diff --git a/app/Http/Controllers/Api/V1/RoleController.php b/app/Http/Controllers/Api/V1/RoleController.php
index 27ad9d6..789a159 100644
--- a/app/Http/Controllers/Api/V1/RoleController.php
+++ b/app/Http/Controllers/Api/V1/RoleController.php
@@ -9,38 +9,73 @@
 
 class RoleController extends Controller
 {
+    /**
+     * 역할 목록 조회
+     */
     public function index(Request $request)
     {
         return ApiResponse::handle(function () use ($request) {
             return RoleService::index($request->all());
-        }, '역할 목록 조회');
+        }, __('message.fetched'));
     }
 
+    /**
+     * 역할 생성
+     */
     public function store(Request $request)
     {
         return ApiResponse::handle(function () use ($request) {
             return RoleService::store($request->all());
-        }, '역할 생성');
+        }, __('message.created'));
     }
 
+    /**
+     * 역할 상세 조회
+     */
     public function show($id)
     {
         return ApiResponse::handle(function () use ($id) {
             return RoleService::show((int) $id);
-        }, '역할 상세 조회');
+        }, __('message.fetched'));
     }
 
+    /**
+     * 역할 수정
+     */
     public function update(Request $request, $id)
     {
         return ApiResponse::handle(function () use ($request, $id) {
             return RoleService::update((int) $id, $request->all());
-        }, '역할 수정');
+        }, __('message.updated'));
     }
 
+    /**
+     * 역할 삭제
+     */
     public function destroy($id)
     {
         return ApiResponse::handle(function () use ($id) {
             return RoleService::destroy((int) $id);
-        }, '역할 삭제');
+        }, __('message.deleted'));
+    }
+
+    /**
+     * 역할 통계 조회
+     */
+    public function stats()
+    {
+        return ApiResponse::handle(function () {
+            return RoleService::stats();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 활성 역할 목록 (드롭다운용)
+     */
+    public function active()
+    {
+        return ApiResponse::handle(function () {
+            return RoleService::active();
+        }, __('message.fetched'));
     }
 }
diff --git a/app/Http/Controllers/Api/V1/RolePermissionController.php b/app/Http/Controllers/Api/V1/RolePermissionController.php
index cea9fe6..1e5c2c3 100644
--- a/app/Http/Controllers/Api/V1/RolePermissionController.php
+++ b/app/Http/Controllers/Api/V1/RolePermissionController.php
@@ -36,4 +36,64 @@ public function sync($id, Request $request)
             return RolePermissionService::sync((int) $id, $request->all());
         }, '역할 퍼미션 동기화');
     }
+
+    /**
+     * 권한 매트릭스용 메뉴 트리 조회
+     */
+    public function menus()
+    {
+        return ApiResponse::handle(function () {
+            return RolePermissionService::menus();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 역할의 권한 매트릭스 조회
+     */
+    public function matrix($id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return RolePermissionService::matrix((int) $id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 특정 메뉴의 특정 권한 토글
+     */
+    public function toggle($id, Request $request)
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            return RolePermissionService::toggle((int) $id, $request->all());
+        }, __('message.updated'));
+    }
+
+    /**
+     * 모든 권한 허용
+     */
+    public function allowAll($id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return RolePermissionService::allowAll((int) $id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 모든 권한 거부
+     */
+    public function denyAll($id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return RolePermissionService::denyAll((int) $id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 기본 권한으로 초기화 (view만 허용)
+     */
+    public function reset($id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return RolePermissionService::reset((int) $id);
+        }, __('message.updated'));
+    }
 }
diff --git a/app/Models/Permissions/Role.php b/app/Models/Permissions/Role.php
index 06a4abb..98aa544 100644
--- a/app/Models/Permissions/Role.php
+++ b/app/Models/Permissions/Role.php
@@ -5,29 +5,83 @@
 use App\Models\Commons\IdeHelperRole;
 use App\Models\Members\UserRole;
 use App\Models\Tenants\Tenant;
+use App\Traits\BelongsToTenant;
 use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
 
 /**
  * @mixin IdeHelperRole
  */
 class Role extends Model
 {
+    use BelongsToTenant, SoftDeletes;
+
     protected $fillable = [
-        'tenant_id', 'name', 'description',
+        'tenant_id',
+        'name',
+        'guard_name',
+        'description',
+        'is_hidden',
+        'created_by',
+        'updated_by',
+        'deleted_by',
     ];
 
+    protected $casts = [
+        'is_hidden' => 'boolean',
+        'tenant_id' => 'integer',
+    ];
+
+    /**
+     * 관계: 메뉴 권한 (다대다)
+     */
     public function menuPermissions()
     {
         return $this->hasMany(RoleMenuPermission::class, 'role_id');
     }
 
+    /**
+     * 관계: 테넌트
+     */
     public function tenant()
     {
         return $this->belongsTo(Tenant::class);
     }
 
+    /**
+     * 관계: 사용자 역할
+     */
     public function userRoles()
     {
         return $this->hasMany(UserRole::class);
     }
+
+    /**
+     * 관계: 권한 (role_has_permissions 테이블 통해)
+     */
+    public function permissions()
+    {
+        return $this->belongsToMany(
+            Permission::class,
+            'role_has_permissions',
+            'role_id',
+            'permission_id'
+        );
+    }
+
+    /**
+     * 스코프: 공개된 역할만
+     */
+    public function scopeVisible($query)
+    {
+        return $query->where('is_hidden', false);
+    }
+
+    /**
+     * 스코프: 숨겨진 역할만
+     */
+    public function scopeHidden($query)
+    {
+        return $query->where('is_hidden', true);
+    }
 }
diff --git a/app/Services/Authz/RolePermissionService.php b/app/Services/Authz/RolePermissionService.php
index f8ef631..b76ce3f 100644
--- a/app/Services/Authz/RolePermissionService.php
+++ b/app/Services/Authz/RolePermissionService.php
@@ -212,4 +212,330 @@ public static function sync(int $roleId, array $params = [])
 
         return 'success';
     }
+
+    /** 권한 유형 목록 */
+    protected static function getPermissionTypes(): array
+    {
+        return config('authz.menu_actions', ['view', 'create', 'update', 'delete', 'approve', 'export', 'manage']);
+    }
+
+    /** 역할의 권한 매트릭스 조회 */
+    public static function matrix(int $roleId)
+    {
+        $tenantId = (int) app('tenant_id');
+
+        $role = self::loadRoleOrError($roleId, $tenantId);
+        if (! $role) {
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        self::setTeam($tenantId);
+
+        // 역할에 부여된 권한 조회
+        $rolePermissions = \Illuminate\Support\Facades\DB::table('role_has_permissions')
+            ->join('permissions', 'role_has_permissions.permission_id', '=', 'permissions.id')
+            ->where('role_has_permissions.role_id', $roleId)
+            ->where('permissions.guard_name', self::$guard)
+            ->where('permissions.name', 'like', 'menu:%')
+            ->pluck('permissions.name')
+            ->toArray();
+
+        $permissions = [];
+        foreach ($rolePermissions as $permName) {
+            if (preg_match('/^menu:(\d+)\.(\w+)$/', $permName, $matches)) {
+                $menuId = (int) $matches[1];
+                $type = $matches[2];
+
+                if (! isset($permissions[$menuId])) {
+                    $permissions[$menuId] = [];
+                }
+
+                $permissions[$menuId][$type] = true;
+            }
+        }
+
+        return [
+            'role' => [
+                'id' => $role->id,
+                'name' => $role->name,
+                'description' => $role->description,
+            ],
+            'permission_types' => self::getPermissionTypes(),
+            'permissions' => $permissions,
+        ];
+    }
+
+    /** 메뉴 트리 조회 (권한 매트릭스 표시용) */
+    public static function menus()
+    {
+        $tenantId = (int) app('tenant_id');
+
+        $menus = \App\Models\Menus\Menu::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->orderBy('sort_order', 'asc')
+            ->orderBy('id', 'asc')
+            ->get(['id', 'parent_id', 'name', 'code', 'path', 'icon', 'sort_order', 'is_active']);
+
+        // 트리 구조를 플랫한 배열로 변환 (depth 정보 포함)
+        $flatMenus = self::flattenMenuTree($menus->toArray(), null, 0);
+
+        return [
+            'menus' => $flatMenus,
+            'permission_types' => self::getPermissionTypes(),
+        ];
+    }
+
+    /** 트리 구조를 플랫한 배열로 변환 (depth 정보 포함) */
+    protected static function flattenMenuTree(array $menus, ?int $parentId = null, int $depth = 0): array
+    {
+        $result = [];
+
+        $filteredMenus = array_filter($menus, fn ($m) => $m['parent_id'] === $parentId);
+        usort($filteredMenus, fn ($a, $b) => ($a['sort_order'] ?? 0) <=> ($b['sort_order'] ?? 0));
+
+        foreach ($filteredMenus as $menu) {
+            $menu['depth'] = $depth;
+            $menu['has_children'] = count(array_filter($menus, fn ($m) => $m['parent_id'] === $menu['id'])) > 0;
+            $result[] = $menu;
+
+            // 자식 메뉴 재귀적으로 추가
+            $children = self::flattenMenuTree($menus, $menu['id'], $depth + 1);
+            $result = array_merge($result, $children);
+        }
+
+        return $result;
+    }
+
+    /** 특정 메뉴의 특정 권한 토글 */
+    public static function toggle(int $roleId, array $params = [])
+    {
+        $tenantId = (int) app('tenant_id');
+
+        $role = self::loadRoleOrError($roleId, $tenantId);
+        if (! $role) {
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        $v = Validator::make($params, [
+            'menu_id' => 'required|integer|min:1',
+            'permission_type' => ['required', 'string', Rule::in(self::getPermissionTypes())],
+        ]);
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
+        }
+
+        $menuId = (int) $params['menu_id'];
+        $permissionType = $params['permission_type'];
+
+        self::setTeam($tenantId);
+
+        $permissionName = "menu:{$menuId}.{$permissionType}";
+
+        // 권한 생성 또는 조회
+        $permission = Permission::firstOrCreate([
+            'name' => $permissionName,
+            'guard_name' => self::$guard,
+            'tenant_id' => $tenantId,
+        ]);
+
+        // 현재 권한 상태 확인
+        $exists = \Illuminate\Support\Facades\DB::table('role_has_permissions')
+            ->where('role_id', $roleId)
+            ->where('permission_id', $permission->id)
+            ->exists();
+
+        if ($exists) {
+            // 권한 제거
+            \Illuminate\Support\Facades\DB::table('role_has_permissions')
+                ->where('role_id', $roleId)
+                ->where('permission_id', $permission->id)
+                ->delete();
+            $newValue = false;
+        } else {
+            // 권한 부여
+            \Illuminate\Support\Facades\DB::table('role_has_permissions')->insert([
+                'role_id' => $roleId,
+                'permission_id' => $permission->id,
+            ]);
+            $newValue = true;
+        }
+
+        // 하위 메뉴에 권한 전파
+        self::propagateToChildren($roleId, $menuId, $permissionType, $newValue, $tenantId);
+
+        return [
+            'menu_id' => $menuId,
+            'permission_type' => $permissionType,
+            'granted' => $newValue,
+        ];
+    }
+
+    /** 하위 메뉴에 권한 전파 */
+    protected static function propagateToChildren(int $roleId, int $parentMenuId, string $permissionType, bool $value, int $tenantId): void
+    {
+        $children = \App\Models\Menus\Menu::where('parent_id', $parentMenuId)
+            ->where('tenant_id', $tenantId)
+            ->get();
+
+        foreach ($children as $child) {
+            $permissionName = "menu:{$child->id}.{$permissionType}";
+            $permission = Permission::firstOrCreate([
+                'name' => $permissionName,
+                'guard_name' => self::$guard,
+                'tenant_id' => $tenantId,
+            ]);
+
+            if ($value) {
+                // 권한 부여
+                $exists = \Illuminate\Support\Facades\DB::table('role_has_permissions')
+                    ->where('role_id', $roleId)
+                    ->where('permission_id', $permission->id)
+                    ->exists();
+
+                if (! $exists) {
+                    \Illuminate\Support\Facades\DB::table('role_has_permissions')->insert([
+                        'role_id' => $roleId,
+                        'permission_id' => $permission->id,
+                    ]);
+                }
+            } else {
+                // 권한 제거
+                \Illuminate\Support\Facades\DB::table('role_has_permissions')
+                    ->where('role_id', $roleId)
+                    ->where('permission_id', $permission->id)
+                    ->delete();
+            }
+
+            // 재귀적으로 하위 메뉴 처리
+            self::propagateToChildren($roleId, $child->id, $permissionType, $value, $tenantId);
+        }
+    }
+
+    /** 모든 권한 허용 */
+    public static function allowAll(int $roleId)
+    {
+        $tenantId = (int) app('tenant_id');
+
+        $role = self::loadRoleOrError($roleId, $tenantId);
+        if (! $role) {
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        self::setTeam($tenantId);
+
+        $menus = \App\Models\Menus\Menu::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->get();
+
+        $permissionTypes = self::getPermissionTypes();
+
+        foreach ($menus as $menu) {
+            foreach ($permissionTypes as $type) {
+                $permissionName = "menu:{$menu->id}.{$type}";
+                $permission = Permission::firstOrCreate([
+                    'name' => $permissionName,
+                    'guard_name' => self::$guard,
+                    'tenant_id' => $tenantId,
+                ]);
+
+                // 권한 부여
+                $exists = \Illuminate\Support\Facades\DB::table('role_has_permissions')
+                    ->where('role_id', $roleId)
+                    ->where('permission_id', $permission->id)
+                    ->exists();
+
+                if (! $exists) {
+                    \Illuminate\Support\Facades\DB::table('role_has_permissions')->insert([
+                        'role_id' => $roleId,
+                        'permission_id' => $permission->id,
+                    ]);
+                }
+            }
+        }
+
+        return 'success';
+    }
+
+    /** 모든 권한 거부 */
+    public static function denyAll(int $roleId)
+    {
+        $tenantId = (int) app('tenant_id');
+
+        $role = self::loadRoleOrError($roleId, $tenantId);
+        if (! $role) {
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        self::setTeam($tenantId);
+
+        $menus = \App\Models\Menus\Menu::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->get();
+
+        $permissionTypes = self::getPermissionTypes();
+
+        foreach ($menus as $menu) {
+            foreach ($permissionTypes as $type) {
+                $permissionName = "menu:{$menu->id}.{$type}";
+                $permission = Permission::where('name', $permissionName)
+                    ->where('guard_name', self::$guard)
+                    ->where('tenant_id', $tenantId)
+                    ->first();
+
+                if ($permission) {
+                    \Illuminate\Support\Facades\DB::table('role_has_permissions')
+                        ->where('role_id', $roleId)
+                        ->where('permission_id', $permission->id)
+                        ->delete();
+                }
+            }
+        }
+
+        return 'success';
+    }
+
+    /** 기본 권한으로 초기화 (view만 허용) */
+    public static function reset(int $roleId)
+    {
+        $tenantId = (int) app('tenant_id');
+
+        $role = self::loadRoleOrError($roleId, $tenantId);
+        if (! $role) {
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        self::setTeam($tenantId);
+
+        // 1. 먼저 모든 권한 제거
+        self::denyAll($roleId);
+
+        // 2. view 권한만 허용
+        $menus = \App\Models\Menus\Menu::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->get();
+
+        foreach ($menus as $menu) {
+            $permissionName = "menu:{$menu->id}.view";
+            $permission = Permission::firstOrCreate([
+                'name' => $permissionName,
+                'guard_name' => self::$guard,
+                'tenant_id' => $tenantId,
+            ]);
+
+            // 권한 부여
+            $exists = \Illuminate\Support\Facades\DB::table('role_has_permissions')
+                ->where('role_id', $roleId)
+                ->where('permission_id', $permission->id)
+                ->exists();
+
+            if (! $exists) {
+                \Illuminate\Support\Facades\DB::table('role_has_permissions')->insert([
+                    'role_id' => $roleId,
+                    'permission_id' => $permission->id,
+                ]);
+            }
+        }
+
+        return 'success';
+    }
 }
diff --git a/app/Services/Authz/RoleService.php b/app/Services/Authz/RoleService.php
index 1c1b267..830c4e3 100644
--- a/app/Services/Authz/RoleService.php
+++ b/app/Services/Authz/RoleService.php
@@ -22,8 +22,10 @@ public static function index(array $params = [])
 
         $query = Role::query()
             ->where('tenant_id', $tenantId)
-            ->where('guard_name', self::$guard);
+            ->where('guard_name', self::$guard)
+            ->withCount(['permissions', 'users']);
 
+        // 검색 필터
         if ($q !== '') {
             $query->where(function ($w) use ($q) {
                 $w->where('name', 'like', "%{$q}%")
@@ -31,6 +33,12 @@ public static function index(array $params = [])
             });
         }
 
+        // 숨김 상태 필터
+        if (isset($params['is_hidden'])) {
+            $isHidden = filter_var($params['is_hidden'], FILTER_VALIDATE_BOOLEAN);
+            $query->where('is_hidden', $isHidden);
+        }
+
         $list = $query->orderByDesc('id')
             ->paginate($size, ['*'], 'page', $page);
 
@@ -41,6 +49,7 @@ public static function index(array $params = [])
     public static function store(array $params = [])
     {
         $tenantId = (int) app('tenant_id');
+        $userId = app('api_user');
 
         $v = Validator::make($params, [
             'name' => [
@@ -50,6 +59,7 @@ public static function store(array $params = [])
                     ->where('guard_name', self::$guard)),
             ],
             'description' => 'nullable|string|max:255',
+            'is_hidden' => 'sometimes|boolean',
         ]);
 
         if ($v->fails()) {
@@ -64,9 +74,11 @@ public static function store(array $params = [])
             'guard_name' => self::$guard,
             'name' => $v->validated()['name'],
             'description' => $params['description'] ?? null,
+            'is_hidden' => $params['is_hidden'] ?? false,
+            'created_by' => $userId,
         ]);
 
-        return $role;
+        return $role->loadCount(['permissions', 'users']);
     }
 
     /** 단건 */
@@ -76,6 +88,7 @@ public static function show(int $id)
 
         $role = Role::where('tenant_id', $tenantId)
             ->where('guard_name', self::$guard)
+            ->withCount(['permissions', 'users'])
             ->find($id);
 
         if (! $role) {
@@ -89,6 +102,7 @@ public static function show(int $id)
     public static function update(int $id, array $params = [])
     {
         $tenantId = (int) app('tenant_id');
+        $userId = app('api_user');
 
         $role = Role::where('tenant_id', $tenantId)
             ->where('guard_name', self::$guard)
@@ -106,21 +120,26 @@ public static function update(int $id, array $params = [])
                     ->ignore($role->id),
             ],
             'description' => 'sometimes|nullable|string|max:255',
+            'is_hidden' => 'sometimes|boolean',
         ]);
 
         if ($v->fails()) {
             return ['error' => $v->errors()->first(), 'code' => 422];
         }
 
-        $role->fill($v->validated())->save();
+        $updateData = $v->validated();
+        $updateData['updated_by'] = $userId;
 
-        return $role->fresh();
+        $role->fill($updateData)->save();
+
+        return $role->fresh()->loadCount(['permissions', 'users']);
     }
 
-    /** 삭제 (하드삭제) */
+    /** 삭제 (Soft Delete) */
     public static function destroy(int $id)
     {
         $tenantId = (int) app('tenant_id');
+        $userId = app('api_user');
 
         $role = Role::where('tenant_id', $tenantId)
             ->where('guard_name', self::$guard)
@@ -130,10 +149,43 @@ public static function destroy(int $id)
             return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
         }
 
-        DB::transaction(function () use ($role) {
-            $role->delete(); // Spatie Role 기본: soft delete 없음
+        DB::transaction(function () use ($role, $userId) {
+            // 권한 연결 해제
+            $role->permissions()->detach();
+
+            // Soft Delete
+            $role->update(['deleted_by' => $userId]);
+            $role->delete();
         });
 
         return 'success';
     }
+
+    /** 통계 조회 */
+    public static function stats()
+    {
+        $tenantId = (int) app('tenant_id');
+
+        $baseQuery = Role::where('tenant_id', $tenantId)
+            ->where('guard_name', self::$guard);
+
+        return [
+            'total' => (clone $baseQuery)->count(),
+            'visible' => (clone $baseQuery)->where('is_hidden', false)->count(),
+            'hidden' => (clone $baseQuery)->where('is_hidden', true)->count(),
+            'with_users' => (clone $baseQuery)->has('users')->count(),
+        ];
+    }
+
+    /** 활성 역할 목록 (드롭다운용) */
+    public static function active()
+    {
+        $tenantId = (int) app('tenant_id');
+
+        return Role::where('tenant_id', $tenantId)
+            ->where('guard_name', self::$guard)
+            ->where('is_hidden', false)
+            ->orderBy('name')
+            ->get(['id', 'name', 'description']);
+    }
 }
diff --git a/database/migrations/2025_12_30_160802_add_is_hidden_to_roles_table.php b/database/migrations/2025_12_30_160802_add_is_hidden_to_roles_table.php
new file mode 100644
index 0000000..f86ed19
--- /dev/null
+++ b/database/migrations/2025_12_30_160802_add_is_hidden_to_roles_table.php
@@ -0,0 +1,31 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('roles', function (Blueprint $table) {
+            $table->boolean('is_hidden')
+                ->default(false)
+                ->after('description')
+                ->comment('숨김 여부 (공개/숨김)');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('roles', function (Blueprint $table) {
+            $table->dropColumn('is_hidden');
+        });
+    }
+};