.md
-- [x] DEPLOYMENT_GUIDE.md (배포 가이드)
+- DEPLOYMENT_GUIDE.md
-- [x] README.md (프로젝트 개요)
+- README.md
-- [x] 서버 설치 스크립트
+- 서버 설치 스크립트
 
 ---
 
@@ -229,54 +228,41 @@ b300cd7 완성: 빌드 성공 및 최종 통합 (W0~W6 완료)
 
 ---
 
-## 🎊 최종 체크리스트
+## 과거 체크리스트 기록
 
-### 개발 완료
+### 개발 기록
-- [x] 코드 작성
+- 코드 작성 기록
-- [x] 로컬 빌드 성공
+- 로컬 빌드 기록
-- [x] Git 커밋/푸시
+- Git 커밋/푸시 기록
 
-### 검증 완료
+### 검증 기록
-- [x] 아키텍처 검증
+- 아키텍처 검토 기록
-- [x] 코드 구조 검증
+- 코드 구조 검토 기록
-- [x] 보안 검증
+- 보안 검토 기록
-- [x] 성능 검증
+- 성능 검토 기록
-- [x] SEO 검증
+- SEO 검토 기록
 
 ### 배포 준비
-- [x] CI/CD 파이프라인
+- CI/CD 파이프라인
-- [x] 자동 마이그레이션
+- 자동 마이그레이션
-- [x] 배포 스크립트
+- 배포 스크립트
-- [x] 배포 가이드
+- 배포 가이드
-- [x] 모니터링 설정
+- 모니터링 설정
 
-### 문서 완성
+### 문서 기록
-- [x] README.md
+- README.md
-- [x] CLAUDE.md
+- CLAUDE.md
-- [x] DEPLOYMENT_GUIDE.md
+- DEPLOYMENT_GUIDE.md
-- [x] PRODUCTION_CHECKLIST.md
+- PRODUCTION_CHECKLIST.md
-- [x] SERVER_SETUP.sh
+- SERVER_SETUP.sh
 
 ---
 
-## 🎯 다음 단계
+## 현재 후속 기준
 
-### 즉시 실행 (서버에서)
+1. `ROADMAP_WBS.md`의 미완료 항목을 기준으로 작업한다.
-```bash
+2. 완료 판정은 CI 배포, 배포 검증, Playwright E2E 통과 후에만 한다.
-bash SERVER_SETUP.sh           # 자동 설치
+3. 서버 수동 변경은 비상 롤백을 제외하고 금지한다.
-sudo systemctl start taxbaik   # 서비스 시작
-curl http://localhost:5001     # 접근 확인
-```
-
-### Gitea Actions 활성화
-1. Secrets 추가: DEPLOY_USER, DEPLOY_HOST, DEPLOY_SSH_KEY
-2. master 브랜치 푸시 → 자동 배포 트리거
-
-### 운영 단계
-1. 초기 로그인 (admin/admin123)
-2. 블로그 포스트 작성
-3. SEO 최적화
-4. 모니터링 시작
 
 ---
 
@@ -289,8 +275,6 @@ curl http://localhost:5001     # 접근 확인
 
 ---
 
-**프로젝트 상태**: ✅ **완성 (COMPLETE)**
+**프로젝트 상태**: 진행 중
 
-모든 제안된 작업이 우선순위 순서대로 완료되었습니다.
+이 문서는 과거 완료 요약으로 남기고, 현재 진행 상태는 `ROADMAP_WBS.md`를 따른다.
-
-배포 준비가 완료되었으므로, 서버에서 `SERVER_SETUP.sh`를 실행하면 즉시 운영을 시작할 수 있습니다.

README.md

@@ -2,6 +2,8 @@
 
 **온라인 세무 상담 플랫폼** | 블로그 SEO 최적화 | 전국 고객 확보
 
+CI deploy trigger verification note.
+
 ---
 
 ## 개요
@@ -119,6 +121,7 @@ createdb taxbaikdb
 psql -d taxbaikdb -f db/migrations/V001__InitialSchema.sql
 psql -d taxbaikdb -f db/migrations/V002__SeedData.sql
 psql -d taxbaikdb -f db/migrations/V003__SeedAdminAndBlogPosts.sql
+psql -d taxbaikdb -f db/migrations/V004__CreateSiteSettings.sql
 
 # 3. 환경 변수 설정
 export ConnectionStrings__Default="Host=localhost;Database=taxbaikdb;Username=postgres;Password=password"
@@ -147,13 +150,16 @@ dotnet run --project TaxBaik.Web
 
 배포는 **Gitea Actions CI/CD**만 사용합니다.
 
-master 브랜치에 푸시하면 자동으로:
+master 브랜치에 푸시하면 파이프라인이 다음 단계를 수행합니다.
-1. ✅ .NET 빌드 (Release)
+1. .NET 빌드 (Release)
-2. ✅ 단위 테스트 실행
+2. 단위 테스트 실행
-3. ✅ `TaxBaik.Web` 게시
+3. Playwright 브라우저 검증 실행
-4. ✅ 원격 서버 배포 디렉토리 업로드 및 `taxbaik_active` 심링크 교체
+4. `TaxBaik.Web` 게시
-5. ✅ systemd `taxbaik` 단일 서비스 재시작
+5. 원격 서버 배포 디렉토리 업로드 및 `taxbaik_active` 심링크 교체
-6. ✅ `/taxbaik/`, `/taxbaik/admin/login`, `/taxbaik/api/auth/login` 헬스 체크
+6. systemd `taxbaik` 단일 서비스 재시작
+7. `/taxbaik/`, `/taxbaik/admin/login`, `/taxbaik/blog/{slug}`, `/taxbaik/api/auth/login` 검증
+
+배포 완료 판정은 위 단계가 모두 성공하고, 배포본 기준 Playwright E2E가 통과했을 때만 한다.
 
 **필수 Gitea Secrets 설정:**
 - `DEPLOY_USER`: kjh2064
@@ -332,6 +338,6 @@ echo $ConnectionStrings__Default
 
 ---
 
-**최종 상태**: ✅ **프로덕션 준비 완료**
+**최종 상태**: 진행 중
 
-모든 커밋이 한국어로 작성되었으며, Gitea에 업로드된 상태입니다.
+완료 판정은 실제 빌드, 테스트, 배포 검증, 브라우저 E2E 통과로만 한다.

ROADMAP_WBS.md

@@ -0,0 +1,524 @@
+# TaxBaik 개선 로드맵 WBS
+
+이 문서는 "완료 보고"가 아니라 검증 가능한 작업 목록이다. 각 WBS는 성공 기준을 통과해야 완료로 본다.
+
+---
+
+## 완료 판정 원칙
+
+- 코드 변경만으로 완료 처리하지 않는다.
+- 서버 배포 대상 기능은 CI/CD 성공과 실제 동작 확인을 요구한다.
+- API 기능은 단위 테스트 또는 통합 테스트와 함께 실제 HTTP 호출 결과를 확인한다.
+- DB 변경은 마이그레이션과 롤백 위험을 문서화한다.
+- 비밀값은 Gitea Secrets 또는 서버 환경변수로만 관리한다.
+
+---
+
+## ── 홈페이지 · SEO · UX ───────────────────────────
+
+## WBS-UX-01 공개 홈페이지 UX/SEO 검증
+
+목표: 공개 홈페이지가 검색 유입과 상담 전환에 맞는 구조인지 검증한다.
+
+성공 기준:
+- 홈/블로그 목록/블로그 상세/상담 문의 페이지 200
+- 주요 페이지 title/description 존재
+- 모바일 viewport에서 주요 CTA가 보인다.
+- 상담 문의 제출 Playwright E2E가 통과한다.
+- 블로그 상세 SEO 메타 검증이 배포본 기준으로 통과한다.
+
+Todo:
+- [x] 공개 페이지 Playwright smoke E2E 추가
+- [x] 상담 문의 제출 E2E 추가
+- [x] 블로그 상세 SEO 메타 검증 추가
+
+검증 파일:
+- `tests/e2e/public-smoke.spec.ts`
+- `tests/e2e/blog-seo.spec.ts`
+- `tests/e2e/contact-submit.spec.ts`
+- `tests/e2e/inquiry-detail.spec.ts`
+
+## WBS-UX-02 홈페이지 FAQ 섹션 (정적)
+
+목표: 방문자가 상담 전 자주 묻는 질문에서 직접 답을 얻고 전환율을 높인다.
+
+성공 기준:
+- 홈페이지에 4개 FAQ 아코디언 표시 (기장료, 양도세 상담, 무료 상담, 첫 상담 준비물)
+- 아코디언 열림/닫힘 동작
+- 모바일에서 가독성 확인
+
+Todo:
+- [x] Index.cshtml에 FAQ 아코디언 섹션 추가 (최종 CTA 앞)
+- [x] site.css faq-accordion / faq-item / faq-question / faq-answer 스타일
+- [x] 배포 완료 (`12070b7`)
+- [ ] 배포 후 브라우저 아코디언 동작 확인
+
+## WBS-UX-04 개인정보처리방침·이용약관 페이지
+
+목표: 법적 의무를 충족하고 방문자 신뢰를 높이는 정책 페이지를 제공한다.
+
+성공 기준:
+- `/taxbaik/privacy` 개인정보처리방침 페이지 정상 렌더링 (200)
+- `/taxbaik/terms` 이용약관 페이지 정상 렌더링 (200)
+- 푸터에 두 페이지 링크 표시
+- 개인정보처리방침: 수집 항목, 이용 목적, 보유 기간, 파기 방법, 책임자 정보 포함
+- 이용약관: 목적, 서비스 범위, 면책 조항, 저작권, 준거법 포함
+
+Todo:
+- [x] Privacy.cshtml + Privacy.cshtml.cs (Razor Page)
+- [x] Terms.cshtml + Terms.cshtml.cs (Razor Page)
+- [x] _Footer.cshtml에 링크 이미 존재 확인
+- [ ] 배포 후 /taxbaik/privacy, /taxbaik/terms 접근 확인
+
+## WBS-UX-03 FAQ 관리 (어드민 CRUD)
+
+목표: 세무사가 관리자 화면에서 FAQ 항목을 직접 등록·수정·삭제·순서 조정한다.
+홈페이지 FAQ가 하드코딩에서 DB 기반으로 전환되어, 코드 수정 없이 운영 가능해진다.
+
+설계 방향:
+- FAQ 항목: 질문(question), 답변(answer), 정렬 순서(sort_order), 활성화 여부(is_active)
+- 홈페이지는 is_active=TRUE 항목을 sort_order 오름차순으로 표시
+- 카테고리 태그(선택): "기장·세금신고", "부동산", "증여·상속", "기타" — 홈페이지에서 탭 필터 가능
+
+성공 기준:
+- 관리자 `/taxbaik/admin/faqs` 목록/생성/수정/삭제/순서변경 동작
+- 홈페이지 FAQ 섹션이 DB에서 로드 (하드코딩 제거)
+- 비활성 항목은 홈페이지 미표시
+- sort_order 기준 정렬
+
+DB 스키마:
+- `faqs` 테이블 (V007 마이그레이션)
+  - id SERIAL PK
+  - question VARCHAR(300) NOT NULL
+  - answer TEXT NOT NULL
+  - category VARCHAR(50)  — 기장·세금신고, 부동산, 증여·상속, 기타
+  - sort_order INT DEFAULT 0
+  - is_active BOOLEAN DEFAULT TRUE
+  - created_at TIMESTAMPTZ
+  - updated_at TIMESTAMPTZ
+
+Todo:
+- [x] V007__CreateFaqs.sql 마이그레이션 (기본 FAQ 4개 시드 포함)
+- [x] Faq 엔티티 (Domain)
+- [x] IFaqRepository 인터페이스 (Domain)
+- [x] FaqRepository 구현 (Infrastructure) — sort_order 정렬, CRUD
+- [x] FaqService 구현 (Application) — Categories 상수, 유효성 검사
+- [x] FaqList.razor 관리자 목록 (활성/비활성 상태 칩, 삭제 확인)
+- [x] FaqEdit.razor 관리자 등록/수정 (질문/답변/카테고리/순서/활성 토글)
+- [x] Index.cshtml FAQ 섹션 하드코딩 → DB 루프로 교체 (빈 DB에도 안전)
+- [x] IndexModel FaqService 주입, Task.WhenAll 병렬 로드
+- [x] MainLayout.razor FAQ 관리 메뉴 추가 (홈페이지 그룹 하위)
+- [ ] 배포 후 관리자에서 FAQ 추가 → 홈페이지 반영 확인
+
+---
+
+## ── 시즌별 마케팅 ───────────────────────────────
+
+## WBS-MKT-01 시즌별 홈페이지 자동 전환
+
+목표: 세무 신고 시즌마다 홈페이지 Hero·CTA·서비스 카드 순서가 자동 변경된다.
+
+성공 기준:
+- 7개 시즌(vat-2nd, year-end-settlement, corporate-tax, income-tax, vat-1st, comprehensive-real-estate-tax, year-end-gift) 날짜 판정 정확
+- 시즌 중 Hero에 UrgencyBadge 표시
+- D-7일 이내 긴박감 메시지 표시
+- FocusService 기준 서비스 카드 순서 자동 정렬
+- 최종 CTA 시즌 문구 전환
+
+Todo:
+- [x] TaxSeason / TaxSeasonCalendar 정의
+- [x] CurrentSeasonDto / SeasonalMarketingService 구현
+- [x] Index.cshtml Hero 시즌 분기 렌더링
+- [x] Index.cshtml 서비스 카드 cardOrder 정렬 로직
+- [x] Index.cshtml 최종 CTA 시즌 전환
+- [x] CLAUDE.md 섹션 13 세무 캘린더 하네스
+- [ ] 배포 후 시즌 날짜 경계값 수동 확인
+
+## WBS-MKT-04 시즌 시뮬레이터 (어드민)
+
+목표: 관리자가 날짜를 선택해 홈페이지 시즌 화면을 사전에 확인하고 콘텐츠 준비를 계획한다.
+
+배경: 7개 시즌이 자동 전환되므로, 실제 날짜가 되기 전 미리 Hero 화면을 확인하는 도구가 필요하다.
+
+성공 기준:
+- 관리자 `/taxbaik/admin/season-simulator` 접근 가능
+- 날짜 선택 시 해당 날짜의 Hero 섹션 미리보기 렌더링
+- 각 시즌 버튼 클릭으로 해당 시즌 첫날로 즉시 이동
+- 비시즌 날짜 선택 시 기본 Hero 미리보기 표시
+- 연간 시즌 타임라인 테이블 표시
+
+Todo:
+- [x] SeasonSimulator.razor 어드민 페이지 구현
+- [x] 날짜 선택 → 실시간 Hero 미리보기
+- [x] 시즌 빠른 이동 버튼 (7개 시즌)
+- [x] 연간 타임라인 테이블 (활성/비활성 구분)
+- [x] MainLayout.razor 시즌 시뮬레이터 메뉴 추가 (홈페이지 그룹 하위)
+- [ ] 배포 후 관리자에서 시뮬레이터 동작 확인
+
+## WBS-MKT-02 관리자 공지사항 (Announcement)
+
+목표: 운영자가 홈페이지 최상단 배너를 등록·수정·삭제할 수 있다.
+
+성공 기준:
+- 관리자 `/taxbaik/admin/announcements` 목록/생성/수정/삭제 동작
+- is_active=TRUE + 기간 조건(starts_at~ends_at)에 해당하는 공지만 홈페이지에 노출
+- 유형(info/banner/urgent) 별 색상 배지 표시
+- 홈페이지 최상단 announcement-bar 노출
+
+Todo:
+- [x] V005__CreateAnnouncements.sql 마이그레이션
+- [x] Announcement 엔티티, IAnnouncementRepository, AnnouncementRepository
+- [x] AnnouncementService 구현
+- [x] AnnouncementList.razor, AnnouncementEdit.razor 관리자 화면
+- [x] Index.cshtml 공지사항 배너 렌더링
+- [x] MainLayout.razor 공지사항 메뉴 추가
+- [ ] 배포 후 공지 등록 → 홈 노출 확인
+
+## WBS-MKT-03 블로그 시즌 연동
+
+목표: 시즌 활성 중 홈페이지 블로그 섹션이 시즌 관련 글을 우선 노출한다.
+
+배경: 세무 시즌에 맞는 콘텐츠를 전면에 배치해 상담 전환율과 SEO 체류시간을 높인다.
+
+성공 기준:
+- 시즌 중: 해당 카테고리 글 최대 2개(이번 시즌 추천 배지) + 최신 글로 3개 채움
+- 평상시: 최신 글 3개 (기존 동작)
+- 시즌별 전체 글 보기 버튼 (`/taxbaik/blog?category=<slug>`)
+- 배너 헤더가 시즌명 표시
+
+카테고리 → 시즌 슬러그 매핑:
+- `vat-2nd` / `vat-1st` → `vat`
+- `income-tax` → `income-tax`
+- `year-end-settlement` / `corporate-tax` → `business-tax`
+- `comprehensive-real-estate-tax` → `real-estate-tax`
+- `year-end-gift` → `family-asset`
+
+Todo:
+- [x] TaxSeason.RelatedCategorySlug 추가
+- [x] TaxSeasonCalendar 각 시즌에 카테고리 슬러그 매핑
+- [x] CurrentSeasonDto.RelatedCategorySlug 추가
+- [x] SeasonalMarketingService에 RelatedCategorySlug 전달
+- [x] IBlogPostRepository.GetByCategorySlugAsync 추가
+- [x] BlogPostRepository.GetByCategorySlugAsync 구현
+- [x] BlogService.GetSeasonalPostsAsync 추가
+- [x] IndexModel SeasonalPosts/RecentPosts 분리 로드
+- [x] Index.cshtml 블로그 섹션 시즌 분기 렌더링
+- [x] site.css 블로그 시즌 강조 스타일 추가
+- [ ] 배포 후 시즌 활성 날짜에 블로그 카드 "이번 시즌 추천" 배지 확인
+
+---
+
+## ── 운영 인프라 ─────────────────────────────────
+
+## WBS-OPS-01 배포 검증 게이트 고도화
+
+목표: curl/API만이 아니라 실제 브라우저 검증까지 통과해야 배포를 성공으로 본다.
+
+성공 기준:
+- `dotnet build TaxBaik.sln -c Release` 경고 0, 오류 0
+- `dotnet test TaxBaik.sln -c Release --no-build` 전체 통과
+- CI 배포 후 Playwright가 `/taxbaik/admin/login`에서 실제 로그인 수행
+- 로그인 후 `/taxbaik/admin/dashboard` 도달
+- 브라우저 console error 및 page error 0개
+
+Todo:
+- [x] Playwright Test 프로젝트 추가
+- [x] 관리자 로그인 E2E 추가
+- [x] CI 배포 후 Playwright 실행 단계 추가
+- [x] Playwright가 발견한 Blazor DI 결함 수정
+- [ ] CI run에서 Playwright 전체 통과 확인
+- [ ] 배포 검증에 블로그 상세/문의/비밀번호 변경 성공 기준 반영 확인
+
+## WBS-OPS-02 배포 502 / Nginx 유지보수 페이지
+
+목표: CI 배포 중 502 Bad Gateway 대신 한국어 유지보수 페이지를 제공한다.
+
+성공 기준:
+- Nginx error_page 502/503 → maintenance.html 직접 서빙
+- 배포 중 방문자는 유지보수 페이지(15초 자동 새로고침)를 본다.
+- 배포 완료 후 정상 서비스 복구
+
+Todo:
+- [x] maintenance.html 작성
+- [x] Nginx error_page 502 503 @taxbaik_maintenance 설정
+- [x] 서버 측 헬스 루프 (40회×3초) 단일 SSH 연결로 처리
+- [x] CI 배포 단계 헬스 체크 고도화
+
+## WBS-OPS-03 관리자 401 수정
+
+목표: 직접 URL 접근 시 관리자 Blazor 페이지가 401로 차단되지 않는다.
+
+성공 기준:
+- `/taxbaik/admin/announcements` 등 직접 접근 시 Blazor Shell 200 응답
+- 미인증 사용자는 로그인 페이지로 리다이렉트
+
+Todo:
+- [x] MapRazorComponents().AllowAnonymous() 적용
+- [x] AuthorizeRouteView → RedirectToLogin 인증 흐름 확인
+
+---
+
+## ── 인증 · 관리자 ─────────────────────────────────
+
+## WBS-AUTH-01 인증/비밀번호 운영 안정화
+
+목표: DB 직접 수정 대신 API로 관리자 인증 운영 작업을 수행한다.
+
+성공 기준:
+- 비밀번호 변경 API가 현재 비밀번호를 요구한다.
+- 비밀번호 재설정 API는 운영 secret 없이는 동작하지 않는다.
+- 실패 응답은 민감 정보를 노출하지 않는다.
+
+Todo:
+- [x] 로그인 API 검증
+- [x] 비밀번호 변경 API 추가
+- [x] 재설정 API 추가
+- [x] 관리자 UI에 비밀번호 변경 화면 추가
+- [x] 비밀번호 변경 Playwright E2E 추가
+
+## WBS-ADMIN-01 관리자 Blazor 안정화
+
+목표: 관리자 화면을 일반 웹페이지처럼 명시적 사용자 액션에만 갱신하고, circuit 예외를 배포 전 차단한다.
+
+성공 기준:
+- 관리자 주요 메뉴 대시보드/블로그/문의/설정/공지사항 circuit error 0개
+- 저장/삭제/상태 변경 액션은 성공/실패 메시지를 표시한다.
+
+Todo:
+- [x] 중복 `/admin` 라우트 제거
+- [x] MudBlazor DI 타입 오류 수정
+- [x] 관리자 메뉴 smoke E2E 추가
+- [x] 설정 저장 TODO를 실제 DB 기반 기능으로 전환
+
+---
+
+## ── 고객지원 백오피스 (CRM) ──────────────────────
+
+> **배경**: 세무사 사무실에서 고객 정보와 상담 이력이 파편화(메모장·카톡·기억)되면 마감 누락, 서비스 연속성 단절, 재계약 기회 손실이 발생한다.
+> 30년 경력 세무사가 혼자 또는 소수 인원으로 운영할 때 가장 먼저 필요한 것은 고객 카드와 상담 이력이다.
+
+## WBS-CRM-01 고객 카드 (Client Card) — Phase 1
+
+목표: 고객별 기본 정보·서비스 유형·상태를 한 화면에서 관리한다.
+
+성공 기준:
+- 관리자 `/taxbaik/admin/clients` 목록/검색/생성/수정/삭제 동작
+- 고객 카드: 이름, 회사명, 연락처, 이메일, 서비스 유형, 세금 유형, 상태, 유입 경로, 메모
+- 상태 필터(활성/비활성)로 목록 조회
+- 고객 저장 시 updated_at 자동 갱신
+
+DB 스키마:
+- `clients` 테이블 (V006 마이그레이션)
+- 컬럼: id, name, company_name, phone, email, service_type, tax_type, status, source, memo, created_at, updated_at
+
+Todo:
+- [x] V006__CreateClients.sql 마이그레이션
+- [x] Client 엔티티 (Domain)
+- [x] IClientRepository 인터페이스 (Domain) — GetPagedAsync 검색+상태 필터
+- [x] ClientRepository 구현 (Infrastructure) — ILIKE 검색, 페이징
+- [x] ClientService 구현 (Application) — ServiceTypes/TaxTypes/Sources 상수
+- [x] ClientList.razor 관리자 목록 화면 — 검색바, 상태 필터, 페이징
+- [x] ClientEdit.razor 관리자 등록/수정 화면 — 기본/세무/관리 섹션
+- [x] MainLayout.razor 고객 관리 NavGroup 추가
+- [ ] 배포 후 고객 등록 → 목록 조회 확인
+
+## WBS-CRM-02 상담 이력 (Consultation Log) — Phase 1
+
+목표: 고객별 상담 일자·내용·결과·수수료를 기록해 "이 고객 지난번에 뭐 상담했더라?"를 해결한다.
+
+성공 기준:
+- 고객 상세에서 상담 이력 목록/추가/삭제 동작
+- 상담 이력 필드: 날짜, 서비스 유형, 상담 요약, 결과(계약/보류/거절/완료), 수수료
+- 이력 없는 고객은 빈 목록 표시
+
+DB 스키마:
+- `consultations` 테이블 (V008 마이그레이션)
+- 컬럼: id, client_id(FK), consultation_date, service_type, summary, result, fee, created_at
+
+Todo:
+- [x] V008__CreateConsultations.sql 마이그레이션
+- [x] Consultation 엔티티 (Domain)
+- [x] IConsultationRepository 인터페이스 (Domain)
+- [x] ConsultationRepository 구현 (Infrastructure)
+- [x] ConsultationService 구현 (Application)
+- [x] ClientDetail.razor (고객 상세 + 상담 이력 추가/삭제)
+- [x] DI 등록 (Infrastructure + Application)
+- [ ] 배포 후 고객 상세에서 상담 이력 추가 확인
+
+## WBS-CRM-03 문의 → 고객 전환 — Phase 1
+
+목표: 홈페이지 문의 접수 건을 클릭 한 번으로 고객 카드로 등록한다.
+
+성공 기준:
+- 문의 상세에 "고객으로 등록" 버튼 표시
+- 버튼 클릭 시 고객 카드 자동 생성 후 연결
+- 이미 연결된 고객이 있으면 버튼 대신 고객 카드 링크 표시
+- inquiries 테이블에 client_id, admin_memo, updated_at 컬럼 추가
+
+Todo:
+- [x] V009__AddClientIdToInquiries.sql 마이그레이션
+- [x] Inquiry 엔티티 client_id, admin_memo, updated_at 추가
+- [x] IInquiryRepository.LinkClientAsync, UpdateAdminMemoAsync 추가
+- [x] InquiryRepository 구현
+- [x] InquiryService.LinkClientAsync, UpdateAdminMemoAsync 추가
+- [x] ClientService.CreateFromInquiryAsync 추가
+- [x] InquiryDetail.razor "고객으로 등록" 버튼 + 담당자 메모 추가
+- [ ] 배포 후 문의 → 고객 전환 흐름 확인
+
+---
+
+## ── 고객지원 백오피스 Phase 2 ──────────────────────
+
+## WBS-CRM-04 신고 일정 캘린더 — Phase 2
+
+목표: 고객별 신고 예정일과 마감일을 추적해 가산세 리스크를 방지한다.
+
+성공 기준:
+- 관리자에서 고객별 세금 신고 일정 등록/수정/완료 처리
+- D-Day 표시 (D-7일 이내 강조)
+- 이번 달 마감 목록을 대시보드 위젯으로 표시
+
+DB 스키마:
+- `tax_filings` 테이블 (V010 마이그레이션)
+- 컬럼: id, client_id(FK), filing_type, due_date, status(pending/filed/overdue), memo
+
+Todo:
+- [x] V010__CreateTaxFilings.sql
+- [x] TaxFiling 엔티티 (Domain)
+- [x] ITaxFilingRepository, TaxFilingRepository 구현
+- [x] TaxFilingService 구현 (Application)
+- [x] TaxFilingList.razor (관리자 신고 일정 화면 + 상태별 탭)
+- [x] FilingTable.razor (D-Day 강조, 완료 처리, 삭제)
+- [x] Dashboard.razor에 30일 이내 마감 위젯 추가
+- [x] MainLayout.razor 신고 일정 메뉴 추가
+- [x] DI 등록
+- [ ] 배포 후 신고 일정 등록 → D-Day 표시 확인
+
+## WBS-CRM-05 문의 접수 현황 강화 — Phase 2
+
+목표: 문의 상태를 세분화하고 담당자 메모를 기록해 처리 흐름을 추적한다.
+
+성공 기준:
+- 문의 상태: 신규/상담중/계약완료/거절/종결 5단계
+- 목록에서 상태 탭 필터로 빠른 분류
+- 상태 변경 시 updated_at 자동 기록
+
+Todo:
+- [x] V011__ExtendInquiryStatus.sql 마이그레이션 (contacted→consulting, completed→closed, admin_memo/updated_at 추가)
+- [x] InquiryStatus enum 5단계 확장
+- [x] InquiryStatusMapper 5단계 레이블 + TryParse 업데이트
+- [x] InquiryList.razor 5단계 탭 (신규/상담중/계약완료/거절/종결)
+- [x] InquiryDetail.razor 5단계 상태 버튼 + 색상 구분
+- [x] Dashboard.razor 상태 레이블 5단계 반영
+
+---
+
+## ── 고객지원 백오피스 Phase 3 ──────────────────────
+
+## WBS-CRM-06 텔레그램 자동 리포트 — Phase 3
+
+목표: 세무사에게 일/주 단위 신규 문의·처리 현황·마감 임박 건을 텔레그램으로 전송한다.
+
+성공 기준:
+- 매일 오전 9시 신규 문의 수, 처리 대기 수 자동 전송
+- 매주 월요일 주간 리포트 (신규 고객, 이번 주 마감 신고 건)
+- 텔레그램 전송 실패 시 로그만 남기고 앱 정상 운영 유지
+
+Todo:
+- [ ] BackgroundService 또는 Hangfire 기반 스케줄러 추가
+- [ ] 일간/주간 리포트 메시지 템플릿
+- [ ] TelegramNotificationService에 리포트 메서드 추가
+
+## WBS-CRM-07 고객 포털 (읽기 전용) — Phase 3
+
+목표: 기장 고객이 본인 신고 현황과 중요 알림을 직접 확인한다.
+
+성공 기준:
+- 고객 전용 URL + 인증(소셜 로그인 또는 링크 토큰)
+- 본인 신고 일정, 상담 요약(세무사 허용 항목만) 조회
+- 개인정보 열람 범위는 세무사가 허용한 항목만
+
+Todo:
+- [ ] 고객 포털 설계 (인증 방식 결정 — WBS-CRM-08 선행)
+- [ ] 고객 전용 Razor Pages 추가
+- [ ] 세무사 허용 권한 설정 UI
+
+## WBS-CRM-08 고객 회원가입 · 소셜 로그인 — Phase 3
+
+목표: 고객 포털 접근을 위한 회원가입과 소셜 로그인을 제공한다.
+가입 마찰을 최소화해 상담 접수 → 고객 포털 전환율을 높인다.
+
+설계 방향:
+- 가입 입력 최소화: 이름 + 연락처(또는 이메일) 2필드면 충분
+- 소셜 로그인 우선: 비밀번호 없이 바로 가입
+- 기본 계정(이메일/비밀번호) 옵션도 제공 (소셜 없는 사용자 대비)
+- 고객 포털 전용 인증 — 관리자(admin_users)와 완전히 분리
+
+지원 소셜 로그인:
+- 네이버 (Naver OAuth 2.0) — 국내 주요 채널
+- 카카오 (Kakao Login) — 기존 카카오 채널 연계
+- 구글 (Google OAuth 2.0) — 해외·젊은 고객층
+
+성공 기준:
+- 소셜 로그인 3종 모두 동작 (네이버·카카오·구글)
+- 이메일/비밀번호 기본 계정 가입 + 로그인 동작
+- 가입 폼: 이름·연락처 2필드만 요구 (소셜 프로필에서 자동 채우기)
+- 로그인 후 고객 포털 (`/taxbaik/portal`) 접근
+- 고객 계정이 백오피스 clients 테이블 레코드와 연결
+- 회원 계정 미인증 상태에서 포털 접근 시 로그인 페이지 리다이렉트
+
+DB 스키마:
+- `portal_users` 테이블 (V011 마이그레이션)
+  - id, client_id(FK, nullable), email, name, phone, provider(naver/kakao/google/local), provider_id, password_hash(nullable), created_at
+- 소셜 로그인 provider_id는 각 플랫폼 식별자
+
+기술 결정:
+- ASP.NET Core OAuth Middleware (Microsoft.AspNetCore.Authentication.OAuth)
+- 네이버: 커스텀 OAuth handler (공식 패키지 없음, 직접 구현)
+- 카카오: AspNet.Security.OAuth.Kakao 패키지
+- 구글: Microsoft.AspNetCore.Authentication.Google 패키지
+- 고객 포털 세션: HttpOnly Cookie 기반 (JWT localStorage와 분리)
+
+환경 변수 필요 (Gitea Secrets 추가):
+- `NAVER_CLIENT_ID` / `NAVER_CLIENT_SECRET`
+- `KAKAO_CLIENT_ID` / `KAKAO_CLIENT_SECRET`
+- `GOOGLE_CLIENT_ID` / `GOOGLE_CLIENT_SECRET`
+
+Todo:
+- [ ] WBS-CRM-07 고객 포털 기본 구조 완성 (선행)
+- [ ] OAuth 앱 등록 (네이버·카카오·구글 개발자 콘솔)
+- [ ] V011__CreatePortalUsers.sql 마이그레이션
+- [ ] PortalUser 엔티티 / IPortalUserRepository / PortalUserRepository
+- [ ] 네이버 OAuth Handler 구현
+- [ ] 카카오·구글 패키지 추가 및 설정
+- [ ] 기본 계정 회원가입 폼 (`/taxbaik/portal/register`)
+- [ ] 소셜 로그인 콜백 처리 → portal_users 자동 생성
+- [ ] 신규 가입 시 clients 테이블 연결 또는 신규 생성
+- [ ] 포털 로그인 페이지 (`/taxbaik/portal/login`) — 소셜 버튼 + 이메일 폼
+- [ ] Gitea Secrets에 OAuth 키 추가
+- [ ] 배포 후 소셜 로그인 3종 E2E 테스트
+
+---
+
+## ── 유지보수성 ─────────────────────────────────
+
+## WBS-MAINT-01 유지보수성/파편화 축소
+
+목표: 문서와 실제 구조의 불일치를 줄이고 단일 앱 운영 기준을 유지한다.
+
+Todo:
+- [x] README 테스트/배포 섹션 갱신
+- [x] CLAUDE.md E2E 기준 갱신
+- [x] 오래된 최종 보고 문서의 허위 완료 표현 정정
+- [x] CLAUDE.md 섹션 13 시즌별 마케팅 하네스 추가
+
+---
+
+### 현재 검증 메모
+
+- `dotnet build TaxBaik.sln` 성공 (2026-06-27 기준, 경고 0 오류 0)
+- 최종 배포 커밋: `9c96f15` (FAQ 관리 기능)
+- WBS-MKT-01/02/03/04 구현 완료, 배포 후 시각 검증 필요
+- 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

TaxBaik.Application.Tests/BlogServiceTests.cs

@@ -4,6 +4,7 @@ using TaxBaik.Application.DTOs;
 using TaxBaik.Application.Services;
 using TaxBaik.Domain.Entities;
 using TaxBaik.Domain.Interfaces;
+using Microsoft.Extensions.Caching.Memory;
 using Xunit;
 
 public class BlogServiceTests
@@ -11,7 +12,7 @@ public class BlogServiceTests
     [Fact]
     public async Task CreateAsync_WhenPublishedWithoutSeoTitle_ThrowsValidationException()
     {
-        var service = new BlogService(new FakeBlogPostRepository());
+        var service = new BlogService(new FakeBlogPostRepository(), new MemoryCache(new MemoryCacheOptions()));
 
         await Assert.ThrowsAsync<ValidationException>(() => service.CreateAsync(new CreateBlogPostDto
         {
@@ -32,7 +33,7 @@ public class BlogServiceTests
                 new BlogPost { Id = 1, Title = "같은 제목", Content = "본문", Slug = "같은-제목" }
             ]
         };
-        var service = new BlogService(repository);
+        var service = new BlogService(repository, new MemoryCache(new MemoryCacheOptions()));
 
         var post = await service.CreateAsync(new CreateBlogPostDto
         {
@@ -60,9 +61,19 @@ public class BlogServiceTests
             return Task.FromResult<(IEnumerable<BlogPost>, int)>((items, items.Count));
         }
 
+        public Task<IEnumerable<BlogPost>> GetByCategorySlugAsync(string categorySlug, int limit, CancellationToken cancellationToken = default) =>
+            Task.FromResult<IEnumerable<BlogPost>>(Posts.Where(x => x.IsPublished).Take(limit).ToList());
+
         public Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default) =>
             Task.FromResult<IEnumerable<BlogPost>>(Posts);
 
+        public Task<(IEnumerable<BlogPost> Items, int Total)> GetAdminPagedAsync(
+            int page, int pageSize, CancellationToken cancellationToken = default)
+        {
+            var items = Posts.ToList();
+            return Task.FromResult<(IEnumerable<BlogPost>, int)>((items, items.Count));
+        }
+
         public Task<int> CreateAsync(BlogPost post, CancellationToken cancellationToken = default)
         {
             post.Id = Posts.Count + 1;

TaxBaik.Application.Tests/InquiryServiceTests.cs

@@ -3,6 +3,7 @@ namespace TaxBaik.Application.Tests;
 using TaxBaik.Application.Services;
 using TaxBaik.Domain.Entities;
 using TaxBaik.Domain.Interfaces;
+using Microsoft.Extensions.Caching.Memory;
 using Xunit;
 
 public class InquiryServiceTests
@@ -10,7 +11,7 @@ public class InquiryServiceTests
     [Fact]
     public async Task UpdateStatusAsync_WhenStatusIsInvalid_ThrowsValidationException()
     {
-        var service = new InquiryService(new FakeInquiryRepository());
+        var service = new InquiryService(new FakeInquiryRepository(), new FakeInquiryNotificationService(), new MemoryCache(new MemoryCacheOptions()));
 
         await Assert.ThrowsAsync<ValidationException>(() => service.UpdateStatusAsync(1, "invalid"));
     }
@@ -19,7 +20,7 @@ public class InquiryServiceTests
     public async Task SubmitAsync_StoresEmailAndNewStatus()
     {
         var repository = new FakeInquiryRepository();
-        var service = new InquiryService(repository);
+        var service = new InquiryService(repository, new FakeInquiryNotificationService(), new MemoryCache(new MemoryCacheOptions()));
 
         await service.SubmitAsync("홍길동", "010-1234-5678", "기장", "문의합니다.", "user@example.com");
 
@@ -48,6 +49,21 @@ public class InquiryServiceTests
             return Task.FromResult<(IEnumerable<Inquiry>, int)>((items, items.Count()));
         }
 
+        public Task<int> CountAsync(CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count);
+
+        public Task<int> CountThisMonthAsync(CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count);
+
+        public Task<int> CountByStatusAsync(string status, CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count(x => x.Status == status));
+
+        public Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count(x => x.CreatedAt >= startDate && x.CreatedAt <= endDate));
+
+        public Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+            => Task.FromResult(Inquiries.Count(x => x.Status == status && x.CreatedAt >= startDate && x.CreatedAt <= endDate));
+
         public Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default)
         {
             var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
@@ -55,5 +71,38 @@ public class InquiryServiceTests
                 inquiry.Status = status;
             return Task.CompletedTask;
         }
+
+        public Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
+            if (inquiry != null)
+                inquiry.AdminMemo = adminMemo;
+            return Task.CompletedTask;
+        }
+
+        public Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == inquiryId);
+            if (inquiry != null)
+                inquiry.ClientId = clientId;
+            return Task.CompletedTask;
+        }
+
+        public Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+        {
+            var inquiry = Inquiries.FirstOrDefault(x => x.Id == id);
+            if (inquiry != null)
+                Inquiries.Remove(inquiry);
+            return Task.CompletedTask;
+        }
+    }
+
+    private sealed class FakeInquiryNotificationService : IInquiryNotificationService
+    {
+        public Task NotifyCreatedAsync(int inquiryId, string name, string phone, string serviceType, string message, string? ipAddress, DateTime createdAtUtc, CancellationToken ct = default)
+            => Task.CompletedTask;
+
+        public Task NotifyStatusChangedAsync(int inquiryId, string name, string phone, string serviceType, string previousStatus, string newStatus, string? changedBy = null, CancellationToken ct = default)
+            => Task.CompletedTask;
     }
 }

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

@@ -8,6 +8,7 @@
 
   <ItemGroup>
     <PackageReference Include="Microsoft.NET.Test.Sdk" Version="18.7.0" />
+    <PackageReference Include="Microsoft.Extensions.Caching.Memory" Version="10.0.0" />
     <PackageReference Include="xunit" Version="2.9.3" />
     <PackageReference Include="xunit.runner.visualstudio" Version="3.1.5">
       <PrivateAssets>all</PrivateAssets>

TaxBaik.Application/DTOs/AnnouncementDto.cs

@@ -0,0 +1,13 @@
+namespace TaxBaik.Application.DTOs;
+
+public class AnnouncementDto
+{
+    public int Id { get; set; }
+    public string Title { get; set; } = "";
+    public string? Content { get; set; }
+    public string DisplayType { get; set; } = "info";
+    public bool IsActive { get; set; } = true;
+    public DateTime? StartsAt { get; set; }
+    public DateTime? EndsAt { get; set; }
+    public int SortOrder { get; set; }
+}

TaxBaik.Application/DTOs/ClientDto.cs

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

TaxBaik.Application/DependencyInjection.cs

@@ -9,7 +9,24 @@ public static class DependencyInjection
     {
         services.AddScoped<BlogService>();
         services.AddScoped<InquiryService>();
+        services.AddScoped<AdminDashboardService>();
+        services.AddScoped<IInquiryNotificationService, NoopInquiryNotificationService>();
+        services.AddScoped<SiteSettingService>();
         services.AddScoped<CategoryService>();
+        services.AddScoped<AnnouncementService>();
+        services.AddSingleton<SeasonalMarketingService>();
+        services.AddScoped<ClientService>();
+        services.AddScoped<FaqService>();
+        services.AddScoped<ConsultationService>();
+        services.AddScoped<TaxFilingService>();
+        services.AddScoped<CompanyService>();
+        services.AddScoped<TaxProfileService>();
+        services.AddScoped<TaxFilingScheduleService>();
+        services.AddScoped<ConsultingActivityService>();
+        services.AddScoped<ContractService>();
+        services.AddScoped<RevenueTrackingService>();
+        services.AddScoped<TelegramReportService>();
+        services.AddScoped<PortalUserService>();
         return services;
     }
 }

TaxBaik.Application/Seasonal/CurrentSeasonDto.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Application.Seasonal;
+
+public record CurrentSeasonDto
+{
+    public string Key { get; init; } = "";
+    public string Name { get; init; } = "";
+    public string HeroHeadline { get; init; } = "";
+    public string HeroSubtext { get; init; } = "";
+    public string UrgencyBadge { get; init; } = "";
+    public string FocusService { get; init; } = "";
+    public string RelatedCategorySlug { get; init; } = "";
+    public string CtaText { get; init; } = "상담 신청하기";
+    public int DaysUntilDeadline { get; init; }
+    public DateTime Deadline { get; init; }
+}

TaxBaik.Application/Seasonal/TaxSeason.cs

@@ -0,0 +1,20 @@
+namespace TaxBaik.Application.Seasonal;
+
+public record TaxSeason
+{
+    public string Key { get; init; } = "";
+    public string Name { get; init; } = "";
+
+    public int StartMonth { get; init; }
+    public int StartDay { get; init; }
+    public int EndMonth { get; init; }
+    public int EndDay { get; init; }
+
+    public string HeroHeadline { get; init; } = "";
+    public string HeroSubtext { get; init; } = "";
+    public string UrgencyBadge { get; init; } = "";
+    public string FocusService { get; init; } = "";
+    public string CtaText { get; init; } = "상담 신청하기";
+    /// <summary>블로그 시즌 연동 시 우선 노출할 카테고리 slug (categories.slug 참조)</summary>
+    public string RelatedCategorySlug { get; init; } = "";
+}

TaxBaik.Application/Seasonal/TaxSeasonCalendar.cs

@@ -0,0 +1,103 @@
+namespace TaxBaik.Application.Seasonal;
+
+/// <summary>
+/// 한국 세무사 사무실 연간 시즌 캘린더.
+/// 각 시즌이 활성화되면 홈페이지 Hero가 해당 세무 이벤트에 맞게 전환된다.
+/// </summary>
+public static class TaxSeasonCalendar
+{
+    public static readonly IReadOnlyList<TaxSeason> Seasons =
+    [
+        new TaxSeason
+        {
+            Key = "vat-2nd",
+            Name = "부가가치세 2기 확정신고",
+            StartMonth = 1, StartDay = 1,
+            EndMonth = 1, EndDay = 25,
+            HeroHeadline = "부가가치세 2기\n1월 25일 마감",
+            HeroSubtext = "일반과세 사업자 확정신고 · 기한 내 신고로 가산세 방지",
+            UrgencyBadge = "D-{n}일 | 부가세 마감",
+            FocusService = "business-tax",
+            CtaText = "부가세 신고 상담",
+            RelatedCategorySlug = "vat"
+        },
+        new TaxSeason
+        {
+            Key = "year-end-settlement",
+            Name = "연말정산",
+            StartMonth = 1, StartDay = 15,
+            EndMonth = 2, EndDay = 28,
+            HeroHeadline = "연말정산\n지금 준비하세요",
+            HeroSubtext = "직원이 있는 사업자 원천징수 신고 · 환급 최대화",
+            UrgencyBadge = "연말정산 진행 중",
+            FocusService = "business-tax",
+            CtaText = "연말정산 상담",
+            RelatedCategorySlug = "business-tax"
+        },
+        new TaxSeason
+        {
+            Key = "corporate-tax",
+            Name = "법인세 신고",
+            StartMonth = 3, StartDay = 1,
+            EndMonth = 3, EndDay = 31,
+            HeroHeadline = "법인세\n3월 31일 마감",
+            HeroSubtext = "법인사업자 결산 · 세무조정 · 절세 전략 수립",
+            UrgencyBadge = "D-{n}일 | 법인세 마감",
+            FocusService = "business-tax",
+            CtaText = "법인세 신고 상담",
+            RelatedCategorySlug = "business-tax"
+        },
+        new TaxSeason
+        {
+            Key = "income-tax",
+            Name = "종합소득세 신고",
+            StartMonth = 5, StartDay = 1,
+            EndMonth = 5, EndDay = 31,
+            HeroHeadline = "종합소득세\n5월 31일 마감",
+            HeroSubtext = "개인사업자 · 임대소득 · 프리랜서 · 기타소득 모두 해당",
+            UrgencyBadge = "D-{n}일 | 종합소득세 마감",
+            FocusService = "business-tax",
+            CtaText = "종합소득세 상담",
+            RelatedCategorySlug = "income-tax"
+        },
+        new TaxSeason
+        {
+            Key = "vat-1st",
+            Name = "부가가치세 1기 확정신고",
+            StartMonth = 7, StartDay = 1,
+            EndMonth = 7, EndDay = 25,
+            HeroHeadline = "부가가치세 1기\n7월 25일 마감",
+            HeroSubtext = "일반과세 사업자 1기 확정신고 · 매입세액 공제 점검",
+            UrgencyBadge = "D-{n}일 | 부가세 마감",
+            FocusService = "business-tax",
+            CtaText = "부가세 신고 상담",
+            RelatedCategorySlug = "vat"
+        },
+        new TaxSeason
+        {
+            Key = "comprehensive-real-estate-tax",
+            Name = "종합부동산세",
+            StartMonth = 11, StartDay = 15,
+            EndMonth = 11, EndDay = 30,
+            HeroHeadline = "종합부동산세\n납부 시즌",
+            HeroSubtext = "다주택자 · 임대사업자 세부담 분석 · 분납·합산배제 검토",
+            UrgencyBadge = "D-{n}일 | 종부세 납부",
+            FocusService = "real-estate-tax",
+            CtaText = "종부세 절세 상담",
+            RelatedCategorySlug = "real-estate-tax"
+        },
+        new TaxSeason
+        {
+            Key = "year-end-gift",
+            Name = "연말 증여·절세 플래닝",
+            StartMonth = 12, StartDay = 1,
+            EndMonth = 12, EndDay = 31,
+            HeroHeadline = "연말 절세 플래닝\n마지막 기회",
+            HeroSubtext = "증여 공제 한도 · 자산 이전 · 법인전환 연간 마감",
+            UrgencyBadge = "D-{n}일 | 연간 증여 한도 마감",
+            FocusService = "family-asset",
+            CtaText = "연말 절세 상담",
+            RelatedCategorySlug = "family-asset"
+        }
+    ];
+}

TaxBaik.Application/Services/AdminDashboardService.cs

@@ -0,0 +1,87 @@
+namespace TaxBaik.Application.Services;
+
+using Microsoft.Extensions.Caching.Memory;
+using TaxBaik.Domain.Entities;
+
+public record AdminDashboardSummary(
+    int ThisMonthInquiries,
+    int NewInquiries,
+    int TotalPosts,
+    int PublishedPosts,
+    IReadOnlyList<Inquiry> RecentInquiries);
+
+public class AdminDashboardService(
+    InquiryService inquiryService,
+    BlogService blogService,
+    IMemoryCache memoryCache)
+{
+    private static readonly TimeSpan CacheDuration = TimeSpan.FromSeconds(30);
+    public const string CacheKey = "admin-dashboard-summary";
+
+    public async Task<AdminDashboardSummary> GetSummaryAsync(CancellationToken ct = default)
+    {
+        if (memoryCache.TryGetValue(CacheKey, out AdminDashboardSummary? cached) && cached != null)
+            return cached;
+
+        var recentTask = inquiryService.GetPagedAsync(1, 5, ct: ct);
+        var thisMonthTask = inquiryService.CountThisMonthAsync(ct);
+        var newTask = inquiryService.CountByStatusAsync("new", ct);
+        var statsTask = blogService.GetStatsAsync(ct);
+
+        var (recentInquiries, _) = await recentTask;
+        var stats = await statsTask;
+        var summary = new AdminDashboardSummary(
+            ThisMonthInquiries: await thisMonthTask,
+            NewInquiries: await newTask,
+            TotalPosts: stats.TotalPosts,
+            PublishedPosts: stats.PublishedPosts,
+            RecentInquiries: recentInquiries.OrderByDescending(x => x.CreatedAt).Take(5).ToList());
+
+        memoryCache.Set(CacheKey, summary, CacheDuration);
+        return summary;
+    }
+
+    /// <summary>
+    /// 최근 문의 조회
+    /// </summary>
+    public async Task<IReadOnlyList<Inquiry>> GetRecentInquiriesAsync(int limit, CancellationToken ct = default)
+    {
+        var (inquiries, _) = await inquiryService.GetPagedAsync(1, limit, ct: ct);
+        return inquiries.OrderByDescending(x => x.CreatedAt).ToList();
+    }
+
+    /// <summary>
+    /// 월별 통계 (접수 건수, 진행 중, 완료)
+    /// </summary>
+    public async Task<object> GetMonthlyStatsAsync(string? month, CancellationToken ct = default)
+    {
+        var targetMonth = month != null && DateTime.TryParse($"{month}-01", out var dt)
+            ? dt
+            : DateTime.Today;
+
+        var startDate = new DateTime(targetMonth.Year, targetMonth.Month, 1);
+        var endDate = startDate.AddMonths(1).AddDays(-1);
+
+        // 캐시 시도 (일 단위)
+        var cacheKey = $"admin-stats-{startDate:yyyy-MM}";
+        if (memoryCache.TryGetValue(cacheKey, out object? cachedStats) && cachedStats != null)
+            return cachedStats;
+
+        var total = await inquiryService.CountByDateRangeAsync(startDate, endDate, ct);
+        var consulting = await inquiryService.CountByStatusAndDateAsync("consulting", startDate, endDate, ct);
+        var completed = await inquiryService.CountByStatusAndDateAsync("contracted", startDate, endDate, ct);
+
+        var result = new
+        {
+            month = startDate.ToString("yyyy-MM"),
+            totalInquiries = total,
+            consultingCount = consulting,
+            completedCount = completed,
+            newCount = total - consulting - completed,
+            completionRate = total > 0 ? (completed * 100.0 / total) : 0.0
+        };
+
+        memoryCache.Set(cacheKey, result, TimeSpan.FromHours(1));
+        return result;
+    }
+}

TaxBaik.Application/Services/AnnouncementService.cs

@@ -0,0 +1,44 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Application.DTOs;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class AnnouncementService(IAnnouncementRepository repository)
+{
+    public Task<IEnumerable<Announcement>> GetActiveAsync(CancellationToken ct = default)
+        => repository.GetActiveAsync(ct);
+
+    public Task<IEnumerable<Announcement>> GetAllAsync(CancellationToken ct = default)
+        => repository.GetAllAsync(ct);
+
+    public Task<Announcement?> GetByIdAsync(int id, CancellationToken ct = default)
+        => repository.GetByIdAsync(id, ct);
+
+    public Task<int> CreateAsync(AnnouncementDto dto, CancellationToken ct = default)
+    {
+        var entity = MapToEntity(dto);
+        return repository.CreateAsync(entity, ct);
+    }
+
+    public Task UpdateAsync(AnnouncementDto dto, CancellationToken ct = default)
+    {
+        var entity = MapToEntity(dto);
+        return repository.UpdateAsync(entity, ct);
+    }
+
+    public Task DeleteAsync(int id, CancellationToken ct = default)
+        => repository.DeleteAsync(id, ct);
+
+    private static Announcement MapToEntity(AnnouncementDto dto) => new()
+    {
+        Id = dto.Id,
+        Title = dto.Title.Trim(),
+        Content = string.IsNullOrWhiteSpace(dto.Content) ? null : dto.Content.Trim(),
+        DisplayType = dto.DisplayType,
+        IsActive = dto.IsActive,
+        StartsAt = dto.StartsAt,
+        EndsAt = dto.EndsAt,
+        SortOrder = dto.SortOrder
+    };
+}

TaxBaik.Application/Services/BlogService.cs

@@ -5,11 +5,29 @@ using TaxBaik.Application.DTOs;
 using TaxBaik.Domain.Entities;
 using TaxBaik.Domain.Interfaces;
 
-public class BlogService(IBlogPostRepository repository)
+using Microsoft.Extensions.Caching.Memory;
+
+public class BlogService(IBlogPostRepository repository, IMemoryCache memoryCache)
 {
+    public async Task<BlogPost?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
     public async Task<BlogPost?> GetBySlugAsync(string slug, CancellationToken ct = default) =>
         await repository.GetBySlugAsync(slug, ct);
 
+    /// <summary>카테고리 슬러그 기준 시즌 관련 글 조회. 부족 시 최신 글로 채워 total개 반환.</summary>
+    public async Task<(IEnumerable<BlogPost> Seasonal, IEnumerable<BlogPost> Latest)> GetSeasonalPostsAsync(
+        string categorySlug, int seasonalCount, int totalCount, CancellationToken ct = default)
+    {
+        var seasonal = (await repository.GetByCategorySlugAsync(categorySlug, seasonalCount, ct)).ToList();
+        var seasonalIds = seasonal.Select(p => p.Id).ToHashSet();
+
+        var (latestAll, _) = await repository.GetPublishedPagedAsync(1, totalCount + seasonalCount, null, ct);
+        var latest = latestAll.Where(p => !seasonalIds.Contains(p.Id)).Take(totalCount - seasonal.Count).ToList();
+
+        return (seasonal, latest);
+    }
+
     public async Task<(IEnumerable<BlogPost>, int)> GetPublishedPagedAsync(
         int page, int pageSize, int? categoryId = null, CancellationToken ct = default) =>
         await repository.GetPublishedPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), categoryId, ct);
@@ -20,6 +38,10 @@ public class BlogService(IBlogPostRepository repository)
     public async Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken ct = default) =>
         await repository.GetAllForAdminAsync(ct);
 
+    public async Task<(IEnumerable<BlogPost>, int)> GetAdminPagedAsync(
+        int page, int pageSize, CancellationToken ct = default) =>
+        await repository.GetAdminPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), ct);
+
     public async Task<int> CreateAsync(BlogPost post, CancellationToken ct = default)
     {
         ValidatePost(post);
@@ -27,7 +49,9 @@ public class BlogService(IBlogPostRepository repository)
         post.Content = post.Content.Trim();
         post.Slug = await GenerateUniqueSlugAsync(post.Title, ct: ct);
         post.PublishedAt = post.IsPublished ? DateTime.UtcNow : null;
-        return await repository.CreateAsync(post, ct);
+        var result = await repository.CreateAsync(post, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+        return result;
     }
 
     public async Task<BlogPost> CreateAsync(CreateBlogPostDto dto, CancellationToken ct = default)
@@ -51,8 +75,11 @@ public class BlogService(IBlogPostRepository repository)
         return post;
     }
 
-    public async Task UpdateAsync(BlogPost post, CancellationToken ct = default) =>
+    public async Task UpdateAsync(BlogPost post, CancellationToken ct = default)
+    {
         await repository.UpdateAsync(post, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
 
     public async Task<BlogPost?> UpdateAsync(int id, CreateBlogPostDto dto, CancellationToken ct = default)
     {
@@ -77,8 +104,11 @@ public class BlogService(IBlogPostRepository repository)
         return post;
     }
 
-    public async Task DeleteAsync(int id, CancellationToken ct = default) =>
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
         await repository.DeleteAsync(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

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

TaxBaik.Application/Services/CompanyService.cs

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

TaxBaik.Application/Services/ConsultationService.cs

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

TaxBaik.Application/Services/ConsultingActivityService.cs

@@ -0,0 +1,47 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ConsultingActivityService(IConsultingActivityRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string activityType, DateTime activityDate,
+        string description, int? consultantId = null, DateTime? nextFollowupDate = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(activityType))
+            throw new ValidationException("활동 유형을 입력하세요.");
+        if (string.IsNullOrWhiteSpace(description))
+            throw new ValidationException("활동 내용을 입력하세요.");
+
+        var activity = new ConsultingActivity
+        {
+            ClientId = clientId,
+            ActivityType = activityType.Trim(),
+            ActivityDate = activityDate,
+            Description = description.Trim(),
+            AssignedConsultantId = consultantId,
+            NextFollowupDate = nextFollowupDate,
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(activity, ct);
+    }
+
+    public async Task<IEnumerable<ConsultingActivity>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<ConsultingActivity>> GetPendingFollowupsAsync(CancellationToken ct = default) =>
+        await repository.GetPendingFollowupsAsync(ct);
+
+    public async Task<IEnumerable<ConsultingActivity>> GetConsultantActivityAsync(int consultantId, DateTime fromDate, CancellationToken ct = default) =>
+        await repository.GetByConsultantAsync(consultantId, fromDate, ct);
+
+    public async Task UpdateAsync(int id, string? outcome, DateTime? nextFollowupDate, CancellationToken ct = default)
+    {
+        var activity = new ConsultingActivity { Id = id, Outcome = outcome, NextFollowupDate = nextFollowupDate, UpdatedAt = DateTime.UtcNow };
+        await repository.UpdateAsync(activity, ct);
+    }
+}

TaxBaik.Application/Services/ContractService.cs

@@ -0,0 +1,50 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ContractService(IContractRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string contractNumber, string serviceType,
+        DateTime startDate, decimal? monthlyFee = null, decimal? totalAmount = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(contractNumber))
+            throw new ValidationException("계약 번호를 입력하세요.");
+        if (string.IsNullOrWhiteSpace(serviceType))
+            throw new ValidationException("서비스 유형을 입력하세요.");
+
+        var contract = new Contract
+        {
+            ClientId = clientId,
+            ContractNumber = contractNumber.Trim(),
+            ServiceType = serviceType.Trim(),
+            ContractDate = DateTime.Today,
+            StartDate = startDate,
+            MonthlyFee = monthlyFee,
+            TotalAmount = totalAmount,
+            Status = "active",
+            PaymentStatus = "pending",
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(contract, ct);
+    }
+
+    public async Task<Contract?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<IEnumerable<Contract>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<Contract>> GetActiveContractsAsync(CancellationToken ct = default) =>
+        await repository.GetActiveContractsAsync(ct);
+
+    public async Task<IEnumerable<Contract>> GetExpiringContractsAsync(int daysAhead = 30, CancellationToken ct = default) =>
+        await repository.GetExpiringContractsAsync(daysAhead, ct);
+
+    public async Task<decimal> GetMonthlyRecurringRevenueAsync(CancellationToken ct = default) =>
+        await repository.GetMonthlyRecurringRevenueAsync(ct);
+}

TaxBaik.Application/Services/FaqService.cs

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

TaxBaik.Application/Services/IInquiryNotificationService.cs

@@ -0,0 +1,7 @@
+namespace TaxBaik.Application.Services;
+
+public interface IInquiryNotificationService
+{
+    Task NotifyCreatedAsync(int inquiryId, string name, string phone, string serviceType, string message, string? ipAddress, DateTime createdAtUtc, CancellationToken ct = default);
+    Task NotifyStatusChangedAsync(int inquiryId, string name, string phone, string serviceType, string previousStatus, string newStatus, string? changedBy = null, CancellationToken ct = default);
+}

TaxBaik.Application/Services/InquiryService.cs

@@ -1,17 +1,21 @@
 namespace TaxBaik.Application.Services;
 
 using System.Text.RegularExpressions;
+using Microsoft.Extensions.Caching.Memory;
 using TaxBaik.Domain.Entities;
 using TaxBaik.Domain.Enums;
 using TaxBaik.Domain.Interfaces;
 
-public class InquiryService(IInquiryRepository repository)
+public class InquiryService(
+    IInquiryRepository repository,
+    IInquiryNotificationService notificationService,
+    IMemoryCache memoryCache)
 {
     private static readonly Regex PhoneRegex = new(@"^01[0-9]-\d{3,4}-\d{4}$");
 
     public async Task<int> SubmitAsync(
         string name, string phone, string serviceType, string message,
-        string? email = null, string? ipAddress = null, CancellationToken ct = default)
+        string? email = null, string? ipAddress = null, bool suppressNotification = false, CancellationToken ct = default)
     {
         if (string.IsNullOrWhiteSpace(name))
             throw new ValidationException("이름을 입력하세요.");
@@ -34,7 +38,13 @@ public class InquiryService(IInquiryRepository repository)
             CreatedAt = DateTime.UtcNow
         };
 
-        return await repository.CreateAsync(inquiry, ct);
+        var inquiryId = await repository.CreateAsync(inquiry, ct);
+        if (!suppressNotification)
+        {
+            await notificationService.NotifyCreatedAsync(inquiryId, inquiry.Name, inquiry.Phone, inquiry.ServiceType, inquiry.Message, inquiry.IpAddress, inquiry.CreatedAt, ct);
+        }
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+        return inquiryId;
     }
 
     public async Task<Inquiry?> GetByIdAsync(int id, CancellationToken ct = default) =>
@@ -44,12 +54,48 @@ public class InquiryService(IInquiryRepository repository)
         int page, int pageSize, string? status = null, CancellationToken ct = default) =>
         await repository.GetPagedAsync(NormalizePage(page), NormalizePageSize(pageSize), NormalizeOptionalStatus(status), ct);
 
-    public async Task UpdateStatusAsync(int id, string status, CancellationToken ct = default)
+    public Task<int> CountAsync(CancellationToken ct = default)
+        => repository.CountAsync(ct);
+
+    public Task<int> CountThisMonthAsync(CancellationToken ct = default)
+        => repository.CountThisMonthAsync(ct);
+
+    public Task<int> CountByStatusAsync(string status, CancellationToken ct = default)
+        => repository.CountByStatusAsync(status, ct);
+
+    public Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken ct = default)
+        => repository.CountByDateRangeAsync(startDate, endDate, ct);
+
+    public Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken ct = default)
+        => repository.CountByStatusAndDateAsync(status, startDate, endDate, ct);
+
+    public async Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken ct = default) =>
+        await repository.UpdateAdminMemoAsync(id, adminMemo, ct);
+
+    public async Task LinkClientAsync(int inquiryId, int clientId, CancellationToken ct = default) =>
+        await repository.LinkClientAsync(inquiryId, clientId, ct);
+
+    public async Task UpdateStatusAsync(int id, string status, string? changedBy = null, CancellationToken ct = default)
     {
         if (!InquiryStatusMapper.TryParse(status, out var parsed))
             throw new ValidationException("지원하지 않는 문의 상태입니다.");
 
-        await repository.UpdateStatusAsync(id, InquiryStatusMapper.ToStorageValue(parsed), ct);
+        var inquiry = await repository.GetByIdAsync(id, ct);
+        if (inquiry == null)
+            return;
+
+        var previousStatus = inquiry.Status;
+        var newStatus = InquiryStatusMapper.ToStorageValue(parsed);
+
+        await repository.UpdateStatusAsync(id, newStatus, ct);
+        await notificationService.NotifyStatusChangedAsync(id, inquiry.Name, inquiry.Phone, inquiry.ServiceType, previousStatus, newStatus, changedBy, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken ct = default)
+    {
+        await repository.DeleteAsync(id, ct);
+        memoryCache.Remove(AdminDashboardService.CacheKey);
     }
 
     private static int NormalizePage(int page) => Math.Max(1, page);

TaxBaik.Application/Services/InquiryStatusMapper.cs

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

TaxBaik.Application/Services/NoopInquiryNotificationService.cs

@@ -0,0 +1,10 @@
+namespace TaxBaik.Application.Services;
+
+public sealed class NoopInquiryNotificationService : IInquiryNotificationService
+{
+    public Task NotifyCreatedAsync(int inquiryId, string name, string phone, string serviceType, string message, string? ipAddress, DateTime createdAtUtc, CancellationToken ct = default)
+        => Task.CompletedTask;
+
+    public Task NotifyStatusChangedAsync(int inquiryId, string name, string phone, string serviceType, string previousStatus, string newStatus, string? changedBy = null, CancellationToken ct = default)
+        => Task.CompletedTask;
+}

TaxBaik.Application/Services/PortalUserService.cs

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

TaxBaik.Application/Services/RevenueTrackingService.cs

@@ -0,0 +1,52 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class RevenueTrackingService(IRevenueTrackingRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string invoiceNumber, DateTime invoiceDate,
+        decimal amount, string? serviceType = null, DateTime? dueDate = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(invoiceNumber))
+            throw new ValidationException("인보이스 번호를 입력하세요.");
+        if (amount <= 0)
+            throw new ValidationException("금액은 0보다 커야 합니다.");
+
+        var revenue = new RevenueTracking
+        {
+            ClientId = clientId,
+            InvoiceNumber = invoiceNumber.Trim(),
+            InvoiceDate = invoiceDate,
+            Amount = amount,
+            ServiceType = string.IsNullOrWhiteSpace(serviceType) ? null : serviceType.Trim(),
+            DueDate = dueDate,
+            PaymentStatus = "pending",
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(revenue, ct);
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken ct = default) =>
+        await repository.GetPendingPaymentsAsync(ct);
+
+    public async Task<IEnumerable<RevenueTracking>> GetMonthlyRevenueAsync(DateTime month, CancellationToken ct = default)
+    {
+        var startDate = new DateTime(month.Year, month.Month, 1);
+        var endDate = startDate.AddMonths(1).AddDays(-1);
+        return await repository.GetByDateRangeAsync(startDate, endDate, ct);
+    }
+
+    public async Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken ct = default) =>
+        await repository.MarkPaidAsync(id, paymentDate, ct);
+
+    public async Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken ct = default) =>
+        await repository.GetTotalRevenueAsync(startDate, endDate, ct);
+}

TaxBaik.Application/Services/SeasonalMarketingService.cs

@@ -0,0 +1,39 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Application.Seasonal;
+
+public class SeasonalMarketingService
+{
+    public CurrentSeasonDto? GetCurrentSeason()
+    {
+        var today = DateTime.Today;
+
+        foreach (var season in TaxSeasonCalendar.Seasons)
+        {
+            var start = new DateTime(today.Year, season.StartMonth, season.StartDay);
+            var end = new DateTime(today.Year, season.EndMonth, season.EndDay);
+
+            if (today >= start && today <= end)
+            {
+                var days = (end - today).Days;
+                return new CurrentSeasonDto
+                {
+                    Key = season.Key,
+                    Name = season.Name,
+                    HeroHeadline = season.HeroHeadline,
+                    HeroSubtext = season.HeroSubtext,
+                    UrgencyBadge = season.UrgencyBadge.Replace("{n}", days.ToString()),
+                    FocusService = season.FocusService,
+                    RelatedCategorySlug = season.RelatedCategorySlug,
+                    CtaText = season.CtaText,
+                    DaysUntilDeadline = days,
+                    Deadline = end
+                };
+            }
+        }
+
+        return null;
+    }
+
+    public IReadOnlyList<TaxSeason> GetFullCalendar() => TaxSeasonCalendar.Seasons;
+}

TaxBaik.Application/Services/SiteSettingService.cs

@@ -0,0 +1,23 @@
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Application.Services;
+
+public class SiteSettingService(ISiteSettingRepository repository)
+{
+    public Task<IReadOnlyDictionary<string, string>> GetAllAsync(CancellationToken ct = default)
+        => repository.GetAllAsync(ct);
+
+    public Task SaveAsync(string phone, string email, string kakaoUrl, string instagramUrl, CancellationToken ct = default)
+    {
+        var settings = new[]
+        {
+            new SiteSetting { Key = "PhoneNumber", Value = phone.Trim(), UpdatedAt = DateTime.UtcNow },
+            new SiteSetting { Key = "EmailAddress", Value = email.Trim(), UpdatedAt = DateTime.UtcNow },
+            new SiteSetting { Key = "KakaoChannelUrl", Value = kakaoUrl.Trim(), UpdatedAt = DateTime.UtcNow },
+            new SiteSetting { Key = "InstagramUrl", Value = instagramUrl.Trim(), UpdatedAt = DateTime.UtcNow },
+        };
+
+        return repository.UpsertAsync(settings, ct);
+    }
+}

TaxBaik.Application/Services/TaxFilingScheduleService.cs

@@ -0,0 +1,50 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxFilingScheduleService(ITaxFilingScheduleRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string filingType, DateTime dueDate, int filingYear,
+        int? assignedToId = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(filingType))
+            throw new ValidationException("신고 유형을 입력하세요.");
+        if (dueDate < DateTime.Today)
+            throw new ValidationException("마감일은 오늘 이후여야 합니다.");
+
+        var schedule = new TaxFilingSchedule
+        {
+            ClientId = clientId,
+            FilingType = filingType.Trim(),
+            DueDate = dueDate,
+            FilingYear = filingYear,
+            Status = "pending",
+            AssignedToId = assignedToId,
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(schedule, ct);
+    }
+
+    public async Task<TaxFilingSchedule?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetUpcomingDuesAsync(int daysAhead = 30, CancellationToken ct = default) =>
+        await repository.GetUpcomingDuesAsync(daysAhead, ct);
+
+    public async Task MarkCompletedAsync(int id, CancellationToken ct = default) =>
+        await repository.MarkCompletedAsync(id, ct);
+
+    public async Task<int> GetPendingCountAsync(CancellationToken ct = default)
+    {
+        var pending = await repository.GetByStatusAsync("pending", ct);
+        return pending.Count();
+    }
+}

TaxBaik.Application/Services/TaxFilingService.cs

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

TaxBaik.Application/Services/TaxProfileService.cs

@@ -0,0 +1,58 @@
+namespace TaxBaik.Application.Services;
+
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxProfileService(ITaxProfileRepository repository)
+{
+    public async Task<int> CreateAsync(int clientId, string? businessType, string? businessRegistration = null,
+        string? accountingMethod = null, DateTime? establishmentDate = null, CancellationToken ct = default)
+    {
+        if (clientId <= 0)
+            throw new ValidationException("유효한 고객을 선택하세요.");
+        if (string.IsNullOrWhiteSpace(businessType))
+            throw new ValidationException("사업 유형을 입력하세요.");
+
+        var profile = new TaxProfile
+        {
+            ClientId = clientId,
+            BusinessType = businessType.Trim(),
+            BusinessRegistration = string.IsNullOrWhiteSpace(businessRegistration) ? null : businessRegistration.Trim(),
+            EstablishmentDate = establishmentDate,
+            AccountingMethod = string.IsNullOrWhiteSpace(accountingMethod) ? null : accountingMethod.Trim(),
+            TaxRiskLevel = "normal",
+            CreatedAt = DateTime.UtcNow,
+            UpdatedAt = DateTime.UtcNow
+        };
+
+        return await repository.CreateAsync(profile, ct);
+    }
+
+    public async Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
+        await repository.GetByClientIdAsync(clientId, ct);
+
+    public async Task UpdateAsync(int profileId, string? businessType, string? accountingMethod,
+        DateTime? nextFilingDueDate, string taxRiskLevel = "normal", CancellationToken ct = default)
+    {
+        var profile = new TaxProfile { Id = profileId };
+        if (!string.IsNullOrWhiteSpace(businessType))
+            profile.BusinessType = businessType.Trim();
+        if (!string.IsNullOrWhiteSpace(accountingMethod))
+            profile.AccountingMethod = accountingMethod.Trim();
+        profile.NextFilingDueDate = nextFilingDueDate;
+        profile.TaxRiskLevel = taxRiskLevel;
+        profile.UpdatedAt = DateTime.UtcNow;
+
+        await repository.UpdateAsync(profile, ct);
+    }
+
+    public async Task<IEnumerable<TaxProfile>> GetHighRiskProfilesAsync(CancellationToken ct = default) =>
+        await repository.GetByRiskLevelAsync("high", ct);
+
+    public async Task<IEnumerable<TaxProfile>> GetUpcomingFilingDuesAsync(int daysAhead = 30, CancellationToken ct = default)
+    {
+        var startDate = DateTime.Today;
+        var endDate = startDate.AddDays(daysAhead);
+        return await repository.GetUpcomingFilingDuesAsync(startDate, endDate, ct);
+    }
+}

TaxBaik.Application/Services/TelegramReportService.cs

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

TaxBaik.Application/TaxBaik.Application.csproj

@@ -5,6 +5,7 @@
 
   <ItemGroup>
     <PackageReference Include="Microsoft.Extensions.DependencyInjection.Abstractions" Version="8.0.0" />
+    <PackageReference Include="Microsoft.Extensions.Caching.Abstractions" Version="10.0.0" />
   </ItemGroup>
 
   <PropertyGroup>

TaxBaik.Domain/Entities/Announcement.cs

@@ -0,0 +1,15 @@
+namespace TaxBaik.Domain.Entities;
+
+public class Announcement
+{
+    public int Id { get; set; }
+    public string Title { get; set; } = null!;
+    public string? Content { get; set; }
+    public string DisplayType { get; set; } = "info";
+    public bool IsActive { get; set; }
+    public DateTime? StartsAt { get; set; }
+    public DateTime? EndsAt { get; set; }
+    public int SortOrder { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime UpdatedAt { get; set; }
+}

TaxBaik.Domain/Entities/Client.cs

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

TaxBaik.Domain/Entities/Company.cs

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

TaxBaik.Domain/Entities/Consultation.cs

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

TaxBaik.Domain/Entities/ConsultingActivity.cs

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

TaxBaik.Domain/Entities/Contract.cs

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

TaxBaik.Domain/Entities/Faq.cs

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

TaxBaik.Domain/Entities/Inquiry.cs

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

TaxBaik.Domain/Entities/PortalUser.cs

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

TaxBaik.Domain/Entities/RevenueTracking.cs

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

TaxBaik.Domain/Entities/SiteSetting.cs

@@ -0,0 +1,8 @@
+namespace TaxBaik.Domain.Entities;
+
+public class SiteSetting
+{
+    public string Key { get; set; } = null!;
+    public string Value { get; set; } = null!;
+    public DateTime UpdatedAt { get; set; }
+}

TaxBaik.Domain/Entities/TaxFiling.cs

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

TaxBaik.Domain/Entities/TaxFilingSchedule.cs

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

TaxBaik.Domain/Entities/TaxProfile.cs

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

TaxBaik.Domain/Enums/InquiryStatus.cs

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

TaxBaik.Domain/Interfaces/IAnnouncementRepository.cs

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

TaxBaik.Domain/Interfaces/IBlogPostRepository.cs

@@ -8,7 +8,10 @@ public interface IBlogPostRepository
     Task<BlogPost?> GetBySlugAsync(string slug, CancellationToken cancellationToken = default);
     Task<(IEnumerable<BlogPost> Items, int Total)> GetPublishedPagedAsync(
         int page, int pageSize, int? categoryId = null, CancellationToken cancellationToken = default);
+    Task<IEnumerable<BlogPost>> GetByCategorySlugAsync(string categorySlug, int limit, CancellationToken cancellationToken = default);
     Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default);
+    Task<(IEnumerable<BlogPost> Items, int Total)> GetAdminPagedAsync(
+        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);

TaxBaik.Domain/Interfaces/IClientRepository.cs

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

TaxBaik.Domain/Interfaces/ICompanyRepository.cs

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

TaxBaik.Domain/Interfaces/IConsultationRepository.cs

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

TaxBaik.Domain/Interfaces/IConsultingActivityRepository.cs

@@ -0,0 +1,12 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IConsultingActivityRepository
+{
+    Task<int> CreateAsync(ConsultingActivity activity, CancellationToken cancellationToken = default);
+    Task<IEnumerable<ConsultingActivity>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<ConsultingActivity>> GetPendingFollowupsAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<ConsultingActivity>> GetByConsultantAsync(int consultantId, DateTime fromDate, CancellationToken cancellationToken = default);
+    Task UpdateAsync(ConsultingActivity activity, CancellationToken cancellationToken = default);
+}

TaxBaik.Domain/Interfaces/IContractRepository.cs

@@ -0,0 +1,14 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IContractRepository
+{
+    Task<int> CreateAsync(Contract contract, CancellationToken cancellationToken = default);
+    Task<Contract?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<IEnumerable<Contract>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<Contract>> GetActiveContractsAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<Contract>> GetExpiringContractsAsync(int daysAhead = 30, CancellationToken cancellationToken = default);
+    Task UpdateAsync(Contract contract, CancellationToken cancellationToken = default);
+    Task<decimal> GetMonthlyRecurringRevenueAsync(CancellationToken cancellationToken = default);
+}

TaxBaik.Domain/Interfaces/IFaqRepository.cs

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

TaxBaik.Domain/Interfaces/IInquiryRepository.cs

@@ -8,5 +8,13 @@ public interface IInquiryRepository
     Task<Inquiry?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
     Task<(IEnumerable<Inquiry> Items, int Total)> GetPagedAsync(
         int page, int pageSize, string? status = null, CancellationToken cancellationToken = default);
+    Task<int> CountAsync(CancellationToken cancellationToken = default);
+    Task<int> CountThisMonthAsync(CancellationToken cancellationToken = default);
+    Task<int> CountByStatusAsync(string status, CancellationToken cancellationToken = default);
+    Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+    Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
     Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default);
+    Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default);
+    Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default);
+    Task DeleteAsync(int id, CancellationToken cancellationToken = default);
 }

TaxBaik.Domain/Interfaces/IPortalUserRepository.cs

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

TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs

@@ -0,0 +1,14 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface IRevenueTrackingRepository
+{
+    Task<int> CreateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken cancellationToken = default);
+    Task<IEnumerable<RevenueTracking>> GetByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+    Task UpdateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken cancellationToken = default);
+    Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+}

TaxBaik.Domain/Interfaces/ISiteSettingRepository.cs

@@ -0,0 +1,9 @@
+using TaxBaik.Domain.Entities;
+
+namespace TaxBaik.Domain.Interfaces;
+
+public interface ISiteSettingRepository
+{
+    Task<IReadOnlyDictionary<string, string>> GetAllAsync(CancellationToken cancellationToken = default);
+    Task UpsertAsync(IEnumerable<SiteSetting> settings, CancellationToken cancellationToken = default);
+}

TaxBaik.Domain/Interfaces/ITaxFilingRepository.cs

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

TaxBaik.Domain/Interfaces/ITaxFilingScheduleRepository.cs

@@ -0,0 +1,14 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface ITaxFilingScheduleRepository
+{
+    Task<int> CreateAsync(TaxFilingSchedule schedule, CancellationToken cancellationToken = default);
+    Task<TaxFilingSchedule?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxFilingSchedule>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxFilingSchedule>> GetUpcomingDuesAsync(int daysAhead = 30, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxFilingSchedule>> GetByStatusAsync(string status, CancellationToken cancellationToken = default);
+    Task UpdateAsync(TaxFilingSchedule schedule, CancellationToken cancellationToken = default);
+    Task MarkCompletedAsync(int id, CancellationToken cancellationToken = default);
+}

TaxBaik.Domain/Interfaces/ITaxProfileRepository.cs

@@ -0,0 +1,12 @@
+namespace TaxBaik.Domain.Interfaces;
+
+using TaxBaik.Domain.Entities;
+
+public interface ITaxProfileRepository
+{
+    Task<int> CreateAsync(TaxProfile profile, CancellationToken cancellationToken = default);
+    Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
+    Task UpdateAsync(TaxProfile profile, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxProfile>> GetByRiskLevelAsync(string riskLevel, CancellationToken cancellationToken = default);
+    Task<IEnumerable<TaxProfile>> GetUpcomingFilingDuesAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default);
+}

TaxBaik.Infrastructure/DependencyInjection.cs

@@ -14,6 +14,19 @@ public static class DependencyInjection
         services.AddScoped<ICategoryRepository, CategoryRepository>();
         services.AddScoped<IBlogPostRepository, BlogPostRepository>();
         services.AddScoped<IInquiryRepository, InquiryRepository>();
+        services.AddScoped<ISiteSettingRepository, SiteSettingRepository>();
+        services.AddScoped<IAnnouncementRepository, AnnouncementRepository>();
+        services.AddScoped<IClientRepository, ClientRepository>();
+        services.AddScoped<IFaqRepository, FaqRepository>();
+        services.AddScoped<IConsultationRepository, ConsultationRepository>();
+        services.AddScoped<IPortalUserRepository, PortalUserRepository>();
+        services.AddScoped<ITaxFilingRepository, TaxFilingRepository>();
+        services.AddScoped<ICompanyRepository, CompanyRepository>();
+        services.AddScoped<ITaxProfileRepository, TaxProfileRepository>();
+        services.AddScoped<ITaxFilingScheduleRepository, TaxFilingScheduleRepository>();
+        services.AddScoped<IConsultingActivityRepository, ConsultingActivityRepository>();
+        services.AddScoped<IContractRepository, ContractRepository>();
+        services.AddScoped<IRevenueTrackingRepository, RevenueTrackingRepository>();
 
         return services;
     }

TaxBaik.Infrastructure/Repositories/AnnouncementRepository.cs

@@ -0,0 +1,74 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class AnnouncementRepository(IDbConnectionFactory connectionFactory)
+    : BaseRepository(connectionFactory), IAnnouncementRepository
+{
+    private const string SelectColumns =
+        "id, title, content, display_type, is_active, starts_at, ends_at, sort_order, created_at, updated_at";
+
+    public async Task<IEnumerable<Announcement>> GetActiveAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Announcement>(
+            $@"SELECT {SelectColumns}
+               FROM announcements
+               WHERE is_active = TRUE
+                 AND (starts_at IS NULL OR starts_at <= NOW())
+                 AND (ends_at   IS NULL OR ends_at   >= NOW())
+               ORDER BY sort_order DESC, created_at DESC");
+    }
+
+    public async Task<IEnumerable<Announcement>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Announcement>(
+            $"SELECT {SelectColumns} FROM announcements ORDER BY sort_order DESC, created_at DESC");
+    }
+
+    public async Task<Announcement?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Announcement>(
+            $"SELECT {SelectColumns} FROM announcements WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<int> CreateAsync(Announcement announcement, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO announcements
+                (title, content, display_type, is_active, starts_at, ends_at, sort_order, created_at, updated_at)
+              VALUES
+                (@Title, @Content, @DisplayType, @IsActive, @StartsAt, @EndsAt, @SortOrder, NOW(), NOW())
+              RETURNING id",
+            announcement);
+    }
+
+    public async Task UpdateAsync(Announcement announcement, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE announcements
+              SET title        = @Title,
+                  content      = @Content,
+                  display_type = @DisplayType,
+                  is_active    = @IsActive,
+                  starts_at    = @StartsAt,
+                  ends_at      = @EndsAt,
+                  sort_order   = @SortOrder,
+                  updated_at   = NOW()
+              WHERE id = @Id",
+            announcement);
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM announcements WHERE id = @Id", new { Id = id });
+    }
+}

TaxBaik.Infrastructure/Repositories/BlogPostRepository.cs

@@ -58,6 +58,21 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
         return (items, total);
     }
 
+    public async Task<IEnumerable<BlogPost>> GetByCategorySlugAsync(string categorySlug, int limit, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        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
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              WHERE bp.is_published = TRUE AND c.slug = @CategorySlug
+              ORDER BY bp.published_at DESC
+              LIMIT @Limit",
+            new { CategorySlug = categorySlug, Limit = limit });
+    }
+
     public async Task<IEnumerable<BlogPost>> GetAllForAdminAsync(CancellationToken cancellationToken = default)
     {
         using var conn = Conn();
@@ -70,6 +85,30 @@ public class BlogPostRepository(IDbConnectionFactory connectionFactory) : BaseRe
               ORDER BY bp.created_at DESC");
     }
 
+    public async Task<(IEnumerable<BlogPost> Items, int Total)> GetAdminPagedAsync(
+        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, c.name AS category_name
+              FROM blog_posts bp
+              LEFT JOIN categories c ON bp.category_id = c.id
+              ORDER BY bp.created_at DESC
+              LIMIT @PageSize OFFSET @Offset;
+
+              SELECT COUNT(*) FROM blog_posts;",
+            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();

TaxBaik.Infrastructure/Repositories/ClientRepository.cs

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

TaxBaik.Infrastructure/Repositories/CompanyRepository.cs

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

TaxBaik.Infrastructure/Repositories/ConsultationRepository.cs

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

TaxBaik.Infrastructure/Repositories/ConsultingActivityRepository.cs

@@ -0,0 +1,57 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ConsultingActivityRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IConsultingActivityRepository
+{
+    public async Task<int> CreateAsync(ConsultingActivity activity, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO consulting_activities (client_id, activity_type, activity_date, activity_time, assigned_consultant, description, outcome, next_followup_date, notes, created_at, updated_at)
+              VALUES (@ClientId, @ActivityType, @ActivityDate, @ActivityTime, @AssignedConsultantId, @Description, @Outcome, @NextFollowupDate, @Notes, NOW(), NOW())
+              RETURNING id",
+            activity);
+    }
+
+    public async Task<IEnumerable<ConsultingActivity>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<ConsultingActivity>(
+            @"SELECT id, client_id, activity_type, activity_date, activity_time, assigned_consultant, description, outcome, next_followup_date, notes, created_at, updated_at
+              FROM consulting_activities WHERE client_id = @ClientId ORDER BY activity_date DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<ConsultingActivity>> GetPendingFollowupsAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<ConsultingActivity>(
+            @"SELECT id, client_id, activity_type, activity_date, activity_time, assigned_consultant, description, outcome, next_followup_date, notes, created_at, updated_at
+              FROM consulting_activities WHERE next_followup_date IS NOT NULL AND next_followup_date <= CURRENT_DATE
+              ORDER BY next_followup_date ASC");
+    }
+
+    public async Task<IEnumerable<ConsultingActivity>> GetByConsultantAsync(int consultantId, DateTime fromDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<ConsultingActivity>(
+            @"SELECT id, client_id, activity_type, activity_date, activity_time, assigned_consultant, description, outcome, next_followup_date, notes, created_at, updated_at
+              FROM consulting_activities WHERE assigned_consultant = @ConsultantId AND activity_date >= @FromDate
+              ORDER BY activity_date DESC",
+            new { ConsultantId = consultantId, FromDate = fromDate });
+    }
+
+    public async Task UpdateAsync(ConsultingActivity activity, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE consulting_activities SET activity_type = @ActivityType, activity_date = @ActivityDate,
+              activity_time = @ActivityTime, assigned_consultant = @AssignedConsultantId, description = @Description,
+              outcome = @Outcome, next_followup_date = @NextFollowupDate, notes = @Notes, updated_at = NOW()
+              WHERE id = @Id",
+            activity);
+    }
+}

TaxBaik.Infrastructure/Repositories/ContractRepository.cs

@@ -0,0 +1,74 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class ContractRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IContractRepository
+{
+    public async Task<int> CreateAsync(Contract contract, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO contracts (client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at)
+              VALUES (@ClientId, @ContractNumber, @ServiceType, @ContractDate, @StartDate, @EndDate, @MonthlyFee, @TotalAmount, @PaymentStatus, @Status, @Notes, NOW(), NOW())
+              RETURNING id",
+            contract);
+    }
+
+    public async Task<Contract?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<Contract>(
+            @"SELECT id, client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at
+              FROM contracts WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<IEnumerable<Contract>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Contract>(
+            @"SELECT id, client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at
+              FROM contracts WHERE client_id = @ClientId ORDER BY contract_date DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<Contract>> GetActiveContractsAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Contract>(
+            @"SELECT id, client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at
+              FROM contracts WHERE status = 'active' ORDER BY client_id");
+    }
+
+    public async Task<IEnumerable<Contract>> GetExpiringContractsAsync(int daysAhead = 30, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<Contract>(
+            @"SELECT id, client_id, contract_number, service_type, contract_date, start_date, end_date, monthly_fee, total_amount, payment_status, status, notes, created_at, updated_at
+              FROM contracts
+              WHERE status = 'active' AND end_date IS NOT NULL AND end_date BETWEEN CURRENT_DATE AND CURRENT_DATE + INTERVAL '1 day' * @DaysAhead
+              ORDER BY end_date ASC",
+            new { DaysAhead = daysAhead });
+    }
+
+    public async Task UpdateAsync(Contract contract, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE contracts SET contract_number = @ContractNumber, service_type = @ServiceType, contract_date = @ContractDate,
+              start_date = @StartDate, end_date = @EndDate, monthly_fee = @MonthlyFee, total_amount = @TotalAmount,
+              payment_status = @PaymentStatus, status = @Status, notes = @Notes, updated_at = NOW()
+              WHERE id = @Id",
+            contract);
+    }
+
+    public async Task<decimal> GetMonthlyRecurringRevenueAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var result = await conn.QueryFirstAsync<decimal>(
+            @"SELECT COALESCE(SUM(monthly_fee), 0) FROM contracts WHERE status = 'active' AND monthly_fee IS NOT NULL");
+        return result;
+    }
+}

TaxBaik.Infrastructure/Repositories/FaqRepository.cs

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

TaxBaik.Infrastructure/Repositories/InquiryRepository.cs

@@ -20,7 +20,9 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
     {
         using var conn = Conn();
         return await conn.QueryFirstOrDefaultAsync<Inquiry>(
-            "SELECT id, name, phone, email, service_type, message, status, ip_address, created_at FROM inquiries WHERE id = @Id",
+            @"SELECT id, name, phone, email, service_type, message, status, ip_address,
+                     client_id, admin_memo, created_at, updated_at
+              FROM inquiries WHERE id = @Id",
             new { Id = id });
     }
 
@@ -31,7 +33,8 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
         var offset = (page - 1) * pageSize;
 
         using var reader = await conn.QueryMultipleAsync(
-            @"SELECT id, name, phone, email, service_type, message, status, ip_address, created_at
+            @"SELECT id, name, phone, email, service_type, message, status, ip_address,
+                     client_id, admin_memo, created_at, updated_at
               FROM inquiries
               WHERE @Status::text IS NULL OR status = @Status
               ORDER BY created_at DESC
@@ -47,9 +50,79 @@ public class InquiryRepository(IDbConnectionFactory connectionFactory) : BaseRep
         return (items, total);
     }
 
+    public async Task<int> CountAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.ExecuteScalarAsync<int>("SELECT COUNT(*) FROM inquiries");
+    }
+
+    public async Task<int> CountThisMonthAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.ExecuteScalarAsync<int>(
+            @"SELECT COUNT(*)
+              FROM inquiries
+              WHERE created_at >= date_trunc('month', NOW())
+                AND created_at < date_trunc('month', NOW()) + INTERVAL '1 month'");
+    }
+
+    public async Task<int> CountByStatusAsync(string status, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.ExecuteScalarAsync<int>(
+            "SELECT COUNT(*) FROM inquiries WHERE status = @Status",
+            new { Status = status });
+    }
+
+    public async Task<int> CountByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.ExecuteScalarAsync<int>(
+            @"SELECT COUNT(*)
+              FROM inquiries
+              WHERE created_at >= @StartDate AND created_at <= @EndDate",
+            new { StartDate = startDate, EndDate = endDate });
+    }
+
+    public async Task<int> CountByStatusAndDateAsync(string status, DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.ExecuteScalarAsync<int>(
+            @"SELECT COUNT(*)
+              FROM inquiries
+              WHERE status = @Status
+                AND created_at >= @StartDate
+                AND created_at <= @EndDate",
+            new { Status = status, StartDate = startDate, EndDate = endDate });
+    }
+
     public async Task UpdateStatusAsync(int id, string status, CancellationToken cancellationToken = default)
     {
         using var conn = Conn();
-        await conn.ExecuteAsync("UPDATE inquiries SET status = @Status WHERE id = @Id", new { Id = id, Status = status });
+        await conn.ExecuteAsync(
+            "UPDATE inquiries SET status = @Status, updated_at = NOW() WHERE id = @Id",
+            new { Id = id, Status = status });
+    }
+
+    public async Task UpdateAdminMemoAsync(int id, string? adminMemo, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE inquiries SET admin_memo = @AdminMemo, updated_at = NOW() WHERE id = @Id",
+            new { Id = id, AdminMemo = adminMemo });
+    }
+
+    public async Task LinkClientAsync(int inquiryId, int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            "UPDATE inquiries SET client_id = @ClientId, updated_at = NOW() WHERE id = @Id",
+            new { Id = inquiryId, ClientId = clientId });
+    }
+
+    public async Task DeleteAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync("DELETE FROM inquiries WHERE id = @Id", new { Id = id });
     }
 }

TaxBaik.Infrastructure/Repositories/PortalUserRepository.cs

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

TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs

@@ -0,0 +1,72 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class RevenueTrackingRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), IRevenueTrackingRepository
+{
+    public async Task<int> CreateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO revenue_tracking (client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at)
+              VALUES (@ClientId, @InvoiceNumber, @InvoiceDate, @ServiceType, @Amount, @PaymentStatus, @PaymentDate, @DueDate, @Notes, NOW(), NOW())
+              RETURNING id",
+            revenue);
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE client_id = @ClientId ORDER BY invoice_date DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE payment_status = 'pending' ORDER BY due_date ASC");
+    }
+
+    public async Task<IEnumerable<RevenueTracking>> GetByDateRangeAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE invoice_date BETWEEN @StartDate AND @EndDate ORDER BY invoice_date DESC",
+            new { StartDate = startDate, EndDate = endDate });
+    }
+
+    public async Task UpdateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE revenue_tracking SET invoice_number = @InvoiceNumber, invoice_date = @InvoiceDate,
+              service_type = @ServiceType, amount = @Amount, payment_status = @PaymentStatus,
+              payment_date = @PaymentDate, due_date = @DueDate, notes = @Notes, updated_at = NOW()
+              WHERE id = @Id",
+            revenue);
+    }
+
+    public async Task MarkPaidAsync(int id, DateTime paymentDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE revenue_tracking SET payment_status = 'paid', payment_date = @PaymentDate, updated_at = NOW() WHERE id = @Id",
+            new { Id = id, PaymentDate = paymentDate });
+    }
+
+    public async Task<decimal> GetTotalRevenueAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var result = await conn.QueryFirstAsync<decimal>(
+            @"SELECT COALESCE(SUM(amount), 0) FROM revenue_tracking WHERE invoice_date BETWEEN @StartDate AND @EndDate",
+            new { StartDate = startDate, EndDate = endDate });
+        return result;
+    }
+}

TaxBaik.Infrastructure/Repositories/SiteSettingRepository.cs

@@ -0,0 +1,30 @@
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+namespace TaxBaik.Infrastructure.Repositories;
+
+public class SiteSettingRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ISiteSettingRepository
+{
+    public async Task<IReadOnlyDictionary<string, string>> GetAllAsync(CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        var rows = await conn.QueryAsync<SiteSetting>(
+            "SELECT key, value, updated_at AS UpdatedAt FROM site_settings ORDER BY key");
+        return rows.ToDictionary(x => x.Key, x => x.Value);
+    }
+
+    public async Task UpsertAsync(IEnumerable<SiteSetting> settings, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        foreach (var setting in settings)
+        {
+            await conn.ExecuteAsync(
+                @"INSERT INTO site_settings (key, value, updated_at)
+                  VALUES (@Key, @Value, NOW())
+                  ON CONFLICT (key)
+                  DO UPDATE SET value = EXCLUDED.value, updated_at = NOW()",
+                setting);
+        }
+    }
+}

TaxBaik.Infrastructure/Repositories/TaxFilingRepository.cs

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

TaxBaik.Infrastructure/Repositories/TaxFilingScheduleRepository.cs

@@ -0,0 +1,73 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxFilingScheduleRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ITaxFilingScheduleRepository
+{
+    public async Task<int> CreateAsync(TaxFilingSchedule schedule, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO tax_filing_schedules (client_id, filing_type, due_date, filing_year, status, assigned_to, notes, created_at, updated_at)
+              VALUES (@ClientId, @FilingType, @DueDate, @FilingYear, @Status, @AssignedToId, @Notes, NOW(), NOW())
+              RETURNING id",
+            schedule);
+    }
+
+    public async Task<TaxFilingSchedule?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<TaxFilingSchedule>(
+            @"SELECT id, client_id, filing_type, due_date, filing_year, status, assigned_to, completed_date, notes, created_at, updated_at
+              FROM tax_filing_schedules WHERE id = @Id",
+            new { Id = id });
+    }
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFilingSchedule>(
+            @"SELECT id, client_id, filing_type, due_date, filing_year, status, assigned_to, completed_date, notes, created_at, updated_at
+              FROM tax_filing_schedules WHERE client_id = @ClientId ORDER BY due_date DESC",
+            new { ClientId = clientId });
+    }
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetUpcomingDuesAsync(int daysAhead = 30, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFilingSchedule>(
+            @"SELECT id, client_id, filing_type, due_date, filing_year, status, assigned_to, completed_date, notes, created_at, updated_at
+              FROM tax_filing_schedules
+              WHERE status = 'pending' AND due_date BETWEEN CURRENT_DATE AND CURRENT_DATE + INTERVAL '1 day' * @DaysAhead
+              ORDER BY due_date ASC",
+            new { DaysAhead = daysAhead });
+    }
+
+    public async Task<IEnumerable<TaxFilingSchedule>> GetByStatusAsync(string status, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxFilingSchedule>(
+            @"SELECT id, client_id, filing_type, due_date, filing_year, status, assigned_to, completed_date, notes, created_at, updated_at
+              FROM tax_filing_schedules WHERE status = @Status ORDER BY due_date",
+            new { Status = status });
+    }
+
+    public async Task UpdateAsync(TaxFilingSchedule schedule, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE tax_filing_schedules SET filing_type = @FilingType, due_date = @DueDate, status = @Status,
+              assigned_to = @AssignedToId, notes = @Notes, updated_at = NOW() WHERE id = @Id",
+            schedule);
+    }
+
+    public async Task MarkCompletedAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE tax_filing_schedules SET status = 'completed', completed_date = NOW(), updated_at = NOW() WHERE id = @Id",
+            new { Id = id });
+    }
+}

TaxBaik.Infrastructure/Repositories/TaxProfileRepository.cs

@@ -0,0 +1,70 @@
+namespace TaxBaik.Infrastructure.Repositories;
+
+using Dapper;
+using TaxBaik.Domain.Entities;
+using TaxBaik.Domain.Interfaces;
+
+public class TaxProfileRepository(IDbConnectionFactory connectionFactory) : BaseRepository(connectionFactory), ITaxProfileRepository
+{
+    public async Task<int> CreateAsync(TaxProfile profile, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstAsync<int>(
+            @"INSERT INTO tax_profiles (client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at)
+              VALUES (@ClientId, @BusinessRegistration, @BusinessType, @EstablishmentDate, @AnnualRevenueRange,
+              @EmployeeCount, @AccountingMethod, @FiscalYearEnd, @LastFilingDate, @NextFilingDueDate,
+              @TaxRiskLevel, @PreviousAuditHistory, @SpecialNotes, NOW(), NOW())
+              RETURNING id",
+            profile);
+    }
+
+    public async Task<TaxProfile?> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<TaxProfile>(
+            @"SELECT id, client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at
+              FROM tax_profiles WHERE client_id = @ClientId",
+            new { ClientId = clientId });
+    }
+
+    public async Task UpdateAsync(TaxProfile profile, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        await conn.ExecuteAsync(
+            @"UPDATE tax_profiles SET business_registration = @BusinessRegistration, business_type = @BusinessType,
+              establishment_date = @EstablishmentDate, annual_revenue_range = @AnnualRevenueRange,
+              employee_count = @EmployeeCount, accounting_method = @AccountingMethod, fiscal_year_end = @FiscalYearEnd,
+              last_filing_date = @LastFilingDate, next_filing_due_date = @NextFilingDueDate,
+              tax_risk_level = @TaxRiskLevel, previous_audit_history = @PreviousAuditHistory,
+              special_notes = @SpecialNotes, updated_at = NOW()
+              WHERE id = @Id",
+            profile);
+    }
+
+    public async Task<IEnumerable<TaxProfile>> GetByRiskLevelAsync(string riskLevel, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxProfile>(
+            @"SELECT id, client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at
+              FROM tax_profiles WHERE tax_risk_level = @RiskLevel ORDER BY client_id",
+            new { RiskLevel = riskLevel });
+    }
+
+    public async Task<IEnumerable<TaxProfile>> GetUpcomingFilingDuesAsync(DateTime startDate, DateTime endDate, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryAsync<TaxProfile>(
+            @"SELECT id, client_id, business_registration, business_type, establishment_date,
+              annual_revenue_range, employee_count, accounting_method, fiscal_year_end, last_filing_date,
+              next_filing_due_date, tax_risk_level, previous_audit_history, special_notes, created_at, updated_at
+              FROM tax_profiles WHERE next_filing_due_date BETWEEN @StartDate AND @EndDate
+              ORDER BY next_filing_due_date",
+            new { StartDate = startDate, EndDate = endDate });
+    }
+}

TaxBaik.Web/Components/Admin/App.razor

@@ -1,3 +1,4 @@
+@using Microsoft.AspNetCore.Components.Web
 <!DOCTYPE html>
 <html lang="ko">
 <head>
@@ -8,12 +9,122 @@
     <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" />
-    <link rel="stylesheet" href="/taxbaik/css/admin.css" />
+    <script>
+        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" />
 </head>
 <body>
-    <Routes @rendermode="RenderMode.InteractiveServer" />
+    <div id="components-reconnect-modal" class="admin-reconnect-modal">
+        <div class="admin-reconnect-card">
+            <strong>연결 재설정 중...</strong>
+            <span>새로운 버전으로 업데이트되었습니다.</span>
+            <span style="font-size: 0.85rem; margin-top: 0.5rem; opacity: 0.8;">자동으로 페이지를 새로고침합니다. 잠시만 기다려주세요.</span>
+        </div>
+    </div>
+    <div id="blazor-loading" class="blazor-loading-overlay show">
+        <div class="blazor-loading-spinner">
+            <div class="spinner"></div>
+            <p>로드 중...</p>
+        </div>
+    </div>
+    <MudThemeProvider @bind-IsDarkMode="isDarkMode" Theme="mudTheme" />
+    <MudDialogProvider />
+    <MudSnackbarProvider />
+    <Routes @rendermode="new InteractiveServerRenderMode(prerender: false)" />
     <script src="_content/MudBlazor/MudBlazor.min.js"></script>
+    <script src="js/admin-session.js"></script>
     <script src="_framework/blazor.web.js"></script>
+    <script>window.taxbaikAdminSession?.watchReconnect();</script>
 </body>
 </html>
+
+@code {
+    private bool isDarkMode = false;
+    private MudTheme mudTheme = new()
+    {
+        Palette = new PaletteLight()
+        {
+            Primary = "#1976D2",
+            PrimaryContrastText = "#FFFFFF",
+            Secondary = "#2D9F7E",
+            SecondaryContrastText = "#FFFFFF",
+            Tertiary = "#FF8A50",
+            TertiaryContrastText = "#FFFFFF",
+            Surface = "#F5F7FA",
+            Background = "#FFFFFF",
+            BackgroundGrey = "#F8F9FB",
+            DrawerBackground = "#FFFFFF",
+            DrawerText = "#424242",
+            AppbarBackground = "#FFFFFF",
+            AppbarText = "#424242",
+            TextPrimary = "#1A1A1A",
+            TextSecondary = "#64748B",
+            TextDisabled = "#94A3B8",
+            ActionDefault = "#1976D2",
+            ActionDisabled = "#BDBDBD",
+            Divider = "#E2E8F0",
+            DividerLight = "#F1F5F9",
+            Error = "#DC2626",
+            ErrorContrastText = "#FFFFFF",
+            Warning = "#F59E0B",
+            WarningContrastText = "#FFFFFF",
+            Info = "#06B6D4",
+            InfoContrastText = "#FFFFFF",
+            Success = "#16A34A",
+            SuccessContrastText = "#FFFFFF",
+        },
+        LayoutProperties = new LayoutProperties()
+        {
+            DefaultBorderRadius = "8px"
+        },
+        Typography = new Typography()
+        {
+            Default = new Default()
+            {
+                FontSize = ".875rem",
+                FontWeight = 400,
+                LineHeight = 1.5
+            },
+            H1 = new H1()
+            {
+                FontSize = "2.5rem",
+                FontWeight = 600,
+                LineHeight = 1.2
+            },
+            H2 = new H2()
+            {
+                FontSize = "2rem",
+                FontWeight = 600,
+                LineHeight = 1.3
+            },
+            H3 = new H3()
+            {
+                FontSize = "1.75rem",
+                FontWeight = 600,
+                LineHeight = 1.3
+            },
+            H4 = new H4()
+            {
+                FontSize = "1.5rem",
+                FontWeight = 600,
+                LineHeight = 1.4
+            },
+            H5 = new H5()
+            {
+                FontSize = "1.25rem",
+                FontWeight = 500,
+                LineHeight = 1.4
+            },
+            H6 = new H6()
+            {
+                FontSize = "1rem",
+                FontWeight = 500,
+                LineHeight = 1.5
+            }
+        }
+    };
+}

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

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

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

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

TaxBaik.Web/Components/Admin/InquiryTable.razor

@@ -1,12 +1,10 @@
-@using TaxBaik.Application.Services
+<MudSimpleTable Striped="true" Dense="true" Class="admin-table mt-4">
-@inject InquiryService InquiryService
-
-<MudSimpleTable Striped="true" Dense="true" Class="mt-4">
     <thead>
         <tr>
             <th>이름</th>
             <th>전화</th>
             <th>분야</th>
+            <th>상태</th>
             <th>메시지</th>
             <th>날짜</th>
             <th></th>
@@ -19,11 +17,18 @@
                 <td>@inquiry.Name</td>
                 <td>@inquiry.Phone</td>
                 <td>@inquiry.ServiceType</td>
-                <td>@inquiry.Message.Substring(0, Math.Min(30, inquiry.Message.Length))...</td>
+                <td>
+                    <MudChip Size="Size.Small" Color="@GetStatusColor(inquiry.Status)">
+                        @GetStatusLabel(inquiry.Status)
+                    </MudChip>
+                </td>
+                <td>@GetPreview(inquiry.Message)</td>
                 <td>@inquiry.CreatedAt.ToString("yyyy-MM-dd")</td>
                 <td>
-                    <MudButton Size="Size.Small" Variant="Variant.Text"
+                    <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Primary"
                         Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}")">보기</MudButton>
+                    <MudButton Size="Size.Small" Variant="Variant.Outlined" Color="Color.Info"
+                        Href="@($"/taxbaik/admin/inquiries/{inquiry.Id}/edit")">수정</MudButton>
                 </td>
             </tr>
         }
@@ -31,28 +36,45 @@
 </MudSimpleTable>
 
 @code {
+    [Parameter, EditorRequired]
+    public IReadOnlyList<Domain.Entities.Inquiry> Inquiries { get; set; } = [];
+
     [Parameter]
     public string Status { get; set; } = "";
 
-    private List<Domain.Entities.Inquiry> inquiries = [];
+    private IReadOnlyList<Domain.Entities.Inquiry> filteredInquiries = [];
-    private List<Domain.Entities.Inquiry> filteredInquiries = [];
 
-    protected override async Task OnInitializedAsync()
+    protected override void OnParametersSet()
     {
-        var (items, _) = await InquiryService.GetPagedAsync(1, 1000);
+        if (Inquiries == null || Inquiries.Count == 0)
-        inquiries = items.ToList();
+        {
-        FilterInquiries();
+            filteredInquiries = [];
-    }
+            return;
+        }
 
-    private void FilterInquiries()
-    {
         filteredInquiries = string.IsNullOrEmpty(Status)
-            ? inquiries
+            ? Inquiries
-            : inquiries.Where(x => x.Status == Status).ToList();
+            : Inquiries.Where(x => x.Status == Status).ToList();
     }
 
-    protected override async Task OnParametersSetAsync()
+    private static string GetPreview(string message)
     {
-        FilterInquiries();
+        if (string.IsNullOrWhiteSpace(message))
+            return "-";
+
+        var trimmed = message.Trim();
+        return trimmed.Length <= 30 ? trimmed : $"{trimmed[..30]}...";
     }
+
+    private static Color GetStatusColor(string status) => status switch
+    {
+        "new" => Color.Warning,
+        "consulting" => Color.Info,
+        "contracted" => Color.Success,
+        "rejected" => Color.Error,
+        "closed" => Color.Dark,
+        _ => Color.Default
+    };
+
+    private static string GetStatusLabel(string status) => InquiryStatusMapper.Labels.GetValueOrDefault(status, status);
 }

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

@@ -1,41 +1,130 @@
-@using Microsoft.AspNetCore.Components.Authorization
 @inherits LayoutComponentBase
+@inject NavigationManager Navigation
+@inject IJSRuntime JS
+@implements IDisposable
 
-<AuthorizeView>
+<MudLayout Class="admin-shell">
-    <Authorized>
+    <MudAppBar Elevation="0" Class="admin-topbar">
-        <MudThemeProvider />
+        <MudIconButton Icon="@Icons.Material.Filled.Menu"
-        <MudDialogProvider />
+                       Color="Color.Inherit"
-        <MudSnackbarProvider />
+                       Edge="Edge.Start"
+                       Class="admin-menu-button"
+                       OnClick="@ToggleDrawer" />
+        <div class="admin-topbar-title">
+            <MudText Typo="Typo.caption" Color="Color.Secondary">TaxBaik Admin</MudText>
+            <MudText Typo="Typo.h6">세무회계 관리 대시보드</MudText>
+        </div>
+        <MudSpacer />
 
-        <MudLayout>
+        <!-- 상단 액션 바 -->
-            <MudAppBar Elevation="1">
+        <div class="admin-topbar-actions">
-                <MudText Typo="Typo.h6" Class="ml-3">백원숙 세무회계 관리자</MudText>
+            <MudTooltip Text="공개 웹사이트 방문">
-                <MudSpacer />
+                <MudButton Class="admin-topbar-action"
-                <MudButton Color="Color.Inherit" Href="/taxbaik">공개 사이트</MudButton>
+                           Variant="Variant.Text"
-                <MudButton Href="/taxbaik/admin/logout">로그아웃</MudButton>
+                           Color="Color.Inherit"
-            </MudAppBar>
+                           Size="Size.Small"
+                           StartIcon="@Icons.Material.Filled.OpenInNew"
+                           Href="/taxbaik"
+                           Target="_blank">
+                    공개 사이트
+                </MudButton>
+            </MudTooltip>
 
-            <MudDrawer @bind-open="@drawerOpen" Elevation="1">
+            <MudDivider Vertical="true" FlexItem="true" Class="mx-2" />
-                <MudNavMenu>
-                    <MudNavLink Href="/taxbaik/admin/" Match="NavLinkMatch.All">📊 대시보드</MudNavLink>
-                    <MudNavLink Href="/taxbaik/admin/blog">📝 블로그 관리</MudNavLink>
-                    <MudNavLink Href="/taxbaik/admin/inquiries">💬 문의 관리</MudNavLink>
-                    <MudNavLink Href="/taxbaik/admin/settings">⚙️ 설정</MudNavLink>
-                </MudNavMenu>
-            </MudDrawer>
 
-            <MudMainContent>
+            <MudTooltip Text="로그아웃 (Ctrl+Q)">
-                <MudContainer MaxWidth="MaxWidth.Large" Class="my-4">
+                <MudButton Class="admin-topbar-action"
-                    @Body
+                           Variant="Variant.Text"
-                </MudContainer>
+                           Color="Color.Error"
-            </MudMainContent>
+                           Size="Size.Small"
-        </MudLayout>
+                           StartIcon="@Icons.Material.Filled.Logout"
-    </Authorized>
+                           Href="/taxbaik/admin/logout">
-    <NotAuthorized>
+                    로그아웃
-        @Body
+                </MudButton>
-    </NotAuthorized>
+            </MudTooltip>
-</AuthorizeView>
+        </div>
+    </MudAppBar>
+
+    <MudDrawer @bind-open="@drawerOpen"
+               Elevation="0"
+               Variant="DrawerVariant.Responsive"
+               Breakpoint="Breakpoint.Md"
+               Class="admin-drawer">
+        <div class="admin-drawer-brand">
+            <div class="admin-brand-mark">T</div>
+            <div>
+                <MudText Typo="Typo.subtitle1">TaxBaik</MudText>
+                <MudText Typo="Typo.caption">세무 운영 콘솔</MudText>
+            </div>
+        </div>
+        <MudNavMenu Class="admin-nav">
+            <MudNavLink Href="/taxbaik/admin/dashboard" Match="NavLinkMatch.All" Icon="@Icons.Material.Filled.Dashboard">대시보드</MudNavLink>
+
+            <MudNavGroup Title="CRM & 세무관리" Icon="@Icons.Material.Filled.BusinessCenter" @bind-Expanded="@expandedCRMGroup">
+                <MudNavLink Href="/taxbaik/admin/tax-profiles" Icon="@Icons.Material.Filled.Assignment">세무 프로필</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/tax-filing-schedules" Icon="@Icons.Material.Filled.CalendarMonth">신고 일정</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/contracts" Icon="@Icons.Material.Filled.Description">계약 관리</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/consulting-activities" Icon="@Icons.Material.Filled.ChatBubble">상담 활동</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/revenue-trackings" Icon="@Icons.Material.Filled.Receipt">수익 추적</MudNavLink>
+            </MudNavGroup>
+
+            <MudNavGroup Title="고객 관리" Icon="@Icons.Material.Filled.PeopleAlt" @bind-Expanded="@expandedCustomerGroup">
+                <MudNavLink Href="/taxbaik/admin/clients" Icon="@Icons.Material.Filled.ContactPage">고객 카드</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/tax-filings" Icon="@Icons.Material.Filled.Assessment">세무신고</MudNavLink>
+            </MudNavGroup>
+
+            <MudNavGroup Title="홈페이지" Icon="@Icons.Material.Filled.Home" @bind-Expanded="@expandedWebsiteGroup">
+                <MudNavLink Href="/taxbaik/admin/announcements" Icon="@Icons.Material.Filled.Campaign">공지사항</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/faqs" Icon="@Icons.Material.Filled.QuestionAnswer">FAQ 관리</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/blog" Icon="@Icons.Material.Filled.Article">블로그 관리</MudNavLink>
+                <MudNavLink Href="/taxbaik/admin/season-simulator" Icon="@Icons.Material.Filled.Preview">시즌 시뮬레이터</MudNavLink>
+            </MudNavGroup>
+
+            <MudNavLink Href="/taxbaik/admin/inquiries" Icon="@Icons.Material.Filled.Forum">문의 관리</MudNavLink>
+            <MudNavLink Href="/taxbaik/admin/settings" Icon="@Icons.Material.Filled.Tune">설정</MudNavLink>
+        </MudNavMenu>
+    </MudDrawer>
+
+    <MudMainContent Class="admin-main">
+        <MudContainer MaxWidth="MaxWidth.False" Class="admin-content">
+            @Body
+        </MudContainer>
+    </MudMainContent>
+</MudLayout>
 
 @code {
     private bool drawerOpen = true;
+    private bool expandedCRMGroup = true;
+    private bool expandedCustomerGroup = false;
+    private bool expandedWebsiteGroup = false;
+
+    protected override void OnInitialized()
+    {
+        Navigation.LocationChanged += OnLocationChanged;
+    }
+
+    protected override async Task OnAfterRenderAsync(bool firstRender)
+    {
+        if (!firstRender)
+            return;
+
+        var viewportWidth = await JS.InvokeAsync<int>("taxbaikAdminSession.getViewportWidth");
+        drawerOpen = viewportWidth >= 960;
+        StateHasChanged();
+    }
+
+    private void OnLocationChanged(object? sender, LocationChangedEventArgs args)
+    {
+        _ = InvokeAsync(() => JS.InvokeVoidAsync("taxbaikAdminSession.showLoading"));
+    }
+
+    private void ToggleDrawer()
+    {
+        drawerOpen = !drawerOpen;
+    }
+
+    public void Dispose()
+    {
+        Navigation.LocationChanged -= OnLocationChanged;
+    }
 }

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

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

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

@@ -0,0 +1,178 @@
+@page "/admin/announcements/create"
+@page "/admin/announcements/{Id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Web.Services
+@inject IAnnouncementBrowserClient AnnouncementClient
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<PageTitle>@(Id.HasValue ? "공지 수정" : "공지 등록")</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Homepage</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">@(Id.HasValue ? "공지 수정" : "공지 등록")</MudText>
+    </div>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0">
+    <MudForm @ref="form">
+        <MudGrid>
+            <MudItem xs="12">
+                <MudTextField @bind-Value="model.Title"
+                              Label="제목"
+                              Variant="Variant.Outlined"
+                              Required="true"
+                              RequiredError="제목을 입력하세요."
+                              HelperText="홈페이지 상단 공지 바에 표시되는 텍스트입니다." />
+            </MudItem>
+
+            <MudItem xs="12">
+                <MudTextField @bind-Value="model.Content"
+                              Label="상세 내용 (선택)"
+                              Variant="Variant.Outlined"
+                              Lines="3"
+                              HelperText="부가 설명이 있을 경우 입력합니다. 없으면 제목만 표시됩니다." />
+            </MudItem>
+
+            <MudItem xs="12" sm="6">
+                <MudSelect @bind-Value="model.DisplayType"
+                           Label="유형"
+                           Variant="Variant.Outlined">
+                    <MudSelectItem Value="@("info")">일반 (파란색)</MudSelectItem>
+                    <MudSelectItem Value="@("banner")">배너 (주황색) — 중요 이벤트</MudSelectItem>
+                    <MudSelectItem Value="@("urgent")">긴급 (빨간색) — 마감 임박</MudSelectItem>
+                </MudSelect>
+            </MudItem>
+
+            <MudItem xs="12" sm="6">
+                <MudNumericField @bind-Value="model.SortOrder"
+                                 Label="노출 순서"
+                                 Variant="Variant.Outlined"
+                                 HelperText="숫자가 클수록 먼저 표시됩니다." />
+            </MudItem>
+
+            <MudItem xs="12" sm="6">
+                <MudDatePicker @bind-Date="startsAtDate"
+                               Label="게시 시작일 (비우면 즉시)"
+                               Variant="Variant.Outlined"
+                               DateFormat="yyyy-MM-dd"
+                               Clearable="true" />
+            </MudItem>
+
+            <MudItem xs="12" sm="6">
+                <MudDatePicker @bind-Date="endsAtDate"
+                               Label="게시 종료일 (비우면 무기한)"
+                               Variant="Variant.Outlined"
+                               DateFormat="yyyy-MM-dd"
+                               Clearable="true" />
+            </MudItem>
+
+            <MudItem xs="12">
+                <MudSwitch @bind-Checked="model.IsActive"
+                           Label="@(model.IsActive ? "활성화 (홈페이지에 노출)" : "비활성화 (홈페이지 미노출)")"
+                           Color="Color.Primary" />
+            </MudItem>
+        </MudGrid>
+
+        <div class="d-flex gap-2 mt-4">
+            <MudButton Variant="Variant.Filled" Color="Color.Primary"
+                       StartIcon="@Icons.Material.Filled.Save"
+                       Disabled="isSaving"
+                       @onclick="SaveAsync">
+                @(isSaving ? "저장 중..." : "저장")
+            </MudButton>
+            <MudButton Variant="Variant.Outlined"
+                       @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/announcements"))">
+                취소
+            </MudButton>
+        </div>
+    </MudForm>
+</MudPaper>
+
+@code {
+    [Parameter] public int? Id { get; set; }
+
+    private MudForm? form;
+    private bool isSaving;
+    private DateTime? startsAtDate;
+    private DateTime? endsAtDate;
+
+    private AnnouncementDto model = new();
+
+    protected override async Task OnInitializedAsync()
+    {
+        if (Id.HasValue)
+        {
+            try
+            {
+                var entity = await AnnouncementClient.GetByIdAsync(Id.Value);
+                if (entity is null)
+                {
+                    Navigation.NavigateTo("/taxbaik/admin/announcements");
+                    return;
+                }
+                model = new AnnouncementDto
+                {
+                    Id          = entity.Id,
+                    Title       = entity.Title,
+                    Content     = entity.Content,
+                    DisplayType = entity.DisplayType,
+                    IsActive    = entity.IsActive,
+                    SortOrder   = entity.SortOrder
+                };
+                startsAtDate = entity.StartsAt?.ToLocalTime();
+                endsAtDate   = entity.EndsAt?.ToLocalTime();
+            }
+            catch
+            {
+                Navigation.NavigateTo("/taxbaik/admin/announcements");
+            }
+        }
+    }
+
+    private async Task SaveAsync()
+    {
+        if (form is null) return;
+        await form.Validate();
+        if (!form.IsValid) return;
+
+        isSaving = true;
+        try
+        {
+            model.StartsAt = startsAtDate.HasValue
+                ? DateTime.SpecifyKind(startsAtDate.Value.Date, DateTimeKind.Local).ToUniversalTime()
+                : null;
+            model.EndsAt = endsAtDate.HasValue
+                ? DateTime.SpecifyKind(endsAtDate.Value.Date.AddDays(1).AddSeconds(-1), DateTimeKind.Local).ToUniversalTime()
+                : null;
+
+            if (Id.HasValue)
+            {
+                var result = await AnnouncementClient.UpdateAsync(Id.Value, model);
+                if (result != null)
+                    Snackbar.Add("공지사항이 저장되었습니다.", Severity.Success);
+                else
+                    Snackbar.Add("저장 실패", Severity.Error);
+            }
+            else
+            {
+                var result = await AnnouncementClient.CreateAsync(model);
+                if (result != null)
+                    Snackbar.Add("공지사항이 저장되었습니다.", Severity.Success);
+                else
+                    Snackbar.Add("저장 실패", Severity.Error);
+            }
+            Navigation.NavigateTo("/taxbaik/admin/announcements");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+        finally
+        {
+            isSaving = false;
+        }
+    }
+}

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

@@ -0,0 +1,170 @@
+@page "/admin/announcements"
+@attribute [Authorize]
+@using TaxBaik.Web.Services
+@using TaxBaik.Domain.Entities
+@inject IAnnouncementBrowserClient AnnouncementClient
+@inject NavigationManager Navigation
+@inject IDialogService DialogService
+@inject ISnackbar Snackbar
+
+<PageTitle>공지사항 관리</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Homepage</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">공지사항 관리</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">홈페이지 상단에 노출되는 공지사항을 등록하고 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary"
+               StartIcon="@Icons.Material.Filled.Add"
+               Href="/taxbaik/admin/announcements/create">
+        공지 등록
+    </MudButton>
+</section>
+
+<MudPaper Class="admin-surface" Elevation="0">
+    @if (announcements is null)
+    {
+        <MudProgressLinear Indeterminate="true" />
+    }
+    else if (!announcements.Any())
+    {
+        <MudText Class="pa-4 text-muted">등록된 공지사항이 없습니다.</MudText>
+    }
+    else
+    {
+        <MudSimpleTable Striped="true" Dense="true" Class="admin-table">
+            <thead>
+                <tr>
+                    <th>제목</th>
+                    <th>유형</th>
+                    <th>상태</th>
+                    <th>게시 기간</th>
+                    <th>순서</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                @foreach (var item in announcements)
+                {
+                    <tr>
+                        <td>@item.Title</td>
+                        <td>
+                            <MudChip Size="Size.Small" Color="@GetTypeColor(item.DisplayType)">
+                                @GetTypeLabel(item.DisplayType)
+                            </MudChip>
+                        </td>
+                        <td>
+                            @if (IsCurrentlyActive(item))
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Success">노출 중</MudChip>
+                            }
+                            else if (!item.IsActive)
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Default">비활성</MudChip>
+                            }
+                            else
+                            {
+                                <MudChip Size="Size.Small" Color="Color.Warning">기간 외</MudChip>
+                            }
+                        </td>
+                        <td class="small">
+                            @FormatPeriod(item)
+                        </td>
+                        <td>@item.SortOrder</td>
+                        <td>
+                            <MudButtonGroup Size="Size.Small" Variant="Variant.Outlined">
+                                <MudButton @onclick="@(() => Navigation.NavigateTo($"/taxbaik/admin/announcements/{item.Id}/edit"))">
+                                    수정
+                                </MudButton>
+                                <MudButton Color="Color.Error" @onclick="@(() => DeleteAsync(item))">
+                                    삭제
+                                </MudButton>
+                            </MudButtonGroup>
+                        </td>
+                    </tr>
+                }
+            </tbody>
+        </MudSimpleTable>
+    }
+</MudPaper>
+
+@code {
+    private List<Announcement>? announcements;
+
+    protected override async Task OnInitializedAsync()
+    {
+        await LoadAsync();
+    }
+
+    private async Task LoadAsync()
+    {
+        try
+        {
+            announcements = (await AnnouncementClient.GetAllAsync()).ToList();
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+            announcements = [];
+        }
+    }
+
+    private async Task DeleteAsync(Announcement item)
+    {
+        var confirmed = await DialogService.ShowMessageBox(
+            "공지 삭제",
+            $"'{item.Title}' 공지를 삭제하시겠습니까?",
+            yesText: "삭제", cancelText: "취소");
+
+        if (confirmed != true) return;
+
+        try
+        {
+            var success = await AnnouncementClient.DeleteAsync(item.Id);
+            if (success)
+            {
+                Snackbar.Add("공지사항이 삭제되었습니다.", Severity.Success);
+                await LoadAsync();
+            }
+            else
+            {
+                Snackbar.Add("삭제 실패", Severity.Error);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"오류: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private static bool IsCurrentlyActive(Announcement a)
+    {
+        if (!a.IsActive) return false;
+        var now = DateTime.UtcNow;
+        if (a.StartsAt.HasValue && a.StartsAt > now) return false;
+        if (a.EndsAt.HasValue   && a.EndsAt   < now) return false;
+        return true;
+    }
+
+    private static string FormatPeriod(Announcement a)
+    {
+        var start = a.StartsAt?.ToLocalTime().ToString("MM/dd") ?? "즉시";
+        var end   = a.EndsAt?.ToLocalTime().ToString("MM/dd")   ?? "무기한";
+        return $"{start} ~ {end}";
+    }
+
+    private static Color GetTypeColor(string type) => type switch
+    {
+        "urgent" => Color.Error,
+        "banner" => Color.Warning,
+        _        => Color.Info
+    };
+
+    private static string GetTypeLabel(string type) => type switch
+    {
+        "urgent" => "긴급",
+        "banner" => "배너",
+        _        => "일반"
+    };
+}

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

@@ -1,8 +1,8 @@
 @page "/admin/blog/create"
+@attribute [Authorize]
 @using TaxBaik.Application.DTOs
 @using TaxBaik.Application.Services
 @using TaxBaik.Domain.Interfaces
-@attribute [Authorize]
 @inject BlogService BlogService
 @inject ICategoryRepository CategoryRepository
 @inject NavigationManager Navigation
@@ -10,9 +10,16 @@
 
 <PageTitle>새 포스트 작성</PageTitle>
 
-<MudText Typo="Typo.h5" Class="mb-4">📝 새 포스트</MudText>
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Content</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">새 포스트 작성</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">새로운 블로그 포스트를 작성합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
 
-<MudPaper Class="pa-4" Elevation="1">
+<MudPaper Class="pa-4 mt-4" Elevation="1">
     <MudForm @ref="form">
         <MudTextField @bind-Value="model.Title" Label="제목"
             Variant="Variant.Outlined" Class="mb-4" Required="true" />
@@ -42,9 +49,6 @@
         <div class="d-flex gap-2">
             <MudButton Variant="Variant.Filled" Color="Color.Primary"
                 @onclick="SavePost">저장</MudButton>
-            <MudButton Variant="Variant.Outlined" @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/blog"))">
-                취소
-            </MudButton>
         </div>
     </MudForm>
 </MudPaper>
@@ -59,6 +63,11 @@
         categories = (await CategoryRepository.GetAllAsync()).ToList();
     }
 
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/blog");
+    }
+
     private async Task SavePost()
     {
         if (form == null)

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

@@ -0,0 +1,187 @@
+@page "/admin/blog/{id:int}/edit"
+@attribute [Authorize]
+@using TaxBaik.Application.DTOs
+@using TaxBaik.Application.Services
+@using TaxBaik.Domain.Interfaces
+@inject BlogService BlogService
+@inject ICategoryRepository CategoryRepository
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+@inject IDialogService DialogService
+
+<PageTitle>포스트 수정</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Content</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">포스트 수정</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">블로그 포스트를 수정합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Outlined" StartIcon="@Icons.Material.Filled.Close" @onclick="GoBack">취소</MudButton>
+</section>
+
+@if (isLoading)
+{
+    <MudProgressLinear Color="Color.Primary" Indeterminate="true" Class="mt-4" />
+}
+else if (post == null)
+{
+    <MudAlert Severity="Severity.Error" Class="mt-4">포스트를 찾을 수 없습니다.</MudAlert>
+}
+else
+{
+    <MudPaper Class="pa-4 mt-4" Elevation="1">
+        <MudForm @ref="form">
+            <MudTextField @bind-Value="model.Title" Label="제목"
+                Variant="Variant.Outlined" Class="mb-4" Required="true" />
+
+            <MudSelect @bind-Value="model.CategoryId" Label="카테고리"
+                Variant="Variant.Outlined" Class="mb-4">
+                @foreach (var category in categories)
+                {
+                    <MudSelectItem Value="@category.Id">@category.Name</MudSelectItem>
+                }
+            </MudSelect>
+
+            <MudTextField @bind-Value="model.Content" Label="본문"
+                Variant="Variant.Outlined" Lines="10" Class="mb-4" Required="true" />
+
+            <MudTextField @bind-Value="model.Tags" Label="태그 (쉼표로 구분)"
+                Variant="Variant.Outlined" Class="mb-4" />
+
+            <MudTextField @bind-Value="model.SeoTitle" Label="SEO 제목"
+                Variant="Variant.Outlined" Class="mb-4" />
+
+            <MudTextField @bind-Value="model.SeoDescription" Label="SEO 설명"
+                Variant="Variant.Outlined" Lines="3" Class="mb-4" />
+
+            <MudCheckBox @bind-Checked="model.IsPublished" Label="발행" Class="mb-4" />
+
+            <div class="d-flex gap-2">
+                <MudButton Variant="Variant.Filled" Color="Color.Primary"
+                    @onclick="SavePost">저장</MudButton>
+                <MudButton Variant="Variant.Outlined" Color="Color.Error"
+                    @onclick="DeletePost">삭제</MudButton>
+            </div>
+        </MudForm>
+    </MudPaper>
+}
+
+@code {
+    [Parameter]
+    public int Id { get; set; }
+
+    private MudForm? form;
+    private Domain.Entities.BlogPost? post;
+    private List<Domain.Entities.Category> categories = [];
+    private EditPostModel model = new();
+    private bool isLoading = true;
+
+    protected override async Task OnInitializedAsync()
+    {
+        try
+        {
+            post = await BlogService.GetByIdAsync(Id);
+            if (post != null)
+            {
+                categories = (await CategoryRepository.GetAllAsync()).ToList();
+                MapPostToModel(post);
+            }
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"포스트 로드 실패: {ex.Message}", Severity.Error);
+        }
+        finally
+        {
+            isLoading = false;
+        }
+    }
+
+    private void MapPostToModel(Domain.Entities.BlogPost post)
+    {
+        model.Title = post.Title;
+        model.Content = post.Content;
+        model.CategoryId = post.CategoryId;
+        model.Tags = post.Tags;
+        model.SeoTitle = post.SeoTitle;
+        model.SeoDescription = post.SeoDescription;
+        model.IsPublished = post.IsPublished;
+    }
+
+    private void GoBack()
+    {
+        Navigation.NavigateTo("/taxbaik/admin/blog");
+    }
+
+    private async Task SavePost()
+    {
+        if (form == null || post == null)
+            return;
+
+        await form.Validate();
+        if (!form.IsValid)
+            return;
+
+        try
+        {
+            await BlogService.UpdateAsync(post.Id, new CreateBlogPostDto
+            {
+                Title = model.Title,
+                Content = model.Content,
+                CategoryId = model.CategoryId,
+                Tags = model.Tags,
+                SeoTitle = model.SeoTitle,
+                SeoDescription = model.SeoDescription,
+                IsPublished = model.IsPublished
+            });
+
+            Snackbar.Add("포스트가 저장되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/blog");
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"저장 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private async Task DeletePost()
+    {
+        if (post == null)
+            return;
+
+        var result = await DialogService.ShowMessageBox(
+            "포스트 삭제",
+            "정말 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.",
+            "삭제", "취소");
+
+        if (result != true)
+            return;
+
+        try
+        {
+            await BlogService.DeleteAsync(post.Id);
+            Snackbar.Add("포스트가 삭제되었습니다.", Severity.Success);
+            Navigation.NavigateTo("/taxbaik/admin/blog");
+        }
+        catch (Exception ex)
+        {
+            Snackbar.Add($"삭제 실패: {ex.Message}", Severity.Error);
+        }
+    }
+
+    private class EditPostModel
+    {
+        public string Title { get; set; } = "";
+        public string Content { get; set; } = "";
+        public int? CategoryId { get; set; }
+        public string? Tags { get; set; }
+        public string? SeoTitle { get; set; }
+        public string? SeoDescription { get; set; }
+        public bool IsPublished { get; set; }
+    }
+}

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

@@ -1,18 +1,28 @@
 @page "/admin/blog"
 @attribute [Authorize]
 @inject IApiClient ApiClient
-@inject DialogService DialogService
 @inject ISnackbar Snackbar
 
 <PageTitle>블로그 관리</PageTitle>
 
-<div class="mb-4 d-flex justify-content-between align-items-center">
+<section class="admin-page-hero">
-    <MudText Typo="Typo.h5">📝 블로그 관리</MudText>
+    <div>
-    <MudButton Variant="Variant.Filled" Color="Color.Primary"
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Content</MudText>
-        Href="/taxbaik/admin/blog/create">새 포스트</MudButton>
+        <MudText Typo="Typo.h4" Class="admin-page-title">블로그 관리</MudText>
-</div>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">검색 유입 콘텐츠의 발행 상태와 성과를 관리합니다.</MudText>
+    </div>
+    <MudButton Variant="Variant.Filled" Color="Color.Primary" StartIcon="@Icons.Material.Filled.EditNote"
+        Href="/taxbaik/admin/blog/create">새 포스트 작성</MudButton>
+</section>
 
-<MudDataGrid Items="@posts" Striped="true" Hoverable="true" Loading="@isLoading">
+<MudPaper Class="admin-surface mb-4" Elevation="0">
+    <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween">
+        <MudText Typo="Typo.subtitle1">@($"전체 포스트 {totalPosts}개")</MudText>
+        <MudText Typo="Typo.body2">페이지 @currentPage / @totalPages</MudText>
+    </MudStack>
+</MudPaper>
+
+<MudDataGrid Items="@posts" Striped="true" Hoverable="true" Loading="@isLoading" Class="admin-grid">
     <Columns>
         <PropertyColumn Property="x => x.Title" Title="제목" />
         <PropertyColumn Property="x => x.IsPublished" Title="발행">
@@ -25,18 +35,27 @@
         <PropertyColumn Property="x => x.CreatedAt" Title="작성일" Format="yyyy-MM-dd" />
         <TemplateColumn>
             <CellTemplate Context="cell">
-                <MudButton Variant="Variant.Text" Color="Color.Primary"
+                <MudButton Variant="Variant.Outlined" Size="Size.Small" Color="Color.Primary"
-                    Href="@($"/taxbaik/admin/blog/{cell.Item.Id}/edit")">수정</MudButton>
+                    Href="@($"/taxbaik/admin/blog/{cell.Item.Id}/edit")">수정하기</MudButton>
-                <MudButton Variant="Variant.Text" Color="Color.Error"
+                <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>
+
 @code {
     private List<TaxBaik.Domain.Entities.BlogPost> posts = [];
     private bool isLoading = true;
+    private int currentPage = 1;
+    private int totalPages = 1;
+    private int totalPosts = 0;
+    private const int PageSize = 20;
 
     protected override async Task OnInitializedAsync()
     {
@@ -48,13 +67,38 @@
         isLoading = true;
         try
         {
-            var items = await ApiClient.GetAsync<List<TaxBaik.Domain.Entities.BlogPost>>("blog/admin/all");
+            var result = await ApiClient.GetAsync<PagedBlogResponse>($"blog/admin?page={currentPage}&pageSize={PageSize}");
-            posts = items ?? [];
+            posts = result?.Data ?? [];
+            totalPosts = result?.Total ?? 0;
+            totalPages = Math.Max(1, (int)Math.Ceiling(totalPosts / (double)PageSize));
+        }
+        catch
+        {
+            posts = [];
+            totalPosts = 0;
+            totalPages = 1;
         }
-        catch { }
         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.Domain.Entities.BlogPost post, bool isPublished)
     {
         var previous = post.IsPublished;
@@ -88,4 +132,10 @@
         Snackbar.Add("포스트가 삭제되었습니다.", Severity.Success);
         await LoadPosts();
     }
+
+    private class PagedBlogResponse
+    {
+        public List<TaxBaik.Domain.Entities.BlogPost> Data { get; set; } = [];
+        public int Total { get; set; }
+    }
 }

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

@@ -0,0 +1,244 @@
+@page "/admin/clients/{ClientId:int}"
+@attribute [Authorize]
+@using TaxBaik.Application.Services
+@inject ClientService ClientService
+@inject ConsultationService ConsultationService
+@inject NavigationManager Navigation
+@inject ISnackbar Snackbar
+
+<PageTitle>고객 상세</PageTitle>
+
+<section class="admin-page-hero">
+    <div>
+        <MudText Typo="Typo.caption" Class="admin-eyebrow">Client Details</MudText>
+        <MudText Typo="Typo.h4" Class="admin-page-title">고객 상세</MudText>
+        <MudText Typo="Typo.body2" Class="admin-page-subtitle">고객 정보와 상담 이력을 관리합니다.</MudText>
+    </div>
+</section>
+
+@if (client == null)
+{
+    <MudText>고객을 찾을 수 없습니다.</MudText>
+    return;
+}
+
+<MudStack Row="true" AlignItems="AlignItems.Center" Class="mb-4" Spacing="2">
+    <MudButton Variant="Variant.Outlined" Color="Color.Primary"
+               StartIcon="@Icons.Material.Filled.ArrowBack"
+               @onclick="@(() => Navigation.NavigateTo("/taxbaik/admin/clients"))">
+        목록으로
+    </MudButton>
+    <MudButton Variant="Variant.Outlined" Color="Color.Warning"
+               StartIcon="@Icons.Material.Filled.Edit"
+               Href="@($"/taxbaik/admin/clients/{ClientId}/edit")">
+        수정
+    </MudButton>
+</MudStack>
+
+<MudGrid>
+    <MudItem xs="12" md="5">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudText Typo="Typo.h6" Class="mb-3">고객 정보</MudText>
+            <MudGrid Spacing="2">
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이름</MudText>
+                    <MudText>@client.Name</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">상호</MudText>
+                    <MudText>@(client.CompanyName ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">연락처</MudText>
+                    <MudText>@(client.Phone ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">이메일</MudText>
+                    <MudText>@(client.Email ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">서비스</MudText>
+                    <MudText>@(client.ServiceType ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">사업자 유형</MudText>
+                    <MudText>@(client.TaxType ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">유입 경로</MudText>
+                    <MudText>@(client.Source ?? "-")</MudText>
+                </MudItem>
+                <MudItem xs="6">
+                    <MudText Typo="Typo.subtitle2" Color="Color.Secondary">등록일</MudText>
+                    <MudText>@client.CreatedAt.ToLocalTime().ToString("yyyy-MM-dd")</MudText>
+                </MudItem>
+                @if (!string.IsNullOrWhiteSpace(client.Memo))
+                {
+                    <MudItem xs="12">
+                        <MudText Typo="Typo.subtitle2" Color="Color.Secondary">메모</MudText>
+                        <MudText Style="white-space: pre-wrap;">@client.Memo</MudText>
+                    </MudItem>
+                }
+            </MudGrid>
+        </MudPaper>
+    </MudItem>
+
+    <MudItem xs="12" md="7">
+        <MudPaper Class="pa-4" Elevation="1">
+            <MudStack Row="true" AlignItems="AlignItems.Center" Justify="Justify.SpaceBetween" Class="mb-3">
+                <MudText Typo="Typo.h6">상담 이력</MudText>
+                <MudButton Variant="Variant.Filled" Color="Color.Primary"
+                           Size="Size.Small"
+                           OnClick="OpenAddConsultation">
+                    + 상담 추가
+                </MudButton>
+            </MudStack>
+
+            @if (showAddForm)
+            {
+                <MudPaper Class="pa-3 mb-3" Outlined="true">
+                    <MudGrid Spacing="2">
+                        <MudItem xs="12" sm="6">
+                            <MudDatePicker @bind-Date="newDate" Label="상담일" DateFormat="yyyy-MM-dd" />
+                        </MudItem>
+                        <MudItem xs="12" sm="6">
+                            <MudSelect T="string" @bind-Value="newServiceType" Label="서비스 분야">
+                                @foreach (var t in ClientService.ServiceTypes)
+                                {
+                                    <MudSelectItem Value="@t">@t</MudSelectItem>
+                                }
+                            </MudSelect>
+                        </MudItem>
+                        <MudItem xs="12">
+                            <MudTextField T="string" @bind-Value="newSummary" Label="상담 내용 *"
+                                          Lines="3" Variant="Variant.Outlined" Required="true" />
+                        </MudItem>
+                        <MudItem xs="12" sm="6">
+                            <MudSelect T="string" @bind-Value="newResult" Label="결과">
+                                <MudSelectItem Value="@("")">-</MudSelectItem>
+                                @foreach (var r in ConsultationService.Results)
+                                {
+                                    <MudSelectItem Value="@r">@r</MudSelectItem>
+                                }
+                            </MudSelect>
+                        </MudItem>
+                        <MudItem xs="12" sm="6">
+                            <MudNumericField T="decimal?" @bind-Value="newFee" Label="수임료 (원)"
+                                            Format="N0" />
+                        </MudItem>
+                    </MudGrid>
+                    <MudStack Row="true" Class="mt-2" Spacing="2">
+                        <MudButton Variant="Variant.Filled" Color="Color.Primary" OnClick="AddConsultation">저장</MudButton>
+                        <MudButton Variant="Variant.Outlined" OnClick="@(() => showAddForm = false)">취소</MudButton>
+                    </MudStack>
+                </MudPaper>
+            }
+
+            @if (consultations.Count == 0)
+            {
+                <MudText Color="Color.Secondary">상담 이력이 없습니다.</MudText>
+            }
+            else
+            {
+                <MudList T="string" Dense="true">
+                    @foreach (var c in consultations)
+                    {
+                        <MudListItem>
+                            <MudPaper Class="pa-3" Outlined="true" Style="width:100%">
+                                <MudStack Row="true" AlignItems="AlignItems.Start" Justify="Justify.SpaceBetween">
+                                    <div>
+                                        <MudText Typo="Typo.caption" Color="Color.Secondary">
+                                            @c.ConsultationDate.ToString("yyyy-MM-dd")
+                                            @if (!string.IsNullOrEmpty(c.ServiceType)) { <text> · @c.ServiceType</text> }
+                                        </MudText>
+                                        <MudText Style="white-space: pre-wrap;" Class="mt-1">@c.Summary</MudText>
+                                        @if (!string.IsNullOrEmpty(c.Result))
+                                        {
+                                            <MudChip T="string" Size="Size.Small" Color="Color.Info" Class="mt-1">@c.Result</MudChip>
+                                        }
+                                        @if (c.Fee.HasValue)
+                                        {
+                                            <MudText Typo="Typo.caption" Color="Color.Secondary" Class="mt-1">
+                                                수임료: @c.Fee.Value.ToString("N0")원
+                                            </MudText>
+                                        }
+                                    </div>
+                                    <MudIconButton Icon="@Icons.Material.Filled.Delete"
+                                                   Size="Size.Small" Color="Color.Error"
+                                                   OnClick="@(() => DeleteConsultation(c.Id))" />
+                                </MudStack>
+                            </MudPaper>
+                        </MudListItem>
+                    }
+                </MudList>
+            }
+        </MudPaper>
+    </MudItem>
+</MudGrid>
+
+@code {
+    [Parameter]
+    public int ClientId { get; set; }
+
+    private Domain.Entities.Client? client;
+    private List<Domain.Entities.Consultation> consultations = [];
+
+    private bool showAddForm;
+    private DateTime? newDate = DateTime.Today;
+    private string newServiceType = "";
+    private string newSummary = "";
+    private string newResult = "";
+    private decimal? newFee;
+
+    protected override async Task OnInitializedAsync()
+    {
+        await LoadAll();
+    }
+
+    private async Task LoadAll()
+    {
+        client = await ClientService.GetByIdAsync(ClientId);
+        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+    }
+
+    private void OpenAddConsultation()
+    {
+        showAddForm = true;
+        newDate = DateTime.Today;
+        newServiceType = "";
+        newSummary = "";
+        newResult = "";
+        newFee = null;
+    }
+
+    private async Task AddConsultation()
+    {
+        try
+        {
+            var c = new Domain.Entities.Consultation
+            {
+                ClientId = ClientId,
+                ConsultationDate = newDate?.ToUniversalTime() ?? DateTime.UtcNow,
+                ServiceType = string.IsNullOrWhiteSpace(newServiceType) ? null : newServiceType,
+                Summary = newSummary,
+                Result = string.IsNullOrWhiteSpace(newResult) ? null : newResult,
+                Fee = newFee
+            };
+            await ConsultationService.CreateAsync(c);
+            showAddForm = false;
+            consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+            Snackbar.Add("상담이 추가되었습니다.", Severity.Success);
+        }
+        catch (ValidationException ex)
+        {
+            Snackbar.Add(ex.Message, Severity.Error);
+        }
+    }
+
+    private async Task DeleteConsultation(int id)
+    {
+        await ConsultationService.DeleteAsync(id);
+        consultations = (await ConsultationService.GetByClientIdAsync(ClientId)).ToList();
+        Snackbar.Add("삭제되었습니다.", Severity.Info);
+    }
+}

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

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