diff --git a/database/migrations/2026_02_04_230001_create_customers_table.php b/database/migrations/2026_02_04_230001_create_customers_table.php
new file mode 100644
index 0000000..b679dff
--- /dev/null
+++ b/database/migrations/2026_02_04_230001_create_customers_table.php
@@ -0,0 +1,36 @@
+<?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('customers', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('name', 100);
+            $table->string('biz_no', 20)->nullable();
+            $table->string('ceo', 50)->nullable();
+            $table->string('industry', 50)->nullable();
+            $table->string('grade', 20)->default('Silver');
+            $table->string('contact', 50)->nullable();
+            $table->string('email', 100)->nullable();
+            $table->string('address', 200)->nullable();
+            $table->string('manager', 50)->nullable();
+            $table->string('manager_phone', 20)->nullable();
+            $table->string('status', 20)->default('active');
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'grade']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('customers');
+    }
+};
diff --git a/database/migrations/2026_02_04_230002_create_incomes_table.php b/database/migrations/2026_02_04_230002_create_incomes_table.php
new file mode 100644
index 0000000..3f9c297
--- /dev/null
+++ b/database/migrations/2026_02_04_230002_create_incomes_table.php
@@ -0,0 +1,32 @@
+<?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('incomes', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('customer', 100);
+            $table->string('description', 200)->nullable();
+            $table->string('category', 50)->default('기타수입');
+            $table->bigInteger('amount')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->string('invoice_no', 50)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('incomes');
+    }
+};
diff --git a/database/migrations/2026_02_04_230003_create_expenses_table.php b/database/migrations/2026_02_04_230003_create_expenses_table.php
new file mode 100644
index 0000000..dcb3b72
--- /dev/null
+++ b/database/migrations/2026_02_04_230003_create_expenses_table.php
@@ -0,0 +1,33 @@
+<?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('expenses', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('vendor', 100);
+            $table->string('description', 200)->nullable();
+            $table->string('category', 50)->default('운영비');
+            $table->bigInteger('amount')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->string('payment_method', 30)->default('계좌이체');
+            $table->string('invoice_no', 50)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('expenses');
+    }
+};
diff --git a/database/migrations/2026_02_04_230004_create_sales_records_table.php b/database/migrations/2026_02_04_230004_create_sales_records_table.php
new file mode 100644
index 0000000..b17c6f6
--- /dev/null
+++ b/database/migrations/2026_02_04_230004_create_sales_records_table.php
@@ -0,0 +1,33 @@
+<?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('sales_records', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('customer', 100);
+            $table->string('project', 200)->nullable();
+            $table->string('type', 50)->default('프로젝트');
+            $table->bigInteger('amount')->default(0);
+            $table->bigInteger('vat')->default(0);
+            $table->string('status', 20)->default('negotiating');
+            $table->string('invoice_no', 50)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('sales_records');
+    }
+};
diff --git a/database/migrations/2026_02_04_230005_create_purchases_table.php b/database/migrations/2026_02_04_230005_create_purchases_table.php
new file mode 100644
index 0000000..c2d6664
--- /dev/null
+++ b/database/migrations/2026_02_04_230005_create_purchases_table.php
@@ -0,0 +1,33 @@
+<?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('purchases', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('vendor', 100);
+            $table->string('item', 200)->nullable();
+            $table->string('category', 50)->default('운영비');
+            $table->bigInteger('amount')->default(0);
+            $table->bigInteger('vat')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->string('invoice_no', 50)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('purchases');
+    }
+};
diff --git a/database/migrations/2026_02_04_230006_create_consulting_fees_table.php b/database/migrations/2026_02_04_230006_create_consulting_fees_table.php
new file mode 100644
index 0000000..01078de
--- /dev/null
+++ b/database/migrations/2026_02_04_230006_create_consulting_fees_table.php
@@ -0,0 +1,33 @@
+<?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('consulting_fees', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('consultant', 50);
+            $table->string('customer', 100);
+            $table->string('service', 50)->default('기술 컨설팅');
+            $table->integer('hours')->default(0);
+            $table->integer('hourly_rate')->default(0);
+            $table->bigInteger('amount')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('consulting_fees');
+    }
+};
diff --git a/database/migrations/2026_02_04_230007_create_customer_settlements_table.php b/database/migrations/2026_02_04_230007_create_customer_settlements_table.php
new file mode 100644
index 0000000..91dd4a5
--- /dev/null
+++ b/database/migrations/2026_02_04_230007_create_customer_settlements_table.php
@@ -0,0 +1,33 @@
+<?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('customer_settlements', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('period', 7);
+            $table->string('customer', 100);
+            $table->bigInteger('total_sales')->default(0);
+            $table->bigInteger('commission')->default(0);
+            $table->bigInteger('expense')->default(0);
+            $table->bigInteger('net_amount')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->date('settled_date')->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'period']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('customer_settlements');
+    }
+};
diff --git a/database/migrations/2026_02_04_230008_create_subscriptions_table.php b/database/migrations/2026_02_04_230008_create_subscriptions_table.php
new file mode 100644
index 0000000..3df7905
--- /dev/null
+++ b/database/migrations/2026_02_04_230008_create_subscriptions_table.php
@@ -0,0 +1,32 @@
+<?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('subscriptions', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('customer', 100);
+            $table->string('plan', 50)->default('Business');
+            $table->bigInteger('monthly_fee')->default(0);
+            $table->string('billing_cycle', 20)->default('monthly');
+            $table->date('start_date')->nullable();
+            $table->date('next_billing')->nullable();
+            $table->string('status', 20)->default('active');
+            $table->integer('users')->default(0);
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('subscriptions');
+    }
+};