diff --git a/boot/modules/acquiring/src/main/java/com/klaro/acquirecore/acquiring/service/TxService.java b/boot/modules/acquiring/src/main/java/com/klaro/acquirecore/acquiring/service/TxService.java
new file mode 100644
index 0000000..5a5011f
--- /dev/null
+++ b/boot/modules/acquiring/src/main/java/com/klaro/acquirecore/acquiring/service/TxService.java
@@ -0,0 +1,88 @@
+package com.klaro.acquirecore.acquiring.service;
+
+import com.klaro.acquirecore.acquiring.codec.MessageCodec;
+import com.klaro.acquirecore.acquiring.codec.UnpackedMessage;
+import com.klaro.acquirecore.acquiring.dto.TxRequest;
+import com.klaro.acquirecore.acquiring.dto.TxResponse;
+import com.klaro.acquirecore.acquiring.repository.TxRepository;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+/**
+ * TX_SERVICE: 전문수신 서비스
+ * Legacy: mg_recv_svc.pgc
+ * Handles incoming acquiring transaction messages, unpacks, processes, and stores.
+ */
+@Service
+public class TxService {
+
+    private static final Logger log = LoggerFactory.getLogger(TxService.class);
+
+    private final MessageCodec messageCodec;
+    private final TxRepository txRepository;
+
+    public TxService(MessageCodec messageCodec, TxRepository txRepository) {
+        this.messageCodec = messageCodec;
+        this.txRepository = txRepository;
+    }
+
+    /**
+     * 수신된 전문을 처리합니다.
+     *
+     * @param rawMessage 원본 바이트 전문
+     * @return 처리 결과 응답
+     */
+    public TxResponse processMessage(byte[] rawMessage) {
+        log.info("Processing incoming message, length={}", rawMessage.length);
+
+        try {
+            // 1. 전문 언팩 (디코딩)
+            UnpackedMessage unpacked = messageCodec.unpack(rawMessage);
+            log.debug("Message unpacked: txType={}, traceNo={}",
+                    unpacked.getTxType(), unpacked.getTraceNo());
+
+            // 2. TX 요청 변환
+            TxRequest request = toTxRequest(unpacked);
+
+            // 3. 거래 처리 (DB 저장)
+            txRepository.save(request);
+
+            // 4. 응답 생성
+            return buildResponse(unpacked, "00", "Approved");
+
+        } catch (Exception e) {
+            log.error("Message processing failed", e);
+            return buildErrorResponse(e.getMessage());
+        }
+    }
+
+    private TxRequest toTxRequest(UnpackedMessage unpacked) {
+        TxRequest request = new TxRequest();
+        request.setTraceNo(unpacked.getTraceNo());
+        request.setTxType(unpacked.getTxType());
+        request.setMerchantId(unpacked.getMerchantId());
+        request.setAmount(unpacked.getAmount());
+        request.setCardNo(unpacked.getCardNo());
+        request.setExpiryDate(unpacked.getExpiryDate());
+        request.setInstallments(unpacked.getInstallments());
+        request.setMessageRaw(unpacked.getRawData());
+        return request;
+    }
+
+    private TxResponse buildResponse(UnpackedMessage unpacked, String respCode, String respMsg) {
+        TxResponse response = new TxResponse();
+        response.setTraceNo(unpacked.getTraceNo());
+        response.setRespCode(respCode);
+        response.setRespMsg(respMsg);
+        response.setTxType(unpacked.getTxType());
+        return response;
+    }
+
+    private TxResponse buildErrorResponse(String errorMessage) {
+        TxResponse response = new TxResponse();
+        response.setRespCode("99");
+        response.setRespMsg(errorMessage != null ? errorMessage : "Unknown error");
+        return response;
+    }
+}