diff --git a/src/main/java/com/acquirex/controller/AcquisitionController.java b/src/main/java/com/acquirex/controller/AcquisitionController.java
new file mode 100644
index 0000000..5e776bc
--- /dev/null
+++ b/src/main/java/com/acquirex/controller/AcquisitionController.java
@@ -0,0 +1,59 @@
+package com.acquirex.controller;
+
+import com.acquirex.service.AcquisitionRequest;
+import com.acquirex.service.AcquisitionResponse;
+import com.acquirex.service.AcquisitionService;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+import java.util.Map;
+
+/**
+ * 카드 매입 승인 REST 컨트롤러 - Spring Boot 3 (jakarta.validation)
+ */
+@RestController
+@RequestMapping("/api/v1/acquisitions")
+@RequiredArgsConstructor
+@Slf4j
+public class AcquisitionController {
+
+    private final AcquisitionService acquisitionService;
+
+    @PostMapping
+    public ResponseEntity<AcquisitionResponse> registerAcquisition(@Valid @RequestBody AcquisitionRequest request) {
+        log.info("매입 요청 수신: {}", request);
+        return ResponseEntity.status(HttpStatus.CREATED).body(acquisitionService.registerAcquisition(request));
+    }
+
+    @PostMapping("/{transactionId}/approve")
+    public ResponseEntity<AcquisitionResponse> approveAcquisition(@PathVariable String transactionId) {
+        log.info("매입 승인 요청: transactionId={}", transactionId);
+        return ResponseEntity.ok(acquisitionService.approveAcquisition(transactionId));
+    }
+
+    @PostMapping("/{transactionId}/reject")
+    public ResponseEntity<AcquisitionResponse> rejectAcquisition(@PathVariable String transactionId, @RequestBody Map<String, String> body) {
+        log.info("매입 거절 요청: transactionId={}", transactionId);
+        return ResponseEntity.ok(acquisitionService.rejectAcquisition(transactionId, body.getOrDefault("reason", "사유 미지정")));
+    }
+
+    @GetMapping("/{transactionId}")
+    public ResponseEntity<AcquisitionResponse> getAcquisition(@PathVariable String transactionId) {
+        log.info("매입 조회 요청: transactionId={}", transactionId);
+        return ResponseEntity.ok(acquisitionService.getAcquisition(transactionId));
+    }
+
+    @GetMapping
+    public ResponseEntity<List<AcquisitionResponse>> getAcquisitions(@RequestParam(required = false) String merchantId) {
+        log.info("매입 목록 조회: merchantId={}", merchantId);
+        List<AcquisitionResponse> responses = (merchantId != null && !merchantId.isBlank())
+                ? acquisitionService.getAcquisitionsByMerchant(merchantId)
+                : acquisitionService.getPendingAcquisitions();
+        return ResponseEntity.ok(responses);
+    }
+}
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