diff --git a/proj-acquirex/src/main/java/com/acquirex/approval/service/ApprovalService.java b/proj-acquirex/src/main/java/com/acquirex/approval/service/ApprovalService.java
new file mode 100644
index 0000000..b77af54
--- /dev/null
+++ b/proj-acquirex/src/main/java/com/acquirex/approval/service/ApprovalService.java
@@ -0,0 +1,43 @@
+package com.acquirex.approval.service;
+
+import com.acquirex.approval.domain.ApprovalDomain;
+import com.acquirex.approval.domain.ApprovalDomain.Request;
+import com.acquirex.approval.domain.ApprovalDomain.Response;
+import com.acquirex.approval.domain.ApprovalDomain.Status;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+@Service
+public class ApprovalService {
+    private static final Logger log = LoggerFactory.getLogger(ApprovalService.class);
+
+    public Response processApproval(Request request) {
+        log.info("매입 승인 요청: transactionId={}, merchantId={}, amount={}",
+                request.getTransactionId(), request.getMerchantId(), request.getAmount());
+
+        if (!validate(request)) {
+            return Response.rejected(request.getTransactionId(), "유효성 검증 실패");
+        }
+
+        String approvalId = ApprovalDomain.generateApprovalId();
+        Response response = Response.success(approvalId, request.getTransactionId());
+        log.info("매입 승인 완료: approvalId={}, status={}", approvalId, response.getStatus());
+        return response;
+    }
+
+    public Response cancelApproval(String approvalId) {
+        log.info("매입 승인 취소: approvalId={}", approvalId);
+        if (approvalId == null || approvalId.isBlank()) {
+            return Response.rejected(null, "승인 ID가 유효하지 않습니다");
+        }
+        return Response.cancelled(approvalId);
+    }
+
+    private boolean validate(Request request) {
+        if (request == null) return false;
+        if (request.getAmount() == null || request.getAmount().signum() <= 0) return false;
+        if (request.getCardNumber() == null || request.getCardNumber().length() < 13) return false;
+        return true;
+    }
+}
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