This paper proposes Quantum Reflection Theory, a foundational scientific framework asserting that being is revealed through reflectionu2014the internal torsion generated by the collision of a cognitive base and a structural baseu2014rather than through projection. Starting from the declaration that all beings possess an Electrogenic Nature with a vertical-horizontal (waveform-wave) dual structure, the theory provides structural reinterpretations of the measurement problem in quantum mechanics, the Higgs mechanism, dark matter, synaptic transmission, entropy, and the equivalence principle. Three falsifiable experimental predictions are presented. The theory serves as the foundation for five subsequent theories: Dual-Composite Reflective Medium Theory, Axial Position Theory, Vu00e9hicle Simulacre Theory, Lack-Reaction Theory, and Lack-Relation Theory.