diff --git a/src/test/java/com/acquirex/service/CardAcquisitionServiceTest.java b/src/test/java/com/acquirex/service/CardAcquisitionServiceTest.java
new file mode 100644
index 0000000..ce3c57e
--- /dev/null
+++ b/src/test/java/com/acquirex/service/CardAcquisitionServiceTest.java
@@ -0,0 +1,103 @@
+package com.acquirex.service;
+
+import com.acquirex.domain.AcquisitionStatus;
+import com.acquirex.domain.CardAcquisition;
+import com.acquirex.repository.CardAcquisitionRepository;
+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 org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.InjectMocks;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.Optional;
+import static org.assertj.core.api.Assertions.*;
+import static org.mockito.ArgumentMatchers.any;
+import static org.mockito.Mockito.*;
+
+@ExtendWith(MockitoExtension.class)
+class CardAcquisitionServiceTest {
+    @Mock private CardAcquisitionRepository repository;
+    @InjectMocks private CardAcquisitionService service;
+
+    private CardAcquisition pendingAcquisition;
+
+    @BeforeEach
+    void setUp() {
+        pendingAcquisition = CardAcquisition.builder()
+                .id(1L).cardNumber("1234567890123456").merchantId("MERCHANT001")
+                .amount(new BigDecimal("50000.00")).status(AcquisitionStatus.PENDING)
+                .requestedAt(LocalDateTime.now()).build();
+    }
+
+    @Test
+    @DisplayName("매입 요청 저장 성공")
+    void requestAcquisition_Success() {
+        when(repository.save(any(CardAcquisition.class))).thenReturn(pendingAcquisition);
+        AcquisitionResponse result = service.requestAcquisition(
+                new AcquisitionRequest("1234567890123456", "MERCHANT001", new BigDecimal("50000.00")));
+        assertThat(result.id()).isEqualTo(1L);
+        assertThat(result.status()).isEqualTo(AcquisitionStatus.PENDING);
+        verify(repository).save(any(CardAcquisition.class));
+    }
+
+    @Test
+    @DisplayName("매입 요청 조회 성공")
+    void getAcquisition_Success() {
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingAcquisition));
+        AcquisitionResponse result = service.getAcquisition(1L);
+        assertThat(result.id()).isEqualTo(1L);
+    }
+
+    @Test
+    @DisplayName("매입 요청 조회 실패 - 존재하지 않음")
+    void getAcquisition_NotFound() {
+        when(repository.findById(999L)).thenReturn(Optional.empty());
+        assertThatThrownBy(() -> service.getAcquisition(999L))
+                .isInstanceOf(AcquisitionNotFoundException.class);
+    }
+
+    @Test
+    @DisplayName("매입 승인 성공")
+    void approveAcquisition_Success() {
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingAcquisition));
+        when(repository.save(any(CardAcquisition.class))).thenAnswer(i -> i.getArgument(0));
+        AcquisitionResponse result = service.approveAcquisition(1L, new ApprovalRequest("ADMIN001"));
+        assertThat(result.status()).isEqualTo(AcquisitionStatus.APPROVED);
+        assertThat(result.approvedBy()).isEqualTo("ADMIN001");
+    }
+
+    @Test
+    @DisplayName("매입 승인 실패 - 이미 처리됨")
+    void approveAcquisition_AlreadyProcessed() {
+        pendingAcquisition.setStatus(AcquisitionStatus.APPROVED);
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingAcquisition));
+        assertThatThrownBy(() -> service.approveAcquisition(1L, new ApprovalRequest("ADMIN001")))
+                .isInstanceOf(InvalidAcquisitionStateException.class);
+    }
+
+    @Test
+    @DisplayName("매입 거절 성공")
+    void rejectAcquisition_Success() {
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingAcquisition));
+        when(repository.save(any(CardAcquisition.class))).thenAnswer(i -> i.getArgument(0));
+        AcquisitionResponse result = service.rejectAcquisition(1L, new ApprovalRequest("ADMIN001"));
+        assertThat(result.status()).isEqualTo(AcquisitionStatus.REJECTED);
+    }
+
+    @Test
+    @DisplayName("대기 중인 요청 목록 조회")
+    void getPendingAcquisitions_Success() {
+        when(repository.findByStatus(AcquisitionStatus.PENDING)).thenReturn(java.util.List.of(pendingAcquisition));
+        var result = service.getPendingAcquisitions();
+        assertThat(result).hasSize(1);
+        assertThat(result.get(0).status()).isEqualTo(AcquisitionStatus.PENDING);
+    }
+}
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