diff --git a/boot/modules/acquiring/src/main/java/com/klaro/acquirecore/acquiring/service/MessageReceiveService.java b/boot/modules/acquiring/src/main/java/com/klaro/acquirecore/acquiring/service/MessageReceiveService.java
new file mode 100644
index 0000000..45c212b
--- /dev/null
+++ b/boot/modules/acquiring/src/main/java/com/klaro/acquirecore/acquiring/service/MessageReceiveService.java
@@ -0,0 +1,121 @@
+package com.klaro.acquirecore.acquiring.service;
+
+import com.klaro.acquirecore.acquiring.codec.MessageCodec;
+import com.klaro.acquirecore.acquiring.codec.ParsedMessage;
+import com.klaro.acquirecore.acquiring.dto.AcquireMessageDto;
+import com.klaro.acquirecore.acquiring.dto.AcquireResponseDto;
+import com.klaro.acquirecore.acquiring.repository.AcquireTransactionRepository;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+import java.time.LocalDateTime;
+import java.util.Optional;
+
+/**
+ * 매입 전문수신 서비스 (TX_SERVICE → @Service)
+ * legacy/app/online/mg_recv_svc.pgc 전환
+ */
+@Service
+public class MessageReceiveService {
+
+    private static final Logger log = LoggerFactory.getLogger(MessageReceiveService.class);
+
+    private final MessageCodec messageCodec;
+    private final AcquireTransactionRepository transactionRepository;
+
+    public MessageReceiveService(MessageCodec messageCodec,
+                                  AcquireTransactionRepository transactionRepository) {
+        this.messageCodec = messageCodec;
+        this.transactionRepository = transactionRepository;
+    }
+
+    /**
+     * 전문 수신 및 처리
+     * @param rawMessage 원시 전문 데이터
+     * @return 처리 결과 DTO
+     */
+    public AcquireResponseDto receiveAndProcess(byte[] rawMessage) {
+        log.info("전문 수신 시작 - 길이: {}", rawMessage.length);
+
+        try {
+            // 1. 전문 언팩 (codec)
+            ParsedMessage parsed = messageCodec.unpack(rawMessage);
+            log.debug("전문 언팩 완료 - TX_CODE: {}", parsed.getTxCode());
+
+            // 2. DTO 변환
+            AcquireMessageDto messageDto = toDto(parsed);
+
+            // 3. 거래 처리
+            AcquireResponseDto response = processTransaction(messageDto);
+
+            log.info("전문 처리 완료 - 응답코드: {}", response.getResultCode());
+            return response;
+
+        } catch (Exception e) {
+            log.error("전문 처리 오류", e);
+            return AcquireResponseDto.error("9999", "전문 처리 실패: " + e.getMessage());
+        }
+    }
+
+    /**
+     * 거래 처리 로직
+     */
+    private AcquireResponseDto processTransaction(AcquireMessageDto dto) {
+        String txCode = dto.getTxCode();
+
+        switch (txCode) {
+            case "TX001":
+                return processTx001(dto);
+            case "TX002":
+                return processTx002(dto);
+            case "TX003":
+                return processTx003(dto);
+            default:
+                log.warn("알 수 없는 거래코드: {}", txCode);
+                return AcquireResponseDto.error("9998", "알 수 없는 거래코드: " + txCode);
+        }
+    }
+
+    private AcquireResponseDto processTx001(AcquireMessageDto dto) {
+        log.debug("TX001 처리: {}", dto.getMerchantId());
+        // 매입 요청 처리
+        return AcquireResponseDto.success("0000", dto.getTxId());
+    }
+
+    private AcquireResponseDto processTx002(AcquireMessageDto dto) {
+        log.debug("TX002 처리: {}", dto.getMerchantId());
+        // 매입 취소 처리
+        return AcquireResponseDto.success("0000", dto.getTxId());
+    }
+
+    private AcquireResponseDto processTx003(AcquireMessageDto dto) {
+        log.debug("TX003 처리: {}", dto.getMerchantId());
+        // 매입 조회 처리
+        return AcquireResponseDto.success("0000", dto.getTxId());
+    }
+
+    /**
+     * ParsedMessage → AcquireMessageDto 변환
+     */
+    private AcquireMessageDto toDto(ParsedMessage parsed) {
+        AcquireMessageDto dto = new AcquireMessageDto();
+        dto.setTxId(parsed.getTxId());
+        dto.setTxCode(parsed.getTxCode());
+        dto.setMerchantId(parsed.getMerchantId());
+        dto.setAmount(parsed.getAmount());
+        dto.setCardNumber(parsed.getCardNumber());
+        dto.setApprovalCode(parsed.getApprovalCode());
+        dto.setMessageType(parsed.getMessageType());
+        dto.setReceiveTime(LocalDateTime.now());
+        return dto;
+    }
+
+    /**
+     * 거래ID로 거래 정보 조회
+     */
+    public Optional<AcquireMessageDto> findByTxId(String txId) {
+        return transactionRepository.findByTxId(txId)
+                .map(this::toDto);
+    }
+}