diff --git a/proj-acquirex/src/main/java/com/acquirex/approval/domain/AcquisitionApproval.java b/proj-acquirex/src/main/java/com/acquirex/approval/domain/AcquisitionApproval.java
new file mode 100644
index 0000000..a4cf223
--- /dev/null
+++ b/proj-acquirex/src/main/java/com/acquirex/approval/domain/AcquisitionApproval.java
@@ -0,0 +1,86 @@
+package com.acquirex.approval.domain;
+
+import jakarta.persistence.*;
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+/**
+ * 카드 매입 승인 도메인 엔티티
+ * Spring Boot 3: javax.* → jakarta.* 마이그레이션
+ */
+@Entity
+@Table(name = "acquisition_approval")
+public class AcquisitionApproval {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    private Long id;
+
+    @Column(name = "merchant_id", nullable = false, length = 20)
+    private String merchantId;
+
+    @Column(name = "card_number", nullable = false, length = 19)
+    private String cardNumber;
+
+    @Column(name = "approval_amount", nullable = false, precision = 15, scale = 2)
+    private BigDecimal approvalAmount;
+
+    @Column(name = "approval_number", nullable = false, length = 12)
+    private String approvalNumber;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", nullable = false, length = 20)
+    private ApprovalStatus status;
+
+    @Column(name = "approval_datetime", nullable = false)
+    private LocalDateTime approvalDatetime;
+
+    @Column(name = "created_at", nullable = false)
+    private LocalDateTime createdAt;
+
+    @Column(name = "updated_at")
+    private LocalDateTime updatedAt;
+
+    public AcquisitionApproval() {}
+
+    public AcquisitionApproval(String merchantId, String cardNumber, BigDecimal approvalAmount,
+                                String approvalNumber, ApprovalStatus status, LocalDateTime approvalDatetime) {
+        this.merchantId = merchantId;
+        this.cardNumber = cardNumber;
+        this.approvalAmount = approvalAmount;
+        this.approvalNumber = approvalNumber;
+        this.status = status;
+        this.approvalDatetime = approvalDatetime;
+        this.createdAt = LocalDateTime.now();
+    }
+
+    public Long getId() { return id; }
+    public void setId(Long id) { this.id = id; }
+    public String getMerchantId() { return merchantId; }
+    public void setMerchantId(String merchantId) { this.merchantId = merchantId; }
+    public String getCardNumber() { return cardNumber; }
+    public void setCardNumber(String cardNumber) { this.cardNumber = cardNumber; }
+    public BigDecimal getApprovalAmount() { return approvalAmount; }
+    public void setApprovalAmount(BigDecimal approvalAmount) { this.approvalAmount = approvalAmount; }
+    public String getApprovalNumber() { return approvalNumber; }
+    public void setApprovalNumber(String approvalNumber) { this.approvalNumber = approvalNumber; }
+    public ApprovalStatus getStatus() { return status; }
+    public void setStatus(ApprovalStatus status) { this.status = status; }
+    public LocalDateTime getApprovalDatetime() { return approvalDatetime; }
+    public void setApprovalDatetime(LocalDateTime approvalDatetime) { this.approvalDatetime = approvalDatetime; }
+    public LocalDateTime getCreatedAt() { return createdAt; }
+    public void setCreatedAt(LocalDateTime createdAt) { this.createdAt = createdAt; }
+    public LocalDateTime getUpdatedAt() { return updatedAt; }
+    public void setUpdatedAt(LocalDateTime updatedAt) { this.updatedAt = updatedAt; }
+
+    @PreUpdate
+    protected void onUpdate() { this.updatedAt = LocalDateTime.now(); }
+
+    /** 매입 승인 상태 열거형 */
+    public enum ApprovalStatus {
+        PENDING("대기"), APPROVED("승인"), REJECTED("거절"), CANCELLED("취소");
+        private final String description;
+        ApprovalStatus(String description) { this.description = description; }
+        public String getDescription() { return description; }
+    }
+}
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