diff --git a/app/Http/Controllers/Api/V1/BankAccountController.php b/app/Http/Controllers/Api/V1/BankAccountController.php
index c246240..44e3c06 100644
--- a/app/Http/Controllers/Api/V1/BankAccountController.php
+++ b/app/Http/Controllers/Api/V1/BankAccountController.php
@@ -2,10 +2,10 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\BankAccount\StoreBankAccountRequest;
 use App\Http\Requests\V1\BankAccount\UpdateBankAccountRequest;
-use App\Helpers\ApiResponse;
 use App\Services\BankAccountService;
 use Illuminate\Http\Request;
 
diff --git a/app/Http/Controllers/Api/V1/CardController.php b/app/Http/Controllers/Api/V1/CardController.php
index db51418..2d3ef1f 100644
--- a/app/Http/Controllers/Api/V1/CardController.php
+++ b/app/Http/Controllers/Api/V1/CardController.php
@@ -2,10 +2,10 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Card\StoreCardRequest;
 use App\Http\Requests\V1\Card\UpdateCardRequest;
-use App\Helpers\ApiResponse;
 use App\Services\CardService;
 use Illuminate\Http\Request;
 
diff --git a/app/Http/Controllers/Api/V1/DepositController.php b/app/Http/Controllers/Api/V1/DepositController.php
index e95ce51..6436279 100644
--- a/app/Http/Controllers/Api/V1/DepositController.php
+++ b/app/Http/Controllers/Api/V1/DepositController.php
@@ -2,10 +2,10 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Deposit\StoreDepositRequest;
 use App\Http\Requests\V1\Deposit\UpdateDepositRequest;
-use App\Helpers\ApiResponse;
 use App\Services\DepositService;
 use Illuminate\Http\Request;
 
diff --git a/app/Http/Controllers/Api/V1/PaymentController.php b/app/Http/Controllers/Api/V1/PaymentController.php
new file mode 100644
index 0000000..5981c05
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/PaymentController.php
@@ -0,0 +1,88 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Payment\PaymentActionRequest;
+use App\Http\Requests\V1\Payment\PaymentIndexRequest;
+use App\Http\Requests\V1\Payment\PaymentStoreRequest;
+use App\Http\Response\ApiResponse;
+use App\Services\PaymentService;
+use Illuminate\Http\JsonResponse;
+
+class PaymentController extends Controller
+{
+    public function __construct(
+        private readonly PaymentService $paymentService
+    ) {}
+
+    /**
+     * 결제 목록
+     */
+    public function index(PaymentIndexRequest $request): JsonResponse
+    {
+        $result = $this->paymentService->index($request->validated());
+
+        return ApiResponse::handle('message.fetched', $result);
+    }
+
+    /**
+     * 결제 요약 통계
+     */
+    public function summary(PaymentIndexRequest $request): JsonResponse
+    {
+        $result = $this->paymentService->summary($request->validated());
+
+        return ApiResponse::handle('message.fetched', $result);
+    }
+
+    /**
+     * 결제 상세
+     */
+    public function show(int $id): JsonResponse
+    {
+        $result = $this->paymentService->show($id);
+
+        return ApiResponse::handle('message.fetched', $result);
+    }
+
+    /**
+     * 결제 등록 (수동)
+     */
+    public function store(PaymentStoreRequest $request): JsonResponse
+    {
+        $result = $this->paymentService->store($request->validated());
+
+        return ApiResponse::handle('message.created', $result, 201);
+    }
+
+    /**
+     * 결제 완료 처리
+     */
+    public function complete(PaymentActionRequest $request, int $id): JsonResponse
+    {
+        $result = $this->paymentService->complete($id, $request->validated()['transaction_id'] ?? null);
+
+        return ApiResponse::handle('message.payment.completed', $result);
+    }
+
+    /**
+     * 결제 취소
+     */
+    public function cancel(PaymentActionRequest $request, int $id): JsonResponse
+    {
+        $result = $this->paymentService->cancel($id, $request->validated()['reason'] ?? null);
+
+        return ApiResponse::handle('message.payment.cancelled', $result);
+    }
+
+    /**
+     * 환불 처리
+     */
+    public function refund(PaymentActionRequest $request, int $id): JsonResponse
+    {
+        $result = $this->paymentService->refund($id, $request->validated()['reason'] ?? null);
+
+        return ApiResponse::handle('message.payment.refunded', $result);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/PayrollController.php b/app/Http/Controllers/Api/V1/PayrollController.php
index a34d04f..4c8af6f 100644
--- a/app/Http/Controllers/Api/V1/PayrollController.php
+++ b/app/Http/Controllers/Api/V1/PayrollController.php
@@ -2,13 +2,13 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Payroll\CalculatePayrollRequest;
 use App\Http\Requests\V1\Payroll\PayPayrollRequest;
 use App\Http\Requests\V1\Payroll\StorePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollSettingRequest;
-use App\Helpers\ApiResponse;
 use App\Services\PayrollService;
 use Illuminate\Http\Request;
 
diff --git a/app/Http/Controllers/Api/V1/PlanController.php b/app/Http/Controllers/Api/V1/PlanController.php
new file mode 100644
index 0000000..a3ce0b9
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/PlanController.php
@@ -0,0 +1,88 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Plan\PlanIndexRequest;
+use App\Http\Requests\V1\Plan\PlanStoreRequest;
+use App\Http\Requests\V1\Plan\PlanUpdateRequest;
+use App\Http\Response\ApiResponse;
+use App\Services\PlanService;
+use Illuminate\Http\JsonResponse;
+
+class PlanController extends Controller
+{
+    public function __construct(
+        private readonly PlanService $planService
+    ) {}
+
+    /**
+     * 요금제 목록 (관리자용)
+     */
+    public function index(PlanIndexRequest $request): JsonResponse
+    {
+        $result = $this->planService->index($request->validated());
+
+        return ApiResponse::handle('message.fetched', $result);
+    }
+
+    /**
+     * 활성 요금제 목록 (공개용)
+     */
+    public function active(): JsonResponse
+    {
+        $result = $this->planService->active();
+
+        return ApiResponse::handle('message.fetched', $result);
+    }
+
+    /**
+     * 요금제 등록
+     */
+    public function store(PlanStoreRequest $request): JsonResponse
+    {
+        $result = $this->planService->store($request->validated());
+
+        return ApiResponse::handle('message.created', $result, 201);
+    }
+
+    /**
+     * 요금제 상세
+     */
+    public function show(int $id): JsonResponse
+    {
+        $result = $this->planService->show($id);
+
+        return ApiResponse::handle('message.fetched', $result);
+    }
+
+    /**
+     * 요금제 수정
+     */
+    public function update(PlanUpdateRequest $request, int $id): JsonResponse
+    {
+        $result = $this->planService->update($id, $request->validated());
+
+        return ApiResponse::handle('message.updated', $result);
+    }
+
+    /**
+     * 요금제 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        $this->planService->destroy($id);
+
+        return ApiResponse::handle('message.deleted');
+    }
+
+    /**
+     * 요금제 활성/비활성 토글
+     */
+    public function toggle(int $id): JsonResponse
+    {
+        $result = $this->planService->toggle($id);
+
+        return ApiResponse::handle('message.updated', $result);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/PurchaseController.php b/app/Http/Controllers/Api/V1/PurchaseController.php
index 07cabfb..c3a2154 100644
--- a/app/Http/Controllers/Api/V1/PurchaseController.php
+++ b/app/Http/Controllers/Api/V1/PurchaseController.php
@@ -2,10 +2,10 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Purchase\StorePurchaseRequest;
 use App\Http\Requests\V1\Purchase\UpdatePurchaseRequest;
-use App\Helpers\ApiResponse;
 use App\Services\PurchaseService;
 use Illuminate\Http\Request;
 
diff --git a/app/Http/Controllers/Api/V1/ReportController.php b/app/Http/Controllers/Api/V1/ReportController.php
index f60f934..c40cfe1 100644
--- a/app/Http/Controllers/Api/V1/ReportController.php
+++ b/app/Http/Controllers/Api/V1/ReportController.php
@@ -4,10 +4,10 @@
 
 use App\Exports\DailyReportExport;
 use App\Exports\ExpenseEstimateExport;
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Report\DailyReportRequest;
 use App\Http\Requests\V1\Report\ExpenseEstimateRequest;
-use App\Helpers\ApiResponse;
 use App\Services\ReportService;
 use Maatwebsite\Excel\Facades\Excel;
 
diff --git a/app/Http/Controllers/Api/V1/SaleController.php b/app/Http/Controllers/Api/V1/SaleController.php
index 619491b..9a1bcd1 100644
--- a/app/Http/Controllers/Api/V1/SaleController.php
+++ b/app/Http/Controllers/Api/V1/SaleController.php
@@ -2,10 +2,10 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Sale\StoreSaleRequest;
 use App\Http\Requests\V1\Sale\UpdateSaleRequest;
-use App\Helpers\ApiResponse;
 use App\Services\SaleService;
 use Illuminate\Http\Request;
 
diff --git a/app/Http/Controllers/Api/V1/SiteController.php b/app/Http/Controllers/Api/V1/SiteController.php
index 2f5acc5..93dbc76 100644
--- a/app/Http/Controllers/Api/V1/SiteController.php
+++ b/app/Http/Controllers/Api/V1/SiteController.php
@@ -2,10 +2,10 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Site\StoreSiteRequest;
 use App\Http\Requests\V1\Site\UpdateSiteRequest;
-use App\Helpers\ApiResponse;
 use App\Services\SiteService;
 use Illuminate\Http\Request;
 
diff --git a/app/Http/Controllers/Api/V1/SubscriptionController.php b/app/Http/Controllers/Api/V1/SubscriptionController.php
new file mode 100644
index 0000000..b205c58
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/SubscriptionController.php
@@ -0,0 +1,98 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Subscription\SubscriptionCancelRequest;
+use App\Http\Requests\V1\Subscription\SubscriptionIndexRequest;
+use App\Http\Requests\V1\Subscription\SubscriptionStoreRequest;
+use App\Http\Response\ApiResponse;
+use App\Services\SubscriptionService;
+use Illuminate\Http\JsonResponse;
+
+class SubscriptionController extends Controller
+{
+    public function __construct(
+        private readonly SubscriptionService $subscriptionService
+    ) {}
+
+    /**
+     * 구독 목록
+     */
+    public function index(SubscriptionIndexRequest $request): JsonResponse
+    {
+        $result = $this->subscriptionService->index($request->validated());
+
+        return ApiResponse::handle('message.fetched', $result);
+    }
+
+    /**
+     * 현재 활성 구독
+     */
+    public function current(): JsonResponse
+    {
+        $result = $this->subscriptionService->current();
+
+        return ApiResponse::handle('message.fetched', $result);
+    }
+
+    /**
+     * 구독 등록
+     */
+    public function store(SubscriptionStoreRequest $request): JsonResponse
+    {
+        $result = $this->subscriptionService->store($request->validated());
+
+        return ApiResponse::handle('message.created', $result, 201);
+    }
+
+    /**
+     * 구독 상세
+     */
+    public function show(int $id): JsonResponse
+    {
+        $result = $this->subscriptionService->show($id);
+
+        return ApiResponse::handle('message.fetched', $result);
+    }
+
+    /**
+     * 구독 취소
+     */
+    public function cancel(SubscriptionCancelRequest $request, int $id): JsonResponse
+    {
+        $result = $this->subscriptionService->cancel($id, $request->validated()['reason'] ?? null);
+
+        return ApiResponse::handle('message.subscription.cancelled', $result);
+    }
+
+    /**
+     * 구독 갱신
+     */
+    public function renew(SubscriptionStoreRequest $request, int $id): JsonResponse
+    {
+        $result = $this->subscriptionService->renew($id, $request->validated());
+
+        return ApiResponse::handle('message.subscription.renewed', $result);
+    }
+
+    /**
+     * 구독 일시정지
+     */
+    public function suspend(int $id): JsonResponse
+    {
+        $result = $this->subscriptionService->suspend($id);
+
+        return ApiResponse::handle('message.subscription.suspended', $result);
+    }
+
+    /**
+     * 구독 재개
+     */
+    public function resume(int $id): JsonResponse
+    {
+        $result = $this->subscriptionService->resume($id);
+
+        return ApiResponse::handle('message.subscription.resumed', $result);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/WithdrawalController.php b/app/Http/Controllers/Api/V1/WithdrawalController.php
index deaadf1..06eea38 100644
--- a/app/Http/Controllers/Api/V1/WithdrawalController.php
+++ b/app/Http/Controllers/Api/V1/WithdrawalController.php
@@ -2,10 +2,10 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Withdrawal\StoreWithdrawalRequest;
 use App\Http\Requests\V1\Withdrawal\UpdateWithdrawalRequest;
-use App\Helpers\ApiResponse;
 use App\Services\WithdrawalService;
 use Illuminate\Http\Request;
 
diff --git a/app/Http/Controllers/Api/V1/WorkSettingController.php b/app/Http/Controllers/Api/V1/WorkSettingController.php
index 4b782c8..8f80b5f 100644
--- a/app/Http/Controllers/Api/V1/WorkSettingController.php
+++ b/app/Http/Controllers/Api/V1/WorkSettingController.php
@@ -2,10 +2,10 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\WorkSetting\UpdateAttendanceSettingRequest;
 use App\Http\Requests\V1\WorkSetting\UpdateWorkSettingRequest;
-use App\Helpers\ApiResponse;
 use App\Services\WorkSettingService;
 
 class WorkSettingController extends Controller
diff --git a/app/Http/Requests/V1/Payment/PaymentActionRequest.php b/app/Http/Requests/V1/Payment/PaymentActionRequest.php
new file mode 100644
index 0000000..cb43b18
--- /dev/null
+++ b/app/Http/Requests/V1/Payment/PaymentActionRequest.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Http\Requests\V1\Payment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PaymentActionRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'reason' => ['nullable', 'string', 'max:500'],
+            'transaction_id' => ['nullable', 'string', 'max:100'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payment/PaymentIndexRequest.php b/app/Http/Requests/V1/Payment/PaymentIndexRequest.php
new file mode 100644
index 0000000..1354e70
--- /dev/null
+++ b/app/Http/Requests/V1/Payment/PaymentIndexRequest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Payment;
+
+use App\Models\Tenants\Payment;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class PaymentIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'status' => ['nullable', 'string', Rule::in(Payment::STATUSES)],
+            'payment_method' => ['nullable', 'string', Rule::in(Payment::PAYMENT_METHODS)],
+            'start_date' => ['nullable', 'date'],
+            'end_date' => ['nullable', 'date', 'after_or_equal:start_date'],
+            'search' => ['nullable', 'string', 'max:100'],
+            'sort_by' => ['nullable', 'string', 'in:created_at,paid_at,amount'],
+            'sort_dir' => ['nullable', 'string', 'in:asc,desc'],
+            'per_page' => ['nullable', 'integer', 'min:1', 'max:100'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payment/PaymentStoreRequest.php b/app/Http/Requests/V1/Payment/PaymentStoreRequest.php
new file mode 100644
index 0000000..2e53a86
--- /dev/null
+++ b/app/Http/Requests/V1/Payment/PaymentStoreRequest.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\V1\Payment;
+
+use App\Models\Tenants\Payment;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class PaymentStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'subscription_id' => ['required', 'integer', 'exists:subscriptions,id'],
+            'amount' => ['required', 'numeric', 'min:0'],
+            'payment_method' => ['required', 'string', Rule::in(Payment::PAYMENT_METHODS)],
+            'transaction_id' => ['nullable', 'string', 'max:100'],
+            'memo' => ['nullable', 'string', 'max:500'],
+            'auto_complete' => ['nullable', 'boolean'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Plan/PlanIndexRequest.php b/app/Http/Requests/V1/Plan/PlanIndexRequest.php
new file mode 100644
index 0000000..731022c
--- /dev/null
+++ b/app/Http/Requests/V1/Plan/PlanIndexRequest.php
@@ -0,0 +1,25 @@
+<?php
+
+namespace App\Http\Requests\V1\Plan;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PlanIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'is_active' => ['nullable', 'boolean'],
+            'billing_cycle' => ['nullable', 'string', 'in:monthly,yearly,lifetime'],
+            'search' => ['nullable', 'string', 'max:100'],
+            'sort_by' => ['nullable', 'string', 'in:price,name,created_at'],
+            'sort_dir' => ['nullable', 'string', 'in:asc,desc'],
+            'per_page' => ['nullable', 'integer', 'min:1', 'max:100'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Plan/PlanStoreRequest.php b/app/Http/Requests/V1/Plan/PlanStoreRequest.php
new file mode 100644
index 0000000..ee91ca4
--- /dev/null
+++ b/app/Http/Requests/V1/Plan/PlanStoreRequest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Plan;
+
+use App\Models\Tenants\Plan;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class PlanStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['required', 'string', 'max:100'],
+            'code' => ['required', 'string', 'max:50', 'unique:plans,code'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'price' => ['required', 'numeric', 'min:0'],
+            'billing_cycle' => ['required', 'string', Rule::in(Plan::BILLING_CYCLES)],
+            'features' => ['nullable', 'array'],
+            'features.*' => ['string', 'max:200'],
+            'is_active' => ['nullable', 'boolean'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Plan/PlanUpdateRequest.php b/app/Http/Requests/V1/Plan/PlanUpdateRequest.php
new file mode 100644
index 0000000..7cbb77c
--- /dev/null
+++ b/app/Http/Requests/V1/Plan/PlanUpdateRequest.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests\V1\Plan;
+
+use App\Models\Tenants\Plan;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class PlanUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        $planId = $this->route('id');
+
+        return [
+            'name' => ['sometimes', 'required', 'string', 'max:100'],
+            'code' => ['sometimes', 'required', 'string', 'max:50', Rule::unique('plans', 'code')->ignore($planId)],
+            'description' => ['nullable', 'string', 'max:500'],
+            'price' => ['sometimes', 'required', 'numeric', 'min:0'],
+            'billing_cycle' => ['sometimes', 'required', 'string', Rule::in(Plan::BILLING_CYCLES)],
+            'features' => ['nullable', 'array'],
+            'features.*' => ['string', 'max:200'],
+            'is_active' => ['nullable', 'boolean'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Subscription/SubscriptionCancelRequest.php b/app/Http/Requests/V1/Subscription/SubscriptionCancelRequest.php
new file mode 100644
index 0000000..c7517f4
--- /dev/null
+++ b/app/Http/Requests/V1/Subscription/SubscriptionCancelRequest.php
@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Requests\V1\Subscription;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class SubscriptionCancelRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'reason' => ['nullable', 'string', 'max:500'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Subscription/SubscriptionIndexRequest.php b/app/Http/Requests/V1/Subscription/SubscriptionIndexRequest.php
new file mode 100644
index 0000000..58f362c
--- /dev/null
+++ b/app/Http/Requests/V1/Subscription/SubscriptionIndexRequest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Subscription;
+
+use App\Models\Tenants\Subscription;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class SubscriptionIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'status' => ['nullable', 'string', Rule::in(Subscription::STATUSES)],
+            'valid_only' => ['nullable', 'boolean'],
+            'expiring_within' => ['nullable', 'integer', 'min:1', 'max:365'],
+            'start_date' => ['nullable', 'date'],
+            'end_date' => ['nullable', 'date', 'after_or_equal:start_date'],
+            'sort_by' => ['nullable', 'string', 'in:started_at,ended_at,created_at'],
+            'sort_dir' => ['nullable', 'string', 'in:asc,desc'],
+            'per_page' => ['nullable', 'integer', 'min:1', 'max:100'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Subscription/SubscriptionStoreRequest.php b/app/Http/Requests/V1/Subscription/SubscriptionStoreRequest.php
new file mode 100644
index 0000000..ed0cac9
--- /dev/null
+++ b/app/Http/Requests/V1/Subscription/SubscriptionStoreRequest.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Requests\V1\Subscription;
+
+use App\Models\Tenants\Payment;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class SubscriptionStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'plan_id' => ['required', 'integer', 'exists:plans,id'],
+            'started_at' => ['nullable', 'date'],
+            'payment_method' => ['nullable', 'string', Rule::in(Payment::PAYMENT_METHODS)],
+            'transaction_id' => ['nullable', 'string', 'max:100'],
+            'auto_complete' => ['nullable', 'boolean'],
+        ];
+    }
+}
diff --git a/app/Models/Tenants/Payment.php b/app/Models/Tenants/Payment.php
index 46d6ea6..1bbe7b9 100644
--- a/app/Models/Tenants/Payment.php
+++ b/app/Models/Tenants/Payment.php
@@ -2,26 +2,287 @@
 
 namespace App\Models\Tenants;
 
+use Carbon\Carbon;
+use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\SoftDeletes;
 
 /**
+ * 결제 모델
+ *
+ * @property int $id
+ * @property int $subscription_id 구독 ID
+ * @property float $amount 결제 금액
+ * @property string $payment_method 결제 수단
+ * @property string|null $transaction_id PG 거래 ID
+ * @property Carbon|null $paid_at 결제일시
+ * @property string $status 결제 상태
+ * @property string|null $memo 메모
+ *
  * @mixin IdeHelperPayment
  */
 class Payment extends Model
 {
     use SoftDeletes;
 
+    // =========================================================================
+    // 상수 정의
+    // =========================================================================
+
+    /** 결제 상태 */
+    public const STATUS_PENDING = 'pending';
+
+    public const STATUS_COMPLETED = 'completed';
+
+    public const STATUS_FAILED = 'failed';
+
+    public const STATUS_CANCELLED = 'cancelled';
+
+    public const STATUS_REFUNDED = 'refunded';
+
+    public const STATUSES = [
+        self::STATUS_PENDING,
+        self::STATUS_COMPLETED,
+        self::STATUS_FAILED,
+        self::STATUS_CANCELLED,
+        self::STATUS_REFUNDED,
+    ];
+
+    /** 상태 라벨 */
+    public const STATUS_LABELS = [
+        self::STATUS_PENDING => '대기',
+        self::STATUS_COMPLETED => '완료',
+        self::STATUS_FAILED => '실패',
+        self::STATUS_CANCELLED => '취소',
+        self::STATUS_REFUNDED => '환불',
+    ];
+
+    /** 결제 수단 */
+    public const METHOD_CARD = 'card';
+
+    public const METHOD_BANK = 'bank';
+
+    public const METHOD_VIRTUAL = 'virtual';
+
+    public const METHOD_CASH = 'cash';
+
+    public const METHOD_FREE = 'free';
+
+    public const PAYMENT_METHODS = [
+        self::METHOD_CARD,
+        self::METHOD_BANK,
+        self::METHOD_VIRTUAL,
+        self::METHOD_CASH,
+        self::METHOD_FREE,
+    ];
+
+    /** 결제 수단 라벨 */
+    public const METHOD_LABELS = [
+        self::METHOD_CARD => '카드',
+        self::METHOD_BANK => '계좌이체',
+        self::METHOD_VIRTUAL => '가상계좌',
+        self::METHOD_CASH => '현금',
+        self::METHOD_FREE => '무료',
+    ];
+
+    // =========================================================================
+    // 모델 설정
+    // =========================================================================
+
     protected $fillable = [
-        'subscription_id', 'amount', 'payment_method', 'transaction_id', 'paid_at', 'status', 'memo',
-    ];
-
-    protected $dates = [
+        'subscription_id',
+        'amount',
+        'payment_method',
+        'transaction_id',
         'paid_at',
+        'status',
+        'memo',
+        'created_by',
+        'updated_by',
+        'deleted_by',
     ];
 
-    public function subscription()
+    protected $casts = [
+        'amount' => 'float',
+        'paid_at' => 'datetime',
+    ];
+
+    protected $attributes = [
+        'status' => self::STATUS_PENDING,
+        'payment_method' => self::METHOD_CARD,
+    ];
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    /**
+     * 완료된 결제만
+     */
+    public function scopeCompleted(Builder $query): Builder
+    {
+        return $query->where('status', self::STATUS_COMPLETED);
+    }
+
+    /**
+     * 특정 상태
+     */
+    public function scopeOfStatus(Builder $query, string $status): Builder
+    {
+        return $query->where('status', $status);
+    }
+
+    /**
+     * 특정 결제 수단
+     */
+    public function scopeOfMethod(Builder $query, string $method): Builder
+    {
+        return $query->where('payment_method', $method);
+    }
+
+    /**
+     * 기간별 필터
+     */
+    public function scopeBetweenDates(Builder $query, ?string $startDate, ?string $endDate): Builder
+    {
+        if ($startDate) {
+            $query->where('paid_at', '>=', $startDate);
+        }
+        if ($endDate) {
+            $query->where('paid_at', '<=', $endDate.' 23:59:59');
+        }
+
+        return $query;
+    }
+
+    // =========================================================================
+    // 관계
+    // =========================================================================
+
+    public function subscription(): BelongsTo
     {
         return $this->belongsTo(Subscription::class);
     }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    /**
+     * 상태 라벨
+     */
+    public function getStatusLabelAttribute(): string
+    {
+        return self::STATUS_LABELS[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 결제 수단 라벨
+     */
+    public function getPaymentMethodLabelAttribute(): string
+    {
+        return self::METHOD_LABELS[$this->payment_method] ?? $this->payment_method;
+    }
+
+    /**
+     * 포맷된 금액
+     */
+    public function getFormattedAmountAttribute(): string
+    {
+        return number_format($this->amount).'원';
+    }
+
+    /**
+     * 결제 완료 여부
+     */
+    public function getIsCompletedAttribute(): bool
+    {
+        return $this->status === self::STATUS_COMPLETED;
+    }
+
+    /**
+     * 환불 가능 여부
+     */
+    public function getIsRefundableAttribute(): bool
+    {
+        return $this->status === self::STATUS_COMPLETED;
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    /**
+     * 결제 완료 처리
+     */
+    public function complete(?string $transactionId = null): bool
+    {
+        if ($this->status !== self::STATUS_PENDING) {
+            return false;
+        }
+
+        $this->status = self::STATUS_COMPLETED;
+        $this->paid_at = now();
+
+        if ($transactionId) {
+            $this->transaction_id = $transactionId;
+        }
+
+        return $this->save();
+    }
+
+    /**
+     * 결제 실패 처리
+     */
+    public function fail(?string $reason = null): bool
+    {
+        if ($this->status !== self::STATUS_PENDING) {
+            return false;
+        }
+
+        $this->status = self::STATUS_FAILED;
+
+        if ($reason) {
+            $this->memo = $reason;
+        }
+
+        return $this->save();
+    }
+
+    /**
+     * 결제 취소 처리
+     */
+    public function cancel(?string $reason = null): bool
+    {
+        if (! in_array($this->status, [self::STATUS_PENDING, self::STATUS_COMPLETED])) {
+            return false;
+        }
+
+        $this->status = self::STATUS_CANCELLED;
+
+        if ($reason) {
+            $this->memo = $reason;
+        }
+
+        return $this->save();
+    }
+
+    /**
+     * 환불 처리
+     */
+    public function refund(?string $reason = null): bool
+    {
+        if ($this->status !== self::STATUS_COMPLETED) {
+            return false;
+        }
+
+        $this->status = self::STATUS_REFUNDED;
+
+        if ($reason) {
+            $this->memo = $reason;
+        }
+
+        return $this->save();
+    }
 }
diff --git a/app/Models/Tenants/Plan.php b/app/Models/Tenants/Plan.php
index 383da16..8f587e9 100644
--- a/app/Models/Tenants/Plan.php
+++ b/app/Models/Tenants/Plan.php
@@ -2,18 +2,68 @@
 
 namespace App\Models\Tenants;
 
+use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
 use Illuminate\Database\Eloquent\SoftDeletes;
 
 /**
+ * 요금제 모델
+ *
+ * @property int $id
+ * @property string $name 요금제명
+ * @property string $code 요금제 코드
+ * @property string|null $description 설명
+ * @property float $price 가격
+ * @property string $billing_cycle 결제 주기
+ * @property array|null $features 기능 목록
+ * @property bool $is_active 활성 여부
+ *
  * @mixin IdeHelperPlan
  */
 class Plan extends Model
 {
     use SoftDeletes;
 
+    // =========================================================================
+    // 상수 정의
+    // =========================================================================
+
+    /** 결제 주기 */
+    public const BILLING_MONTHLY = 'monthly';
+
+    public const BILLING_YEARLY = 'yearly';
+
+    public const BILLING_LIFETIME = 'lifetime';
+
+    public const BILLING_CYCLES = [
+        self::BILLING_MONTHLY,
+        self::BILLING_YEARLY,
+        self::BILLING_LIFETIME,
+    ];
+
+    /** 결제 주기 라벨 */
+    public const BILLING_CYCLE_LABELS = [
+        self::BILLING_MONTHLY => '월간',
+        self::BILLING_YEARLY => '연간',
+        self::BILLING_LIFETIME => '평생',
+    ];
+
+    // =========================================================================
+    // 모델 설정
+    // =========================================================================
+
     protected $fillable = [
-        'name', 'code', 'description', 'price', 'billing_cycle', 'features', 'is_active',
+        'name',
+        'code',
+        'description',
+        'price',
+        'billing_cycle',
+        'features',
+        'is_active',
+        'created_by',
+        'updated_by',
+        'deleted_by',
     ];
 
     protected $casts = [
@@ -22,8 +72,103 @@ class Plan extends Model
         'price' => 'float',
     ];
 
-    public function subscriptions()
+    protected $attributes = [
+        'is_active' => true,
+        'billing_cycle' => self::BILLING_MONTHLY,
+    ];
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    /**
+     * 활성 요금제만
+     */
+    public function scopeActive(Builder $query): Builder
+    {
+        return $query->where('is_active', true);
+    }
+
+    /**
+     * 결제 주기별 필터
+     */
+    public function scopeOfCycle(Builder $query, string $cycle): Builder
+    {
+        return $query->where('billing_cycle', $cycle);
+    }
+
+    // =========================================================================
+    // 관계
+    // =========================================================================
+
+    public function subscriptions(): HasMany
     {
         return $this->hasMany(Subscription::class);
     }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    /**
+     * 결제 주기 라벨
+     */
+    public function getBillingCycleLabelAttribute(): string
+    {
+        return self::BILLING_CYCLE_LABELS[$this->billing_cycle] ?? $this->billing_cycle;
+    }
+
+    /**
+     * 포맷된 가격
+     */
+    public function getFormattedPriceAttribute(): string
+    {
+        return number_format($this->price).'원';
+    }
+
+    /**
+     * 활성 구독 수
+     */
+    public function getActiveSubscriptionCountAttribute(): int
+    {
+        return $this->subscriptions()
+            ->where('status', Subscription::STATUS_ACTIVE)
+            ->count();
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    /**
+     * 월 환산 가격 계산
+     */
+    public function getMonthlyPrice(): float
+    {
+        return match ($this->billing_cycle) {
+            self::BILLING_YEARLY => round($this->price / 12, 2),
+            self::BILLING_LIFETIME => 0,
+            default => $this->price,
+        };
+    }
+
+    /**
+     * 연 환산 가격 계산
+     */
+    public function getYearlyPrice(): float
+    {
+        return match ($this->billing_cycle) {
+            self::BILLING_MONTHLY => $this->price * 12,
+            self::BILLING_LIFETIME => 0,
+            default => $this->price,
+        };
+    }
+
+    /**
+     * 특정 기능 포함 여부
+     */
+    public function hasFeature(string $feature): bool
+    {
+        return in_array($feature, $this->features ?? [], true);
+    }
 }
diff --git a/app/Models/Tenants/Subscription.php b/app/Models/Tenants/Subscription.php
index 8031a0c..f826633 100644
--- a/app/Models/Tenants/Subscription.php
+++ b/app/Models/Tenants/Subscription.php
@@ -2,36 +2,312 @@
 
 namespace App\Models\Tenants;
 
+use Carbon\Carbon;
+use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
 use Illuminate\Database\Eloquent\SoftDeletes;
 
 /**
+ * 구독 모델
+ *
+ * @property int $id
+ * @property int $tenant_id 테넌트 ID
+ * @property int $plan_id 요금제 ID
+ * @property Carbon $started_at 시작일
+ * @property Carbon|null $ended_at 종료일
+ * @property string $status 상태
+ * @property Carbon|null $cancelled_at 취소일
+ * @property string|null $cancel_reason 취소 사유
+ *
  * @mixin IdeHelperSubscription
  */
 class Subscription extends Model
 {
     use SoftDeletes;
 
+    // =========================================================================
+    // 상수 정의
+    // =========================================================================
+
+    /** 구독 상태 */
+    public const STATUS_ACTIVE = 'active';
+
+    public const STATUS_CANCELLED = 'cancelled';
+
+    public const STATUS_EXPIRED = 'expired';
+
+    public const STATUS_PENDING = 'pending';
+
+    public const STATUS_SUSPENDED = 'suspended';
+
+    public const STATUSES = [
+        self::STATUS_ACTIVE,
+        self::STATUS_CANCELLED,
+        self::STATUS_EXPIRED,
+        self::STATUS_PENDING,
+        self::STATUS_SUSPENDED,
+    ];
+
+    /** 상태 라벨 */
+    public const STATUS_LABELS = [
+        self::STATUS_ACTIVE => '활성',
+        self::STATUS_CANCELLED => '취소됨',
+        self::STATUS_EXPIRED => '만료됨',
+        self::STATUS_PENDING => '대기',
+        self::STATUS_SUSPENDED => '일시정지',
+    ];
+
+    // =========================================================================
+    // 모델 설정
+    // =========================================================================
+
     protected $fillable = [
-        'tenant_id', 'plan_id', 'started_at', 'ended_at', 'status',
+        'tenant_id',
+        'plan_id',
+        'started_at',
+        'ended_at',
+        'status',
+        'cancelled_at',
+        'cancel_reason',
+        'created_by',
+        'updated_by',
+        'deleted_by',
     ];
 
-    protected $dates = [
-        'started_at', 'ended_at',
+    protected $casts = [
+        'started_at' => 'datetime',
+        'ended_at' => 'datetime',
+        'cancelled_at' => 'datetime',
     ];
 
-    public function tenant()
+    protected $attributes = [
+        'status' => self::STATUS_PENDING,
+    ];
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    /**
+     * 활성 구독만
+     */
+    public function scopeActive(Builder $query): Builder
+    {
+        return $query->where('status', self::STATUS_ACTIVE);
+    }
+
+    /**
+     * 유효한 구독 (활성 + 미만료)
+     */
+    public function scopeValid(Builder $query): Builder
+    {
+        return $query->where('status', self::STATUS_ACTIVE)
+            ->where(function ($q) {
+                $q->whereNull('ended_at')
+                    ->orWhere('ended_at', '>', now());
+            });
+    }
+
+    /**
+     * 만료 예정 (N일 이내)
+     */
+    public function scopeExpiringWithin(Builder $query, int $days): Builder
+    {
+        return $query->where('status', self::STATUS_ACTIVE)
+            ->whereNotNull('ended_at')
+            ->where('ended_at', '<=', now()->addDays($days))
+            ->where('ended_at', '>', now());
+    }
+
+    /**
+     * 특정 테넌트
+     */
+    public function scopeForTenant(Builder $query, int $tenantId): Builder
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+
+    // =========================================================================
+    // 관계
+    // =========================================================================
+
+    public function tenant(): BelongsTo
     {
         return $this->belongsTo(Tenant::class);
     }
 
-    public function plan()
+    public function plan(): BelongsTo
     {
         return $this->belongsTo(Plan::class);
     }
 
-    public function payments()
+    public function payments(): HasMany
     {
         return $this->hasMany(Payment::class);
     }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    /**
+     * 상태 라벨
+     */
+    public function getStatusLabelAttribute(): string
+    {
+        return self::STATUS_LABELS[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 만료 여부
+     */
+    public function getIsExpiredAttribute(): bool
+    {
+        if (! $this->ended_at) {
+            return false;
+        }
+
+        return $this->ended_at->isPast();
+    }
+
+    /**
+     * 남은 일수
+     */
+    public function getRemainingDaysAttribute(): ?int
+    {
+        if (! $this->ended_at) {
+            return null; // 무제한
+        }
+
+        if ($this->is_expired) {
+            return 0;
+        }
+
+        return now()->diffInDays($this->ended_at, false);
+    }
+
+    /**
+     * 유효 여부
+     */
+    public function getIsValidAttribute(): bool
+    {
+        return $this->status === self::STATUS_ACTIVE && ! $this->is_expired;
+    }
+
+    /**
+     * 총 결제 금액
+     */
+    public function getTotalPaidAttribute(): float
+    {
+        return (float) $this->payments()
+            ->where('status', Payment::STATUS_COMPLETED)
+            ->sum('amount');
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    /**
+     * 구독 활성화
+     */
+    public function activate(): bool
+    {
+        if ($this->status !== self::STATUS_PENDING) {
+            return false;
+        }
+
+        $this->status = self::STATUS_ACTIVE;
+        $this->started_at = $this->started_at ?? now();
+
+        // 종료일 계산 (요금제 주기에 따라)
+        if (! $this->ended_at && $this->plan) {
+            $this->ended_at = match ($this->plan->billing_cycle) {
+                Plan::BILLING_MONTHLY => $this->started_at->copy()->addMonth(),
+                Plan::BILLING_YEARLY => $this->started_at->copy()->addYear(),
+                Plan::BILLING_LIFETIME => null,
+                default => $this->started_at->copy()->addMonth(),
+            };
+        }
+
+        return $this->save();
+    }
+
+    /**
+     * 구독 갱신
+     */
+    public function renew(?Carbon $newEndDate = null): bool
+    {
+        if ($this->status !== self::STATUS_ACTIVE) {
+            return false;
+        }
+
+        if ($newEndDate) {
+            $this->ended_at = $newEndDate;
+        } elseif ($this->plan) {
+            $baseDate = $this->ended_at ?? now();
+            $this->ended_at = match ($this->plan->billing_cycle) {
+                Plan::BILLING_MONTHLY => $baseDate->copy()->addMonth(),
+                Plan::BILLING_YEARLY => $baseDate->copy()->addYear(),
+                Plan::BILLING_LIFETIME => null,
+                default => $baseDate->copy()->addMonth(),
+            };
+        }
+
+        return $this->save();
+    }
+
+    /**
+     * 구독 취소
+     */
+    public function cancel(?string $reason = null): bool
+    {
+        if (! in_array($this->status, [self::STATUS_ACTIVE, self::STATUS_PENDING])) {
+            return false;
+        }
+
+        $this->status = self::STATUS_CANCELLED;
+        $this->cancelled_at = now();
+        $this->cancel_reason = $reason;
+
+        return $this->save();
+    }
+
+    /**
+     * 구독 일시정지
+     */
+    public function suspend(): bool
+    {
+        if ($this->status !== self::STATUS_ACTIVE) {
+            return false;
+        }
+
+        $this->status = self::STATUS_SUSPENDED;
+
+        return $this->save();
+    }
+
+    /**
+     * 구독 재개
+     */
+    public function resume(): bool
+    {
+        if ($this->status !== self::STATUS_SUSPENDED) {
+            return false;
+        }
+
+        $this->status = self::STATUS_ACTIVE;
+
+        return $this->save();
+    }
+
+    /**
+     * 취소 가능 여부
+     */
+    public function isCancellable(): bool
+    {
+        return in_array($this->status, [self::STATUS_ACTIVE, self::STATUS_PENDING]);
+    }
 }
diff --git a/app/Services/PaymentService.php b/app/Services/PaymentService.php
new file mode 100644
index 0000000..12ae5c3
--- /dev/null
+++ b/app/Services/PaymentService.php
@@ -0,0 +1,276 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\Payment;
+use App\Models\Tenants\Subscription;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+class PaymentService extends Service
+{
+    // =========================================================================
+    // 결제 목록/상세
+    // =========================================================================
+
+    /**
+     * 결제 목록
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        // 테넌트의 구독에 속한 결제만 조회
+        $subscriptionIds = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->pluck('id');
+
+        $query = Payment::query()
+            ->whereIn('subscription_id', $subscriptionIds)
+            ->with(['subscription.plan:id,name,code']);
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->ofStatus($params['status']);
+        }
+
+        // 결제 수단 필터
+        if (! empty($params['payment_method'])) {
+            $query->ofMethod($params['payment_method']);
+        }
+
+        // 날짜 범위 필터
+        $query->betweenDates(
+            $params['start_date'] ?? null,
+            $params['end_date'] ?? null
+        );
+
+        // 검색 (거래 ID, 메모)
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('transaction_id', 'like', "%{$search}%")
+                    ->orWhere('memo', 'like', "%{$search}%");
+            });
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'created_at';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+        $query->orderBy($sortBy, $sortDir);
+
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 결제 상세
+     */
+    public function show(int $id): Payment
+    {
+        $tenantId = $this->tenantId();
+
+        // 테넌트 검증을 위해 구독 통해 조회
+        $subscriptionIds = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->pluck('id');
+
+        return Payment::query()
+            ->whereIn('subscription_id', $subscriptionIds)
+            ->with(['subscription.plan'])
+            ->findOrFail($id);
+    }
+
+    /**
+     * 결제 요약 통계
+     */
+    public function summary(array $params = []): array
+    {
+        $tenantId = $this->tenantId();
+
+        $subscriptionIds = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->pluck('id');
+
+        $query = Payment::query()
+            ->whereIn('subscription_id', $subscriptionIds);
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date']) || ! empty($params['end_date'])) {
+            $query->betweenDates(
+                $params['start_date'] ?? null,
+                $params['end_date'] ?? null
+            );
+        }
+
+        $stats = $query->selectRaw('
+            COUNT(*) as total_count,
+            SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as completed_count,
+            SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as pending_count,
+            SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as failed_count,
+            SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as cancelled_count,
+            SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as refunded_count,
+            SUM(CASE WHEN status = ? THEN amount ELSE 0 END) as total_completed_amount,
+            SUM(CASE WHEN status = ? THEN amount ELSE 0 END) as total_refunded_amount
+        ', [
+            Payment::STATUS_COMPLETED,
+            Payment::STATUS_PENDING,
+            Payment::STATUS_FAILED,
+            Payment::STATUS_CANCELLED,
+            Payment::STATUS_REFUNDED,
+            Payment::STATUS_COMPLETED,
+            Payment::STATUS_REFUNDED,
+        ])->first();
+
+        // 결제 수단별 집계
+        $byMethod = Payment::query()
+            ->whereIn('subscription_id', $subscriptionIds)
+            ->completed()
+            ->selectRaw('payment_method, COUNT(*) as count, SUM(amount) as total_amount')
+            ->groupBy('payment_method')
+            ->get()
+            ->keyBy('payment_method')
+            ->map(fn ($item) => [
+                'count' => (int) $item->count,
+                'total_amount' => (float) $item->total_amount,
+            ])
+            ->toArray();
+
+        return [
+            'total_count' => (int) $stats->total_count,
+            'completed_count' => (int) $stats->completed_count,
+            'pending_count' => (int) $stats->pending_count,
+            'failed_count' => (int) $stats->failed_count,
+            'cancelled_count' => (int) $stats->cancelled_count,
+            'refunded_count' => (int) $stats->refunded_count,
+            'total_completed_amount' => (float) $stats->total_completed_amount,
+            'total_refunded_amount' => (float) $stats->total_refunded_amount,
+            'net_amount' => (float) ($stats->total_completed_amount - $stats->total_refunded_amount),
+            'by_method' => $byMethod,
+        ];
+    }
+
+    // =========================================================================
+    // 결제 처리
+    // =========================================================================
+
+    /**
+     * 결제 생성 (수동)
+     */
+    public function store(array $data): Payment
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        // 구독 확인
+        $subscription = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($data['subscription_id']);
+
+        return DB::transaction(function () use ($data, $subscription, $userId) {
+            $payment = Payment::create([
+                'subscription_id' => $subscription->id,
+                'amount' => $data['amount'],
+                'payment_method' => $data['payment_method'] ?? Payment::METHOD_CARD,
+                'transaction_id' => $data['transaction_id'] ?? null,
+                'status' => Payment::STATUS_PENDING,
+                'memo' => $data['memo'] ?? null,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+
+            // 자동 완료 처리
+            if (! empty($data['auto_complete']) && $data['auto_complete']) {
+                $payment->complete($data['transaction_id'] ?? null);
+            }
+
+            return $payment->fresh(['subscription.plan']);
+        });
+    }
+
+    /**
+     * 결제 완료 처리
+     */
+    public function complete(int $id, ?string $transactionId = null): Payment
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $subscriptionIds = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->pluck('id');
+
+        $payment = Payment::query()
+            ->whereIn('subscription_id', $subscriptionIds)
+            ->findOrFail($id);
+
+        if (! $payment->complete($transactionId)) {
+            throw new BadRequestHttpException(__('error.payment.not_completable'));
+        }
+
+        $payment->updated_by = $userId;
+        $payment->save();
+
+        // 구독이 대기 중이면 활성화
+        $subscription = $payment->subscription;
+        if ($subscription->status === Subscription::STATUS_PENDING) {
+            $subscription->activate();
+        }
+
+        return $payment->fresh(['subscription.plan']);
+    }
+
+    /**
+     * 결제 취소
+     */
+    public function cancel(int $id, ?string $reason = null): Payment
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $subscriptionIds = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->pluck('id');
+
+        $payment = Payment::query()
+            ->whereIn('subscription_id', $subscriptionIds)
+            ->findOrFail($id);
+
+        if (! $payment->cancel($reason)) {
+            throw new BadRequestHttpException(__('error.payment.not_cancellable'));
+        }
+
+        $payment->updated_by = $userId;
+        $payment->save();
+
+        return $payment->fresh(['subscription.plan']);
+    }
+
+    /**
+     * 환불 처리
+     */
+    public function refund(int $id, ?string $reason = null): Payment
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $subscriptionIds = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->pluck('id');
+
+        $payment = Payment::query()
+            ->whereIn('subscription_id', $subscriptionIds)
+            ->findOrFail($id);
+
+        if (! $payment->refund($reason)) {
+            throw new BadRequestHttpException(__('error.payment.not_refundable'));
+        }
+
+        $payment->updated_by = $userId;
+        $payment->save();
+
+        return $payment->fresh(['subscription.plan']);
+    }
+}
diff --git a/app/Services/PlanService.php b/app/Services/PlanService.php
new file mode 100644
index 0000000..921be34
--- /dev/null
+++ b/app/Services/PlanService.php
@@ -0,0 +1,164 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\Plan;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Database\Eloquent\Collection;
+
+class PlanService extends Service
+{
+    // =========================================================================
+    // 요금제 목록/상세
+    // =========================================================================
+
+    /**
+     * 요금제 목록 (관리자용)
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $query = Plan::query();
+
+        // 활성 상태 필터
+        if (isset($params['is_active'])) {
+            $query->where('is_active', (bool) $params['is_active']);
+        }
+
+        // 결제 주기 필터
+        if (! empty($params['billing_cycle'])) {
+            $query->ofCycle($params['billing_cycle']);
+        }
+
+        // 검색 (이름, 코드, 설명)
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                    ->orWhere('code', 'like', "%{$search}%")
+                    ->orWhere('description', 'like', "%{$search}%");
+            });
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'price';
+        $sortDir = $params['sort_dir'] ?? 'asc';
+        $query->orderBy($sortBy, $sortDir);
+
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 활성 요금제 목록 (공개용)
+     */
+    public function active(): Collection
+    {
+        return Plan::active()
+            ->orderBy('price', 'asc')
+            ->get();
+    }
+
+    /**
+     * 요금제 상세
+     */
+    public function show(int $id): Plan
+    {
+        return Plan::query()
+            ->withCount(['subscriptions as active_subscriptions_count' => function ($q) {
+                $q->where('status', 'active');
+            }])
+            ->findOrFail($id);
+    }
+
+    // =========================================================================
+    // 요금제 생성/수정/삭제
+    // =========================================================================
+
+    /**
+     * 요금제 생성
+     */
+    public function store(array $data): Plan
+    {
+        $userId = $this->apiUserId();
+
+        return Plan::create([
+            'name' => $data['name'],
+            'code' => $data['code'],
+            'description' => $data['description'] ?? null,
+            'price' => $data['price'],
+            'billing_cycle' => $data['billing_cycle'] ?? Plan::BILLING_MONTHLY,
+            'features' => $data['features'] ?? null,
+            'is_active' => $data['is_active'] ?? true,
+            'created_by' => $userId,
+            'updated_by' => $userId,
+        ]);
+    }
+
+    /**
+     * 요금제 수정
+     */
+    public function update(int $id, array $data): Plan
+    {
+        $userId = $this->apiUserId();
+
+        $plan = Plan::findOrFail($id);
+
+        $plan->fill([
+            'name' => $data['name'] ?? $plan->name,
+            'code' => $data['code'] ?? $plan->code,
+            'description' => $data['description'] ?? $plan->description,
+            'price' => $data['price'] ?? $plan->price,
+            'billing_cycle' => $data['billing_cycle'] ?? $plan->billing_cycle,
+            'features' => $data['features'] ?? $plan->features,
+            'is_active' => $data['is_active'] ?? $plan->is_active,
+            'updated_by' => $userId,
+        ]);
+
+        $plan->save();
+
+        return $plan->fresh();
+    }
+
+    /**
+     * 요금제 삭제
+     */
+    public function destroy(int $id): bool
+    {
+        $userId = $this->apiUserId();
+
+        $plan = Plan::findOrFail($id);
+
+        // 활성 구독이 있으면 삭제 불가
+        $activeCount = $plan->subscriptions()
+            ->whereIn('status', ['active', 'pending'])
+            ->count();
+
+        if ($activeCount > 0) {
+            throw new \Symfony\Component\HttpKernel\Exception\BadRequestHttpException(
+                __('error.plan.has_active_subscriptions')
+            );
+        }
+
+        $plan->deleted_by = $userId;
+        $plan->save();
+        $plan->delete();
+
+        return true;
+    }
+
+    /**
+     * 요금제 활성/비활성 토글
+     */
+    public function toggle(int $id): Plan
+    {
+        $userId = $this->apiUserId();
+
+        $plan = Plan::findOrFail($id);
+        $plan->is_active = ! $plan->is_active;
+        $plan->updated_by = $userId;
+        $plan->save();
+
+        return $plan;
+    }
+}
diff --git a/app/Services/SubscriptionService.php b/app/Services/SubscriptionService.php
new file mode 100644
index 0000000..59b76db
--- /dev/null
+++ b/app/Services/SubscriptionService.php
@@ -0,0 +1,297 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\Payment;
+use App\Models\Tenants\Plan;
+use App\Models\Tenants\Subscription;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+class SubscriptionService extends Service
+{
+    // =========================================================================
+    // 구독 목록/상세
+    // =========================================================================
+
+    /**
+     * 구독 목록
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['plan:id,name,code,price,billing_cycle']);
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 유효한 구독만
+        if (! empty($params['valid_only']) && $params['valid_only']) {
+            $query->valid();
+        }
+
+        // 만료 예정 (N일 이내)
+        if (! empty($params['expiring_within'])) {
+            $query->expiringWithin((int) $params['expiring_within']);
+        }
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('started_at', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('started_at', '<=', $params['end_date']);
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'started_at';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+        $query->orderBy($sortBy, $sortDir);
+
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 현재 활성 구독
+     */
+    public function current(): ?Subscription
+    {
+        $tenantId = $this->tenantId();
+
+        return Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->valid()
+            ->with(['plan', 'payments' => function ($q) {
+                $q->completed()->orderBy('paid_at', 'desc')->limit(5);
+            }])
+            ->orderBy('started_at', 'desc')
+            ->first();
+    }
+
+    /**
+     * 구독 상세
+     */
+    public function show(int $id): Subscription
+    {
+        $tenantId = $this->tenantId();
+
+        return Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->with([
+                'plan',
+                'payments' => function ($q) {
+                    $q->orderBy('paid_at', 'desc');
+                },
+            ])
+            ->findOrFail($id);
+    }
+
+    // =========================================================================
+    // 구독 생성/취소
+    // =========================================================================
+
+    /**
+     * 구독 생성 (결제 포함)
+     */
+    public function store(array $data): Subscription
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        // 요금제 확인
+        $plan = Plan::active()->findOrFail($data['plan_id']);
+
+        // 이미 활성 구독이 있는지 확인
+        $existingSubscription = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->valid()
+            ->first();
+
+        if ($existingSubscription) {
+            throw new BadRequestHttpException(__('error.subscription.already_active'));
+        }
+
+        return DB::transaction(function () use ($data, $plan, $tenantId, $userId) {
+            // 구독 생성
+            $subscription = Subscription::create([
+                'tenant_id' => $tenantId,
+                'plan_id' => $plan->id,
+                'started_at' => $data['started_at'] ?? now(),
+                'status' => Subscription::STATUS_PENDING,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+
+            // 결제 생성 (무료 요금제가 아닌 경우)
+            if ($plan->price > 0) {
+                $payment = Payment::create([
+                    'subscription_id' => $subscription->id,
+                    'amount' => $plan->price,
+                    'payment_method' => $data['payment_method'] ?? Payment::METHOD_CARD,
+                    'status' => Payment::STATUS_PENDING,
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                ]);
+
+                // 결제 완료 처리 (실제 PG 연동 시 수정 필요)
+                if (! empty($data['auto_complete']) && $data['auto_complete']) {
+                    $payment->complete($data['transaction_id'] ?? null);
+
+                    // 구독 활성화
+                    $subscription->activate();
+                }
+            } else {
+                // 무료 요금제는 바로 활성화
+                Payment::create([
+                    'subscription_id' => $subscription->id,
+                    'amount' => 0,
+                    'payment_method' => Payment::METHOD_FREE,
+                    'status' => Payment::STATUS_COMPLETED,
+                    'paid_at' => now(),
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                ]);
+
+                $subscription->activate();
+            }
+
+            return $subscription->fresh(['plan', 'payments']);
+        });
+    }
+
+    /**
+     * 구독 취소
+     */
+    public function cancel(int $id, ?string $reason = null): Subscription
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $subscription = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $subscription->isCancellable()) {
+            throw new BadRequestHttpException(__('error.subscription.not_cancellable'));
+        }
+
+        $subscription->cancel($reason);
+        $subscription->updated_by = $userId;
+        $subscription->save();
+
+        return $subscription->fresh(['plan']);
+    }
+
+    /**
+     * 구독 갱신
+     */
+    public function renew(int $id, array $data = []): Subscription
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $subscription = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if ($subscription->status !== Subscription::STATUS_ACTIVE) {
+            throw new BadRequestHttpException(__('error.subscription.not_renewable'));
+        }
+
+        return DB::transaction(function () use ($subscription, $data, $userId) {
+            $plan = $subscription->plan;
+
+            // 결제 생성
+            if ($plan->price > 0) {
+                $payment = Payment::create([
+                    'subscription_id' => $subscription->id,
+                    'amount' => $plan->price,
+                    'payment_method' => $data['payment_method'] ?? Payment::METHOD_CARD,
+                    'status' => Payment::STATUS_PENDING,
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                ]);
+
+                // 결제 완료 처리
+                if (! empty($data['auto_complete']) && $data['auto_complete']) {
+                    $payment->complete($data['transaction_id'] ?? null);
+                    $subscription->renew();
+                }
+            } else {
+                // 무료 갱신
+                Payment::create([
+                    'subscription_id' => $subscription->id,
+                    'amount' => 0,
+                    'payment_method' => Payment::METHOD_FREE,
+                    'status' => Payment::STATUS_COMPLETED,
+                    'paid_at' => now(),
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                ]);
+
+                $subscription->renew();
+            }
+
+            $subscription->updated_by = $userId;
+            $subscription->save();
+
+            return $subscription->fresh(['plan', 'payments']);
+        });
+    }
+
+    // =========================================================================
+    // 구독 상태 관리
+    // =========================================================================
+
+    /**
+     * 구독 일시정지
+     */
+    public function suspend(int $id): Subscription
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $subscription = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $subscription->suspend()) {
+            throw new BadRequestHttpException(__('error.subscription.not_suspendable'));
+        }
+
+        $subscription->updated_by = $userId;
+        $subscription->save();
+
+        return $subscription->fresh(['plan']);
+    }
+
+    /**
+     * 구독 재개
+     */
+    public function resume(int $id): Subscription
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $subscription = Subscription::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $subscription->resume()) {
+            throw new BadRequestHttpException(__('error.subscription.not_resumable'));
+        }
+
+        $subscription->updated_by = $userId;
+        $subscription->save();
+
+        return $subscription->fresh(['plan']);
+    }
+}
diff --git a/app/Swagger/v1/PaymentApi.php b/app/Swagger/v1/PaymentApi.php
new file mode 100644
index 0000000..73cb85c
--- /dev/null
+++ b/app/Swagger/v1/PaymentApi.php
@@ -0,0 +1,364 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="Payments", description="결제 관리")
+ *
+ * @OA\Schema(
+ *     schema="Payment",
+ *     type="object",
+ *     description="결제 정보",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="결제 ID"),
+ *     @OA\Property(property="subscription_id", type="integer", example=1, description="구독 ID"),
+ *     @OA\Property(property="amount", type="number", format="float", example=29000, description="결제 금액"),
+ *     @OA\Property(property="payment_method", type="string", enum={"card","bank","virtual","cash","free"}, example="card", description="결제 수단"),
+ *     @OA\Property(property="payment_method_label", type="string", example="카드", description="결제 수단 라벨"),
+ *     @OA\Property(property="transaction_id", type="string", example="TXN123456789", nullable=true, description="PG 거래 ID"),
+ *     @OA\Property(property="paid_at", type="string", format="date-time", example="2025-01-15T10:30:00", nullable=true, description="결제일시"),
+ *     @OA\Property(property="status", type="string", enum={"pending","completed","failed","cancelled","refunded"}, example="completed", description="상태"),
+ *     @OA\Property(property="status_label", type="string", example="완료", description="상태 라벨"),
+ *     @OA\Property(property="memo", type="string", example="정기 결제", nullable=true, description="메모"),
+ *     @OA\Property(property="formatted_amount", type="string", example="29,000원", description="포맷된 금액"),
+ *     @OA\Property(property="is_completed", type="boolean", example=true, description="완료 여부"),
+ *     @OA\Property(property="is_refundable", type="boolean", example=true, description="환불 가능 여부"),
+ *     @OA\Property(property="subscription", type="object", nullable=true,
+ *         @OA\Property(property="id", type="integer", example=1),
+ *         @OA\Property(property="plan", type="object",
+ *             @OA\Property(property="id", type="integer", example=1),
+ *             @OA\Property(property="name", type="string", example="스타터"),
+ *             @OA\Property(property="code", type="string", example="starter")
+ *         ),
+ *         description="구독 정보"
+ *     ),
+ *     @OA\Property(property="created_at", type="string", format="date-time"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PaymentCreateRequest",
+ *     type="object",
+ *     required={"subscription_id","amount","payment_method"},
+ *     description="결제 등록 요청 (수동)",
+ *
+ *     @OA\Property(property="subscription_id", type="integer", example=1, description="구독 ID"),
+ *     @OA\Property(property="amount", type="number", format="float", example=29000, minimum=0, description="결제 금액"),
+ *     @OA\Property(property="payment_method", type="string", enum={"card","bank","virtual","cash","free"}, example="card", description="결제 수단"),
+ *     @OA\Property(property="transaction_id", type="string", example="TXN123456789", maxLength=100, nullable=true, description="PG 거래 ID"),
+ *     @OA\Property(property="memo", type="string", example="정기 결제", maxLength=500, nullable=true, description="메모"),
+ *     @OA\Property(property="auto_complete", type="boolean", example=true, description="자동 완료 처리")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PaymentActionRequest",
+ *     type="object",
+ *     description="결제 액션 요청",
+ *
+ *     @OA\Property(property="reason", type="string", example="고객 요청", maxLength=500, nullable=true, description="사유"),
+ *     @OA\Property(property="transaction_id", type="string", example="TXN123456789", maxLength=100, nullable=true, description="PG 거래 ID")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PaymentSummary",
+ *     type="object",
+ *     description="결제 요약 통계",
+ *
+ *     @OA\Property(property="total_count", type="integer", example=50, description="전체 건수"),
+ *     @OA\Property(property="completed_count", type="integer", example=45, description="완료 건수"),
+ *     @OA\Property(property="pending_count", type="integer", example=2, description="대기 건수"),
+ *     @OA\Property(property="failed_count", type="integer", example=1, description="실패 건수"),
+ *     @OA\Property(property="cancelled_count", type="integer", example=1, description="취소 건수"),
+ *     @OA\Property(property="refunded_count", type="integer", example=1, description="환불 건수"),
+ *     @OA\Property(property="total_completed_amount", type="number", format="float", example=1305000, description="완료 총액"),
+ *     @OA\Property(property="total_refunded_amount", type="number", format="float", example=29000, description="환불 총액"),
+ *     @OA\Property(property="net_amount", type="number", format="float", example=1276000, description="순 금액"),
+ *     @OA\Property(property="by_method", type="object",
+ *         @OA\Property(property="card", type="object",
+ *             @OA\Property(property="count", type="integer", example=40),
+ *             @OA\Property(property="total_amount", type="number", format="float", example=1160000)
+ *         ),
+ *         @OA\Property(property="bank", type="object",
+ *             @OA\Property(property="count", type="integer", example=5),
+ *             @OA\Property(property="total_amount", type="number", format="float", example=145000)
+ *         ),
+ *         description="결제 수단별 집계"
+ *     )
+ * )
+ */
+class PaymentApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/payments",
+     *     tags={"Payments"},
+     *     summary="결제 목록 조회",
+     *     description="테넌트의 결제 목록을 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="status", in="query", description="상태 필터", @OA\Schema(type="string", enum={"pending","completed","failed","cancelled","refunded"})),
+     *     @OA\Parameter(name="payment_method", in="query", description="결제 수단", @OA\Schema(type="string", enum={"card","bank","virtual","cash","free"})),
+     *     @OA\Parameter(name="start_date", in="query", description="시작일 (결제일 기준)", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="end_date", in="query", description="종료일 (결제일 기준)", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="search", in="query", description="검색어 (거래ID, 메모)", @OA\Schema(type="string", maxLength=100)),
+     *     @OA\Parameter(name="sort_by", in="query", description="정렬 기준", @OA\Schema(type="string", enum={"created_at","paid_at","amount"}, default="created_at")),
+     *     @OA\Parameter(name="sort_dir", in="query", description="정렬 방향", @OA\Schema(type="string", enum={"asc","desc"}, default="desc")),
+     *     @OA\Parameter(ref="#/components/parameters/Page"),
+     *     @OA\Parameter(ref="#/components/parameters/Size"),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(
+     *                         property="data",
+     *                         type="object",
+     *                         @OA\Property(property="current_page", type="integer", example=1),
+     *                         @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/Payment")),
+     *                         @OA\Property(property="per_page", type="integer", example=20),
+     *                         @OA\Property(property="total", type="integer", example=50)
+     *                     )
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/payments/summary",
+     *     tags={"Payments"},
+     *     summary="결제 요약 통계",
+     *     description="테넌트의 결제 요약 통계를 조회합니다.",
+     *     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\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/PaymentSummary")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function summary() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/payments/{id}",
+     *     tags={"Payments"},
+     *     summary="결제 상세 조회",
+     *     description="결제 상세 정보를 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="결제 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Payment")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="결제 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/payments",
+     *     tags={"Payments"},
+     *     summary="결제 등록 (수동)",
+     *     description="수동으로 결제를 등록합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PaymentCreateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=201,
+     *         description="등록 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Payment")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="구독 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function store() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/payments/{id}/complete",
+     *     tags={"Payments"},
+     *     summary="결제 완료 처리",
+     *     description="대기 중인 결제를 완료 처리합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="결제 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=false,
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="transaction_id", type="string", example="TXN123456789", description="PG 거래 ID")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="완료 처리 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Payment")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="완료 처리 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="결제 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function complete() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/payments/{id}/cancel",
+     *     tags={"Payments"},
+     *     summary="결제 취소",
+     *     description="결제를 취소합니다. 대기(pending) 또는 완료(completed) 상태에서만 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="결제 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=false,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PaymentActionRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="취소 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Payment")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="취소 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="결제 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function cancel() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/payments/{id}/refund",
+     *     tags={"Payments"},
+     *     summary="환불 처리",
+     *     description="완료된 결제를 환불 처리합니다. 완료(completed) 상태에서만 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="결제 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=false,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PaymentActionRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="환불 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Payment")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="환불 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="결제 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function refund() {}
+}
diff --git a/app/Swagger/v1/PlanApi.php b/app/Swagger/v1/PlanApi.php
new file mode 100644
index 0000000..58b76a0
--- /dev/null
+++ b/app/Swagger/v1/PlanApi.php
@@ -0,0 +1,303 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="Plans", description="요금제 관리")
+ *
+ * @OA\Schema(
+ *     schema="Plan",
+ *     type="object",
+ *     description="요금제 정보",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="요금제 ID"),
+ *     @OA\Property(property="name", type="string", example="스타터", description="요금제명"),
+ *     @OA\Property(property="code", type="string", example="starter", description="요금제 코드"),
+ *     @OA\Property(property="description", type="string", example="기본 기능을 제공하는 요금제입니다.", nullable=true, description="설명"),
+ *     @OA\Property(property="price", type="number", format="float", example=29000, description="가격"),
+ *     @OA\Property(property="billing_cycle", type="string", enum={"monthly","yearly","lifetime"}, example="monthly", description="결제 주기"),
+ *     @OA\Property(property="billing_cycle_label", type="string", example="월간", description="결제 주기 라벨"),
+ *     @OA\Property(property="features", type="array", @OA\Items(type="string"), example={"사용자 5명","저장공간 10GB"}, nullable=true, description="기능 목록"),
+ *     @OA\Property(property="is_active", type="boolean", example=true, description="활성 여부"),
+ *     @OA\Property(property="formatted_price", type="string", example="29,000원", description="포맷된 가격"),
+ *     @OA\Property(property="active_subscriptions_count", type="integer", example=15, description="활성 구독 수"),
+ *     @OA\Property(property="created_at", type="string", format="date-time"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PlanCreateRequest",
+ *     type="object",
+ *     required={"name","code","price","billing_cycle"},
+ *     description="요금제 등록 요청",
+ *
+ *     @OA\Property(property="name", type="string", example="스타터", maxLength=100, description="요금제명"),
+ *     @OA\Property(property="code", type="string", example="starter", maxLength=50, description="요금제 코드 (unique)"),
+ *     @OA\Property(property="description", type="string", example="기본 기능을 제공하는 요금제입니다.", maxLength=500, nullable=true, description="설명"),
+ *     @OA\Property(property="price", type="number", format="float", example=29000, minimum=0, description="가격"),
+ *     @OA\Property(property="billing_cycle", type="string", enum={"monthly","yearly","lifetime"}, example="monthly", description="결제 주기"),
+ *     @OA\Property(property="features", type="array", @OA\Items(type="string", maxLength=200), example={"사용자 5명","저장공간 10GB"}, nullable=true, description="기능 목록"),
+ *     @OA\Property(property="is_active", type="boolean", example=true, description="활성 여부")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PlanUpdateRequest",
+ *     type="object",
+ *     description="요금제 수정 요청",
+ *
+ *     @OA\Property(property="name", type="string", example="스타터", maxLength=100, description="요금제명"),
+ *     @OA\Property(property="code", type="string", example="starter", maxLength=50, description="요금제 코드"),
+ *     @OA\Property(property="description", type="string", example="기본 기능을 제공하는 요금제입니다.", maxLength=500, nullable=true, description="설명"),
+ *     @OA\Property(property="price", type="number", format="float", example=29000, minimum=0, description="가격"),
+ *     @OA\Property(property="billing_cycle", type="string", enum={"monthly","yearly","lifetime"}, example="monthly", description="결제 주기"),
+ *     @OA\Property(property="features", type="array", @OA\Items(type="string", maxLength=200), nullable=true, description="기능 목록"),
+ *     @OA\Property(property="is_active", type="boolean", description="활성 여부")
+ * )
+ */
+class PlanApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/plans",
+     *     tags={"Plans"},
+     *     summary="요금제 목록 조회",
+     *     description="요금제 목록을 조회합니다. (관리자용)",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="is_active", in="query", description="활성 상태 필터", @OA\Schema(type="boolean")),
+     *     @OA\Parameter(name="billing_cycle", in="query", description="결제 주기", @OA\Schema(type="string", enum={"monthly","yearly","lifetime"})),
+     *     @OA\Parameter(name="search", in="query", description="검색어 (이름, 코드, 설명)", @OA\Schema(type="string", maxLength=100)),
+     *     @OA\Parameter(name="sort_by", in="query", description="정렬 기준", @OA\Schema(type="string", enum={"price","name","created_at"}, default="price")),
+     *     @OA\Parameter(name="sort_dir", in="query", description="정렬 방향", @OA\Schema(type="string", enum={"asc","desc"}, default="asc")),
+     *     @OA\Parameter(ref="#/components/parameters/Page"),
+     *     @OA\Parameter(ref="#/components/parameters/Size"),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(
+     *                         property="data",
+     *                         type="object",
+     *                         @OA\Property(property="current_page", type="integer", example=1),
+     *                         @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/Plan")),
+     *                         @OA\Property(property="per_page", type="integer", example=20),
+     *                         @OA\Property(property="total", type="integer", example=5)
+     *                     )
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/plans/active",
+     *     tags={"Plans"},
+     *     summary="활성 요금제 목록",
+     *     description="활성화된 요금제 목록을 조회합니다. (공개용)",
+     *     security={{"ApiKeyAuth":{}}},
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/Plan"))
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function active() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/plans",
+     *     tags={"Plans"},
+     *     summary="요금제 등록",
+     *     description="새로운 요금제를 등록합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PlanCreateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=201,
+     *         description="등록 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Plan")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=422, description="유효성 검증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function store() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/plans/{id}",
+     *     tags={"Plans"},
+     *     summary="요금제 상세 조회",
+     *     description="요금제 상세 정보를 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="요금제 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Plan")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="요금제 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/plans/{id}",
+     *     tags={"Plans"},
+     *     summary="요금제 수정",
+     *     description="요금제 정보를 수정합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="요금제 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PlanUpdateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="수정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Plan")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="요금제 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=422, description="유효성 검증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function update() {}
+
+    /**
+     * @OA\Delete(
+     *     path="/api/v1/plans/{id}",
+     *     tags={"Plans"},
+     *     summary="요금제 삭제",
+     *     description="요금제를 삭제합니다. 활성 구독이 있으면 삭제할 수 없습니다. (Soft Delete)",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="요금제 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="삭제 성공",
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/ApiResponse")
+     *     ),
+     *
+     *     @OA\Response(response=400, description="활성 구독 존재", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="요금제 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function destroy() {}
+
+    /**
+     * @OA\Patch(
+     *     path="/api/v1/plans/{id}/toggle",
+     *     tags={"Plans"},
+     *     summary="요금제 활성/비활성 토글",
+     *     description="요금제의 활성 상태를 토글합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="요금제 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="토글 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Plan")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="요금제 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function toggle() {}
+}
diff --git a/app/Swagger/v1/SubscriptionApi.php b/app/Swagger/v1/SubscriptionApi.php
new file mode 100644
index 0000000..646f183
--- /dev/null
+++ b/app/Swagger/v1/SubscriptionApi.php
@@ -0,0 +1,362 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="Subscriptions", description="구독 관리")
+ *
+ * @OA\Schema(
+ *     schema="Subscription",
+ *     type="object",
+ *     description="구독 정보",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="구독 ID"),
+ *     @OA\Property(property="tenant_id", type="integer", example=1, description="테넌트 ID"),
+ *     @OA\Property(property="plan_id", type="integer", example=1, description="요금제 ID"),
+ *     @OA\Property(property="started_at", type="string", format="date-time", example="2025-01-01T00:00:00", description="시작일"),
+ *     @OA\Property(property="ended_at", type="string", format="date-time", example="2025-02-01T00:00:00", nullable=true, description="종료일"),
+ *     @OA\Property(property="status", type="string", enum={"pending","active","cancelled","expired","suspended"}, example="active", description="상태"),
+ *     @OA\Property(property="status_label", type="string", example="활성", description="상태 라벨"),
+ *     @OA\Property(property="cancelled_at", type="string", format="date-time", nullable=true, description="취소일"),
+ *     @OA\Property(property="cancel_reason", type="string", nullable=true, description="취소 사유"),
+ *     @OA\Property(property="is_expired", type="boolean", example=false, description="만료 여부"),
+ *     @OA\Property(property="is_valid", type="boolean", example=true, description="유효 여부"),
+ *     @OA\Property(property="remaining_days", type="integer", example=30, nullable=true, description="남은 일수 (무제한은 null)"),
+ *     @OA\Property(property="total_paid", type="number", format="float", example=29000, description="총 결제 금액"),
+ *     @OA\Property(property="plan", type="object", nullable=true,
+ *         @OA\Property(property="id", type="integer", example=1),
+ *         @OA\Property(property="name", type="string", example="스타터"),
+ *         @OA\Property(property="code", type="string", example="starter"),
+ *         @OA\Property(property="price", type="number", format="float", example=29000),
+ *         @OA\Property(property="billing_cycle", type="string", example="monthly"),
+ *         description="요금제 정보"
+ *     ),
+ *     @OA\Property(property="payments", type="array", @OA\Items(ref="#/components/schemas/Payment"), nullable=true, description="결제 내역"),
+ *     @OA\Property(property="created_at", type="string", format="date-time"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="SubscriptionCreateRequest",
+ *     type="object",
+ *     required={"plan_id"},
+ *     description="구독 등록 요청",
+ *
+ *     @OA\Property(property="plan_id", type="integer", example=1, description="요금제 ID"),
+ *     @OA\Property(property="started_at", type="string", format="date", example="2025-01-01", nullable=true, description="시작일 (미지정 시 현재)"),
+ *     @OA\Property(property="payment_method", type="string", enum={"card","bank","virtual","cash","free"}, example="card", description="결제 수단"),
+ *     @OA\Property(property="transaction_id", type="string", example="TXN123456", nullable=true, description="PG 거래 ID"),
+ *     @OA\Property(property="auto_complete", type="boolean", example=true, description="자동 결제 완료 처리")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="SubscriptionCancelRequest",
+ *     type="object",
+ *     description="구독 취소 요청",
+ *
+ *     @OA\Property(property="reason", type="string", example="서비스 불만족", maxLength=500, nullable=true, description="취소 사유")
+ * )
+ */
+class SubscriptionApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/subscriptions",
+     *     tags={"Subscriptions"},
+     *     summary="구독 목록 조회",
+     *     description="테넌트의 구독 목록을 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="status", in="query", description="상태 필터", @OA\Schema(type="string", enum={"pending","active","cancelled","expired","suspended"})),
+     *     @OA\Parameter(name="valid_only", in="query", description="유효한 구독만", @OA\Schema(type="boolean")),
+     *     @OA\Parameter(name="expiring_within", in="query", description="N일 이내 만료 예정", @OA\Schema(type="integer", minimum=1, maximum=365)),
+     *     @OA\Parameter(name="start_date", in="query", description="시작일 (시작일 기준)", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="end_date", in="query", description="종료일 (시작일 기준)", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="sort_by", in="query", description="정렬 기준", @OA\Schema(type="string", enum={"started_at","ended_at","created_at"}, default="started_at")),
+     *     @OA\Parameter(name="sort_dir", in="query", description="정렬 방향", @OA\Schema(type="string", enum={"asc","desc"}, default="desc")),
+     *     @OA\Parameter(ref="#/components/parameters/Page"),
+     *     @OA\Parameter(ref="#/components/parameters/Size"),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(
+     *                         property="data",
+     *                         type="object",
+     *                         @OA\Property(property="current_page", type="integer", example=1),
+     *                         @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/Subscription")),
+     *                         @OA\Property(property="per_page", type="integer", example=20),
+     *                         @OA\Property(property="total", type="integer", example=10)
+     *                     )
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/subscriptions/current",
+     *     tags={"Subscriptions"},
+     *     summary="현재 활성 구독 조회",
+     *     description="테넌트의 현재 활성 구독을 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Subscription", nullable=true)
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function current() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/subscriptions",
+     *     tags={"Subscriptions"},
+     *     summary="구독 등록",
+     *     description="새로운 구독을 등록합니다. 이미 활성 구독이 있으면 등록할 수 없습니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/SubscriptionCreateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=201,
+     *         description="등록 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Subscription")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="이미 활성 구독 존재", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="요금제 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function store() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/subscriptions/{id}",
+     *     tags={"Subscriptions"},
+     *     summary="구독 상세 조회",
+     *     description="구독 상세 정보를 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="구독 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Subscription")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="구독 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/subscriptions/{id}/cancel",
+     *     tags={"Subscriptions"},
+     *     summary="구독 취소",
+     *     description="구독을 취소합니다. 활성(active) 또는 대기(pending) 상태에서만 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="구독 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=false,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/SubscriptionCancelRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="취소 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Subscription")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="취소 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="구독 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function cancel() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/subscriptions/{id}/renew",
+     *     tags={"Subscriptions"},
+     *     summary="구독 갱신",
+     *     description="구독을 갱신합니다. 활성(active) 상태에서만 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="구독 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=false,
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="payment_method", type="string", enum={"card","bank","virtual","cash","free"}, example="card"),
+     *             @OA\Property(property="transaction_id", type="string", example="TXN654321"),
+     *             @OA\Property(property="auto_complete", type="boolean", example=true)
+     *         )
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="갱신 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Subscription")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="갱신 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="구독 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function renew() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/subscriptions/{id}/suspend",
+     *     tags={"Subscriptions"},
+     *     summary="구독 일시정지",
+     *     description="구독을 일시정지합니다. 활성(active) 상태에서만 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="구독 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="일시정지 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Subscription")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="일시정지 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="구독 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function suspend() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/subscriptions/{id}/resume",
+     *     tags={"Subscriptions"},
+     *     summary="구독 재개",
+     *     description="일시정지된 구독을 재개합니다. 일시정지(suspended) 상태에서만 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="구독 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="재개 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Subscription")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="재개 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="구독 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function resume() {}
+}
diff --git a/database/migrations/2025_12_18_120001_create_loans_table.php b/database/migrations/2025_12_18_120001_create_loans_table.php
index 304ac11..a6ade2e 100644
--- a/database/migrations/2025_12_18_120001_create_loans_table.php
+++ b/database/migrations/2025_12_18_120001_create_loans_table.php
@@ -41,4 +41,4 @@ public function down(): void
     {
         Schema::dropIfExists('loans');
     }
-};
\ No newline at end of file
+};
diff --git a/database/migrations/2025_12_18_200001_create_barobill_settings_table.php b/database/migrations/2025_12_18_200001_create_barobill_settings_table.php
index 59dc337..8d9fce0 100644
--- a/database/migrations/2025_12_18_200001_create_barobill_settings_table.php
+++ b/database/migrations/2025_12_18_200001_create_barobill_settings_table.php
@@ -43,4 +43,4 @@ public function down(): void
     {
         Schema::dropIfExists('barobill_settings');
     }
-};
\ No newline at end of file
+};
diff --git a/database/migrations/2025_12_18_200002_create_tax_invoices_table.php b/database/migrations/2025_12_18_200002_create_tax_invoices_table.php
index e060a95..27a0d40 100644
--- a/database/migrations/2025_12_18_200002_create_tax_invoices_table.php
+++ b/database/migrations/2025_12_18_200002_create_tax_invoices_table.php
@@ -86,4 +86,4 @@ public function down(): void
     {
         Schema::dropIfExists('tax_invoices');
     }
-};
\ No newline at end of file
+};
diff --git a/routes/api.php b/routes/api.php
index 3b426a9..698d281 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -9,6 +9,7 @@
 use App\Http\Controllers\Api\V1\ApprovalLineController;
 use App\Http\Controllers\Api\V1\AttendanceController;
 use App\Http\Controllers\Api\V1\BankAccountController;
+use App\Http\Controllers\Api\V1\BarobillSettingController;
 use App\Http\Controllers\Api\V1\BoardController;
 use App\Http\Controllers\Api\V1\CardController;
 use App\Http\Controllers\Api\V1\CategoryController;
@@ -38,8 +39,8 @@
 use App\Http\Controllers\Api\V1\ItemMaster\ItemFieldController;
 use App\Http\Controllers\Api\V1\ItemMaster\ItemMasterController;
 use App\Http\Controllers\Api\V1\ItemMaster\ItemPageController;
-use App\Http\Controllers\Api\V1\ItemMaster\ItemSectionController;
 // use App\Http\Controllers\Api\V1\MaterialController; // REMOVED: materials 테이블 삭제됨
+use App\Http\Controllers\Api\V1\ItemMaster\ItemSectionController;
 use App\Http\Controllers\Api\V1\ItemMaster\SectionTemplateController;
 use App\Http\Controllers\Api\V1\ItemMaster\UnitOptionController;
 use App\Http\Controllers\Api\V1\ItemsBomController;
@@ -49,10 +50,12 @@
 use App\Http\Controllers\Api\V1\LoanController;
 use App\Http\Controllers\Api\V1\MenuController;
 use App\Http\Controllers\Api\V1\ModelSetController;
+use App\Http\Controllers\Api\V1\PaymentController;
+use App\Http\Controllers\Api\V1\PayrollController;
 // use App\Http\Controllers\Api\V1\ProductBomItemController; // REMOVED: products 테이블 삭제됨
 // use App\Http\Controllers\Api\V1\ProductController; // REMOVED: products 테이블 삭제됨
-use App\Http\Controllers\Api\V1\PayrollController;
 use App\Http\Controllers\Api\V1\PermissionController;
+use App\Http\Controllers\Api\V1\PlanController;
 use App\Http\Controllers\Api\V1\PostController;
 use App\Http\Controllers\Api\V1\PricingController;
 use App\Http\Controllers\Api\V1\PurchaseController;
@@ -65,8 +68,8 @@
 use App\Http\Controllers\Api\V1\RolePermissionController;
 use App\Http\Controllers\Api\V1\SaleController;
 use App\Http\Controllers\Api\V1\SiteController;
+use App\Http\Controllers\Api\V1\SubscriptionController;
 use App\Http\Controllers\Api\V1\TaxInvoiceController;
-use App\Http\Controllers\Api\V1\BarobillSettingController;
 // 설계 전용 (디자인 네임스페이스)
 use App\Http\Controllers\Api\V1\TenantController;
 use App\Http\Controllers\Api\V1\TenantFieldSettingController;
@@ -407,6 +410,40 @@
             Route::post('/{id}/settle', [LoanController::class, 'settle'])->whereNumber('id')->name('v1.loans.settle');
         });
 
+        // Plan API (요금제 관리)
+        Route::prefix('plans')->group(function () {
+            Route::get('', [PlanController::class, 'index'])->name('v1.plans.index');
+            Route::post('', [PlanController::class, 'store'])->name('v1.plans.store');
+            Route::get('/active', [PlanController::class, 'active'])->name('v1.plans.active');
+            Route::get('/{id}', [PlanController::class, 'show'])->whereNumber('id')->name('v1.plans.show');
+            Route::put('/{id}', [PlanController::class, 'update'])->whereNumber('id')->name('v1.plans.update');
+            Route::delete('/{id}', [PlanController::class, 'destroy'])->whereNumber('id')->name('v1.plans.destroy');
+            Route::patch('/{id}/toggle', [PlanController::class, 'toggle'])->whereNumber('id')->name('v1.plans.toggle');
+        });
+
+        // Subscription API (구독 관리)
+        Route::prefix('subscriptions')->group(function () {
+            Route::get('', [SubscriptionController::class, 'index'])->name('v1.subscriptions.index');
+            Route::post('', [SubscriptionController::class, 'store'])->name('v1.subscriptions.store');
+            Route::get('/current', [SubscriptionController::class, 'current'])->name('v1.subscriptions.current');
+            Route::get('/{id}', [SubscriptionController::class, 'show'])->whereNumber('id')->name('v1.subscriptions.show');
+            Route::post('/{id}/cancel', [SubscriptionController::class, 'cancel'])->whereNumber('id')->name('v1.subscriptions.cancel');
+            Route::post('/{id}/renew', [SubscriptionController::class, 'renew'])->whereNumber('id')->name('v1.subscriptions.renew');
+            Route::post('/{id}/suspend', [SubscriptionController::class, 'suspend'])->whereNumber('id')->name('v1.subscriptions.suspend');
+            Route::post('/{id}/resume', [SubscriptionController::class, 'resume'])->whereNumber('id')->name('v1.subscriptions.resume');
+        });
+
+        // Payment API (결제 관리)
+        Route::prefix('payments')->group(function () {
+            Route::get('', [PaymentController::class, 'index'])->name('v1.payments.index');
+            Route::post('', [PaymentController::class, 'store'])->name('v1.payments.store');
+            Route::get('/summary', [PaymentController::class, 'summary'])->name('v1.payments.summary');
+            Route::get('/{id}', [PaymentController::class, 'show'])->whereNumber('id')->name('v1.payments.show');
+            Route::post('/{id}/complete', [PaymentController::class, 'complete'])->whereNumber('id')->name('v1.payments.complete');
+            Route::post('/{id}/cancel', [PaymentController::class, 'cancel'])->whereNumber('id')->name('v1.payments.cancel');
+            Route::post('/{id}/refund', [PaymentController::class, 'refund'])->whereNumber('id')->name('v1.payments.refund');
+        });
+
         // Sale API (매출 관리)
         Route::prefix('sales')->group(function () {
             Route::get('', [SaleController::class, 'index'])->name('v1.sales.index');