diff --git a/src/test/java/com/acquirex/cardacquisition/service/AcquisitionApprovalServiceTest.java b/src/test/java/com/acquirex/cardacquisition/service/AcquisitionApprovalServiceTest.java
new file mode 100644
index 0000000..b3197c0
--- /dev/null
+++ b/src/test/java/com/acquirex/cardacquisition/service/AcquisitionApprovalServiceTest.java
@@ -0,0 +1,138 @@
+package com.acquirex.cardacquisition.service;
+
+import com.acquirex.cardacquisition.domain.AcquisitionApproval;
+import com.acquirex.cardacquisition.domain.AcquisitionApproval.ApprovalStatus;
+import com.acquirex.cardacquisition.dto.ApprovalDto.ApprovalRequest;
+import com.acquirex.cardacquisition.dto.ApprovalDto.ApprovalResponse;
+import com.acquirex.cardacquisition.repository.AcquisitionApprovalRepository;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.InjectMocks;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.List;
+import java.util.Optional;
+
+import static org.assertj.core.api.Assertions.*;
+import static org.mockito.ArgumentMatchers.any;
+import static org.mockito.Mockito.*;
+
+@ExtendWith(MockitoExtension.class)
+class AcquisitionApprovalServiceTest {
+
+    @Mock
+    private AcquisitionApprovalRepository repository;
+
+    @InjectMocks
+    private AcquisitionApprovalService service;
+
+    private ApprovalRequest validRequest;
+    private AcquisitionApproval pendingApproval;
+
+    @BeforeEach
+    void setUp() {
+        validRequest = new ApprovalRequest("1234567890123456", "MERCHANT001", new BigDecimal("50000.00"));
+
+        pendingApproval = new AcquisitionApproval();
+        pendingApproval.setId(1L);
+        pendingApproval.setCardNumber("1234567890123456");
+        pendingApproval.setMerchantId("MERCHANT001");
+        pendingApproval.setAmount(new BigDecimal("50000.00"));
+        pendingApproval.setStatus(ApprovalStatus.PENDING);
+        pendingApproval.setCreatedAt(LocalDateTime.now());
+    }
+
+    @Test
+    @DisplayName("매입 승인 요청 생성 성공")
+    void requestApproval_Success() {
+        when(repository.save(any(AcquisitionApproval.class))).thenReturn(pendingApproval);
+
+        ApprovalResponse response = service.requestApproval(validRequest);
+
+        assertThat(response).isNotNull();
+        assertThat(response.id()).isEqualTo(1L);
+        assertThat(response.status()).isEqualTo(ApprovalStatus.PENDING);
+        assertThat(response.cardNumber()).isEqualTo("****-****-****-3456");
+        verify(repository, times(1)).save(any(AcquisitionApproval.class));
+    }
+
+    @Test
+    @DisplayName("매입 승인 처리 성공")
+    void approve_Success() {
+        AcquisitionApproval approved = new AcquisitionApproval();
+        approved.setId(1L);
+        approved.setCardNumber("1234567890123456");
+        approved.setMerchantId("MERCHANT001");
+        approved.setAmount(new BigDecimal("50000.00"));
+        approved.setStatus(ApprovalStatus.APPROVED);
+        approved.setApprovalCode("APX12345678");
+        approved.setCreatedAt(LocalDateTime.now());
+
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingApproval));
+        when(repository.save(any(AcquisitionApproval.class))).thenReturn(approved);
+
+        ApprovalResponse response = service.approve(1L);
+
+        assertThat(response).isNotNull();
+        assertThat(response.status()).isEqualTo(ApprovalStatus.APPROVED);
+        assertThat(response.approvalCode()).isNotNull();
+        assertThat(response.approvalCode()).startsWith("APX");
+    }
+
+    @Test
+    @DisplayName("대기 상태가 아닌 요청은 승인 불가")
+    void approve_NotPending_ThrowsException() {
+        pendingApproval.setStatus(ApprovalStatus.APPROVED);
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingApproval));
+
+        assertThatThrownBy(() -> service.approve(1L))
+            .isInstanceOf(IllegalStateException.class)
+            .hasMessageContaining("대기 상태의 요청만 승인 가능");
+    }
+
+    @Test
+    @DisplayName("매입 거절 처리 성공")
+    void reject_Success() {
+        AcquisitionApproval rejected = new AcquisitionApproval();
+        rejected.setId(1L);
+        rejected.setCardNumber("1234567890123456");
+        rejected.setMerchantId("MERCHANT001");
+        rejected.setAmount(new BigDecimal("50000.00"));
+        rejected.setStatus(ApprovalStatus.REJECTED);
+        rejected.setCreatedAt(LocalDateTime.now());
+
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingApproval));
+        when(repository.save(any(AcquisitionApproval.class))).thenReturn(rejected);
+
+        ApprovalResponse response = service.reject(1L);
+
+        assertThat(response).isNotNull();
+        assertThat(response.status()).isEqualTo(ApprovalStatus.REJECTED);
+    }
+
+    @Test
+    @DisplayName("존재하지 않는 요청 조회 시 예외 발생")
+    void getApproval_NotFound_ThrowsException() {
+        when(repository.findById(999L)).thenReturn(Optional.empty());
+
+        assertThatThrownBy(() -> service.getApproval(999L))
+            .isInstanceOf(IllegalArgumentException.class)
+            .hasMessageContaining("찾을 수 없습니다");
+    }
+
+    @Test
+    @DisplayName("대기 중인 승인 목록 조회")
+    void getPendingApprovals_Success() {
+        when(repository.findByStatus(ApprovalStatus.PENDING)).thenReturn(List.of(pendingApproval));
+
+        List<ApprovalResponse> responses = service.getPendingApprovals();
+
+        assertThat(responses).hasSize(1);
+        assertThat(responses.get(0).status()).isEqualTo(ApprovalStatus.PENDING);
+    }
+}
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