diff --git a/spring-migration/src/main/java/com/example/migration/service/SampleService.java b/spring-migration/src/main/java/com/example/migration/service/SampleService.java
new file mode 100644
index 0000000..827ce44
--- /dev/null
+++ b/spring-migration/src/main/java/com/example/migration/service/SampleService.java
@@ -0,0 +1,66 @@
+package com.example.migration.service;
+
+import com.example.migration.dto.SampleRequest;
+import com.example.migration.dto.SampleResponse;
+import com.example.migration.entity.SampleEntity;
+import com.example.migration.exception.ResourceNotFoundException;
+import com.example.migration.repository.SampleRepository;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+/**
+ * 샘플 서비스 - @Service 어노테이션으로 컴포넌트 스캔 대상
+ */
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class SampleService {
+
+    private final SampleRepository sampleRepository;
+
+    public List<SampleResponse> getAllSamples() {
+        return sampleRepository.findAll().stream()
+                .map(this::toResponse)
+                .toList();
+    }
+
+    public SampleResponse getSampleById(Long id) {
+        SampleEntity entity = sampleRepository.findById(id)
+                .orElseThrow(() -> new ResourceNotFoundException("Sample", id));
+        return toResponse(entity);
+    }
+
+    @Transactional
+    public SampleResponse createSample(SampleRequest request) {
+        SampleEntity entity = SampleEntity.builder()
+                .name(request.name())
+                .description(request.description())
+                .build();
+        SampleEntity saved = sampleRepository.save(entity);
+        return toResponse(saved);
+    }
+
+    @Transactional
+    public SampleResponse updateSample(Long id, SampleRequest request) {
+        SampleEntity entity = sampleRepository.findById(id)
+                .orElseThrow(() -> new ResourceNotFoundException("Sample", id));
+        entity.setName(request.name());
+        entity.setDescription(request.description());
+        return toResponse(sampleRepository.save(entity));
+    }
+
+    @Transactional
+    public void deleteSample(Long id) {
+        if (!sampleRepository.existsById(id)) {
+            throw new ResourceNotFoundException("Sample", id);
+        }
+        sampleRepository.deleteById(id);
+    }
+
+    private SampleResponse toResponse(SampleEntity entity) {
+        return new SampleResponse(entity.getId(), entity.getName(), entity.getDescription());
+    }
+}