diff --git a/src/main/java/com/acquirex/cardacquisition/controller/CardAcquisitionController.java b/src/main/java/com/acquirex/cardacquisition/controller/CardAcquisitionController.java
new file mode 100644
index 0000000..6811d89
--- /dev/null
+++ b/src/main/java/com/acquirex/cardacquisition/controller/CardAcquisitionController.java
@@ -0,0 +1,91 @@
+package com.acquirex.cardacquisition.controller;
+
+import com.acquirex.cardacquisition.dto.AcquisitionRequest;
+import com.acquirex.cardacquisition.dto.AcquisitionResponse;
+import com.acquirex.cardacquisition.service.CardAcquisitionService;
+import jakarta.validation.Valid;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+
+/** Spring Boot 3 전환: javax.servlet → jakarta.servlet */
+@RestController
+@RequestMapping("/api/v1/acquisitions")
+public class CardAcquisitionController {
+
+    private final CardAcquisitionService service;
+
+    public CardAcquisitionController(CardAcquisitionService service) {
+        this.service = service;
+    }
+
+    @PostMapping
+    public ResponseEntity<AcquisitionResponse> requestAcquisition(@Valid @RequestBody AcquisitionRequest request) {
+        return ResponseEntity.status(HttpStatus.CREATED).body(service.requestAcquisition(request));
+    }
+
+    @GetMapping("/{id}")
+    public ResponseEntity<AcquisitionResponse> getAcquisition(@PathVariable Long id) {
+        return ResponseEntity.ok(service.getAcquisition(id));
+    }
+
+    @GetMapping("/merchant/{merchantId}")
+    public ResponseEntity<List<AcquisitionResponse>> getAcquisitionsByMerchant(@PathVariable String merchantId) {
+        return ResponseEntity.ok(service.getAcquisitionsByMerchant(merchantId));
+    }
+
+    @GetMapping("/pending")
+    public ResponseEntity<List<AcquisitionResponse>> getPendingAcquisitions() {
+        return ResponseEntity.ok(service.getPendingAcquisitions());
+    }
+
+    @PostMapping("/{id}/cancel")
+    public ResponseEntity<AcquisitionResponse> cancelAcquisition(@PathVariable Long id) {
+        return ResponseEntity.ok(service.cancelAcquisition(id));
+    }
+}
+
+/** Spring Boot 3 전환: javax.validation → jakarta.validation */
+@RestControllerAdvice
+class GlobalExceptionHandler {
+
+    @ExceptionHandler(CardAcquisitionService.AcquisitionNotFoundException.class)
+    public ResponseEntity<java.util.Map<String, Object>> handleNotFound(CardAcquisitionService.AcquisitionNotFoundException ex) {
+        return buildErrorResponse(HttpStatus.NOT_FOUND, ex.getMessage());
+    }
+
+    @ExceptionHandler(CardAcquisitionService.InvalidAcquisitionException.class)
+    public ResponseEntity<java.util.Map<String, Object>> handleInvalid(CardAcquisitionService.InvalidAcquisitionException ex) {
+        return buildErrorResponse(HttpStatus.BAD_REQUEST, ex.getMessage());
+    }
+
+    @ExceptionHandler(IllegalStateException.class)
+    public ResponseEntity<java.util.Map<String, Object>> handleIllegalState(IllegalStateException ex) {
+        return buildErrorResponse(HttpStatus.CONFLICT, ex.getMessage());
+    }
+
+    @ExceptionHandler(org.springframework.web.bind.MethodArgumentNotValidException.class)
+    public ResponseEntity<java.util.Map<String, Object>> handleValidationErrors(
+            org.springframework.web.bind.MethodArgumentNotValidException ex) {
+        java.util.Map<String, String> fieldErrors = new java.util.HashMap<>();
+        ex.getBindingResult().getFieldErrors().forEach(e -> fieldErrors.put(e.getField(), e.getDefaultMessage()));
+
+        java.util.Map<String, Object> body = new java.util.HashMap<>();
+        body.put("timestamp", LocalDateTime.now());
+        body.put("status", HttpStatus.BAD_REQUEST.value());
+        body.put("error", "Validation Failed");
+        body.put("fieldErrors", fieldErrors);
+        return ResponseEntity.status(HttpStatus.BAD_REQUEST).body(body);
+    }
+
+    private ResponseEntity<java.util.Map<String, Object>> buildErrorResponse(HttpStatus status, String message) {
+        java.util.Map<String, Object> body = new java.util.HashMap<>();
+        body.put("timestamp", LocalDateTime.now());
+        body.put("status", status.value());
+        body.put("error", status.getReasonPhrase());
+        body.put("message", message);
+        return ResponseEntity.status(status).body(body);
+    }
+}
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