diff --git a/src/main/java/com/acquirex/entity/CardAcquisition.java b/src/main/java/com/acquirex/entity/CardAcquisition.java
new file mode 100644
index 0000000..c3e8507
--- /dev/null
+++ b/src/main/java/com/acquirex/entity/CardAcquisition.java
@@ -0,0 +1,89 @@
+package com.acquirex.entity;
+
+import jakarta.persistence.*;
+import org.springframework.data.jpa.repository.JpaRepository;
+import org.springframework.stereotype.Repository;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.List;
+import java.util.Optional;
+
+/**
+ * 카드 매입 승인 엔티티 및 리포지토리
+ * Spring Boot 3: javax.persistence → jakarta.persistence
+ */
+@Entity
+@Table(name = "card_acquisitions")
+public class CardAcquisition {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    private Long id;
+
+    @Column(name = "card_number", nullable = false, length = 16)
+    private String cardNumber;
+
+    @Column(name = "merchant_id", nullable = false)
+    private String merchantId;
+
+    @Column(name = "amount", nullable = false, precision = 15, scale = 2)
+    private BigDecimal amount;
+
+    @Column(name = "currency", nullable = false, length = 3)
+    private String currency;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", nullable = false, length = 20)
+    private AcquisitionStatus status;
+
+    @Column(name = "approval_code", length = 12)
+    private String approvalCode;
+
+    @Column(name = "request_time", nullable = false)
+    private LocalDateTime requestTime;
+
+    @Column(name = "approval_time")
+    private LocalDateTime approvalTime;
+
+    @Column(name = "reject_reason", length = 255)
+    private String rejectReason;
+
+    public enum AcquisitionStatus {
+        PENDING, APPROVED, REJECTED, CANCELLED
+    }
+
+    public CardAcquisition() {
+        this.requestTime = LocalDateTime.now();
+        this.status = AcquisitionStatus.PENDING;
+    }
+
+    // Getters and Setters
+    public Long getId() { return id; }
+    public void setId(Long id) { this.id = id; }
+    public String getCardNumber() { return cardNumber; }
+    public void setCardNumber(String cardNumber) { this.cardNumber = cardNumber; }
+    public String getMerchantId() { return merchantId; }
+    public void setMerchantId(String merchantId) { this.merchantId = merchantId; }
+    public BigDecimal getAmount() { return amount; }
+    public void setAmount(BigDecimal amount) { this.amount = amount; }
+    public String getCurrency() { return currency; }
+    public void setCurrency(String currency) { this.currency = currency; }
+    public AcquisitionStatus getStatus() { return status; }
+    public void setStatus(AcquisitionStatus status) { this.status = status; }
+    public String getApprovalCode() { return approvalCode; }
+    public void setApprovalCode(String approvalCode) { this.approvalCode = approvalCode; }
+    public LocalDateTime getRequestTime() { return requestTime; }
+    public void setRequestTime(LocalDateTime requestTime) { this.requestTime = requestTime; }
+    public LocalDateTime getApprovalTime() { return approvalTime; }
+    public void setApprovalTime(LocalDateTime approvalTime) { this.approvalTime = approvalTime; }
+    public String getRejectReason() { return rejectReason; }
+    public void setRejectReason(String rejectReason) { this.rejectReason = rejectReason; }
+
+    @Repository
+    public interface CardAcquisitionRepository extends JpaRepository<CardAcquisition, Long> {
+        List<CardAcquisition> findByStatus(AcquisitionStatus status);
+        Optional<CardAcquisition> findByApprovalCode(String approvalCode);
+        List<CardAcquisition> findByMerchantId(String merchantId);
+    }
+}
\ No newline at end of file