diff --git a/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php b/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php
index 71ca832..35de41c 100644
--- a/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php
+++ b/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php
@@ -4,9 +4,9 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\Equipment\StoreEquipmentPhotoRequest;
 use App\Services\Equipment\EquipmentPhotoService;
 use Illuminate\Http\JsonResponse;
-use Illuminate\Http\Request;
 
 class EquipmentPhotoController extends Controller
 {
@@ -20,10 +20,10 @@ public function index(int $id): JsonResponse
         );
     }
 
-    public function store(Request $request, int $id): JsonResponse
+    public function store(StoreEquipmentPhotoRequest $request, int $id): JsonResponse
     {
         return ApiResponse::handle(
-            fn () => $this->service->store($id, $request->all()),
+            fn () => $this->service->store($id, $request->file('files')),
             __('message.equipment.photo_uploaded')
         );
     }
diff --git a/app/Http/Requests/Equipment/StoreEquipmentPhotoRequest.php b/app/Http/Requests/Equipment/StoreEquipmentPhotoRequest.php
new file mode 100644
index 0000000..699859d
--- /dev/null
+++ b/app/Http/Requests/Equipment/StoreEquipmentPhotoRequest.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Http\Requests\Equipment;
+
+use App\Models\Commons\File;
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentPhotoRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        $equipmentId = $this->route('id');
+        $currentCount = File::where('document_id', $equipmentId)
+            ->where('document_type', 'equipment')
+            ->whereNull('deleted_at')
+            ->count();
+
+        $maxFiles = 10 - $currentCount;
+
+        return [
+            'files' => ['required', 'array', 'min:1', "max:{$maxFiles}"],
+            'files.*' => [
+                'required',
+                'file',
+                'mimes:jpg,jpeg,png,gif,bmp,webp',
+                'max:10240', // 10MB
+            ],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'files' => '사진 파일',
+            'files.*' => '사진 파일',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'files.required' => __('error.file.required'),
+            'files.max' => __('error.equipment.photo_limit_exceeded'),
+            'files.*.mimes' => __('error.file.invalid_type'),
+            'files.*.max' => __('error.file.size_exceeded'),
+        ];
+    }
+}
diff --git a/app/Models/Equipment/Equipment.php b/app/Models/Equipment/Equipment.php
index 3c7d996..dadf480 100644
--- a/app/Models/Equipment/Equipment.php
+++ b/app/Models/Equipment/Equipment.php
@@ -2,7 +2,7 @@
 
 namespace App\Models\Equipment;
 
-use App\Models\Boards\File;
+use App\Models\Commons\File;
 use App\Traits\Auditable;
 use App\Traits\BelongsToTenant;
 use App\Traits\ModelTrait;
diff --git a/app/Services/Equipment/EquipmentPhotoService.php b/app/Services/Equipment/EquipmentPhotoService.php
index e06cccb..1d6bbe1 100644
--- a/app/Services/Equipment/EquipmentPhotoService.php
+++ b/app/Services/Equipment/EquipmentPhotoService.php
@@ -2,41 +2,86 @@
 
 namespace App\Services\Equipment;
 
-use App\Models\Boards\File;
+use App\Models\Commons\File;
 use App\Models\Equipment\Equipment;
 use App\Services\Service;
+use Illuminate\Http\UploadedFile;
+use Illuminate\Support\Facades\Storage;
 use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
 
 class EquipmentPhotoService extends Service
 {
-    public function index(int $equipmentId): \Illuminate\Database\Eloquent\Collection
+    private const MAX_PHOTOS = 10;
+
+    public function index(int $equipmentId): array
     {
-        $equipment = Equipment::find($equipmentId);
+        $equipment = $this->getEquipment($equipmentId);
 
-        if (! $equipment) {
-            throw new NotFoundHttpException(__('error.equipment.not_found'));
-        }
-
-        return $equipment->photos;
+        return $equipment->photos->map(fn ($file) => $this->formatFileResponse($file))->values()->toArray();
     }
 
-    public function store(int $equipmentId, array $fileData): File
+    /**
+     * @param  UploadedFile[]  $files
+     */
+    public function store(int $equipmentId, array $files): array
     {
-        $equipment = Equipment::find($equipmentId);
+        $equipment = $this->getEquipment($equipmentId);
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
 
-        if (! $equipment) {
-            throw new NotFoundHttpException(__('error.equipment.not_found'));
+        $currentCount = File::where('document_id', $equipmentId)
+            ->where('document_type', 'equipment')
+            ->whereNull('deleted_at')
+            ->count();
+
+        if ($currentCount + count($files) > self::MAX_PHOTOS) {
+            throw new \Exception(__('error.equipment.photo_limit_exceeded'));
         }
 
-        return File::create(array_merge($fileData, [
-            'document_id' => $equipmentId,
-            'document_type' => 'equipment',
-        ]));
+        $uploaded = [];
+
+        foreach ($files as $uploadedFile) {
+            $extension = $uploadedFile->getClientOriginalExtension();
+            $storedName = bin2hex(random_bytes(8)).'.'.$extension;
+            $displayName = $uploadedFile->getClientOriginalName();
+
+            $year = date('Y');
+            $month = date('m');
+            $directory = sprintf('%d/equipment/%s/%s', $tenantId, $year, $month);
+            $filePath = $directory.'/'.$storedName;
+
+            Storage::disk('r2')->putFileAs($directory, $uploadedFile, $storedName);
+
+            $mimeType = $uploadedFile->getMimeType();
+
+            $file = File::create([
+                'tenant_id' => $tenantId,
+                'display_name' => $displayName,
+                'stored_name' => $storedName,
+                'file_path' => $filePath,
+                'file_size' => $uploadedFile->getSize(),
+                'mime_type' => $mimeType,
+                'file_type' => 'image',
+                'document_id' => $equipmentId,
+                'document_type' => 'equipment',
+                'is_temp' => false,
+                'uploaded_by' => $userId,
+                'created_by' => $userId,
+            ]);
+
+            $uploaded[] = $this->formatFileResponse($file);
+        }
+
+        return $uploaded;
     }
 
-    public function destroy(int $equipmentId, int $fileId): bool
+    public function destroy(int $equipmentId, int $fileId): array
     {
-        $file = File::where('document_id', $equipmentId)
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $file = File::where('tenant_id', $tenantId)
+            ->where('document_id', $equipmentId)
             ->where('document_type', 'equipment')
             ->where('id', $fileId)
             ->first();
@@ -45,6 +90,35 @@ public function destroy(int $equipmentId, int $fileId): bool
             throw new NotFoundHttpException(__('error.file.not_found'));
         }
 
-        return $file->delete();
+        $file->softDeleteFile($userId);
+
+        return [
+            'file_id' => $fileId,
+            'deleted' => true,
+        ];
+    }
+
+    private function getEquipment(int $equipmentId): Equipment
+    {
+        $equipment = Equipment::find($equipmentId);
+
+        if (! $equipment) {
+            throw new NotFoundHttpException(__('error.equipment.not_found'));
+        }
+
+        return $equipment;
+    }
+
+    private function formatFileResponse(File $file): array
+    {
+        return [
+            'id' => $file->id,
+            'file_name' => $file->display_name,
+            'file_path' => $file->file_path,
+            'file_url' => url("/api/v1/files/{$file->id}/download"),
+            'file_size' => $file->file_size,
+            'mime_type' => $file->mime_type,
+            'created_at' => $file->created_at?->format('Y-m-d H:i:s'),
+        ];
     }
 }