diff --git a/proj-acquirex/src/main/java/com/acquirex/approval/CardAcquisitionApprovalService.java b/proj-acquirex/src/main/java/com/acquirex/approval/CardAcquisitionApprovalService.java
new file mode 100644
index 0000000..9bb2985
--- /dev/null
+++ b/proj-acquirex/src/main/java/com/acquirex/approval/CardAcquisitionApprovalService.java
@@ -0,0 +1,59 @@
+package com.acquirex.approval;
+
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.stereotype.Service;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.Map;
+import java.util.UUID;
+import java.util.concurrent.ConcurrentHashMap;
+
+@Slf4j
+@Service
+public class CardAcquisitionApprovalService {
+    private final Map<String, CardAcquisitionApprovalResponse> approvalStore = new ConcurrentHashMap<>();
+
+    public CardAcquisitionApprovalResponse processApproval(CardAcquisitionApprovalRequest request) {
+        log.info("카드 매입 승인 요청 처리: merchantId={}, amount={}",
+                request.getMerchantId(), request.getTransactionAmount());
+
+        String approvalId = generateApprovalId();
+        CardAcquisitionApprovalStatus status = determineApprovalStatus(request);
+
+        CardAcquisitionApprovalResponse response = CardAcquisitionApprovalResponse.builder()
+                .approvalId(approvalId)
+                .merchantId(request.getMerchantId())
+                .cardCompanyCode(request.getCardCompanyCode())
+                .transactionAmount(request.getTransactionAmount())
+                .status(status)
+                .statusMessage(status.getDescription())
+                .approvalDateTime(LocalDateTime.now())
+                .responseCode(status == CardAcquisitionApprovalStatus.APPROVED ? "0000" : "9999")
+                .responseMessage(status == CardAcquisitionApprovalStatus.APPROVED ? "승인 완료" : "승인 실패")
+                .build();
+
+        approvalStore.put(approvalId, response);
+        log.info("카드 매입 승인 완료: approvalId={}, status={}", approvalId, status);
+        return response;
+    }
+
+    public CardAcquisitionApprovalResponse getApprovalStatus(String approvalId) {
+        log.info("승인 상태 조회: approvalId={}", approvalId);
+        return approvalStore.get(approvalId);
+    }
+
+    private CardAcquisitionApprovalStatus determineApprovalStatus(CardAcquisitionApprovalRequest request) {
+        if (request.getTransactionAmount() == null) {
+            return CardAcquisitionApprovalStatus.REJECTED;
+        }
+        if (request.getTransactionAmount().compareTo(new BigDecimal("100000")) >= 0) {
+            return CardAcquisitionApprovalStatus.PROCESSING;
+        }
+        return CardAcquisitionApprovalStatus.APPROVED;
+    }
+
+    private String generateApprovalId() {
+        return "APR-" + UUID.randomUUID().toString().substring(0, 8).toUpperCase();
+    }
+}