diff --git a/src/main/java/com/acquirex/cardacquisition/service/AcquisitionApprovalService.java b/src/main/java/com/acquirex/cardacquisition/service/AcquisitionApprovalService.java
new file mode 100644
index 0000000..0ca5b5e
--- /dev/null
+++ b/src/main/java/com/acquirex/cardacquisition/service/AcquisitionApprovalService.java
@@ -0,0 +1,100 @@
+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.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+import java.util.UUID;
+import java.util.stream.Collectors;
+
+@Service
+public class AcquisitionApprovalService {
+
+    private final AcquisitionApprovalRepository repository;
+
+    public AcquisitionApprovalService(AcquisitionApprovalRepository repository) {
+        this.repository = repository;
+    }
+
+    @Transactional
+    public ApprovalResponse requestApproval(ApprovalRequest request) {
+        AcquisitionApproval approval = new AcquisitionApproval();
+        approval.setCardNumber(request.cardNumber());
+        approval.setMerchantId(request.merchantId());
+        approval.setAmount(request.amount());
+        approval.setStatus(ApprovalStatus.PENDING);
+
+        AcquisitionApproval saved = repository.save(approval);
+        return toResponse(saved);
+    }
+
+    @Transactional
+    public ApprovalResponse approve(Long id) {
+        AcquisitionApproval approval = repository.findById(id)
+            .orElseThrow(() -> new IllegalArgumentException("승인 요청을 찾을 수 없습니다: " + id));
+
+        if (approval.getStatus() != ApprovalStatus.PENDING) {
+            throw new IllegalStateException("대기 상태의 요청만 승인 가능합니다");
+        }
+
+        approval.setStatus(ApprovalStatus.APPROVED);
+        approval.setApprovalCode(generateApprovalCode());
+
+        AcquisitionApproval saved = repository.save(approval);
+        return toResponse(saved);
+    }
+
+    @Transactional
+    public ApprovalResponse reject(Long id) {
+        AcquisitionApproval approval = repository.findById(id)
+            .orElseThrow(() -> new IllegalArgumentException("승인 요청을 찾을 수 없습니다: " + id));
+
+        if (approval.getStatus() != ApprovalStatus.PENDING) {
+            throw new IllegalStateException("대기 상태의 요청만 거절 가능합니다");
+        }
+
+        approval.setStatus(ApprovalStatus.REJECTED);
+
+        AcquisitionApproval saved = repository.save(approval);
+        return toResponse(saved);
+    }
+
+    @Transactional(readOnly = true)
+    public List<ApprovalResponse> getPendingApprovals() {
+        return repository.findByStatus(ApprovalStatus.PENDING)
+            .stream().map(this::toResponse).collect(Collectors.toList());
+    }
+
+    @Transactional(readOnly = true)
+    public ApprovalResponse getApproval(Long id) {
+        return repository.findById(id)
+            .map(this::toResponse)
+            .orElseThrow(() -> new IllegalArgumentException("승인 요청을 찾을 수 없습니다: " + id));
+    }
+
+    private String generateApprovalCode() {
+        return "APX" + UUID.randomUUID().toString().substring(0, 8).toUpperCase();
+    }
+
+    private ApprovalResponse toResponse(AcquisitionApproval approval) {
+        return new ApprovalResponse(
+            approval.getId(),
+            maskCardNumber(approval.getCardNumber()),
+            approval.getMerchantId(),
+            approval.getAmount(),
+            approval.getStatus(),
+            approval.getApprovalCode(),
+            approval.getCreatedAt()
+        );
+    }
+
+    private String maskCardNumber(String cardNumber) {
+        if (cardNumber == null || cardNumber.length() < 4) return cardNumber;
+        return "****-****-****-" + cardNumber.substring(cardNumber.length() - 4);
+    }
+}
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