feat: complete Spring Boot 카드 매입·정산 system (acquire-core migration target, mvn verify green, 24 tests)

domain/pom.xml

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+<?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 http://maven.apache.org/xsd/maven-4.0.0.xsd">
+    <modelVersion>4.0.0</modelVersion>
+    <parent>
+        <groupId>com.klaro.acquiring</groupId>
+        <artifactId>card-acquiring-boot</artifactId>
+        <version>1.0.0</version>
+    </parent>
+    <artifactId>domain</artifactId>
+    <name>domain</name>
+    <description>카드 매입·정산 도메인 엔티티/DTO/enum</description>
+
+    <dependencies>
+        <dependency>
+            <groupId>com.klaro.acquiring</groupId>
+            <artifactId>common-framework</artifactId>
+        </dependency>
+        <dependency>
+            <groupId>jakarta.persistence</groupId>
+            <artifactId>jakarta.persistence-api</artifactId>
+        </dependency>
+        <dependency>
+            <groupId>jakarta.validation</groupId>
+            <artifactId>jakarta.validation-api</artifactId>
+        </dependency>
+        <dependency>
+            <groupId>org.springframework.boot</groupId>
+            <artifactId>spring-boot-starter-test</artifactId>
+            <scope>test</scope>
+        </dependency>
+    </dependencies>
+</project>

domain/src/main/java/com/klaro/acquiring/domain/dto/FeeBreakdown.java

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+package com.klaro.acquiring.domain.dto;
+
+import java.math.BigDecimal;
+
+/**
+ * 수수료 계산 결과(분해). 매입 금액에 대해 MDR/VAN 수수료와 순지급액(net)을 담는다.
+ *
+ * @param baseAmount 기준(매입) 금액
+ * @param mdrFee     가맹점 할인수수료
+ * @param vanFee     VAN 수수료
+ * @param totalFee   총 수수료 (mdr + van)
+ * @param netAmount  순지급액 (base - totalFee)
+ */
+public record FeeBreakdown(BigDecimal baseAmount, BigDecimal mdrFee, BigDecimal vanFee,
+                           BigDecimal totalFee, BigDecimal netAmount) {
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/Approval.java

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+package com.klaro.acquiring.domain.entity;
+
+import com.klaro.acquiring.domain.enums.TxStatus;
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.EnumType;
+import jakarta.persistence.Enumerated;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/** 승인 원장(au). 매입/대사의 기준이 되는 승인 거래. */
+@Entity
+@Table(name = "approval")
+public class Approval {
+
+    @Id
+    @Column(name = "appr_no", length = 12)
+    private String apprNo;
+
+    @Column(name = "merch_id", length = 15, nullable = false)
+    private String merchId;
+
+    @Column(name = "card_no", length = 19, nullable = false)
+    private String cardNo;
+
+    @Column(name = "amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal amount;
+
+    @Column(name = "appr_date", length = 8, nullable = false)
+    private String apprDate;
+
+    @Column(name = "biz_date", nullable = false)
+    private LocalDate bizDate;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", length = 12, nullable = false)
+    private TxStatus status = TxStatus.RECEIVED;
+
+    protected Approval() {
+    }
+
+    public Approval(String apprNo, String merchId, String cardNo, BigDecimal amount,
+                    String apprDate, LocalDate bizDate) {
+        this.apprNo = apprNo;
+        this.merchId = merchId;
+        this.cardNo = cardNo;
+        this.amount = amount;
+        this.apprDate = apprDate;
+        this.bizDate = bizDate;
+    }
+
+    public String getApprNo() { return apprNo; }
+    public void setApprNo(String apprNo) { this.apprNo = apprNo; }
+    public String getMerchId() { return merchId; }
+    public void setMerchId(String merchId) { this.merchId = merchId; }
+    public String getCardNo() { return cardNo; }
+    public void setCardNo(String cardNo) { this.cardNo = cardNo; }
+    public BigDecimal getAmount() { return amount; }
+    public void setAmount(BigDecimal amount) { this.amount = amount; }
+    public String getApprDate() { return apprDate; }
+    public void setApprDate(String apprDate) { this.apprDate = apprDate; }
+    public LocalDate getBizDate() { return bizDate; }
+    public void setBizDate(LocalDate bizDate) { this.bizDate = bizDate; }
+    public TxStatus getStatus() { return status; }
+    public void setStatus(TxStatus status) { this.status = status; }
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/Card.java

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+package com.klaro.acquiring.domain.entity;
+
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+
+/** 카드 마스터(마스킹 카드번호 기준). */
+@Entity
+@Table(name = "card")
+public class Card {
+
+    @Id
+    @Column(name = "card_no", length = 19)
+    private String cardNo;
+
+    @Column(name = "bin", length = 6, nullable = false)
+    private String bin;
+
+    @Column(name = "brand", length = 10, nullable = false)
+    private String brand;
+
+    @Column(name = "issuer_code", length = 4)
+    private String issuerCode;
+
+    @Column(name = "status", length = 1, nullable = false)
+    private String status = "A";
+
+    protected Card() {
+    }
+
+    public Card(String cardNo, String bin, String brand, String issuerCode) {
+        this.cardNo = cardNo;
+        this.bin = bin;
+        this.brand = brand;
+        this.issuerCode = issuerCode;
+    }
+
+    public String getCardNo() { return cardNo; }
+    public void setCardNo(String cardNo) { this.cardNo = cardNo; }
+    public String getBin() { return bin; }
+    public void setBin(String bin) { this.bin = bin; }
+    public String getBrand() { return brand; }
+    public void setBrand(String brand) { this.brand = brand; }
+    public String getIssuerCode() { return issuerCode; }
+    public void setIssuerCode(String issuerCode) { this.issuerCode = issuerCode; }
+    public String getStatus() { return status; }
+    public void setStatus(String status) { this.status = status; }
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/Deposit.java

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+package com.klaro.acquiring.domain.entity;
+
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.GeneratedValue;
+import jakarta.persistence.GenerationType;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/** 매입사 입금 통보(대사 3-leg 중 입금 leg). 승인번호 기준 매칭. */
+@Entity
+@Table(name = "deposit")
+public class Deposit {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "deposit_id")
+    private Long depositId;
+
+    @Column(name = "appr_no", length = 12, nullable = false)
+    private String apprNo;
+
+    @Column(name = "merch_id", length = 15, nullable = false)
+    private String merchId;
+
+    @Column(name = "amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal amount;
+
+    @Column(name = "biz_date", nullable = false)
+    private LocalDate bizDate;
+
+    protected Deposit() {
+    }
+
+    public Deposit(String apprNo, String merchId, BigDecimal amount, LocalDate bizDate) {
+        this.apprNo = apprNo;
+        this.merchId = merchId;
+        this.amount = amount;
+        this.bizDate = bizDate;
+    }
+
+    public Long getDepositId() { return depositId; }
+    public void setDepositId(Long depositId) { this.depositId = depositId; }
+    public String getApprNo() { return apprNo; }
+    public void setApprNo(String apprNo) { this.apprNo = apprNo; }
+    public String getMerchId() { return merchId; }
+    public void setMerchId(String merchId) { this.merchId = merchId; }
+    public BigDecimal getAmount() { return amount; }
+    public void setAmount(BigDecimal amount) { this.amount = amount; }
+    public LocalDate getBizDate() { return bizDate; }
+    public void setBizDate(LocalDate bizDate) { this.bizDate = bizDate; }
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/Fee.java

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+package com.klaro.acquiring.domain.entity;
+
+import com.klaro.acquiring.domain.enums.FeeType;
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.EnumType;
+import jakarta.persistence.Enumerated;
+import jakarta.persistence.GeneratedValue;
+import jakarta.persistence.GenerationType;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/** 매입 건별 수수료 내역(분해). MDR/VAN 각각 1행. */
+@Entity
+@Table(name = "fee")
+public class Fee {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "fee_id")
+    private Long feeId;
+
+    @Column(name = "purchase_id", nullable = false)
+    private Long purchaseId;
+
+    @Column(name = "merch_id", length = 15, nullable = false)
+    private String merchId;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "fee_type", length = 8, nullable = false)
+    private FeeType feeType;
+
+    @Column(name = "base_amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal baseAmount;
+
+    @Column(name = "rate", precision = 6, scale = 4, nullable = false)
+    private BigDecimal rate = BigDecimal.ZERO;
+
+    @Column(name = "fee_amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal feeAmount;
+
+    @Column(name = "biz_date", nullable = false)
+    private LocalDate bizDate;
+
+    protected Fee() {
+    }
+
+    public Fee(Long purchaseId, String merchId, FeeType feeType, BigDecimal baseAmount,
+               BigDecimal rate, BigDecimal feeAmount, LocalDate bizDate) {
+        this.purchaseId = purchaseId;
+        this.merchId = merchId;
+        this.feeType = feeType;
+        this.baseAmount = baseAmount;
+        this.rate = rate;
+        this.feeAmount = feeAmount;
+        this.bizDate = bizDate;
+    }
+
+    public Long getFeeId() { return feeId; }
+    public void setFeeId(Long feeId) { this.feeId = feeId; }
+    public Long getPurchaseId() { return purchaseId; }
+    public void setPurchaseId(Long purchaseId) { this.purchaseId = purchaseId; }
+    public String getMerchId() { return merchId; }
+    public void setMerchId(String merchId) { this.merchId = merchId; }
+    public FeeType getFeeType() { return feeType; }
+    public void setFeeType(FeeType feeType) { this.feeType = feeType; }
+    public BigDecimal getBaseAmount() { return baseAmount; }
+    public void setBaseAmount(BigDecimal baseAmount) { this.baseAmount = baseAmount; }
+    public BigDecimal getRate() { return rate; }
+    public void setRate(BigDecimal rate) { this.rate = rate; }
+    public BigDecimal getFeeAmount() { return feeAmount; }
+    public void setFeeAmount(BigDecimal feeAmount) { this.feeAmount = feeAmount; }
+    public LocalDate getBizDate() { return bizDate; }
+    public void setBizDate(LocalDate bizDate) { this.bizDate = bizDate; }
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/LedgerEntry.java

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+package com.klaro.acquiring.domain.entity;
+
+import com.klaro.acquiring.domain.enums.DrCr;
+import com.klaro.acquiring.domain.enums.EntryType;
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.EnumType;
+import jakarta.persistence.Enumerated;
+import jakarta.persistence.GeneratedValue;
+import jakarta.persistence.GenerationType;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/** 원장 전표(lg). 매입/수수료/정산/지급 반영 및 잔액검증 기준. */
+@Entity
+@Table(name = "ledger_entry")
+public class LedgerEntry {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "entry_id")
+    private Long entryId;
+
+    @Column(name = "merch_id", length = 15, nullable = false)
+    private String merchId;
+
+    @Column(name = "biz_date", nullable = false)
+    private LocalDate bizDate;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "entry_type", length = 12, nullable = false)
+    private EntryType entryType;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "dr_cr", length = 8, nullable = false)
+    private DrCr drCr;
+
+    @Column(name = "amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal amount;
+
+    @Column(name = "ref_type", length = 20)
+    private String refType;
+
+    @Column(name = "ref_id", length = 30)
+    private String refId;
+
+    protected LedgerEntry() {
+    }
+
+    public LedgerEntry(String merchId, LocalDate bizDate, EntryType entryType, DrCr drCr,
+                       BigDecimal amount, String refType, String refId) {
+        this.merchId = merchId;
+        this.bizDate = bizDate;
+        this.entryType = entryType;
+        this.drCr = drCr;
+        this.amount = amount;
+        this.refType = refType;
+        this.refId = refId;
+    }
+
+    public Long getEntryId() { return entryId; }
+    public void setEntryId(Long entryId) { this.entryId = entryId; }
+    public String getMerchId() { return merchId; }
+    public void setMerchId(String merchId) { this.merchId = merchId; }
+    public LocalDate getBizDate() { return bizDate; }
+    public void setBizDate(LocalDate bizDate) { this.bizDate = bizDate; }
+    public EntryType getEntryType() { return entryType; }
+    public void setEntryType(EntryType entryType) { this.entryType = entryType; }
+    public DrCr getDrCr() { return drCr; }
+    public void setDrCr(DrCr drCr) { this.drCr = drCr; }
+    public BigDecimal getAmount() { return amount; }
+    public void setAmount(BigDecimal amount) { this.amount = amount; }
+    public String getRefType() { return refType; }
+    public void setRefType(String refType) { this.refType = refType; }
+    public String getRefId() { return refId; }
+    public void setRefId(String refId) { this.refId = refId; }
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/Merchant.java

@@ -0,0 +1,141 @@
+package com.klaro.acquiring.domain.entity;
+
+import com.klaro.acquiring.domain.enums.MerchantStatus;
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.EnumType;
+import jakarta.persistence.Enumerated;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+
+import java.math.BigDecimal;
+
+/**
+ * 가맹점 마스터. 레거시 merchant 테이블 + 수수료율/정산주기/지급계좌 마스터를 통합.
+ */
+@Entity
+@Table(name = "merchant")
+public class Merchant {
+
+    @Id
+    @Column(name = "merch_id", length = 15)
+    private String merchId;
+
+    @Column(name = "merch_name", length = 60, nullable = false)
+    private String merchName;
+
+    @Column(name = "biz_no", length = 12)
+    private String bizNo;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", length = 12, nullable = false)
+    private MerchantStatus status = MerchantStatus.ACTIVE;
+
+    /** 가맹점 할인수수료율 (MDR), 예: 0.0230 = 2.3% */
+    @Column(name = "mdr_rate", precision = 6, scale = 4, nullable = false)
+    private BigDecimal mdrRate = BigDecimal.ZERO;
+
+    /** VAN 건당 정액 수수료(원) */
+    @Column(name = "van_fee", precision = 18, scale = 2, nullable = false)
+    private BigDecimal vanFee = BigDecimal.ZERO;
+
+    /** 정산주기 (T+n 영업일) */
+    @Column(name = "settlement_cycle", nullable = false)
+    private int settlementCycle = 2;
+
+    @Column(name = "bank_code", length = 3)
+    private String bankCode;
+
+    @Column(name = "account_no", length = 20)
+    private String accountNo;
+
+    protected Merchant() {
+    }
+
+    public Merchant(String merchId, String merchName, BigDecimal mdrRate, BigDecimal vanFee,
+                    int settlementCycle, String bankCode, String accountNo) {
+        this.merchId = merchId;
+        this.merchName = merchName;
+        this.mdrRate = mdrRate;
+        this.vanFee = vanFee;
+        this.settlementCycle = settlementCycle;
+        this.bankCode = bankCode;
+        this.accountNo = accountNo;
+    }
+
+    public String getMerchId() {
+        return merchId;
+    }
+
+    public void setMerchId(String merchId) {
+        this.merchId = merchId;
+    }
+
+    public String getMerchName() {
+        return merchName;
+    }
+
+    public void setMerchName(String merchName) {
+        this.merchName = merchName;
+    }
+
+    public String getBizNo() {
+        return bizNo;
+    }
+
+    public void setBizNo(String bizNo) {
+        this.bizNo = bizNo;
+    }
+
+    public MerchantStatus getStatus() {
+        return status;
+    }
+
+    public void setStatus(MerchantStatus status) {
+        this.status = status;
+    }
+
+    public BigDecimal getMdrRate() {
+        return mdrRate;
+    }
+
+    public void setMdrRate(BigDecimal mdrRate) {
+        this.mdrRate = mdrRate;
+    }
+
+    public BigDecimal getVanFee() {
+        return vanFee;
+    }
+
+    public void setVanFee(BigDecimal vanFee) {
+        this.vanFee = vanFee;
+    }
+
+    public int getSettlementCycle() {
+        return settlementCycle;
+    }
+
+    public void setSettlementCycle(int settlementCycle) {
+        this.settlementCycle = settlementCycle;
+    }
+
+    public String getBankCode() {
+        return bankCode;
+    }
+
+    public void setBankCode(String bankCode) {
+        this.bankCode = bankCode;
+    }
+
+    public String getAccountNo() {
+        return accountNo;
+    }
+
+    public void setAccountNo(String accountNo) {
+        this.accountNo = accountNo;
+    }
+
+    public boolean isActive() {
+        return status == MerchantStatus.ACTIVE;
+    }
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/Payment.java

@@ -0,0 +1,77 @@
+package com.klaro.acquiring.domain.entity;
+
+import com.klaro.acquiring.domain.enums.PaymentStatus;
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.EnumType;
+import jakarta.persistence.Enumerated;
+import jakarta.persistence.GeneratedValue;
+import jakarta.persistence.GenerationType;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/** 지급(py). 정산 결과에 대한 가맹점 계좌 지급. */
+@Entity
+@Table(name = "payment")
+public class Payment {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "payment_id")
+    private Long paymentId;
+
+    @Column(name = "settlement_id", nullable = false)
+    private Long settlementId;
+
+    @Column(name = "merch_id", length = 15, nullable = false)
+    private String merchId;
+
+    @Column(name = "pay_date", nullable = false)
+    private LocalDate payDate;
+
+    @Column(name = "amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal amount;
+
+    @Column(name = "bank_code", length = 3)
+    private String bankCode;
+
+    @Column(name = "account_no", length = 20)
+    private String accountNo;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", length = 15, nullable = false)
+    private PaymentStatus status = PaymentStatus.READY;
+
+    protected Payment() {
+    }
+
+    public Payment(Long settlementId, String merchId, LocalDate payDate, BigDecimal amount,
+                   String bankCode, String accountNo) {
+        this.settlementId = settlementId;
+        this.merchId = merchId;
+        this.payDate = payDate;
+        this.amount = amount;
+        this.bankCode = bankCode;
+        this.accountNo = accountNo;
+    }
+
+    public Long getPaymentId() { return paymentId; }
+    public void setPaymentId(Long paymentId) { this.paymentId = paymentId; }
+    public Long getSettlementId() { return settlementId; }
+    public void setSettlementId(Long settlementId) { this.settlementId = settlementId; }
+    public String getMerchId() { return merchId; }
+    public void setMerchId(String merchId) { this.merchId = merchId; }
+    public LocalDate getPayDate() { return payDate; }
+    public void setPayDate(LocalDate payDate) { this.payDate = payDate; }
+    public BigDecimal getAmount() { return amount; }
+    public void setAmount(BigDecimal amount) { this.amount = amount; }
+    public String getBankCode() { return bankCode; }
+    public void setBankCode(String bankCode) { this.bankCode = bankCode; }
+    public String getAccountNo() { return accountNo; }
+    public void setAccountNo(String accountNo) { this.accountNo = accountNo; }
+    public PaymentStatus getStatus() { return status; }
+    public void setStatus(PaymentStatus status) { this.status = status; }
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/Purchase.java

@@ -0,0 +1,89 @@
+package com.klaro.acquiring.domain.entity;
+
+import com.klaro.acquiring.domain.enums.TxStatus;
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.EnumType;
+import jakarta.persistence.Enumerated;
+import jakarta.persistence.GeneratedValue;
+import jakarta.persistence.GenerationType;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/** 매입 원장(ac). 승인 건에 대한 매입 접수/청구 결과 + 수수료 분해. */
+@Entity
+@Table(name = "purchase")
+public class Purchase {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "purchase_id")
+    private Long purchaseId;
+
+    @Column(name = "appr_no", length = 12, nullable = false, unique = true)
+    private String apprNo;
+
+    @Column(name = "merch_id", length = 15, nullable = false)
+    private String merchId;
+
+    @Column(name = "card_no", length = 19, nullable = false)
+    private String cardNo;
+
+    @Column(name = "amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal amount;
+
+    @Column(name = "mdr_fee", precision = 18, scale = 2, nullable = false)
+    private BigDecimal mdrFee = BigDecimal.ZERO;
+
+    @Column(name = "van_fee", precision = 18, scale = 2, nullable = false)
+    private BigDecimal vanFee = BigDecimal.ZERO;
+
+    @Column(name = "net_amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal netAmount = BigDecimal.ZERO;
+
+    @Column(name = "biz_date", nullable = false)
+    private LocalDate bizDate;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", length = 12, nullable = false)
+    private TxStatus status = TxStatus.RECEIVED;
+
+    protected Purchase() {
+    }
+
+    public Purchase(String apprNo, String merchId, String cardNo, BigDecimal amount, LocalDate bizDate) {
+        this.apprNo = apprNo;
+        this.merchId = merchId;
+        this.cardNo = cardNo;
+        this.amount = amount;
+        this.bizDate = bizDate;
+    }
+
+    public BigDecimal totalFee() {
+        return mdrFee.add(vanFee);
+    }
+
+    public Long getPurchaseId() { return purchaseId; }
+    public void setPurchaseId(Long purchaseId) { this.purchaseId = purchaseId; }
+    public String getApprNo() { return apprNo; }
+    public void setApprNo(String apprNo) { this.apprNo = apprNo; }
+    public String getMerchId() { return merchId; }
+    public void setMerchId(String merchId) { this.merchId = merchId; }
+    public String getCardNo() { return cardNo; }
+    public void setCardNo(String cardNo) { this.cardNo = cardNo; }
+    public BigDecimal getAmount() { return amount; }
+    public void setAmount(BigDecimal amount) { this.amount = amount; }
+    public BigDecimal getMdrFee() { return mdrFee; }
+    public void setMdrFee(BigDecimal mdrFee) { this.mdrFee = mdrFee; }
+    public BigDecimal getVanFee() { return vanFee; }
+    public void setVanFee(BigDecimal vanFee) { this.vanFee = vanFee; }
+    public BigDecimal getNetAmount() { return netAmount; }
+    public void setNetAmount(BigDecimal netAmount) { this.netAmount = netAmount; }
+    public LocalDate getBizDate() { return bizDate; }
+    public void setBizDate(LocalDate bizDate) { this.bizDate = bizDate; }
+    public TxStatus getStatus() { return status; }
+    public void setStatus(TxStatus status) { this.status = status; }
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/ReconcileResult.java

@@ -0,0 +1,88 @@
+package com.klaro.acquiring.domain.entity;
+
+import com.klaro.acquiring.domain.enums.TxStatus;
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.EnumType;
+import jakarta.persistence.Enumerated;
+import jakarta.persistence.GeneratedValue;
+import jakarta.persistence.GenerationType;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/** 대사 결과(rc). 승인-매입-입금 3-way 매칭 결과. */
+@Entity
+@Table(name = "reconcile_result")
+public class ReconcileResult {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "recon_id")
+    private Long reconId;
+
+    @Column(name = "biz_date", nullable = false)
+    private LocalDate bizDate;
+
+    @Column(name = "appr_no", length = 12, nullable = false)
+    private String apprNo;
+
+    @Column(name = "merch_id", length = 15, nullable = false)
+    private String merchId;
+
+    @Column(name = "approval_amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal approvalAmount = BigDecimal.ZERO;
+
+    @Column(name = "purchase_amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal purchaseAmount = BigDecimal.ZERO;
+
+    @Column(name = "deposit_amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal depositAmount = BigDecimal.ZERO;
+
+    @Column(name = "diff_amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal diffAmount = BigDecimal.ZERO;
+
+    @Column(name = "matched", nullable = false)
+    private boolean matched;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", length = 12, nullable = false)
+    private TxStatus status = TxStatus.RECEIVED;
+
+    @Column(name = "reason", length = 100)
+    private String reason;
+
+    protected ReconcileResult() {
+    }
+
+    public ReconcileResult(LocalDate bizDate, String apprNo, String merchId) {
+        this.bizDate = bizDate;
+        this.apprNo = apprNo;
+        this.merchId = merchId;
+    }
+
+    public Long getReconId() { return reconId; }
+    public void setReconId(Long reconId) { this.reconId = reconId; }
+    public LocalDate getBizDate() { return bizDate; }
+    public void setBizDate(LocalDate bizDate) { this.bizDate = bizDate; }
+    public String getApprNo() { return apprNo; }
+    public void setApprNo(String apprNo) { this.apprNo = apprNo; }
+    public String getMerchId() { return merchId; }
+    public void setMerchId(String merchId) { this.merchId = merchId; }
+    public BigDecimal getApprovalAmount() { return approvalAmount; }
+    public void setApprovalAmount(BigDecimal approvalAmount) { this.approvalAmount = approvalAmount; }
+    public BigDecimal getPurchaseAmount() { return purchaseAmount; }
+    public void setPurchaseAmount(BigDecimal purchaseAmount) { this.purchaseAmount = purchaseAmount; }
+    public BigDecimal getDepositAmount() { return depositAmount; }
+    public void setDepositAmount(BigDecimal depositAmount) { this.depositAmount = depositAmount; }
+    public BigDecimal getDiffAmount() { return diffAmount; }
+    public void setDiffAmount(BigDecimal diffAmount) { this.diffAmount = diffAmount; }
+    public boolean isMatched() { return matched; }
+    public void setMatched(boolean matched) { this.matched = matched; }
+    public TxStatus getStatus() { return status; }
+    public void setStatus(TxStatus status) { this.status = status; }
+    public String getReason() { return reason; }
+    public void setReason(String reason) { this.reason = reason; }
+}

domain/src/main/java/com/klaro/acquiring/domain/entity/Settlement.java

@@ -0,0 +1,81 @@
+package com.klaro.acquiring.domain.entity;
+
+import com.klaro.acquiring.domain.enums.TxStatus;
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.EnumType;
+import jakarta.persistence.Enumerated;
+import jakarta.persistence.GeneratedValue;
+import jakarta.persistence.GenerationType;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+import jakarta.persistence.UniqueConstraint;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/** 정산(st). 가맹점·영업일 단위 매입 집계 + netting 결과. */
+@Entity
+@Table(name = "settlement",
+        uniqueConstraints = @UniqueConstraint(name = "uq_settlement_merch_date",
+                columnNames = {"merch_id", "biz_date"}))
+public class Settlement {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "settlement_id")
+    private Long settlementId;
+
+    @Column(name = "merch_id", length = 15, nullable = false)
+    private String merchId;
+
+    @Column(name = "biz_date", nullable = false)
+    private LocalDate bizDate;
+
+    @Column(name = "gross_amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal grossAmount = BigDecimal.ZERO;
+
+    @Column(name = "total_fee", precision = 18, scale = 2, nullable = false)
+    private BigDecimal totalFee = BigDecimal.ZERO;
+
+    @Column(name = "net_amount", precision = 18, scale = 2, nullable = false)
+    private BigDecimal netAmount = BigDecimal.ZERO;
+
+    @Column(name = "txn_count", nullable = false)
+    private int txnCount;
+
+    @Column(name = "pay_date", nullable = false)
+    private LocalDate payDate;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", length = 12, nullable = false)
+    private TxStatus status = TxStatus.DONE;
+
+    protected Settlement() {
+    }
+
+    public Settlement(String merchId, LocalDate bizDate, LocalDate payDate) {
+        this.merchId = merchId;
+        this.bizDate = bizDate;
+        this.payDate = payDate;
+    }
+
+    public Long getSettlementId() { return settlementId; }
+    public void setSettlementId(Long settlementId) { this.settlementId = settlementId; }
+    public String getMerchId() { return merchId; }
+    public void setMerchId(String merchId) { this.merchId = merchId; }
+    public LocalDate getBizDate() { return bizDate; }
+    public void setBizDate(LocalDate bizDate) { this.bizDate = bizDate; }
+    public BigDecimal getGrossAmount() { return grossAmount; }
+    public void setGrossAmount(BigDecimal grossAmount) { this.grossAmount = grossAmount; }
+    public BigDecimal getTotalFee() { return totalFee; }
+    public void setTotalFee(BigDecimal totalFee) { this.totalFee = totalFee; }
+    public BigDecimal getNetAmount() { return netAmount; }
+    public void setNetAmount(BigDecimal netAmount) { this.netAmount = netAmount; }
+    public int getTxnCount() { return txnCount; }
+    public void setTxnCount(int txnCount) { this.txnCount = txnCount; }
+    public LocalDate getPayDate() { return payDate; }
+    public void setPayDate(LocalDate payDate) { this.payDate = payDate; }
+    public TxStatus getStatus() { return status; }
+    public void setStatus(TxStatus status) { this.status = status; }
+}

domain/src/main/java/com/klaro/acquiring/domain/enums/DrCr.java

@@ -0,0 +1,17 @@
+package com.klaro.acquiring.domain.enums;
+
+/** 원장 차변/대변. */
+public enum DrCr {
+    DEBIT("차변"),
+    CREDIT("대변");
+
+    private final String label;
+
+    DrCr(String label) {
+        this.label = label;
+    }
+
+    public String label() {
+        return label;
+    }
+}

domain/src/main/java/com/klaro/acquiring/domain/enums/EntryType.java

@@ -0,0 +1,19 @@
+package com.klaro.acquiring.domain.enums;
+
+/** 원장 전표 유형. */
+public enum EntryType {
+    PURCHASE("매입"),
+    FEE("수수료"),
+    SETTLEMENT("정산"),
+    PAYMENT("지급");
+
+    private final String label;
+
+    EntryType(String label) {
+        this.label = label;
+    }
+
+    public String label() {
+        return label;
+    }
+}

domain/src/main/java/com/klaro/acquiring/domain/enums/FeeType.java

@@ -0,0 +1,17 @@
+package com.klaro.acquiring.domain.enums;
+
+/** 수수료 유형. 매입 건별 수수료 내역 분해에 사용. */
+public enum FeeType {
+    MDR("가맹점 할인수수료"),
+    VAN("VAN 수수료");
+
+    private final String label;
+
+    FeeType(String label) {
+        this.label = label;
+    }
+
+    public String label() {
+        return label;
+    }
+}

domain/src/main/java/com/klaro/acquiring/domain/enums/MerchantStatus.java

@@ -0,0 +1,24 @@
+package com.klaro.acquiring.domain.enums;
+
+/** 가맹점 상태. 레거시 merchant.status(CHAR(1)) 대응. */
+public enum MerchantStatus {
+    ACTIVE("A", "정상"),
+    SUSPENDED("H", "정지"),
+    CLOSED("C", "해지");
+
+    private final String code;
+    private final String label;
+
+    MerchantStatus(String code, String label) {
+        this.code = code;
+        this.label = label;
+    }
+
+    public String code() {
+        return code;
+    }
+
+    public String label() {
+        return label;
+    }
+}

domain/src/main/java/com/klaro/acquiring/domain/enums/PaymentStatus.java

@@ -0,0 +1,19 @@
+package com.klaro.acquiring.domain.enums;
+
+/** 지급 상태. */
+public enum PaymentStatus {
+    READY("지급대기"),
+    FILE_CREATED("지급파일생성"),
+    PAID("지급완료"),
+    FAILED("지급실패");
+
+    private final String label;
+
+    PaymentStatus(String label) {
+        this.label = label;
+    }
+
+    public String label() {
+        return label;
+    }
+}

domain/src/main/java/com/klaro/acquiring/domain/enums/TxStatus.java

@@ -0,0 +1,36 @@
+package com.klaro.acquiring.domain.enums;
+
+/**
+ * 처리 상태코드. 레거시 *_core.h 의 상태 상수(R/M/U/S) 대응.
+ */
+public enum TxStatus {
+    RECEIVED("R", "접수/수신"),
+    DONE("M", "처리완료"),
+    FAILED("U", "불일치/실패"),
+    SETTLED("S", "정산완료");
+
+    private final String code;
+    private final String label;
+
+    TxStatus(String code, String label) {
+        this.code = code;
+        this.label = label;
+    }
+
+    public String code() {
+        return code;
+    }
+
+    public String label() {
+        return label;
+    }
+
+    public static TxStatus fromCode(String code) {
+        for (TxStatus s : values()) {
+            if (s.code.equals(code)) {
+                return s;
+            }
+        }
+        throw new IllegalArgumentException("알 수 없는 상태코드: " + code);
+    }
+}