diff --git a/src/main/java/com/acquirex/domain/Acquisition.java b/src/main/java/com/acquirex/domain/Acquisition.java
new file mode 100644
index 0000000..2e6ffa8
--- /dev/null
+++ b/src/main/java/com/acquirex/domain/Acquisition.java
@@ -0,0 +1,87 @@
+package com.acquirex.domain;
+
+import jakarta.persistence.*;
+import jakarta.validation.constraints.*;
+import lombok.*;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+/**
+ * 카드 매입 정보 도메인 엔티티
+ * Jakarta EE 9+ 어노테이션 사용 (Spring Boot 3)
+ */
+@Entity
+@Table(name = "acquisitions")
+@Getter
+@Setter
+@NoArgsConstructor
+@AllArgsConstructor
+@Builder
+public class Acquisition {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    private Long id;
+
+    @NotBlank(message = "가맹점 번호는 필수입니다")
+    @Column(name = "merchant_id", nullable = false, length = 20)
+    private String merchantId;
+
+    @NotBlank(message = "카드번호는 필수입니다")
+    @Column(name = "card_number", nullable = false, length = 19)
+    private String cardNumber;
+
+    @NotNull(message = "매입 금액은 필수입니다")
+    @Positive(message = "매입 금액은 양수여야 합니다")
+    @Column(name = "amount", nullable = false, precision = 15, scale = 2)
+    private BigDecimal amount;
+
+    @NotBlank(message = "거래 번호는 필수입니다")
+    @Column(name = "transaction_id", nullable = false, unique = true, length = 30)
+    private String transactionId;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", nullable = false, length = 20)
+    private AcquisitionStatus status;
+
+    @Column(name = "approval_code", length = 10)
+    private String approvalCode;
+
+    @Column(name = "approved_at")
+    private LocalDateTime approvedAt;
+
+    @Column(name = "created_at", nullable = false, updatable = false)
+    private LocalDateTime createdAt;
+
+    @Column(name = "updated_at")
+    private LocalDateTime updatedAt;
+
+    @PrePersist
+    protected void onCreate() {
+        createdAt = LocalDateTime.now();
+        updatedAt = LocalDateTime.now();
+    }
+
+    @PreUpdate
+    protected void onUpdate() {
+        updatedAt = LocalDateTime.now();
+    }
+
+    public void approve(String approvalCode) {
+        this.status = AcquisitionStatus.APPROVED;
+        this.approvalCode = approvalCode;
+        this.approvedAt = LocalDateTime.now();
+    }
+
+    public void reject(String reason) {
+        this.status = AcquisitionStatus.REJECTED;
+    }
+}
+
+/**
+ * 카드 매입 승인 상태 열거형
+ */
+enum AcquisitionStatus {
+    PENDING, APPROVED, REJECTED, CANCELLED
+}
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