diff --git a/boot/common-framework/src/main/java/com/klaro/acquirecore/framework/util/AmountUtil.java b/boot/common-framework/src/main/java/com/klaro/acquirecore/framework/util/AmountUtil.java
new file mode 100644
index 0000000..89ff568
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+++ b/boot/common-framework/src/main/java/com/klaro/acquirecore/framework/util/AmountUtil.java
@@ -0,0 +1,438 @@
+package com.klaro.acquirecore.framework.util;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.text.DecimalFormat;
+import java.util.Objects;
+
+/**
+ * Static utility class for amount/money operations migrated from legacy/util_amount.c
+ * Uses java.math.BigDecimal for precise monetary calculations.
+ */
+public final class AmountUtil {
+
+    public static final int DEFAULT_SCALE = 2;
+    public static final RoundingMode DEFAULT_ROUNDING_MODE = RoundingMode.HALF_UP;
+    public static final String KOREAN_WON_SYMBOL = "₩";
+    public static final String USDollar_SYMBOL = "$";
+    public static final String EURO_SYMBOL = "€";
+
+    private static final DecimalFormat KOREAN_WON_FORMAT = new DecimalFormat("#,###");
+    private static final DecimalFormat DECIMAL_FORMAT = new DecimalFormat("#,###.##");
+    private static final DecimalFormat CURRENCY_FORMAT = new DecimalFormat("#,###.00");
+
+    private AmountUtil() {
+        throw new UnsupportedOperationException("Utility class cannot be instantiated");
+    }
+
+    /**
+     * Creates a BigDecimal from a string value.
+     *
+     * @param value the string value to convert
+     * @return the BigDecimal value
+     * @throws NumberFormatException if the string is not a valid number
+     */
+    public static BigDecimal of(String value) {
+        Objects.requireNonNull(value, "value must not be null");
+        return new BigDecimal(value.trim());
+    }
+
+    /**
+     * Creates a BigDecimal from a long value.
+     *
+     * @param value the long value to convert
+     * @return the BigDecimal value
+     */
+    public static BigDecimal of(long value) {
+        return BigDecimal.valueOf(value);
+    }
+
+    /**
+     * Creates a BigDecimal from a double value.
+     *
+     * @param value the double value to convert
+     * @return the BigDecimal value
+     */
+    public static BigDecimal of(double value) {
+        return BigDecimal.valueOf(value);
+    }
+
+    /**
+     * Adds two BigDecimal values.
+     *
+     * @param a the first operand
+     * @param b the second operand
+     * @return the sum
+     */
+    public static BigDecimal add(BigDecimal a, BigDecimal b) {
+        Objects.requireNonNull(a, "a must not be null");
+        Objects.requireNonNull(b, "b must not be null");
+        return a.add(b);
+    }
+
+    /**
+     * Subtracts the second BigDecimal from the first.
+     *
+     * @param a the minuend
+     * @param b the subtrahend
+     * @return the difference
+     */
+    public static BigDecimal subtract(BigDecimal a, BigDecimal b) {
+        Objects.requireNonNull(a, "a must not be null");
+        Objects.requireNonNull(b, "b must not be null");
+        return a.subtract(b);
+    }
+
+    /**
+     * Multiplies two BigDecimal values.
+     *
+     * @param a the first operand
+     * @param b the second operand
+     * @return the product
+     */
+    public static BigDecimal multiply(BigDecimal a, BigDecimal b) {
+        Objects.requireNonNull(a, "a must not be null");
+        Objects.requireNonNull(b, "b must not be null");
+        return a.multiply(b);
+    }
+
+    /**
+     * Divides the first BigDecimal by the second.
+     *
+     * @param dividend the dividend
+     * @param divisor the divisor
+     * @return the quotient
+     * @throws ArithmeticException if divisor is zero
+     */
+    public static BigDecimal divide(BigDecimal dividend, BigDecimal divisor) {
+        Objects.requireNonNull(dividend, "dividend must not be null");
+        Objects.requireNonNull(divisor, "divisor must not be null");
+        if (BigDecimal.ZERO.compareTo(divisor) == 0) {
+            throw new ArithmeticException("Division by zero");
+        }
+        return dividend.divide(divisor, DEFAULT_SCALE, DEFAULT_ROUNDING_MODE);
+    }
+
+    /**
+     * Divides the first BigDecimal by the second with specified scale and rounding mode.
+     *
+     * @param dividend the dividend
+     * @param divisor the divisor
+     * @param scale the scale
+     * @param roundingMode the rounding mode
+     * @return the quotient
+     * @throws ArithmeticException if divisor is zero
+     */
+    public static BigDecimal divide(BigDecimal dividend, BigDecimal divisor, int scale, RoundingMode roundingMode) {
+        Objects.requireNonNull(dividend, "dividend must not be null");
+        Objects.requireNonNull(divisor, "divisor must not be null");
+        Objects.requireNonNull(roundingMode, "roundingMode must not be null");
+        if (BigDecimal.ZERO.compareTo(divisor) == 0) {
+            throw new ArithmeticException("Division by zero");
+        }
+        return dividend.divide(divisor, scale, roundingMode);
+    }
+
+    /**
+     * Rounds a BigDecimal to the default scale (2) using default rounding mode (HALF_UP).
+     *
+     * @param value the value to round
+     * @return the rounded value
+     */
+    public static BigDecimal round(BigDecimal value) {
+        Objects.requireNonNull(value, "value must not be null");
+        return value.setScale(DEFAULT_SCALE, DEFAULT_ROUNDING_MODE);
+    }
+
+    /**
+     * Rounds a BigDecimal to the specified scale using the specified rounding mode.
+     *
+     * @param value the value to round
+     * @param scale the scale
+     * @param roundingMode the rounding mode
+     * @return the rounded value
+     */
+    public static BigDecimal round(BigDecimal value, int scale, RoundingMode roundingMode) {
+        Objects.requireNonNull(value, "value must not be null");
+        Objects.requireNonNull(roundingMode, "roundingMode must not be null");
+        return value.setScale(scale, roundingMode);
+    }
+
+    /**
+     * Calculates percentage of a value.
+     *
+     * @param value the base value
+     * @param percentage the percentage (e.g., 10 for 10%)
+     * @return the percentage amount
+     */
+    public static BigDecimal percentage(BigDecimal value, BigDecimal percentage) {
+        Objects.requireNonNull(value, "value must not be null");
+        Objects.requireNonNull(percentage, "percentage must not be null");
+        return value.multiply(percentage).divide(BigDecimal.valueOf(100), DEFAULT_SCALE, DEFAULT_ROUNDING_MODE);
+    }
+
+    /**
+     * Calculates percentage of a value and adds it.
+     *
+     * @param value the base value
+     * @param percentage the percentage to add
+     * @return the value plus percentage amount
+     */
+    public static BigDecimal addPercentage(BigDecimal value, BigDecimal percentage) {
+        Objects.requireNonNull(value, "value must not be null");
+        Objects.requireNonNull(percentage, "percentage must not be null");
+        return value.add(percentage(value, percentage));
+    }
+
+    /**
+     * Calculates percentage of a value and subtracts it.
+     *
+     * @param value the base value
+     * @param percentage the percentage to subtract
+     * @return the value minus percentage amount
+     */
+    public static BigDecimal subtractPercentage(BigDecimal value, BigDecimal percentage) {
+        Objects.requireNonNull(value, "value must not be null");
+        Objects.requireNonNull(percentage, "percentage must not be null");
+        return value.subtract(percentage(value, percentage));
+    }
+
+    /**
+     * Formats a BigDecimal as a Korean Won amount (e.g., "₩1,000").
+     *
+     * @param amount the amount to format
+     * @return the formatted string
+     */
+    public static String formatKoreanWon(BigDecimal amount) {
+        Objects.requireNonNull(amount, "amount must not be null");
+        return KOREAN_WON_SYMBOL + KOREAN_WON_FORMAT.format(amount.setScale(0, RoundingMode.DOWN));
+    }
+
+    /**
+     * Formats a BigDecimal as a currency amount with 2 decimal places.
+     *
+     * @param amount the amount to format
+     * @return the formatted string
+     */
+    public static String formatCurrency(BigDecimal amount) {
+        Objects.requireNonNull(amount, "amount must not be null");
+        return CURRENCY_FORMAT.format(amount);
+    }
+
+    /**
+     * Formats a BigDecimal as a decimal number.
+     *
+     * @param amount the amount to format
+     * @return the formatted string
+     */
+    public static String formatDecimal(BigDecimal amount) {
+        Objects.requireNonNull(amount, "amount must not be null");
+        return DECIMAL_FORMAT.format(amount);
+    }
+
+    /**
+     * Formats a BigDecimal with a custom pattern.
+     *
+     * @param amount the amount to format
+     * @param pattern the DecimalFormat pattern
+     * @return the formatted string
+     */
+    public static String format(BigDecimal amount, String pattern) {
+        Objects.requireNonNull(amount, "amount must not be null");
+        Objects.requireNonNull(pattern, "pattern must not be null");
+        DecimalFormat formatter = new DecimalFormat(pattern);
+        return formatter.format(amount);
+    }
+
+    /**
+     * Compares two BigDecimal values.
+     *
+     * @param a the first value
+     * @param b the second value
+     * @return -1 if a < b, 0 if a == b, 1 if a > b
+     */
+    public static int compare(BigDecimal a, BigDecimal b) {
+        Objects.requireNonNull(a, "a must not be null");
+        Objects.requireNonNull(b, "b must not be null");
+        return a.compareTo(b);
+    }
+
+    /**
+     * Checks if the first value is greater than the second.
+     *
+     * @param a the first value
+     * @param b the second value
+     * @return true if a > b
+     */
+    public static boolean isGreaterThan(BigDecimal a, BigDecimal b) {
+        return compare(a, b) > 0;
+    }
+
+    /**
+     * Checks if the first value is less than the second.
+     *
+     * @param a the first value
+     * @param b the second value
+     * @return true if a < b
+     */
+    public static boolean isLessThan(BigDecimal a, BigDecimal b) {
+        return compare(a, b) < 0;
+    }
+
+    /**
+     * Checks if the first value is greater than or equal to the second.
+     *
+     * @param a the first value
+     * @param b the second value
+     * @return true if a >= b
+     */
+    public static boolean isGreaterThanOrEqual(BigDecimal a, BigDecimal b) {
+        return compare(a, b) >= 0;
+    }
+
+    /**
+     * Checks if the first value is less than or equal to the second.
+     *
+     * @param a the first value
+     * @param b the second value
+     * @return true if a <= b
+     */
+    public static boolean isLessThanOrEqual(BigDecimal a, BigDecimal b) {
+        return compare(a, b) <= 0;
+    }
+
+    /**
+     * Checks if the value is zero.
+     *
+     * @param value the value to check
+     * @return true if value is zero
+     */
+    public static boolean isZero(BigDecimal value) {
+        Objects.requireNonNull(value, "value must not be null");
+        return BigDecimal.ZERO.compareTo(value) == 0;
+    }
+
+    /**
+     * Checks if the value is positive (greater than zero).
+     *
+     * @param value the value to check
+     * @return true if value > 0
+     */
+    public static boolean isPositive(BigDecimal value) {
+        return compare(value, BigDecimal.ZERO) > 0;
+    }
+
+    /**
+     * Checks if the value is negative (less than zero).
+     *
+     * @param value the value to check
+     * @return true if value < 0
+     */
+    public static boolean isNegative(BigDecimal value) {
+        return compare(value, BigDecimal.ZERO) < 0;
+    }
+
+    /**
+     * Returns the absolute value.
+     *
+     * @param value the value
+     * @return the absolute value
+     */
+    public static BigDecimal abs(BigDecimal value) {
+        Objects.requireNonNull(value, "value must not be null");
+        return value.abs();
+    }
+
+    /**
+     * Negates the value.
+     *
+     * @param value the value
+     * @return the negated value
+     */
+    public static BigDecimal negate(BigDecimal value) {
+        Objects.requireNonNull(value, "value must not be null");
+        return value.negate();
+    }
+
+    /**
+     * Returns the maximum of two values.
+     *
+     * @param a the first value
+     * @param b the second value
+     * @return the maximum value
+     */
+    public static BigDecimal max(BigDecimal a, BigDecimal b) {
+        Objects.requireNonNull(a, "a must not be null");
+        Objects.requireNonNull(b, "b must not be null");
+        return a.max(b);
+    }
+
+    /**
+     * Returns the minimum of two values.
+     *
+     * @param a the first value
+     * @param b the second value
+     * @return the minimum value
+     */
+    public static BigDecimal min(BigDecimal a, BigDecimal b) {
+        Objects.requireNonNull(a, "a must not be null");
+        Objects.requireNonNull(b, "b must not be null");
+        return a.min(b);
+    }
+
+    /**
+     * Parses a string that may contain currency symbols and commas.
+     *
+     * @param value the string to parse
+     * @return the parsed BigDecimal
+     */
+    public static BigDecimal parseAmount(String value) {
+        Objects.requireNonNull(value, "value must not be null");
+        String cleaned = value.replace(KOREAN_WON_SYMBOL, "")
+                              .replace(USDollar_SYMBOL, "")
+                              .replace(EURO_SYMBOL, "")
+                              .replace(",", "")
+                              .replace(" ", "")
+                              .trim();
+        return new BigDecimal(cleaned);
+    }
+
+    /**
+     * Validates if a string is a valid amount.
+     *
+     * @param value the string to validate
+     * @return true if valid, false otherwise
+     */
+    public static boolean isValidAmount(String value) {
+        if (value == null || value.isEmpty()) {
+            return false;
+        }
+        try {
+            parseAmount(value);
+            return true;
+        } catch (NumberFormatException e) {
+            return false;
+        }
+    }
+
+    /**
+     * Converts cents/won to decimal amount.
+     *
+     * @param cents the amount in cents
+     * @return the decimal amount
+     */
+    public static BigDecimal fromCents(long cents) {
+        return BigDecimal.valueOf(cents).divide(BigDecimal.valueOf(100), DEFAULT_SCALE, DEFAULT_ROUNDING_MODE);
+    }
+
+    /**
+     * Converts decimal amount to cents/won.
+     *
+     * @param amount the decimal amount
+     * @return the amount in cents
+     */
+    public static long toCents(BigDecimal amount) {
+        Objects.requireNonNull(amount, "amount must not be null");
+        return amount.multiply(BigDecimal.valueOf(100)).setScale(0, RoundingMode.DOWN).longValue();
+    }
+}