diff --git a/src/main/java/com/acquirex/controller/CardAcquisitionController.java b/src/main/java/com/acquirex/controller/CardAcquisitionController.java
new file mode 100644
index 0000000..0830b3f
--- /dev/null
+++ b/src/main/java/com/acquirex/controller/CardAcquisitionController.java
@@ -0,0 +1,70 @@
+package com.acquirex.controller;
+
+import com.acquirex.service.CardAcquisitionService;
+import com.acquirex.service.CardAcquisitionService.AcquisitionRequest;
+import com.acquirex.service.CardAcquisitionService.AcquisitionResponse;
+import com.acquirex.service.CardAcquisitionService.ApprovalRequest;
+import com.acquirex.service.CardAcquisitionService.AcquisitionNotFoundException;
+import com.acquirex.service.CardAcquisitionService.InvalidAcquisitionStateException;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.*;
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.List;
+import java.util.Map;
+
+@RestController
+@RequestMapping("/api/v1/acquisitions")
+@RequiredArgsConstructor
+public class CardAcquisitionController {
+    private final CardAcquisitionService service;
+
+    public record RequestDto(
+            @NotBlank(message = "카드번호 필수") @Size(min = 13, max = 19) String cardNumber,
+            @NotBlank @Size(max = 20) String merchantId,
+            @NotNull @DecimalMin("0.01") BigDecimal amount) {}
+
+    public record ApprovalDto(@NotBlank @Size(max = 50) String approvedBy) {}
+
+    @PostMapping
+    public ResponseEntity<AcquisitionResponse> requestAcquisition(@Valid @RequestBody RequestDto dto) {
+        return ResponseEntity.status(HttpStatus.CREATED)
+                .body(service.requestAcquisition(new AcquisitionRequest(dto.cardNumber(), dto.merchantId(), dto.amount())));
+    }
+
+    @GetMapping("/{id}")
+    public ResponseEntity<AcquisitionResponse> getAcquisition(@PathVariable Long id) {
+        return ResponseEntity.ok(service.getAcquisition(id));
+    }
+
+    @GetMapping("/pending")
+    public ResponseEntity<List<AcquisitionResponse>> getPendingAcquisitions() {
+        return ResponseEntity.ok(service.getPendingAcquisitions());
+    }
+
+    @PostMapping("/{id}/approve")
+    public ResponseEntity<AcquisitionResponse> approveAcquisition(@PathVariable Long id, @Valid @RequestBody ApprovalDto dto) {
+        return ResponseEntity.ok(service.approveAcquisition(id, new ApprovalRequest(dto.approvedBy())));
+    }
+
+    @PostMapping("/{id}/reject")
+    public ResponseEntity<AcquisitionResponse> rejectAcquisition(@PathVariable Long id, @Valid @RequestBody ApprovalDto dto) {
+        return ResponseEntity.ok(service.rejectAcquisition(id, new ApprovalRequest(dto.approvedBy())));
+    }
+
+    @ExceptionHandler(AcquisitionNotFoundException.class)
+    public ResponseEntity<Map<String, Object>> handleNotFound(AcquisitionNotFoundException ex) {
+        return ResponseEntity.status(HttpStatus.NOT_FOUND)
+                .body(Map.of("timestamp", LocalDateTime.now(), "status", 404, "error", ex.getMessage()));
+    }
+
+    @ExceptionHandler(InvalidAcquisitionStateException.class)
+    public ResponseEntity<Map<String, Object>> handleInvalidState(InvalidAcquisitionStateException ex) {
+        return ResponseEntity.badRequest()
+                .body(Map.of("timestamp", LocalDateTime.now(), "status", 400, "error", ex.getMessage()));
+    }
+}
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