feat(V2-1a): Monorepo 구조 전환 — apps/desktop으로 V1 이동

- npm workspaces 루트 (apps/*, packages/*) 세팅
- V1 전체를 apps/desktop/으로 git mv (src, resources, tests, sidecar,
  scripts, electron.vite.config.ts, electron-builder.yml, vitest.config.ts,
  tsconfig.node.json, tsconfig.web.json)
- apps/desktop/package.json 신규 (name=@d3ro/desktop)
- productName: 'd3ro-voice' 명시 — app.getName()을 고정하여 userData 경로
  %APPDATA%\d3ro-voice\ 그대로 유지 (기존 DB/설정 연속성 보장)
- 루트 package.json을 workspace 루트로 재구성, 공통 devDep만 유지
  (typescript, eslint, prettier)
- turbo.json, tsconfig.base.json 추가 (Turborepo 자체 설치는 별도 sub-phase)
- memory/project_status.md 생성 (규칙 13)

검증:
- npm run typecheck 통과
- npm run build 통과 (electron-vite main+preload+renderer)
- npm run dev 실제 실행 → DB/핫키/Ollama 자동 실행 모두 정상

apps/desktop/src/main/ipc/memo-handlers.ts

@@ -0,0 +1,74 @@
+// src/main/ipc/memo-handlers.ts
+// Phase 10.3: 음성 메모 태그 IPC 핸들러
+
+import { ipcMain } from 'electron'
+import { IPC_CHANNELS } from '@shared/ipc-channels'
+import { ipcSuccess, ipcError, ErrorCode, D3ROError } from '@shared/errors'
+import { getMemoService } from '../services/MemoService'
+import type {
+  GetTagsParams,
+  AddTagParams,
+  RemoveTagParams,
+  SearchByTagParams,
+  ExportMemoParams
+} from '@shared/types'
+
+export function registerMemoHandlers(): void {
+  ipcMain.handle(IPC_CHANNELS.MEMO.GET_TAGS, async (_event, params: GetTagsParams) => {
+    try {
+      return ipcSuccess(getMemoService().getTagsForEntry(params.historyId))
+    } catch {
+      return ipcError(ErrorCode.DBQueryFailed, 'Failed to get tags for history entry')
+    }
+  })
+
+  ipcMain.handle(IPC_CHANNELS.MEMO.ADD_TAG, async (_event, params: AddTagParams) => {
+    try {
+      return ipcSuccess(getMemoService().addTag(params.historyId, params.tag))
+    } catch (err) {
+      if (err instanceof D3ROError && err.code === ErrorCode.MemoTagDuplicate) {
+        return ipcError(ErrorCode.MemoTagDuplicate, err.message)
+      }
+      return ipcError(ErrorCode.DBWriteFailed, 'Failed to add tag')
+    }
+  })
+
+  ipcMain.handle(IPC_CHANNELS.MEMO.REMOVE_TAG, async (_event, params: RemoveTagParams) => {
+    try {
+      getMemoService().removeTag(params.historyId, params.tag)
+      return ipcSuccess(undefined)
+    } catch (err) {
+      if (err instanceof D3ROError && err.code === ErrorCode.MemoTagNotFound) {
+        return ipcError(ErrorCode.MemoTagNotFound, err.message)
+      }
+      return ipcError(ErrorCode.DBWriteFailed, 'Failed to remove tag')
+    }
+  })
+
+  ipcMain.handle(IPC_CHANNELS.MEMO.GET_ALL_TAGS, async () => {
+    try {
+      return ipcSuccess(getMemoService().getAllTags())
+    } catch {
+      return ipcError(ErrorCode.DBQueryFailed, 'Failed to get all tags')
+    }
+  })
+
+  ipcMain.handle(IPC_CHANNELS.MEMO.SEARCH_BY_TAG, async (_event, params: SearchByTagParams) => {
+    try {
+      return ipcSuccess(getMemoService().searchByTag(params))
+    } catch {
+      return ipcError(ErrorCode.DBQueryFailed, 'Failed to search by tag')
+    }
+  })
+
+  ipcMain.handle(IPC_CHANNELS.MEMO.EXPORT, async (_event, params: ExportMemoParams) => {
+    try {
+      return ipcSuccess(getMemoService().exportMarkdown(params))
+    } catch (err) {
+      if (err instanceof D3ROError && err.code === ErrorCode.MemoExportFailed) {
+        return ipcError(ErrorCode.MemoExportFailed, err.message)
+      }
+      return ipcError(ErrorCode.MemoExportFailed, 'Failed to export memo')
+    }
+  })
+}