diff --git a/pom.xml b/pom.xml
new file mode 100644
index 0000000..aa38f6d
--- /dev/null
+++ b/pom.xml
@@ -0,0 +1,57 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<project xmlns="http://maven.apache.org/POM/4.0.0"
+         xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+         xsi:schemaLocation="http://maven.apache.org/POM/4.0.0 https://maven.apache.org/xsd/maven-4.0.0.xsd">
+    <modelVersion>4.0.0</modelVersion>
+
+    <parent>
+        <groupId>org.springframework.boot</groupId>
+        <artifactId>spring-boot-starter-parent</artifactId>
+        <version>3.2.5</version>
+        <relativePath/>
+    </parent>
+
+    <groupId>com.acquirex</groupId>
+    <artifactId>card-acquisition</artifactId>
+    <version>1.0.0-SNAPSHOT</version>
+    <name>card-acquisition</name>
+    <description>카드 매입 승인 경로 - Spring Boot 3 Migration</description>
+
+    <properties>
+        <java.version>17</java.version>
+    </properties>
+
+    <dependencies>
+        <dependency>
+            <groupId>org.springframework.boot</groupId>
+            <artifactId>spring-boot-starter-web</artifactId>
+        </dependency>
+        <dependency>
+            <groupId>org.springframework.boot</groupId>
+            <artifactId>spring-boot-starter-data-jpa</artifactId>
+        </dependency>
+        <dependency>
+            <groupId>org.springframework.boot</groupId>
+            <artifactId>spring-boot-starter-validation</artifactId>
+        </dependency>
+        <dependency>
+            <groupId>com.h2database</groupId>
+            <artifactId>h2</artifactId>
+            <scope>runtime</scope>
+        </dependency>
+        <dependency>
+            <groupId>org.springframework.boot</groupId>
+            <artifactId>spring-boot-starter-test</artifactId>
+            <scope>test</scope>
+        </dependency>
+    </dependencies>
+
+    <build>
+        <plugins>
+            <plugin>
+                <groupId>org.springframework.boot</groupId>
+                <artifactId>spring-boot-maven-plugin</artifactId>
+            </plugin>
+        </plugins>
+    </build>
+</project>
\ No newline at end of file
diff --git a/src/main/java/com/acquirex/cardacquisition/CardAcquisitionApplication.java b/src/main/java/com/acquirex/cardacquisition/CardAcquisitionApplication.java
new file mode 100644
index 0000000..a262683
--- /dev/null
+++ b/src/main/java/com/acquirex/cardacquisition/CardAcquisitionApplication.java
@@ -0,0 +1,12 @@
+package com.acquirex.cardacquisition;
+
+import org.springframework.boot.SpringApplication;
+import org.springframework.boot.autoconfigure.SpringBootApplication;
+
+@SpringBootApplication
+public class CardAcquisitionApplication {
+
+    public static void main(String[] args) {
+        SpringApplication.run(CardAcquisitionApplication.class, args);
+    }
+}
\ No newline at end of file
diff --git a/src/main/java/com/acquirex/cardacquisition/controller/AcquisitionApprovalController.java b/src/main/java/com/acquirex/cardacquisition/controller/AcquisitionApprovalController.java
new file mode 100644
index 0000000..2c7ecb8
--- /dev/null
+++ b/src/main/java/com/acquirex/cardacquisition/controller/AcquisitionApprovalController.java
@@ -0,0 +1,69 @@
+package com.acquirex.cardacquisition.controller;
+
+import com.acquirex.cardacquisition.dto.ApprovalDto.ApprovalRequest;
+import com.acquirex.cardacquisition.dto.ApprovalDto.ApprovalResponse;
+import com.acquirex.cardacquisition.service.AcquisitionApprovalService;
+import jakarta.validation.Valid;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.*;
+
+import java.time.LocalDateTime;
+import java.util.HashMap;
+import java.util.List;
+import java.util.Map;
+
+@RestController
+@RequestMapping("/api/v1/acquisitions")
+public class AcquisitionApprovalController {
+
+    private final AcquisitionApprovalService service;
+
+    public AcquisitionApprovalController(AcquisitionApprovalService service) {
+        this.service = service;
+    }
+
+    @PostMapping
+    public ResponseEntity<ApprovalResponse> requestApproval(@Valid @RequestBody ApprovalRequest request) {
+        return ResponseEntity.status(HttpStatus.CREATED).body(service.requestApproval(request));
+    }
+
+    @PostMapping("/{id}/approve")
+    public ResponseEntity<ApprovalResponse> approve(@PathVariable Long id) {
+        return ResponseEntity.ok(service.approve(id));
+    }
+
+    @PostMapping("/{id}/reject")
+    public ResponseEntity<ApprovalResponse> reject(@PathVariable Long id) {
+        return ResponseEntity.ok(service.reject(id));
+    }
+
+    @GetMapping("/{id}")
+    public ResponseEntity<ApprovalResponse> getApproval(@PathVariable Long id) {
+        return ResponseEntity.ok(service.getApproval(id));
+    }
+
+    @GetMapping("/pending")
+    public ResponseEntity<List<ApprovalResponse>> getPendingApprovals() {
+        return ResponseEntity.ok(service.getPendingApprovals());
+    }
+
+    @ExceptionHandler(IllegalArgumentException.class)
+    public ResponseEntity<Map<String, Object>> handleNotFound(IllegalArgumentException ex) {
+        return buildError(HttpStatus.NOT_FOUND, ex.getMessage());
+    }
+
+    @ExceptionHandler(IllegalStateException.class)
+    public ResponseEntity<Map<String, Object>> handleConflict(IllegalStateException ex) {
+        return buildError(HttpStatus.CONFLICT, ex.getMessage());
+    }
+
+    private ResponseEntity<Map<String, Object>> buildError(HttpStatus status, String message) {
+        Map<String, Object> body = new HashMap<>();
+        body.put("timestamp", LocalDateTime.now());
+        body.put("status", status.value());
+        body.put("error", status.getReasonPhrase());
+        body.put("message", message);
+        return ResponseEntity.status(status).body(body);
+    }
+}
\ No newline at end of file
diff --git a/src/main/java/com/acquirex/cardacquisition/domain/AcquisitionApproval.java b/src/main/java/com/acquirex/cardacquisition/domain/AcquisitionApproval.java
new file mode 100644
index 0000000..82ad949
--- /dev/null
+++ b/src/main/java/com/acquirex/cardacquisition/domain/AcquisitionApproval.java
@@ -0,0 +1,68 @@
+package com.acquirex.cardacquisition.domain;
+
+import jakarta.persistence.*;
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+@Entity
+@Table(name = "acquisition_approvals")
+public class AcquisitionApproval {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    private Long id;
+
+    @Column(name = "card_number", nullable = false, length = 16)
+    private String cardNumber;
+
+    @Column(name = "merchant_id", nullable = false)
+    private String merchantId;
+
+    @Column(name = "amount", nullable = false, precision = 15, scale = 2)
+    private BigDecimal amount;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", nullable = false)
+    private ApprovalStatus status;
+
+    @Column(name = "approval_code", length = 12)
+    private String approvalCode;
+
+    @Column(name = "created_at", nullable = false)
+    private LocalDateTime createdAt;
+
+    @Column(name = "updated_at")
+    private LocalDateTime updatedAt;
+
+    public enum ApprovalStatus {
+        PENDING, APPROVED, REJECTED, CANCELLED
+    }
+
+    @PrePersist
+    protected void onCreate() {
+        createdAt = LocalDateTime.now();
+        if (status == null) {
+            status = ApprovalStatus.PENDING;
+        }
+    }
+
+    @PreUpdate
+    protected void onUpdate() {
+        updatedAt = LocalDateTime.now();
+    }
+
+    public Long getId() { return id; }
+    public void setId(Long id) { this.id = id; }
+    public String getCardNumber() { return cardNumber; }
+    public void setCardNumber(String cardNumber) { this.cardNumber = cardNumber; }
+    public String getMerchantId() { return merchantId; }
+    public void setMerchantId(String merchantId) { this.merchantId = merchantId; }
+    public BigDecimal getAmount() { return amount; }
+    public void setAmount(BigDecimal amount) { this.amount = amount; }
+    public ApprovalStatus getStatus() { return status; }
+    public void setStatus(ApprovalStatus status) { this.status = status; }
+    public String getApprovalCode() { return approvalCode; }
+    public void setApprovalCode(String approvalCode) { this.approvalCode = approvalCode; }
+    public LocalDateTime getCreatedAt() { return createdAt; }
+    public LocalDateTime getUpdatedAt() { return updatedAt; }
+}
\ No newline at end of file
diff --git a/src/main/java/com/acquirex/cardacquisition/dto/ApprovalDtos.java b/src/main/java/com/acquirex/cardacquisition/dto/ApprovalDtos.java
new file mode 100644
index 0000000..acfd724
--- /dev/null
+++ b/src/main/java/com/acquirex/cardacquisition/dto/ApprovalDtos.java
@@ -0,0 +1,32 @@
+package com.acquirex.cardacquisition.dto;
+
+import com.acquirex.cardacquisition.domain.AcquisitionApproval.ApprovalStatus;
+import jakarta.validation.constraints.*;
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+public sealed interface ApprovalDto permits ApprovalRequest, ApprovalResponse {}
+
+public record ApprovalRequest(
+    @NotBlank(message = "카드번호는 필수입니다")
+    @Size(min = 16, max = 16, message = "카드번호는 16자리입니다")
+    String cardNumber,
+
+    @NotBlank(message = "가맹점ID는 필수입니다")
+    String merchantId,
+
+    @NotNull(message = "금액은 필수입니다")
+    @DecimalMin(value = "0.01", message = "최소 금액은 0.01입니다")
+    @DecimalMax(value = "999999999.99", message = "최대 금액을 초과했습니다")
+    BigDecimal amount
+) implements ApprovalDto {}
+
+public record ApprovalResponse(
+    Long id,
+    String cardNumber,
+    String merchantId,
+    BigDecimal amount,
+    ApprovalStatus status,
+    String approvalCode,
+    LocalDateTime createdAt
+) implements ApprovalDto {}
\ No newline at end of file
diff --git a/src/main/java/com/acquirex/cardacquisition/repository/AcquisitionApprovalRepository.java b/src/main/java/com/acquirex/cardacquisition/repository/AcquisitionApprovalRepository.java
new file mode 100644
index 0000000..08be57d
--- /dev/null
+++ b/src/main/java/com/acquirex/cardacquisition/repository/AcquisitionApprovalRepository.java
@@ -0,0 +1,21 @@
+package com.acquirex.cardacquisition.repository;
+
+import com.acquirex.cardacquisition.domain.AcquisitionApproval;
+import com.acquirex.cardacquisition.domain.AcquisitionApproval.ApprovalStatus;
+import org.springframework.data.jpa.repository.JpaRepository;
+import org.springframework.stereotype.Repository;
+
+import java.util.List;
+import java.util.Optional;
+
+@Repository
+public interface AcquisitionApprovalRepository extends JpaRepository<AcquisitionApproval, Long> {
+
+    List<AcquisitionApproval> findByStatus(ApprovalStatus status);
+
+    List<AcquisitionApproval> findByMerchantId(String merchantId);
+
+    Optional<AcquisitionApproval> findByApprovalCode(String approvalCode);
+
+    List<AcquisitionApproval> findByCardNumberAndStatus(String cardNumber, ApprovalStatus status);
+}
\ No newline at end of file
diff --git a/src/main/java/com/acquirex/cardacquisition/service/AcquisitionApprovalService.java b/src/main/java/com/acquirex/cardacquisition/service/AcquisitionApprovalService.java
new file mode 100644
index 0000000..0ca5b5e
--- /dev/null
+++ b/src/main/java/com/acquirex/cardacquisition/service/AcquisitionApprovalService.java
@@ -0,0 +1,100 @@
+package com.acquirex.cardacquisition.service;
+
+import com.acquirex.cardacquisition.domain.AcquisitionApproval;
+import com.acquirex.cardacquisition.domain.AcquisitionApproval.ApprovalStatus;
+import com.acquirex.cardacquisition.dto.ApprovalDto.ApprovalRequest;
+import com.acquirex.cardacquisition.dto.ApprovalDto.ApprovalResponse;
+import com.acquirex.cardacquisition.repository.AcquisitionApprovalRepository;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+import java.util.UUID;
+import java.util.stream.Collectors;
+
+@Service
+public class AcquisitionApprovalService {
+
+    private final AcquisitionApprovalRepository repository;
+
+    public AcquisitionApprovalService(AcquisitionApprovalRepository repository) {
+        this.repository = repository;
+    }
+
+    @Transactional
+    public ApprovalResponse requestApproval(ApprovalRequest request) {
+        AcquisitionApproval approval = new AcquisitionApproval();
+        approval.setCardNumber(request.cardNumber());
+        approval.setMerchantId(request.merchantId());
+        approval.setAmount(request.amount());
+        approval.setStatus(ApprovalStatus.PENDING);
+
+        AcquisitionApproval saved = repository.save(approval);
+        return toResponse(saved);
+    }
+
+    @Transactional
+    public ApprovalResponse approve(Long id) {
+        AcquisitionApproval approval = repository.findById(id)
+            .orElseThrow(() -> new IllegalArgumentException("승인 요청을 찾을 수 없습니다: " + id));
+
+        if (approval.getStatus() != ApprovalStatus.PENDING) {
+            throw new IllegalStateException("대기 상태의 요청만 승인 가능합니다");
+        }
+
+        approval.setStatus(ApprovalStatus.APPROVED);
+        approval.setApprovalCode(generateApprovalCode());
+
+        AcquisitionApproval saved = repository.save(approval);
+        return toResponse(saved);
+    }
+
+    @Transactional
+    public ApprovalResponse reject(Long id) {
+        AcquisitionApproval approval = repository.findById(id)
+            .orElseThrow(() -> new IllegalArgumentException("승인 요청을 찾을 수 없습니다: " + id));
+
+        if (approval.getStatus() != ApprovalStatus.PENDING) {
+            throw new IllegalStateException("대기 상태의 요청만 거절 가능합니다");
+        }
+
+        approval.setStatus(ApprovalStatus.REJECTED);
+
+        AcquisitionApproval saved = repository.save(approval);
+        return toResponse(saved);
+    }
+
+    @Transactional(readOnly = true)
+    public List<ApprovalResponse> getPendingApprovals() {
+        return repository.findByStatus(ApprovalStatus.PENDING)
+            .stream().map(this::toResponse).collect(Collectors.toList());
+    }
+
+    @Transactional(readOnly = true)
+    public ApprovalResponse getApproval(Long id) {
+        return repository.findById(id)
+            .map(this::toResponse)
+            .orElseThrow(() -> new IllegalArgumentException("승인 요청을 찾을 수 없습니다: " + id));
+    }
+
+    private String generateApprovalCode() {
+        return "APX" + UUID.randomUUID().toString().substring(0, 8).toUpperCase();
+    }
+
+    private ApprovalResponse toResponse(AcquisitionApproval approval) {
+        return new ApprovalResponse(
+            approval.getId(),
+            maskCardNumber(approval.getCardNumber()),
+            approval.getMerchantId(),
+            approval.getAmount(),
+            approval.getStatus(),
+            approval.getApprovalCode(),
+            approval.getCreatedAt()
+        );
+    }
+
+    private String maskCardNumber(String cardNumber) {
+        if (cardNumber == null || cardNumber.length() < 4) return cardNumber;
+        return "****-****-****-" + cardNumber.substring(cardNumber.length() - 4);
+    }
+}
\ No newline at end of file
diff --git a/src/test/java/com/acquirex/cardacquisition/service/AcquisitionApprovalServiceTest.java b/src/test/java/com/acquirex/cardacquisition/service/AcquisitionApprovalServiceTest.java
new file mode 100644
index 0000000..b3197c0
--- /dev/null
+++ b/src/test/java/com/acquirex/cardacquisition/service/AcquisitionApprovalServiceTest.java
@@ -0,0 +1,138 @@
+package com.acquirex.cardacquisition.service;
+
+import com.acquirex.cardacquisition.domain.AcquisitionApproval;
+import com.acquirex.cardacquisition.domain.AcquisitionApproval.ApprovalStatus;
+import com.acquirex.cardacquisition.dto.ApprovalDto.ApprovalRequest;
+import com.acquirex.cardacquisition.dto.ApprovalDto.ApprovalResponse;
+import com.acquirex.cardacquisition.repository.AcquisitionApprovalRepository;
+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.List;
+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 AcquisitionApprovalServiceTest {
+
+    @Mock
+    private AcquisitionApprovalRepository repository;
+
+    @InjectMocks
+    private AcquisitionApprovalService service;
+
+    private ApprovalRequest validRequest;
+    private AcquisitionApproval pendingApproval;
+
+    @BeforeEach
+    void setUp() {
+        validRequest = new ApprovalRequest("1234567890123456", "MERCHANT001", new BigDecimal("50000.00"));
+
+        pendingApproval = new AcquisitionApproval();
+        pendingApproval.setId(1L);
+        pendingApproval.setCardNumber("1234567890123456");
+        pendingApproval.setMerchantId("MERCHANT001");
+        pendingApproval.setAmount(new BigDecimal("50000.00"));
+        pendingApproval.setStatus(ApprovalStatus.PENDING);
+        pendingApproval.setCreatedAt(LocalDateTime.now());
+    }
+
+    @Test
+    @DisplayName("매입 승인 요청 생성 성공")
+    void requestApproval_Success() {
+        when(repository.save(any(AcquisitionApproval.class))).thenReturn(pendingApproval);
+
+        ApprovalResponse response = service.requestApproval(validRequest);
+
+        assertThat(response).isNotNull();
+        assertThat(response.id()).isEqualTo(1L);
+        assertThat(response.status()).isEqualTo(ApprovalStatus.PENDING);
+        assertThat(response.cardNumber()).isEqualTo("****-****-****-3456");
+        verify(repository, times(1)).save(any(AcquisitionApproval.class));
+    }
+
+    @Test
+    @DisplayName("매입 승인 처리 성공")
+    void approve_Success() {
+        AcquisitionApproval approved = new AcquisitionApproval();
+        approved.setId(1L);
+        approved.setCardNumber("1234567890123456");
+        approved.setMerchantId("MERCHANT001");
+        approved.setAmount(new BigDecimal("50000.00"));
+        approved.setStatus(ApprovalStatus.APPROVED);
+        approved.setApprovalCode("APX12345678");
+        approved.setCreatedAt(LocalDateTime.now());
+
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingApproval));
+        when(repository.save(any(AcquisitionApproval.class))).thenReturn(approved);
+
+        ApprovalResponse response = service.approve(1L);
+
+        assertThat(response).isNotNull();
+        assertThat(response.status()).isEqualTo(ApprovalStatus.APPROVED);
+        assertThat(response.approvalCode()).isNotNull();
+        assertThat(response.approvalCode()).startsWith("APX");
+    }
+
+    @Test
+    @DisplayName("대기 상태가 아닌 요청은 승인 불가")
+    void approve_NotPending_ThrowsException() {
+        pendingApproval.setStatus(ApprovalStatus.APPROVED);
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingApproval));
+
+        assertThatThrownBy(() -> service.approve(1L))
+            .isInstanceOf(IllegalStateException.class)
+            .hasMessageContaining("대기 상태의 요청만 승인 가능");
+    }
+
+    @Test
+    @DisplayName("매입 거절 처리 성공")
+    void reject_Success() {
+        AcquisitionApproval rejected = new AcquisitionApproval();
+        rejected.setId(1L);
+        rejected.setCardNumber("1234567890123456");
+        rejected.setMerchantId("MERCHANT001");
+        rejected.setAmount(new BigDecimal("50000.00"));
+        rejected.setStatus(ApprovalStatus.REJECTED);
+        rejected.setCreatedAt(LocalDateTime.now());
+
+        when(repository.findById(1L)).thenReturn(Optional.of(pendingApproval));
+        when(repository.save(any(AcquisitionApproval.class))).thenReturn(rejected);
+
+        ApprovalResponse response = service.reject(1L);
+
+        assertThat(response).isNotNull();
+        assertThat(response.status()).isEqualTo(ApprovalStatus.REJECTED);
+    }
+
+    @Test
+    @DisplayName("존재하지 않는 요청 조회 시 예외 발생")
+    void getApproval_NotFound_ThrowsException() {
+        when(repository.findById(999L)).thenReturn(Optional.empty());
+
+        assertThatThrownBy(() -> service.getApproval(999L))
+            .isInstanceOf(IllegalArgumentException.class)
+            .hasMessageContaining("찾을 수 없습니다");
+    }
+
+    @Test
+    @DisplayName("대기 중인 승인 목록 조회")
+    void getPendingApprovals_Success() {
+        when(repository.findByStatus(ApprovalStatus.PENDING)).thenReturn(List.of(pendingApproval));
+
+        List<ApprovalResponse> responses = service.getPendingApprovals();
+
+        assertThat(responses).hasSize(1);
+        assertThat(responses.get(0).status()).isEqualTo(ApprovalStatus.PENDING);
+    }
+}
\ No newline at end of file