diff --git a/app/Http/Controllers/Api/V1/ExpectedExpenseController.php b/app/Http/Controllers/Api/V1/ExpectedExpenseController.php
new file mode 100644
index 0000000..468ddf9
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/ExpectedExpenseController.php
@@ -0,0 +1,127 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\ExpectedExpense\StoreExpectedExpenseRequest;
+use App\Http\Requests\V1\ExpectedExpense\UpdateExpectedExpenseRequest;
+use App\Http\Requests\V1\ExpectedExpense\UpdateExpectedPaymentDateRequest;
+use App\Services\ExpectedExpenseService;
+use Illuminate\Http\Request;
+
+class ExpectedExpenseController extends Controller
+{
+    public function __construct(
+        private readonly ExpectedExpenseService $service
+    ) {}
+
+    /**
+     * 미지급비용 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'search',
+            'start_date',
+            'end_date',
+            'client_id',
+            'transaction_type',
+            'payment_status',
+            'approval_status',
+            'sort_by',
+            'sort_dir',
+            'per_page',
+            'page',
+        ]);
+
+        $expenses = $this->service->index($params);
+
+        return ApiResponse::success($expenses, __('message.fetched'));
+    }
+
+    /**
+     * 미지급비용 등록
+     */
+    public function store(StoreExpectedExpenseRequest $request)
+    {
+        $expense = $this->service->store($request->validated());
+
+        return ApiResponse::success($expense, __('message.created'), [], 201);
+    }
+
+    /**
+     * 미지급비용 상세
+     */
+    public function show(int $id)
+    {
+        $expense = $this->service->show($id);
+
+        return ApiResponse::success($expense, __('message.fetched'));
+    }
+
+    /**
+     * 미지급비용 수정
+     */
+    public function update(int $id, UpdateExpectedExpenseRequest $request)
+    {
+        $expense = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($expense, __('message.updated'));
+    }
+
+    /**
+     * 미지급비용 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+
+    /**
+     * 미지급비용 일괄 삭제
+     */
+    public function destroyMany(Request $request)
+    {
+        $ids = $request->input('ids', []);
+
+        if (empty($ids)) {
+            return ApiResponse::error(__('error.no_ids_provided'), 400);
+        }
+
+        $count = $this->service->destroyMany($ids);
+
+        return ApiResponse::success(['deleted_count' => $count], __('message.deleted'));
+    }
+
+    /**
+     * 예상 지급일 일괄 변경
+     */
+    public function updateExpectedPaymentDate(UpdateExpectedPaymentDateRequest $request)
+    {
+        $count = $this->service->updateExpectedPaymentDate(
+            $request->input('ids'),
+            $request->input('expected_payment_date')
+        );
+
+        return ApiResponse::success(['updated_count' => $count], __('message.updated'));
+    }
+
+    /**
+     * 미지급비용 요약 (기간별 합계)
+     */
+    public function summary(Request $request)
+    {
+        $params = $request->only([
+            'start_date',
+            'end_date',
+            'payment_status',
+        ]);
+
+        $summary = $this->service->summary($params);
+
+        return ApiResponse::success($summary, __('message.fetched'));
+    }
+}
diff --git a/app/Http/Requests/V1/ExpectedExpense/StoreExpectedExpenseRequest.php b/app/Http/Requests/V1/ExpectedExpense/StoreExpectedExpenseRequest.php
new file mode 100644
index 0000000..ed7ed7e
--- /dev/null
+++ b/app/Http/Requests/V1/ExpectedExpense/StoreExpectedExpenseRequest.php
@@ -0,0 +1,58 @@
+<?php
+
+namespace App\Http\Requests\V1\ExpectedExpense;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreExpectedExpenseRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'expected_payment_date' => ['required', 'date'],
+            'settlement_date' => ['nullable', 'date'],
+            'transaction_type' => ['required', 'string', 'in:purchase,advance,suspense,rent,salary,insurance,tax,utilities,other'],
+            'amount' => ['required', 'numeric', 'min:0'],
+            'client_id' => ['nullable', 'integer', 'exists:clients,id'],
+            'client_name' => ['nullable', 'string', 'max:100'],
+            'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+            'account_code' => ['nullable', 'string', 'max:50'],
+            'payment_status' => ['nullable', 'string', 'in:pending,partial,paid,overdue'],
+            'approval_status' => ['nullable', 'string', 'in:none,pending,approved,rejected'],
+            'description' => ['nullable', 'string', 'max:1000'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'expected_payment_date.required' => __('validation.required', ['attribute' => '예상 지급일']),
+            'transaction_type.required' => __('validation.required', ['attribute' => '거래유형']),
+            'transaction_type.in' => __('validation.in', ['attribute' => '거래유형']),
+            'amount.required' => __('validation.required', ['attribute' => '금액']),
+            'amount.min' => __('validation.min.numeric', ['attribute' => '금액', 'min' => 0]),
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'expected_payment_date' => '예상 지급일',
+            'settlement_date' => '결제일',
+            'transaction_type' => '거래유형',
+            'amount' => '금액',
+            'client_id' => '거래처',
+            'client_name' => '거래처명',
+            'bank_account_id' => '계좌',
+            'account_code' => '계정과목',
+            'payment_status' => '지급상태',
+            'approval_status' => '결재상태',
+            'description' => '적요',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/ExpectedExpense/UpdateExpectedExpenseRequest.php b/app/Http/Requests/V1/ExpectedExpense/UpdateExpectedExpenseRequest.php
new file mode 100644
index 0000000..00d7461
--- /dev/null
+++ b/app/Http/Requests/V1/ExpectedExpense/UpdateExpectedExpenseRequest.php
@@ -0,0 +1,47 @@
+<?php
+
+namespace App\Http\Requests\V1\ExpectedExpense;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateExpectedExpenseRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'expected_payment_date' => ['sometimes', 'date'],
+            'settlement_date' => ['nullable', 'date'],
+            'transaction_type' => ['sometimes', 'string', 'in:purchase,advance,suspense,rent,salary,insurance,tax,utilities,other'],
+            'amount' => ['sometimes', 'numeric', 'min:0'],
+            'client_id' => ['nullable', 'integer', 'exists:clients,id'],
+            'client_name' => ['nullable', 'string', 'max:100'],
+            'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+            'account_code' => ['nullable', 'string', 'max:50'],
+            'payment_status' => ['sometimes', 'string', 'in:pending,partial,paid,overdue'],
+            'approval_status' => ['sometimes', 'string', 'in:none,pending,approved,rejected'],
+            'description' => ['nullable', 'string', 'max:1000'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'expected_payment_date' => '예상 지급일',
+            'settlement_date' => '결제일',
+            'transaction_type' => '거래유형',
+            'amount' => '금액',
+            'client_id' => '거래처',
+            'client_name' => '거래처명',
+            'bank_account_id' => '계좌',
+            'account_code' => '계정과목',
+            'payment_status' => '지급상태',
+            'approval_status' => '결재상태',
+            'description' => '적요',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/ExpectedExpense/UpdateExpectedPaymentDateRequest.php b/app/Http/Requests/V1/ExpectedExpense/UpdateExpectedPaymentDateRequest.php
new file mode 100644
index 0000000..0d9d539
--- /dev/null
+++ b/app/Http/Requests/V1/ExpectedExpense/UpdateExpectedPaymentDateRequest.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Requests\V1\ExpectedExpense;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateExpectedPaymentDateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'ids' => ['required', 'array', 'min:1'],
+            'ids.*' => ['required', 'integer'],
+            'expected_payment_date' => ['required', 'date'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'ids.required' => __('validation.required', ['attribute' => '대상 ID']),
+            'ids.min' => __('validation.min.array', ['attribute' => '대상 ID', 'min' => 1]),
+            'expected_payment_date.required' => __('validation.required', ['attribute' => '예상 지급일']),
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'ids' => '대상 ID',
+            'expected_payment_date' => '예상 지급일',
+        ];
+    }
+}
diff --git a/app/Models/Tenants/ExpectedExpense.php b/app/Models/Tenants/ExpectedExpense.php
new file mode 100644
index 0000000..7ad94e1
--- /dev/null
+++ b/app/Models/Tenants/ExpectedExpense.php
@@ -0,0 +1,134 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ExpectedExpense extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'expected_payment_date',
+        'settlement_date',
+        'transaction_type',
+        'amount',
+        'client_id',
+        'client_name',
+        'bank_account_id',
+        'account_code',
+        'payment_status',
+        'approval_status',
+        'description',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'expected_payment_date' => 'date',
+        'settlement_date' => 'date',
+        'amount' => 'decimal:2',
+        'client_id' => 'integer',
+        'bank_account_id' => 'integer',
+    ];
+
+    /**
+     * 거래유형 목록
+     */
+    public const TRANSACTION_TYPES = [
+        'purchase' => '매입',
+        'advance' => '선급금',
+        'suspense' => '가지급금',
+        'rent' => '임대료',
+        'salary' => '급여',
+        'insurance' => '보험료',
+        'tax' => '세금',
+        'utilities' => '공과금',
+        'other' => '기타',
+    ];
+
+    /**
+     * 지급상태 목록
+     */
+    public const PAYMENT_STATUSES = [
+        'pending' => '미지급',
+        'partial' => '부분지급',
+        'paid' => '지급완료',
+        'overdue' => '연체',
+    ];
+
+    /**
+     * 결재상태 목록
+     */
+    public const APPROVAL_STATUSES = [
+        'none' => '미신청',
+        'pending' => '결재대기',
+        'approved' => '결재완료',
+        'rejected' => '반려',
+    ];
+
+    /**
+     * 거래처 관계
+     */
+    public function client(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Orders\Client::class);
+    }
+
+    /**
+     * 계좌 관계
+     */
+    public function bankAccount(): BelongsTo
+    {
+        return $this->belongsTo(BankAccount::class);
+    }
+
+    /**
+     * 생성자 관계
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Members\User::class, 'created_by');
+    }
+
+    /**
+     * 거래처명 조회 (회원/비회원 통합)
+     */
+    public function getDisplayClientNameAttribute(): string
+    {
+        if ($this->client) {
+            return $this->client->name;
+        }
+
+        return $this->client_name ?? '';
+    }
+
+    /**
+     * 거래유형 라벨
+     */
+    public function getTransactionTypeLabelAttribute(): string
+    {
+        return self::TRANSACTION_TYPES[$this->transaction_type] ?? $this->transaction_type;
+    }
+
+    /**
+     * 지급상태 라벨
+     */
+    public function getPaymentStatusLabelAttribute(): string
+    {
+        return self::PAYMENT_STATUSES[$this->payment_status] ?? $this->payment_status;
+    }
+
+    /**
+     * 결재상태 라벨
+     */
+    public function getApprovalStatusLabelAttribute(): string
+    {
+        return self::APPROVAL_STATUSES[$this->approval_status] ?? $this->approval_status;
+    }
+}
diff --git a/app/Services/ExpectedExpenseService.php b/app/Services/ExpectedExpenseService.php
new file mode 100644
index 0000000..75f90ab
--- /dev/null
+++ b/app/Services/ExpectedExpenseService.php
@@ -0,0 +1,302 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\ExpectedExpense;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class ExpectedExpenseService extends Service
+{
+    /**
+     * 미지급비용 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = ExpectedExpense::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['client:id,name', 'bankAccount:id,bank_name,account_name']);
+
+        // 검색어 필터
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('client_name', 'like', "%{$search}%")
+                    ->orWhere('account_code', 'like', "%{$search}%")
+                    ->orWhere('description', 'like', "%{$search}%")
+                    ->orWhereHas('client', function ($q) use ($search) {
+                        $q->where('name', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        // 날짜 범위 필터 (예상 지급일 기준)
+        if (! empty($params['start_date'])) {
+            $query->where('expected_payment_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('expected_payment_date', '<=', $params['end_date']);
+        }
+
+        // 거래처 필터
+        if (! empty($params['client_id'])) {
+            $query->where('client_id', $params['client_id']);
+        }
+
+        // 거래유형 필터
+        if (! empty($params['transaction_type'])) {
+            $query->where('transaction_type', $params['transaction_type']);
+        }
+
+        // 지급상태 필터
+        if (! empty($params['payment_status'])) {
+            $query->where('payment_status', $params['payment_status']);
+        }
+
+        // 결재상태 필터
+        if (! empty($params['approval_status'])) {
+            $query->where('approval_status', $params['approval_status']);
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'expected_payment_date';
+        $sortDir = $params['sort_dir'] ?? 'asc';
+        $query->orderBy($sortBy, $sortDir);
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 50;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 미지급비용 상세 조회
+     */
+    public function show(int $id): ExpectedExpense
+    {
+        $tenantId = $this->tenantId();
+
+        return ExpectedExpense::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['client:id,name', 'bankAccount:id,bank_name,account_name', 'creator:id,name'])
+            ->findOrFail($id);
+    }
+
+    /**
+     * 미지급비용 등록
+     */
+    public function store(array $data): ExpectedExpense
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            $expense = new ExpectedExpense;
+            $expense->tenant_id = $tenantId;
+            $expense->expected_payment_date = $data['expected_payment_date'];
+            $expense->settlement_date = $data['settlement_date'] ?? null;
+            $expense->transaction_type = $data['transaction_type'];
+            $expense->amount = $data['amount'];
+            $expense->client_id = $data['client_id'] ?? null;
+            $expense->client_name = $data['client_name'] ?? null;
+            $expense->bank_account_id = $data['bank_account_id'] ?? null;
+            $expense->account_code = $data['account_code'] ?? null;
+            $expense->payment_status = $data['payment_status'] ?? 'pending';
+            $expense->approval_status = $data['approval_status'] ?? 'none';
+            $expense->description = $data['description'] ?? null;
+            $expense->created_by = $userId;
+            $expense->updated_by = $userId;
+            $expense->save();
+
+            return $expense->load(['client:id,name', 'bankAccount:id,bank_name,account_name']);
+        });
+    }
+
+    /**
+     * 미지급비용 수정
+     */
+    public function update(int $id, array $data): ExpectedExpense
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $data, $tenantId, $userId) {
+            $expense = ExpectedExpense::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            if (isset($data['expected_payment_date'])) {
+                $expense->expected_payment_date = $data['expected_payment_date'];
+            }
+            if (array_key_exists('settlement_date', $data)) {
+                $expense->settlement_date = $data['settlement_date'];
+            }
+            if (isset($data['transaction_type'])) {
+                $expense->transaction_type = $data['transaction_type'];
+            }
+            if (isset($data['amount'])) {
+                $expense->amount = $data['amount'];
+            }
+            if (array_key_exists('client_id', $data)) {
+                $expense->client_id = $data['client_id'];
+            }
+            if (array_key_exists('client_name', $data)) {
+                $expense->client_name = $data['client_name'];
+            }
+            if (array_key_exists('bank_account_id', $data)) {
+                $expense->bank_account_id = $data['bank_account_id'];
+            }
+            if (array_key_exists('account_code', $data)) {
+                $expense->account_code = $data['account_code'];
+            }
+            if (isset($data['payment_status'])) {
+                $expense->payment_status = $data['payment_status'];
+            }
+            if (isset($data['approval_status'])) {
+                $expense->approval_status = $data['approval_status'];
+            }
+            if (array_key_exists('description', $data)) {
+                $expense->description = $data['description'];
+            }
+
+            $expense->updated_by = $userId;
+            $expense->save();
+
+            return $expense->fresh(['client:id,name', 'bankAccount:id,bank_name,account_name']);
+        });
+    }
+
+    /**
+     * 미지급비용 삭제
+     */
+    public function destroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $expense = ExpectedExpense::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            $expense->deleted_by = $userId;
+            $expense->save();
+            $expense->delete();
+
+            return true;
+        });
+    }
+
+    /**
+     * 일괄 삭제
+     */
+    public function destroyMany(array $ids): int
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($ids, $tenantId, $userId) {
+            $count = 0;
+            foreach ($ids as $id) {
+                $expense = ExpectedExpense::query()
+                    ->where('tenant_id', $tenantId)
+                    ->find($id);
+
+                if ($expense) {
+                    $expense->deleted_by = $userId;
+                    $expense->save();
+                    $expense->delete();
+                    $count++;
+                }
+            }
+
+            return $count;
+        });
+    }
+
+    /**
+     * 예상 지급일 일괄 변경
+     */
+    public function updateExpectedPaymentDate(array $ids, string $newDate): int
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($ids, $newDate, $tenantId, $userId) {
+            return ExpectedExpense::query()
+                ->where('tenant_id', $tenantId)
+                ->whereIn('id', $ids)
+                ->update([
+                    'expected_payment_date' => $newDate,
+                    'updated_by' => $userId,
+                ]);
+        });
+    }
+
+    /**
+     * 미지급비용 요약 (기간별 합계)
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = ExpectedExpense::query()
+            ->where('tenant_id', $tenantId);
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('expected_payment_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('expected_payment_date', '<=', $params['end_date']);
+        }
+
+        // 지급상태 필터
+        if (! empty($params['payment_status'])) {
+            $query->where('payment_status', $params['payment_status']);
+        }
+
+        // 전체 합계
+        $total = (clone $query)->sum('amount');
+        $count = (clone $query)->count();
+
+        // 지급상태별 합계
+        $byPaymentStatus = (clone $query)
+            ->select('payment_status', DB::raw('SUM(amount) as total'), DB::raw('COUNT(*) as count'))
+            ->groupBy('payment_status')
+            ->get()
+            ->keyBy('payment_status')
+            ->toArray();
+
+        // 거래유형별 합계
+        $byTransactionType = (clone $query)
+            ->select('transaction_type', DB::raw('SUM(amount) as total'), DB::raw('COUNT(*) as count'))
+            ->groupBy('transaction_type')
+            ->get()
+            ->keyBy('transaction_type')
+            ->toArray();
+
+        // 월별 합계
+        $byMonth = (clone $query)
+            ->select(
+                DB::raw("DATE_FORMAT(expected_payment_date, '%Y-%m') as month"),
+                DB::raw('SUM(amount) as total'),
+                DB::raw('COUNT(*) as count')
+            )
+            ->groupBy('month')
+            ->orderBy('month')
+            ->get()
+            ->keyBy('month')
+            ->toArray();
+
+        return [
+            'total_amount' => (float) $total,
+            'total_count' => $count,
+            'by_payment_status' => $byPaymentStatus,
+            'by_transaction_type' => $byTransactionType,
+            'by_month' => $byMonth,
+        ];
+    }
+}
diff --git a/app/Swagger/v1/ExpectedExpenseApi.php b/app/Swagger/v1/ExpectedExpenseApi.php
new file mode 100644
index 0000000..c503ad7
--- /dev/null
+++ b/app/Swagger/v1/ExpectedExpenseApi.php
@@ -0,0 +1,300 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(
+ *     name="ExpectedExpense",
+ *     description="미지급비용(지출예상내역) 관리"
+ * )
+ *
+ * @OA\Schema(
+ *     schema="ExpectedExpense",
+ *     type="object",
+ *     @OA\Property(property="id", type="integer", example=1),
+ *     @OA\Property(property="tenant_id", type="integer", example=1),
+ *     @OA\Property(property="expected_payment_date", type="string", format="date", example="2025-01-15"),
+ *     @OA\Property(property="settlement_date", type="string", format="date", nullable=true, example="2025-01-10"),
+ *     @OA\Property(property="transaction_type", type="string", enum={"purchase","advance","suspense","rent","salary","insurance","tax","utilities","other"}, example="purchase"),
+ *     @OA\Property(property="amount", type="number", format="float", example=1500000),
+ *     @OA\Property(property="client_id", type="integer", nullable=true, example=1),
+ *     @OA\Property(property="client_name", type="string", nullable=true, example="(주)삼성전자"),
+ *     @OA\Property(property="bank_account_id", type="integer", nullable=true, example=1),
+ *     @OA\Property(property="account_code", type="string", nullable=true, example="매입비용"),
+ *     @OA\Property(property="payment_status", type="string", enum={"pending","partial","paid","overdue"}, example="pending"),
+ *     @OA\Property(property="approval_status", type="string", enum={"none","pending","approved","rejected"}, example="none"),
+ *     @OA\Property(property="description", type="string", nullable=true, example="월정산"),
+ *     @OA\Property(property="created_at", type="string", format="datetime"),
+ *     @OA\Property(property="updated_at", type="string", format="datetime"),
+ *     @OA\Property(
+ *         property="client",
+ *         type="object",
+ *         nullable=true,
+ *         @OA\Property(property="id", type="integer"),
+ *         @OA\Property(property="name", type="string")
+ *     ),
+ *     @OA\Property(
+ *         property="bank_account",
+ *         type="object",
+ *         nullable=true,
+ *         @OA\Property(property="id", type="integer"),
+ *         @OA\Property(property="bank_name", type="string"),
+ *         @OA\Property(property="account_name", type="string")
+ *     )
+ * )
+ *
+ * @OA\Schema(
+ *     schema="ExpectedExpensePagination",
+ *     type="object",
+ *     @OA\Property(property="current_page", type="integer", example=1),
+ *     @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/ExpectedExpense")),
+ *     @OA\Property(property="first_page_url", type="string"),
+ *     @OA\Property(property="from", type="integer"),
+ *     @OA\Property(property="last_page", type="integer"),
+ *     @OA\Property(property="last_page_url", type="string"),
+ *     @OA\Property(property="next_page_url", type="string", nullable=true),
+ *     @OA\Property(property="path", type="string"),
+ *     @OA\Property(property="per_page", type="integer"),
+ *     @OA\Property(property="prev_page_url", type="string", nullable=true),
+ *     @OA\Property(property="to", type="integer"),
+ *     @OA\Property(property="total", type="integer")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="ExpectedExpenseCreateRequest",
+ *     type="object",
+ *     required={"expected_payment_date", "transaction_type", "amount"},
+ *     @OA\Property(property="expected_payment_date", type="string", format="date", example="2025-01-15"),
+ *     @OA\Property(property="settlement_date", type="string", format="date", nullable=true, example="2025-01-10"),
+ *     @OA\Property(property="transaction_type", type="string", enum={"purchase","advance","suspense","rent","salary","insurance","tax","utilities","other"}, example="purchase"),
+ *     @OA\Property(property="amount", type="number", format="float", example=1500000),
+ *     @OA\Property(property="client_id", type="integer", nullable=true, example=1),
+ *     @OA\Property(property="client_name", type="string", nullable=true, example="(주)삼성전자"),
+ *     @OA\Property(property="bank_account_id", type="integer", nullable=true, example=1),
+ *     @OA\Property(property="account_code", type="string", nullable=true, example="매입비용"),
+ *     @OA\Property(property="payment_status", type="string", enum={"pending","partial","paid","overdue"}, example="pending"),
+ *     @OA\Property(property="approval_status", type="string", enum={"none","pending","approved","rejected"}, example="none"),
+ *     @OA\Property(property="description", type="string", nullable=true, example="월정산")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="ExpectedExpenseUpdateRequest",
+ *     type="object",
+ *     @OA\Property(property="expected_payment_date", type="string", format="date", example="2025-01-20"),
+ *     @OA\Property(property="settlement_date", type="string", format="date", nullable=true),
+ *     @OA\Property(property="transaction_type", type="string", enum={"purchase","advance","suspense","rent","salary","insurance","tax","utilities","other"}),
+ *     @OA\Property(property="amount", type="number", format="float"),
+ *     @OA\Property(property="client_id", type="integer", nullable=true),
+ *     @OA\Property(property="client_name", type="string", nullable=true),
+ *     @OA\Property(property="bank_account_id", type="integer", nullable=true),
+ *     @OA\Property(property="account_code", type="string", nullable=true),
+ *     @OA\Property(property="payment_status", type="string", enum={"pending","partial","paid","overdue"}),
+ *     @OA\Property(property="approval_status", type="string", enum={"none","pending","approved","rejected"}),
+ *     @OA\Property(property="description", type="string", nullable=true)
+ * )
+ *
+ * @OA\Schema(
+ *     schema="ExpectedExpenseSummary",
+ *     type="object",
+ *     @OA\Property(property="total_amount", type="number", format="float", example=15000000),
+ *     @OA\Property(property="total_count", type="integer", example=12),
+ *     @OA\Property(property="by_payment_status", type="object"),
+ *     @OA\Property(property="by_transaction_type", type="object"),
+ *     @OA\Property(property="by_month", type="object")
+ * )
+ */
+class ExpectedExpenseApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/expected-expenses",
+     *     summary="미지급비용 목록 조회",
+     *     tags={"ExpectedExpense"},
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="search", in="query", description="검색어 (거래처명, 계정과목, 적요)", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="start_date", in="query", description="시작일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="end_date", in="query", description="종료일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="client_id", in="query", description="거래처 ID", @OA\Schema(type="integer")),
+     *     @OA\Parameter(name="transaction_type", in="query", description="거래유형", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="payment_status", in="query", description="지급상태", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="approval_status", in="query", description="결재상태", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="sort_by", in="query", description="정렬 기준", @OA\Schema(type="string", default="expected_payment_date")),
+     *     @OA\Parameter(name="sort_dir", in="query", description="정렬 방향", @OA\Schema(type="string", enum={"asc","desc"}, default="asc")),
+     *     @OA\Parameter(name="per_page", in="query", description="페이지당 항목 수", @OA\Schema(type="integer", default=50)),
+     *     @OA\Parameter(name="page", in="query", description="페이지 번호", @OA\Schema(type="integer", default=1)),
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", ref="#/components/schemas/ExpectedExpensePagination")
+     *         )
+     *     )
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/expected-expenses",
+     *     summary="미지급비용 등록",
+     *     tags={"ExpectedExpense"},
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\RequestBody(
+     *         required=true,
+     *         @OA\JsonContent(ref="#/components/schemas/ExpectedExpenseCreateRequest")
+     *     ),
+     *     @OA\Response(
+     *         response=201,
+     *         description="생성 성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", ref="#/components/schemas/ExpectedExpense")
+     *         )
+     *     )
+     * )
+     */
+    public function store() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/expected-expenses/{id}",
+     *     summary="미지급비용 상세 조회",
+     *     tags={"ExpectedExpense"},
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="id", in="path", required=true, description="미지급비용 ID", @OA\Schema(type="integer")),
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", ref="#/components/schemas/ExpectedExpense")
+     *         )
+     *     )
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/expected-expenses/{id}",
+     *     summary="미지급비용 수정",
+     *     tags={"ExpectedExpense"},
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="id", in="path", required=true, description="미지급비용 ID", @OA\Schema(type="integer")),
+     *     @OA\RequestBody(
+     *         required=true,
+     *         @OA\JsonContent(ref="#/components/schemas/ExpectedExpenseUpdateRequest")
+     *     ),
+     *     @OA\Response(
+     *         response=200,
+     *         description="수정 성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", ref="#/components/schemas/ExpectedExpense")
+     *         )
+     *     )
+     * )
+     */
+    public function update() {}
+
+    /**
+     * @OA\Delete(
+     *     path="/api/v1/expected-expenses/{id}",
+     *     summary="미지급비용 삭제",
+     *     tags={"ExpectedExpense"},
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="id", in="path", required=true, description="미지급비용 ID", @OA\Schema(type="integer")),
+     *     @OA\Response(
+     *         response=200,
+     *         description="삭제 성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string")
+     *         )
+     *     )
+     * )
+     */
+    public function destroy() {}
+
+    /**
+     * @OA\Delete(
+     *     path="/api/v1/expected-expenses",
+     *     summary="미지급비용 일괄 삭제",
+     *     tags={"ExpectedExpense"},
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\RequestBody(
+     *         required=true,
+     *         @OA\JsonContent(
+     *             @OA\Property(property="ids", type="array", @OA\Items(type="integer"), example={1, 2, 3})
+     *         )
+     *     ),
+     *     @OA\Response(
+     *         response=200,
+     *         description="일괄 삭제 성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", type="object",
+     *                 @OA\Property(property="deleted_count", type="integer", example=3)
+     *             )
+     *         )
+     *     )
+     * )
+     */
+    public function destroyMany() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/expected-expenses/update-payment-date",
+     *     summary="예상 지급일 일괄 변경",
+     *     tags={"ExpectedExpense"},
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\RequestBody(
+     *         required=true,
+     *         @OA\JsonContent(
+     *             @OA\Property(property="ids", type="array", @OA\Items(type="integer"), example={1, 2, 3}),
+     *             @OA\Property(property="expected_payment_date", type="string", format="date", example="2025-02-01")
+     *         )
+     *     ),
+     *     @OA\Response(
+     *         response=200,
+     *         description="일괄 변경 성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", type="object",
+     *                 @OA\Property(property="updated_count", type="integer", example=3)
+     *             )
+     *         )
+     *     )
+     * )
+     */
+    public function updateExpectedPaymentDate() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/expected-expenses/summary",
+     *     summary="미지급비용 요약 (기간별 합계)",
+     *     tags={"ExpectedExpense"},
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="start_date", in="query", description="시작일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="end_date", in="query", description="종료일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="payment_status", in="query", description="지급상태", @OA\Schema(type="string")),
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", ref="#/components/schemas/ExpectedExpenseSummary")
+     *         )
+     *     )
+     * )
+     */
+    public function summary() {}
+}
diff --git a/database/migrations/2025_12_26_000001_create_expected_expenses_table.php b/database/migrations/2025_12_26_000001_create_expected_expenses_table.php
new file mode 100644
index 0000000..004b20d
--- /dev/null
+++ b/database/migrations/2025_12_26_000001_create_expected_expenses_table.php
@@ -0,0 +1,42 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('expected_expenses', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->date('expected_payment_date')->comment('예상 지급일');
+            $table->date('settlement_date')->nullable()->comment('결제일');
+            $table->string('transaction_type', 30)->comment('거래유형: purchase/advance/suspense/rent/salary/insurance/tax/utilities/other');
+            $table->decimal('amount', 15, 2)->comment('지출금액');
+            $table->unsignedBigInteger('client_id')->nullable()->comment('거래처 ID');
+            $table->string('client_name', 100)->nullable()->comment('비회원 거래처명');
+            $table->unsignedBigInteger('bank_account_id')->nullable()->comment('계좌 ID');
+            $table->string('account_code', 50)->nullable()->comment('계정과목');
+            $table->string('payment_status', 20)->default('pending')->comment('지급상태: pending/partial/paid/overdue');
+            $table->string('approval_status', 20)->default('none')->comment('결재상태: none/pending/approved/rejected');
+            $table->text('description')->nullable()->comment('적요/메모');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자 ID');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자 ID');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자 ID');
+            $table->softDeletes();
+            $table->timestamps();
+
+            $table->index(['tenant_id', 'expected_payment_date'], 'idx_tenant_expected_date');
+            $table->index(['tenant_id', 'payment_status'], 'idx_tenant_payment_status');
+            $table->index('client_id', 'idx_client');
+            $table->index('transaction_type', 'idx_transaction_type');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('expected_expenses');
+    }
+};
\ No newline at end of file
diff --git a/routes/api.php b/routes/api.php
index 23befaf..553ac69 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -34,6 +34,7 @@
 use App\Http\Controllers\Api\V1\Design\DesignModelController;
 use App\Http\Controllers\Api\V1\Design\ModelVersionController as DesignModelVersionController;
 use App\Http\Controllers\Api\V1\EmployeeController;
+use App\Http\Controllers\Api\V1\ExpectedExpenseController;
 use App\Http\Controllers\Api\V1\EstimateController;
 use App\Http\Controllers\Api\V1\FileStorageController;
 use App\Http\Controllers\Api\V1\FolderController;
@@ -66,6 +67,7 @@
 use App\Http\Controllers\Api\V1\PostController;
 use App\Http\Controllers\Api\V1\PricingController;
 use App\Http\Controllers\Api\V1\PurchaseController;
+use App\Http\Controllers\Api\V1\ReceivingController;
 use App\Http\Controllers\Api\V1\PushNotificationController;
 use App\Http\Controllers\Api\V1\QuoteController;
 use App\Http\Controllers\Api\V1\RefreshController;
@@ -89,6 +91,7 @@
 use App\Http\Controllers\Api\V1\UserInvitationController;
 use App\Http\Controllers\Api\V1\UserRoleController;
 use App\Http\Controllers\Api\V1\WithdrawalController;
+use App\Http\Controllers\Api\V1\WorkOrderController;
 use App\Http\Controllers\Api\V1\WorkSettingController;
 use Illuminate\Support\Facades\Route;
 
@@ -445,6 +448,18 @@
             Route::patch('/{id}/status', [SalaryController::class, 'updateStatus'])->whereNumber('id')->name('v1.salaries.update-status');
         });
 
+        // Expected Expense API (미지급비용 관리)
+        Route::prefix('expected-expenses')->group(function () {
+            Route::get('', [ExpectedExpenseController::class, 'index'])->name('v1.expected-expenses.index');
+            Route::post('', [ExpectedExpenseController::class, 'store'])->name('v1.expected-expenses.store');
+            Route::get('/summary', [ExpectedExpenseController::class, 'summary'])->name('v1.expected-expenses.summary');
+            Route::delete('', [ExpectedExpenseController::class, 'destroyMany'])->name('v1.expected-expenses.destroy-many');
+            Route::put('/update-payment-date', [ExpectedExpenseController::class, 'updateExpectedPaymentDate'])->name('v1.expected-expenses.update-payment-date');
+            Route::get('/{id}', [ExpectedExpenseController::class, 'show'])->whereNumber('id')->name('v1.expected-expenses.show');
+            Route::put('/{id}', [ExpectedExpenseController::class, 'update'])->whereNumber('id')->name('v1.expected-expenses.update');
+            Route::delete('/{id}', [ExpectedExpenseController::class, 'destroy'])->whereNumber('id')->name('v1.expected-expenses.destroy');
+        });
+
         // Loan API (가지급금 관리)
         Route::prefix('loans')->group(function () {
             Route::get('', [LoanController::class, 'index'])->name('v1.loans.index');
@@ -533,6 +548,17 @@
             Route::post('/{id}/confirm', [PurchaseController::class, 'confirm'])->whereNumber('id')->name('v1.purchases.confirm');
         });
 
+        // Receiving API (입고 관리)
+        Route::prefix('receivings')->group(function () {
+            Route::get('', [ReceivingController::class, 'index'])->name('v1.receivings.index');
+            Route::post('', [ReceivingController::class, 'store'])->name('v1.receivings.store');
+            Route::get('/stats', [ReceivingController::class, 'stats'])->name('v1.receivings.stats');
+            Route::get('/{id}', [ReceivingController::class, 'show'])->whereNumber('id')->name('v1.receivings.show');
+            Route::put('/{id}', [ReceivingController::class, 'update'])->whereNumber('id')->name('v1.receivings.update');
+            Route::delete('/{id}', [ReceivingController::class, 'destroy'])->whereNumber('id')->name('v1.receivings.destroy');
+            Route::post('/{id}/process', [ReceivingController::class, 'process'])->whereNumber('id')->name('v1.receivings.process');
+        });
+
         // Barobill Setting API (바로빌 설정)
         Route::prefix('barobill-settings')->group(function () {
             Route::get('', [BarobillSettingController::class, 'show'])->name('v1.barobill-settings.show');
@@ -926,6 +952,28 @@
             Route::post('/preview/{model_set_id}', [EstimateController::class, 'previewCalculation'])->name('v1.estimates.preview');    // 견적 계산 미리보기
         });
 
+        // 작업지시 관리 API (Production)
+        Route::prefix('work-orders')->group(function () {
+            // 기본 CRUD
+            Route::get('', [WorkOrderController::class, 'index'])->name('v1.work-orders.index');                                          // 목록
+            Route::get('/stats', [WorkOrderController::class, 'stats'])->name('v1.work-orders.stats');                                    // 통계
+            Route::post('', [WorkOrderController::class, 'store'])->name('v1.work-orders.store');                                         // 생성
+            Route::get('/{id}', [WorkOrderController::class, 'show'])->whereNumber('id')->name('v1.work-orders.show');                    // 상세
+            Route::put('/{id}', [WorkOrderController::class, 'update'])->whereNumber('id')->name('v1.work-orders.update');                // 수정
+            Route::delete('/{id}', [WorkOrderController::class, 'destroy'])->whereNumber('id')->name('v1.work-orders.destroy');           // 삭제
+
+            // 상태 및 담당자 관리
+            Route::patch('/{id}/status', [WorkOrderController::class, 'updateStatus'])->whereNumber('id')->name('v1.work-orders.status');     // 상태 변경
+            Route::patch('/{id}/assign', [WorkOrderController::class, 'assign'])->whereNumber('id')->name('v1.work-orders.assign');           // 담당자 배정
+
+            // 벤딩 공정 상세 토글
+            Route::patch('/{id}/bending/toggle', [WorkOrderController::class, 'toggleBendingField'])->whereNumber('id')->name('v1.work-orders.bending-toggle');
+
+            // 이슈 관리
+            Route::post('/{id}/issues', [WorkOrderController::class, 'addIssue'])->whereNumber('id')->name('v1.work-orders.issues.store');                              // 이슈 등록
+            Route::patch('/{id}/issues/{issueId}/resolve', [WorkOrderController::class, 'resolveIssue'])->whereNumber('id')->name('v1.work-orders.issues.resolve');     // 이슈 해결
+        });
+
         // 파일 저장소 API
         Route::prefix('files')->group(function () {
             Route::post('/upload', [FileStorageController::class, 'upload'])->name('v1.files.upload');                           // 파일 업로드 (임시)