diff --git a/app/Http/Controllers/Api/V1/BillController.php b/app/Http/Controllers/Api/V1/BillController.php
new file mode 100644
index 0000000..0f9a831
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/BillController.php
@@ -0,0 +1,112 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Bill\StoreBillRequest;
+use App\Http\Requests\V1\Bill\UpdateBillRequest;
+use App\Http\Requests\V1\Bill\UpdateBillStatusRequest;
+use App\Services\BillService;
+use Illuminate\Http\Request;
+
+class BillController extends Controller
+{
+    public function __construct(
+        private readonly BillService $service
+    ) {}
+
+    /**
+     * 어음 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'search',
+            'bill_type',
+            'status',
+            'client_id',
+            'is_electronic',
+            'issue_start_date',
+            'issue_end_date',
+            'maturity_start_date',
+            'maturity_end_date',
+            'sort_by',
+            'sort_dir',
+            'per_page',
+            'page',
+        ]);
+
+        $bills = $this->service->index($params);
+
+        return ApiResponse::success($bills, __('message.fetched'));
+    }
+
+    /**
+     * 어음 등록
+     */
+    public function store(StoreBillRequest $request)
+    {
+        $bill = $this->service->store($request->validated());
+
+        return ApiResponse::success($bill, __('message.created'), [], 201);
+    }
+
+    /**
+     * 어음 상세
+     */
+    public function show(int $id)
+    {
+        $bill = $this->service->show($id);
+
+        return ApiResponse::success($bill, __('message.fetched'));
+    }
+
+    /**
+     * 어음 수정
+     */
+    public function update(int $id, UpdateBillRequest $request)
+    {
+        $bill = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($bill, __('message.updated'));
+    }
+
+    /**
+     * 어음 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+
+    /**
+     * 어음 상태 변경
+     */
+    public function updateStatus(int $id, UpdateBillStatusRequest $request)
+    {
+        $bill = $this->service->updateStatus($id, $request->validated()['status']);
+
+        return ApiResponse::success($bill, __('message.updated'));
+    }
+
+    /**
+     * 어음 요약 (기간별 합계)
+     */
+    public function summary(Request $request)
+    {
+        $params = $request->only([
+            'bill_type',
+            'issue_start_date',
+            'issue_end_date',
+            'maturity_start_date',
+            'maturity_end_date',
+        ]);
+
+        $summary = $this->service->summary($params);
+
+        return ApiResponse::success($summary, __('message.fetched'));
+    }
+}
diff --git a/app/Http/Requests/V1/Bill/StoreBillRequest.php b/app/Http/Requests/V1/Bill/StoreBillRequest.php
new file mode 100644
index 0000000..01c262e
--- /dev/null
+++ b/app/Http/Requests/V1/Bill/StoreBillRequest.php
@@ -0,0 +1,67 @@
+<?php
+
+namespace App\Http\Requests\V1\Bill;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreBillRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'bill_number' => ['nullable', 'string', 'max:50'],
+            'bill_type' => ['required', 'string', 'in:received,issued'],
+            'client_id' => ['nullable', 'integer', 'exists:clients,id'],
+            'client_name' => ['nullable', 'string', 'max:100'],
+            'amount' => ['required', 'numeric', 'min:0'],
+            'issue_date' => ['required', 'date'],
+            'maturity_date' => ['required', 'date', 'after_or_equal:issue_date'],
+            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
+            'reason' => ['nullable', 'string', 'max:255'],
+            'installment_count' => ['nullable', 'integer', 'min:0'],
+            'note' => ['nullable', 'string', 'max:1000'],
+            'is_electronic' => ['nullable', 'boolean'],
+            'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+            'installments' => ['nullable', 'array'],
+            'installments.*.date' => ['required_with:installments', 'date'],
+            'installments.*.amount' => ['required_with:installments', 'numeric', 'min:0'],
+            'installments.*.note' => ['nullable', 'string', 'max:255'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'bill_type.required' => __('validation.required', ['attribute' => __('validation.attributes.bill_type')]),
+            'bill_type.in' => __('validation.in', ['attribute' => __('validation.attributes.bill_type')]),
+            'amount.required' => __('validation.required', ['attribute' => __('validation.attributes.amount')]),
+            'amount.min' => __('validation.min.numeric', ['attribute' => __('validation.attributes.amount'), 'min' => 0]),
+            'issue_date.required' => __('validation.required', ['attribute' => __('validation.attributes.issue_date')]),
+            'maturity_date.required' => __('validation.required', ['attribute' => __('validation.attributes.maturity_date')]),
+            'maturity_date.after_or_equal' => __('validation.after_or_equal', ['attribute' => __('validation.attributes.maturity_date'), 'date' => __('validation.attributes.issue_date')]),
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'bill_number' => __('validation.attributes.bill_number'),
+            'bill_type' => __('validation.attributes.bill_type'),
+            'client_id' => __('validation.attributes.client_id'),
+            'client_name' => __('validation.attributes.client_name'),
+            'amount' => __('validation.attributes.amount'),
+            'issue_date' => __('validation.attributes.issue_date'),
+            'maturity_date' => __('validation.attributes.maturity_date'),
+            'status' => __('validation.attributes.status'),
+            'reason' => __('validation.attributes.reason'),
+            'note' => __('validation.attributes.note'),
+            'is_electronic' => __('validation.attributes.is_electronic'),
+            'bank_account_id' => __('validation.attributes.bank_account_id'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Bill/UpdateBillRequest.php b/app/Http/Requests/V1/Bill/UpdateBillRequest.php
new file mode 100644
index 0000000..029da50
--- /dev/null
+++ b/app/Http/Requests/V1/Bill/UpdateBillRequest.php
@@ -0,0 +1,63 @@
+<?php
+
+namespace App\Http\Requests\V1\Bill;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateBillRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'bill_number' => ['nullable', 'string', 'max:50'],
+            'bill_type' => ['nullable', 'string', 'in:received,issued'],
+            'client_id' => ['nullable', 'integer', 'exists:clients,id'],
+            'client_name' => ['nullable', 'string', 'max:100'],
+            'amount' => ['nullable', 'numeric', 'min:0'],
+            'issue_date' => ['nullable', 'date'],
+            'maturity_date' => ['nullable', 'date', 'after_or_equal:issue_date'],
+            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
+            'reason' => ['nullable', 'string', 'max:255'],
+            'installment_count' => ['nullable', 'integer', 'min:0'],
+            'note' => ['nullable', 'string', 'max:1000'],
+            'is_electronic' => ['nullable', 'boolean'],
+            'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+            'installments' => ['nullable', 'array'],
+            'installments.*.date' => ['required_with:installments', 'date'],
+            'installments.*.amount' => ['required_with:installments', 'numeric', 'min:0'],
+            'installments.*.note' => ['nullable', 'string', 'max:255'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'bill_type.in' => __('validation.in', ['attribute' => __('validation.attributes.bill_type')]),
+            'amount.min' => __('validation.min.numeric', ['attribute' => __('validation.attributes.amount'), 'min' => 0]),
+            'maturity_date.after_or_equal' => __('validation.after_or_equal', ['attribute' => __('validation.attributes.maturity_date'), 'date' => __('validation.attributes.issue_date')]),
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'bill_number' => __('validation.attributes.bill_number'),
+            'bill_type' => __('validation.attributes.bill_type'),
+            'client_id' => __('validation.attributes.client_id'),
+            'client_name' => __('validation.attributes.client_name'),
+            'amount' => __('validation.attributes.amount'),
+            'issue_date' => __('validation.attributes.issue_date'),
+            'maturity_date' => __('validation.attributes.maturity_date'),
+            'status' => __('validation.attributes.status'),
+            'reason' => __('validation.attributes.reason'),
+            'note' => __('validation.attributes.note'),
+            'is_electronic' => __('validation.attributes.is_electronic'),
+            'bank_account_id' => __('validation.attributes.bank_account_id'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Bill/UpdateBillStatusRequest.php b/app/Http/Requests/V1/Bill/UpdateBillStatusRequest.php
new file mode 100644
index 0000000..e4adef7
--- /dev/null
+++ b/app/Http/Requests/V1/Bill/UpdateBillStatusRequest.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace App\Http\Requests\V1\Bill;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateBillStatusRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'status' => ['required', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'status.required' => __('validation.required', ['attribute' => __('validation.attributes.status')]),
+            'status.in' => __('validation.in', ['attribute' => __('validation.attributes.status')]),
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'status' => __('validation.attributes.status'),
+        ];
+    }
+}
diff --git a/app/Models/Tenants/Bill.php b/app/Models/Tenants/Bill.php
new file mode 100644
index 0000000..878984f
--- /dev/null
+++ b/app/Models/Tenants/Bill.php
@@ -0,0 +1,175 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Bill extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'bill_number',
+        'bill_type',
+        'client_id',
+        'client_name',
+        'amount',
+        'issue_date',
+        'maturity_date',
+        'status',
+        'reason',
+        'installment_count',
+        'note',
+        'is_electronic',
+        'bank_account_id',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'issue_date' => 'date',
+        'maturity_date' => 'date',
+        'amount' => 'decimal:2',
+        'client_id' => 'integer',
+        'bank_account_id' => 'integer',
+        'installment_count' => 'integer',
+        'is_electronic' => 'boolean',
+    ];
+
+    /**
+     * 배열/JSON 변환 시 날짜 형식 지정
+     */
+    public function toArray(): array
+    {
+        $array = parent::toArray();
+
+        // 날짜 필드를 Y-m-d 형식으로 변환
+        if (isset($array['issue_date']) && $this->issue_date) {
+            $array['issue_date'] = $this->issue_date->format('Y-m-d');
+        }
+        if (isset($array['maturity_date']) && $this->maturity_date) {
+            $array['maturity_date'] = $this->maturity_date->format('Y-m-d');
+        }
+
+        return $array;
+    }
+
+    /**
+     * 어음 구분 목록
+     */
+    public const BILL_TYPES = [
+        'received' => '수취',
+        'issued' => '발행',
+    ];
+
+    /**
+     * 수취 어음 상태 목록
+     */
+    public const RECEIVED_STATUSES = [
+        'stored' => '보관중',
+        'maturityAlert' => '만기입금(7일전)',
+        'maturityResult' => '만기결과',
+        'paymentComplete' => '결제완료',
+        'dishonored' => '부도',
+    ];
+
+    /**
+     * 발행 어음 상태 목록
+     */
+    public const ISSUED_STATUSES = [
+        'stored' => '보관중',
+        'maturityAlert' => '만기입금(7일전)',
+        'collectionRequest' => '추심의뢰',
+        'collectionComplete' => '추심완료',
+        'suing' => '추소중',
+        'dishonored' => '부도',
+    ];
+
+    /**
+     * 거래처 관계
+     */
+    public function client(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Orders\Client::class);
+    }
+
+    /**
+     * 입금/출금 계좌 관계
+     */
+    public function bankAccount(): BelongsTo
+    {
+        return $this->belongsTo(BankAccount::class);
+    }
+
+    /**
+     * 차수 관계
+     */
+    public function installments(): HasMany
+    {
+        return $this->hasMany(BillInstallment::class);
+    }
+
+    /**
+     * 생성자 관계
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Members\User::class, 'created_by');
+    }
+
+    /**
+     * 거래처명 조회 (회원/비회원 통합)
+     */
+    public function getDisplayClientNameAttribute(): string
+    {
+        if ($this->client) {
+            return $this->client->name;
+        }
+
+        return $this->client_name ?? '';
+    }
+
+    /**
+     * 어음 구분 라벨
+     */
+    public function getBillTypeLabelAttribute(): string
+    {
+        return self::BILL_TYPES[$this->bill_type] ?? $this->bill_type;
+    }
+
+    /**
+     * 상태 라벨
+     */
+    public function getStatusLabelAttribute(): string
+    {
+        if ($this->bill_type === 'received') {
+            return self::RECEIVED_STATUSES[$this->status] ?? $this->status;
+        }
+
+        return self::ISSUED_STATUSES[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 만기까지 남은 일수
+     */
+    public function getDaysToMaturityAttribute(): int
+    {
+        return now()->diffInDays($this->maturity_date, false);
+    }
+
+    /**
+     * 만기 7일 전 여부
+     */
+    public function isMaturityAlertPeriod(): bool
+    {
+        $days = $this->days_to_maturity;
+
+        return $days >= 0 && $days <= 7;
+    }
+}
diff --git a/app/Models/Tenants/BillInstallment.php b/app/Models/Tenants/BillInstallment.php
new file mode 100644
index 0000000..40d119c
--- /dev/null
+++ b/app/Models/Tenants/BillInstallment.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BillInstallment extends Model
+{
+    protected $fillable = [
+        'bill_id',
+        'installment_date',
+        'amount',
+        'note',
+        'created_by',
+    ];
+
+    protected $casts = [
+        'installment_date' => 'date',
+        'amount' => 'decimal:2',
+        'bill_id' => 'integer',
+    ];
+
+    /**
+     * 배열/JSON 변환 시 날짜 형식 지정
+     */
+    public function toArray(): array
+    {
+        $array = parent::toArray();
+
+        if (isset($array['installment_date']) && $this->installment_date) {
+            $array['installment_date'] = $this->installment_date->format('Y-m-d');
+        }
+
+        return $array;
+    }
+
+    /**
+     * 어음 관계
+     */
+    public function bill(): BelongsTo
+    {
+        return $this->belongsTo(Bill::class);
+    }
+
+    /**
+     * 생성자 관계
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Members\User::class, 'created_by');
+    }
+}
diff --git a/app/Services/BillService.php b/app/Services/BillService.php
new file mode 100644
index 0000000..8fcddc9
--- /dev/null
+++ b/app/Services/BillService.php
@@ -0,0 +1,352 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\Bill;
+use App\Models\Tenants\BillInstallment;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class BillService extends Service
+{
+    /**
+     * 어음 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Bill::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
+
+        // 검색어 필터
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('bill_number', 'like', "%{$search}%")
+                    ->orWhere('client_name', 'like', "%{$search}%")
+                    ->orWhere('note', 'like', "%{$search}%")
+                    ->orWhereHas('client', function ($q) use ($search) {
+                        $q->where('name', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        // 어음 구분 필터 (received/issued)
+        if (! empty($params['bill_type'])) {
+            $query->where('bill_type', $params['bill_type']);
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 거래처 필터
+        if (! empty($params['client_id'])) {
+            $query->where('client_id', $params['client_id']);
+        }
+
+        // 전자어음 필터
+        if (isset($params['is_electronic']) && $params['is_electronic'] !== '') {
+            $query->where('is_electronic', (bool) $params['is_electronic']);
+        }
+
+        // 발행일 범위 필터
+        if (! empty($params['issue_start_date'])) {
+            $query->where('issue_date', '>=', $params['issue_start_date']);
+        }
+        if (! empty($params['issue_end_date'])) {
+            $query->where('issue_date', '<=', $params['issue_end_date']);
+        }
+
+        // 만기일 범위 필터
+        if (! empty($params['maturity_start_date'])) {
+            $query->where('maturity_date', '>=', $params['maturity_start_date']);
+        }
+        if (! empty($params['maturity_end_date'])) {
+            $query->where('maturity_date', '<=', $params['maturity_end_date']);
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'issue_date';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+        $query->orderBy($sortBy, $sortDir);
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 어음 상세 조회
+     */
+    public function show(int $id): Bill
+    {
+        $tenantId = $this->tenantId();
+
+        return Bill::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments', 'creator:id,name'])
+            ->findOrFail($id);
+    }
+
+    /**
+     * 어음 등록
+     */
+    public function store(array $data): Bill
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            // 어음번호 자동 생성 (없을 경우)
+            $billNumber = $data['bill_number'] ?? $this->generateBillNumber($tenantId);
+
+            $bill = new Bill;
+            $bill->tenant_id = $tenantId;
+            $bill->bill_number = $billNumber;
+            $bill->bill_type = $data['bill_type'];
+            $bill->client_id = $data['client_id'] ?? null;
+            $bill->client_name = $data['client_name'] ?? null;
+            $bill->amount = $data['amount'];
+            $bill->issue_date = $data['issue_date'];
+            $bill->maturity_date = $data['maturity_date'];
+            $bill->status = $data['status'] ?? 'stored';
+            $bill->reason = $data['reason'] ?? null;
+            $bill->installment_count = $data['installment_count'] ?? 0;
+            $bill->note = $data['note'] ?? null;
+            $bill->is_electronic = $data['is_electronic'] ?? false;
+            $bill->bank_account_id = $data['bank_account_id'] ?? null;
+            $bill->created_by = $userId;
+            $bill->updated_by = $userId;
+            $bill->save();
+
+            // 차수 관리 저장
+            if (! empty($data['installments'])) {
+                foreach ($data['installments'] as $installment) {
+                    BillInstallment::create([
+                        'bill_id' => $bill->id,
+                        'installment_date' => $installment['date'],
+                        'amount' => $installment['amount'],
+                        'note' => $installment['note'] ?? null,
+                        'created_by' => $userId,
+                    ]);
+                }
+                // 차수 카운트 업데이트
+                $bill->installment_count = count($data['installments']);
+                $bill->save();
+            }
+
+            return $bill->load(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
+        });
+    }
+
+    /**
+     * 어음 수정
+     */
+    public function update(int $id, array $data): Bill
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $data, $tenantId, $userId) {
+            $bill = Bill::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            if (isset($data['bill_number'])) {
+                $bill->bill_number = $data['bill_number'];
+            }
+            if (isset($data['bill_type'])) {
+                $bill->bill_type = $data['bill_type'];
+            }
+            if (array_key_exists('client_id', $data)) {
+                $bill->client_id = $data['client_id'];
+            }
+            if (array_key_exists('client_name', $data)) {
+                $bill->client_name = $data['client_name'];
+            }
+            if (isset($data['amount'])) {
+                $bill->amount = $data['amount'];
+            }
+            if (isset($data['issue_date'])) {
+                $bill->issue_date = $data['issue_date'];
+            }
+            if (isset($data['maturity_date'])) {
+                $bill->maturity_date = $data['maturity_date'];
+            }
+            if (isset($data['status'])) {
+                $bill->status = $data['status'];
+            }
+            if (array_key_exists('reason', $data)) {
+                $bill->reason = $data['reason'];
+            }
+            if (array_key_exists('note', $data)) {
+                $bill->note = $data['note'];
+            }
+            if (isset($data['is_electronic'])) {
+                $bill->is_electronic = $data['is_electronic'];
+            }
+            if (array_key_exists('bank_account_id', $data)) {
+                $bill->bank_account_id = $data['bank_account_id'];
+            }
+
+            $bill->updated_by = $userId;
+            $bill->save();
+
+            // 차수 관리 업데이트 (전체 교체)
+            if (isset($data['installments'])) {
+                // 기존 차수 삭제
+                $bill->installments()->delete();
+
+                // 새 차수 추가
+                foreach ($data['installments'] as $installment) {
+                    BillInstallment::create([
+                        'bill_id' => $bill->id,
+                        'installment_date' => $installment['date'],
+                        'amount' => $installment['amount'],
+                        'note' => $installment['note'] ?? null,
+                        'created_by' => $userId,
+                    ]);
+                }
+                // 차수 카운트 업데이트
+                $bill->installment_count = count($data['installments']);
+                $bill->save();
+            }
+
+            return $bill->fresh(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
+        });
+    }
+
+    /**
+     * 어음 삭제
+     */
+    public function destroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $bill = Bill::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            $bill->deleted_by = $userId;
+            $bill->save();
+            $bill->delete();
+
+            return true;
+        });
+    }
+
+    /**
+     * 어음 상태 변경
+     */
+    public function updateStatus(int $id, string $status): Bill
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $bill = Bill::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        $bill->status = $status;
+        $bill->updated_by = $userId;
+        $bill->save();
+
+        return $bill->fresh(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
+    }
+
+    /**
+     * 어음 요약 (기간별 합계)
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Bill::query()
+            ->where('tenant_id', $tenantId);
+
+        // 어음 구분 필터
+        if (! empty($params['bill_type'])) {
+            $query->where('bill_type', $params['bill_type']);
+        }
+
+        // 발행일 범위 필터
+        if (! empty($params['issue_start_date'])) {
+            $query->where('issue_date', '>=', $params['issue_start_date']);
+        }
+        if (! empty($params['issue_end_date'])) {
+            $query->where('issue_date', '<=', $params['issue_end_date']);
+        }
+
+        // 만기일 범위 필터
+        if (! empty($params['maturity_start_date'])) {
+            $query->where('maturity_date', '>=', $params['maturity_start_date']);
+        }
+        if (! empty($params['maturity_end_date'])) {
+            $query->where('maturity_date', '<=', $params['maturity_end_date']);
+        }
+
+        // 전체 합계
+        $total = (clone $query)->sum('amount');
+        $count = (clone $query)->count();
+
+        // 구분별 합계
+        $byType = (clone $query)
+            ->select('bill_type', DB::raw('SUM(amount) as total'), DB::raw('COUNT(*) as count'))
+            ->groupBy('bill_type')
+            ->get()
+            ->keyBy('bill_type')
+            ->toArray();
+
+        // 상태별 합계
+        $byStatus = (clone $query)
+            ->select('status', DB::raw('SUM(amount) as total'), DB::raw('COUNT(*) as count'))
+            ->groupBy('status')
+            ->get()
+            ->keyBy('status')
+            ->toArray();
+
+        // 만기 임박 (7일 이내)
+        $maturityAlert = (clone $query)
+            ->where('maturity_date', '>=', now()->toDateString())
+            ->where('maturity_date', '<=', now()->addDays(7)->toDateString())
+            ->whereNotIn('status', ['paymentComplete', 'collectionComplete', 'dishonored'])
+            ->sum('amount');
+
+        return [
+            'total_amount' => (float) $total,
+            'total_count' => $count,
+            'by_type' => $byType,
+            'by_status' => $byStatus,
+            'maturity_alert_amount' => (float) $maturityAlert,
+        ];
+    }
+
+    /**
+     * 어음번호 자동 생성
+     */
+    private function generateBillNumber(int $tenantId): string
+    {
+        $prefix = date('Ym');
+        $lastBill = Bill::query()
+            ->where('tenant_id', $tenantId)
+            ->where('bill_number', 'like', $prefix.'%')
+            ->orderBy('bill_number', 'desc')
+            ->first();
+
+        if ($lastBill) {
+            $lastNumber = (int) substr($lastBill->bill_number, strlen($prefix));
+            $nextNumber = $lastNumber + 1;
+        } else {
+            $nextNumber = 1;
+        }
+
+        return $prefix.str_pad((string) $nextNumber, 6, '0', STR_PAD_LEFT);
+    }
+}
diff --git a/app/Swagger/v1/BillApi.php b/app/Swagger/v1/BillApi.php
new file mode 100644
index 0000000..3ae51c6
--- /dev/null
+++ b/app/Swagger/v1/BillApi.php
@@ -0,0 +1,347 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(
+ *     name="Bills",
+ *     description="어음 관리 API"
+ * )
+ *
+ * @OA\Schema(
+ *     schema="Bill",
+ *     type="object",
+ *     required={"id", "tenant_id", "bill_number", "bill_type", "amount", "issue_date", "maturity_date", "status"},
+ *     @OA\Property(property="id", type="integer", example=1),
+ *     @OA\Property(property="tenant_id", type="integer", example=1),
+ *     @OA\Property(property="bill_number", type="string", example="202412000001", description="어음번호"),
+ *     @OA\Property(property="bill_type", type="string", enum={"received", "issued"}, example="received", description="어음 구분: received=수취, issued=발행"),
+ *     @OA\Property(property="client_id", type="integer", nullable=true, example=10, description="거래처 ID"),
+ *     @OA\Property(property="client_name", type="string", nullable=true, example="(주)삼성전자", description="거래처명 (비회원용)"),
+ *     @OA\Property(property="amount", type="number", format="float", example=10000000, description="금액"),
+ *     @OA\Property(property="issue_date", type="string", format="date", example="2024-12-01", description="발행일"),
+ *     @OA\Property(property="maturity_date", type="string", format="date", example="2025-03-01", description="만기일"),
+ *     @OA\Property(property="status", type="string", example="stored", description="상태: stored/maturityAlert/maturityResult/paymentComplete/dishonored/collectionRequest/collectionComplete/suing"),
+ *     @OA\Property(property="reason", type="string", nullable=true, example="거래 대금", description="사유"),
+ *     @OA\Property(property="installment_count", type="integer", example=0, description="차수"),
+ *     @OA\Property(property="note", type="string", nullable=true, example="메모 내용", description="메모/비고"),
+ *     @OA\Property(property="is_electronic", type="boolean", example=false, description="전자어음 여부"),
+ *     @OA\Property(property="bank_account_id", type="integer", nullable=true, example=5, description="입금/출금 계좌 ID"),
+ *     @OA\Property(property="created_by", type="integer", nullable=true, example=1),
+ *     @OA\Property(property="updated_by", type="integer", nullable=true, example=1),
+ *     @OA\Property(property="created_at", type="string", format="date-time"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time"),
+ *     @OA\Property(
+ *         property="client",
+ *         type="object",
+ *         nullable=true,
+ *         @OA\Property(property="id", type="integer", example=10),
+ *         @OA\Property(property="name", type="string", example="(주)삼성전자")
+ *     ),
+ *     @OA\Property(
+ *         property="bank_account",
+ *         type="object",
+ *         nullable=true,
+ *         @OA\Property(property="id", type="integer", example=5),
+ *         @OA\Property(property="bank_name", type="string", example="국민은행"),
+ *         @OA\Property(property="account_name", type="string", example="운영계좌")
+ *     ),
+ *     @OA\Property(
+ *         property="installments",
+ *         type="array",
+ *         @OA\Items(ref="#/components/schemas/BillInstallment")
+ *     )
+ * )
+ *
+ * @OA\Schema(
+ *     schema="BillInstallment",
+ *     type="object",
+ *     @OA\Property(property="id", type="integer", example=1),
+ *     @OA\Property(property="bill_id", type="integer", example=1),
+ *     @OA\Property(property="installment_date", type="string", format="date", example="2024-12-15", description="차수 일자"),
+ *     @OA\Property(property="amount", type="number", format="float", example=5000000, description="차수 금액"),
+ *     @OA\Property(property="note", type="string", nullable=true, example="1차 분할", description="비고"),
+ *     @OA\Property(property="created_at", type="string", format="date-time"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="BillPagination",
+ *     type="object",
+ *     @OA\Property(
+ *         property="data",
+ *         type="array",
+ *         @OA\Items(ref="#/components/schemas/Bill")
+ *     ),
+ *     @OA\Property(property="current_page", type="integer", example=1),
+ *     @OA\Property(property="last_page", type="integer", example=5),
+ *     @OA\Property(property="per_page", type="integer", example=20),
+ *     @OA\Property(property="total", type="integer", example=100),
+ *     @OA\Property(property="from", type="integer", example=1),
+ *     @OA\Property(property="to", type="integer", example=20)
+ * )
+ *
+ * @OA\Schema(
+ *     schema="BillCreateRequest",
+ *     type="object",
+ *     required={"bill_type", "amount", "issue_date", "maturity_date"},
+ *     @OA\Property(property="bill_number", type="string", nullable=true, example="202412000001", description="어음번호 (미입력시 자동생성)"),
+ *     @OA\Property(property="bill_type", type="string", enum={"received", "issued"}, example="received", description="어음 구분"),
+ *     @OA\Property(property="client_id", type="integer", nullable=true, example=10, description="거래처 ID"),
+ *     @OA\Property(property="client_name", type="string", nullable=true, example="(주)삼성전자", description="거래처명"),
+ *     @OA\Property(property="amount", type="number", example=10000000, description="금액"),
+ *     @OA\Property(property="issue_date", type="string", format="date", example="2024-12-01", description="발행일"),
+ *     @OA\Property(property="maturity_date", type="string", format="date", example="2025-03-01", description="만기일"),
+ *     @OA\Property(property="status", type="string", nullable=true, example="stored", description="상태"),
+ *     @OA\Property(property="reason", type="string", nullable=true, example="거래 대금", description="사유"),
+ *     @OA\Property(property="note", type="string", nullable=true, example="메모 내용", description="메모"),
+ *     @OA\Property(property="is_electronic", type="boolean", nullable=true, example=false, description="전자어음 여부"),
+ *     @OA\Property(property="bank_account_id", type="integer", nullable=true, example=5, description="계좌 ID"),
+ *     @OA\Property(
+ *         property="installments",
+ *         type="array",
+ *         nullable=true,
+ *         @OA\Items(
+ *             type="object",
+ *             @OA\Property(property="date", type="string", format="date", example="2024-12-15"),
+ *             @OA\Property(property="amount", type="number", example=5000000),
+ *             @OA\Property(property="note", type="string", nullable=true, example="1차 분할")
+ *         )
+ *     )
+ * )
+ *
+ * @OA\Schema(
+ *     schema="BillUpdateRequest",
+ *     type="object",
+ *     @OA\Property(property="bill_number", type="string", nullable=true, example="202412000001"),
+ *     @OA\Property(property="bill_type", type="string", enum={"received", "issued"}, nullable=true),
+ *     @OA\Property(property="client_id", type="integer", nullable=true),
+ *     @OA\Property(property="client_name", type="string", nullable=true),
+ *     @OA\Property(property="amount", type="number", nullable=true),
+ *     @OA\Property(property="issue_date", type="string", format="date", nullable=true),
+ *     @OA\Property(property="maturity_date", type="string", format="date", nullable=true),
+ *     @OA\Property(property="status", type="string", nullable=true),
+ *     @OA\Property(property="reason", type="string", nullable=true),
+ *     @OA\Property(property="note", type="string", nullable=true),
+ *     @OA\Property(property="is_electronic", type="boolean", nullable=true),
+ *     @OA\Property(property="bank_account_id", type="integer", nullable=true),
+ *     @OA\Property(property="installments", type="array", nullable=true, @OA\Items(type="object"))
+ * )
+ *
+ * @OA\Schema(
+ *     schema="BillSummary",
+ *     type="object",
+ *     @OA\Property(property="total_amount", type="number", example=50000000, description="총 금액"),
+ *     @OA\Property(property="total_count", type="integer", example=10, description="총 건수"),
+ *     @OA\Property(
+ *         property="by_type",
+ *         type="object",
+ *         description="구분별 합계",
+ *         @OA\AdditionalProperties(
+ *             type="object",
+ *             @OA\Property(property="bill_type", type="string"),
+ *             @OA\Property(property="total", type="number"),
+ *             @OA\Property(property="count", type="integer")
+ *         )
+ *     ),
+ *     @OA\Property(
+ *         property="by_status",
+ *         type="object",
+ *         description="상태별 합계"
+ *     ),
+ *     @OA\Property(property="maturity_alert_amount", type="number", example=10000000, description="만기 임박 금액 (7일 이내)")
+ * )
+ */
+class BillApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/bills",
+     *     operationId="getBills",
+     *     tags={"Bills"},
+     *     summary="어음 목록 조회",
+     *     description="어음 목록을 페이지네이션하여 조회합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="search", in="query", description="검색어 (어음번호, 거래처명, 메모)", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="bill_type", in="query", description="어음 구분", @OA\Schema(type="string", enum={"received", "issued"})),
+     *     @OA\Parameter(name="status", in="query", description="상태", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="client_id", in="query", description="거래처 ID", @OA\Schema(type="integer")),
+     *     @OA\Parameter(name="is_electronic", in="query", description="전자어음 여부", @OA\Schema(type="boolean")),
+     *     @OA\Parameter(name="issue_start_date", in="query", description="발행일 시작", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="issue_end_date", in="query", description="발행일 종료", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="maturity_start_date", in="query", description="만기일 시작", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="maturity_end_date", in="query", description="만기일 종료", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="sort_by", in="query", description="정렬 기준", @OA\Schema(type="string", default="issue_date")),
+     *     @OA\Parameter(name="sort_dir", in="query", description="정렬 방향", @OA\Schema(type="string", enum={"asc", "desc"}, default="desc")),
+     *     @OA\Parameter(name="per_page", in="query", description="페이지당 건수", @OA\Schema(type="integer", default=20)),
+     *     @OA\Parameter(name="page", in="query", description="페이지 번호", @OA\Schema(type="integer", default=1)),
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="데이터를 조회했습니다."),
+     *             @OA\Property(property="data", ref="#/components/schemas/BillPagination")
+     *         )
+     *     )
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/bills",
+     *     operationId="storeBill",
+     *     tags={"Bills"},
+     *     summary="어음 등록",
+     *     description="새로운 어음을 등록합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\RequestBody(
+     *         required=true,
+     *         @OA\JsonContent(ref="#/components/schemas/BillCreateRequest")
+     *     ),
+     *     @OA\Response(
+     *         response=201,
+     *         description="생성 성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="생성되었습니다."),
+     *             @OA\Property(property="data", ref="#/components/schemas/Bill")
+     *         )
+     *     ),
+     *     @OA\Response(response=422, description="유효성 검사 실패")
+     * )
+     */
+    public function store() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/bills/{id}",
+     *     operationId="showBill",
+     *     tags={"Bills"},
+     *     summary="어음 상세 조회",
+     *     description="특정 어음의 상세 정보를 조회합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="id", in="path", required=true, description="어음 ID", @OA\Schema(type="integer")),
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="데이터를 조회했습니다."),
+     *             @OA\Property(property="data", ref="#/components/schemas/Bill")
+     *         )
+     *     ),
+     *     @OA\Response(response=404, description="어음을 찾을 수 없음")
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/bills/{id}",
+     *     operationId="updateBill",
+     *     tags={"Bills"},
+     *     summary="어음 수정",
+     *     description="기존 어음 정보를 수정합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="id", in="path", required=true, description="어음 ID", @OA\Schema(type="integer")),
+     *     @OA\RequestBody(
+     *         required=true,
+     *         @OA\JsonContent(ref="#/components/schemas/BillUpdateRequest")
+     *     ),
+     *     @OA\Response(
+     *         response=200,
+     *         description="수정 성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="수정되었습니다."),
+     *             @OA\Property(property="data", ref="#/components/schemas/Bill")
+     *         )
+     *     ),
+     *     @OA\Response(response=404, description="어음을 찾을 수 없음"),
+     *     @OA\Response(response=422, description="유효성 검사 실패")
+     * )
+     */
+    public function update() {}
+
+    /**
+     * @OA\Delete(
+     *     path="/api/v1/bills/{id}",
+     *     operationId="deleteBill",
+     *     tags={"Bills"},
+     *     summary="어음 삭제",
+     *     description="어음을 삭제합니다. (Soft Delete)",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="id", in="path", required=true, description="어음 ID", @OA\Schema(type="integer")),
+     *     @OA\Response(
+     *         response=200,
+     *         description="삭제 성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="삭제되었습니다."),
+     *             @OA\Property(property="data", type="null")
+     *         )
+     *     ),
+     *     @OA\Response(response=404, description="어음을 찾을 수 없음")
+     * )
+     */
+    public function destroy() {}
+
+    /**
+     * @OA\Patch(
+     *     path="/api/v1/bills/{id}/status",
+     *     operationId="updateBillStatus",
+     *     tags={"Bills"},
+     *     summary="어음 상태 변경",
+     *     description="어음의 상태를 변경합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="id", in="path", required=true, description="어음 ID", @OA\Schema(type="integer")),
+     *     @OA\RequestBody(
+     *         required=true,
+     *         @OA\JsonContent(
+     *             required={"status"},
+     *             @OA\Property(property="status", type="string", example="paymentComplete", description="변경할 상태")
+     *         )
+     *     ),
+     *     @OA\Response(
+     *         response=200,
+     *         description="상태 변경 성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="수정되었습니다."),
+     *             @OA\Property(property="data", ref="#/components/schemas/Bill")
+     *         )
+     *     ),
+     *     @OA\Response(response=404, description="어음을 찾을 수 없음"),
+     *     @OA\Response(response=422, description="유효성 검사 실패")
+     * )
+     */
+    public function updateStatus() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/bills/summary",
+     *     operationId="getBillSummary",
+     *     tags={"Bills"},
+     *     summary="어음 요약 조회",
+     *     description="기간별 어음 요약 정보를 조회합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *     @OA\Parameter(name="bill_type", in="query", description="어음 구분", @OA\Schema(type="string", enum={"received", "issued"})),
+     *     @OA\Parameter(name="issue_start_date", in="query", description="발행일 시작", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="issue_end_date", in="query", description="발행일 종료", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="maturity_start_date", in="query", description="만기일 시작", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="maturity_end_date", in="query", description="만기일 종료", @OA\Schema(type="string", format="date")),
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="데이터를 조회했습니다."),
+     *             @OA\Property(property="data", ref="#/components/schemas/BillSummary")
+     *         )
+     *     )
+     * )
+     */
+    public function summary() {}
+}
diff --git a/database/migrations/2025_12_23_100000_create_bills_table.php b/database/migrations/2025_12_23_100000_create_bills_table.php
new file mode 100644
index 0000000..ca124fd
--- /dev/null
+++ b/database/migrations/2025_12_23_100000_create_bills_table.php
@@ -0,0 +1,59 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('bills', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('bill_number', 50)->comment('어음번호');
+            $table->enum('bill_type', ['received', 'issued'])->comment('어음 구분: received=수취, issued=발행');
+            $table->unsignedBigInteger('client_id')->nullable()->comment('거래처 ID');
+            $table->string('client_name', 100)->nullable()->comment('비회원 거래처명');
+            $table->decimal('amount', 15, 2)->comment('금액');
+            $table->date('issue_date')->comment('발행일');
+            $table->date('maturity_date')->comment('만기일');
+            $table->string('status', 30)->default('stored')->comment('상태: stored/maturityAlert/maturityResult/paymentComplete/dishonored/collectionRequest/collectionComplete/suing');
+            $table->string('reason', 255)->nullable()->comment('사유');
+            $table->unsignedInteger('installment_count')->default(0)->comment('차수');
+            $table->text('note')->nullable()->comment('메모/비고');
+            $table->boolean('is_electronic')->default(false)->comment('전자어음 여부');
+            $table->unsignedBigInteger('bank_account_id')->nullable()->comment('입금/출금 계좌 ID');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자 ID');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자 ID');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자 ID');
+            $table->softDeletes();
+            $table->timestamps();
+
+            $table->index(['tenant_id', 'bill_type', 'status'], 'idx_tenant_type_status');
+            $table->index(['tenant_id', 'maturity_date'], 'idx_tenant_maturity');
+            $table->index('client_id', 'idx_client');
+            $table->unique(['tenant_id', 'bill_number'], 'uk_tenant_bill_number');
+        });
+
+        // 어음 차수 관리 테이블 (installments)
+        Schema::create('bill_installments', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('bill_id')->comment('어음 ID');
+            $table->date('installment_date')->comment('차수 일자');
+            $table->decimal('amount', 15, 2)->comment('차수 금액');
+            $table->text('note')->nullable()->comment('비고');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자 ID');
+            $table->timestamps();
+
+            $table->foreign('bill_id')->references('id')->on('bills')->onDelete('cascade');
+            $table->index('bill_id', 'idx_bill');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('bill_installments');
+        Schema::dropIfExists('bills');
+    }
+};
diff --git a/database/seeders/Dummy/DummyBillSeeder.php b/database/seeders/Dummy/DummyBillSeeder.php
new file mode 100644
index 0000000..99222f9
--- /dev/null
+++ b/database/seeders/Dummy/DummyBillSeeder.php
@@ -0,0 +1,167 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Orders\Client;
+use App\Models\Tenants\BankAccount;
+use App\Models\Tenants\Bill;
+use App\Models\Tenants\BillInstallment;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyBillSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 거래처 매핑
+        $clients = Client::where('tenant_id', $tenantId)->get()->keyBy('name');
+
+        // 은행계좌 (대표계좌)
+        $primaryBankId = BankAccount::where('tenant_id', $tenantId)
+            ->where('is_primary', true)
+            ->value('id');
+
+        // 수취 어음 데이터 (received) - 15건
+        $receivedBills = [
+            ['bill_number' => '202501000001', 'client' => '삼성전자',      'amount' => 50000000, 'issue_date' => '2025-01-15', 'maturity_date' => '2025-04-15', 'status' => 'paymentComplete'],
+            ['bill_number' => '202501000002', 'client' => 'LG전자',        'amount' => 35000000, 'issue_date' => '2025-02-10', 'maturity_date' => '2025-05-10', 'status' => 'paymentComplete'],
+            ['bill_number' => '202502000001', 'client' => 'SK하이닉스',    'amount' => 80000000, 'issue_date' => '2025-02-20', 'maturity_date' => '2025-05-20', 'status' => 'paymentComplete'],
+            ['bill_number' => '202503000001', 'client' => '현대자동차',    'amount' => 45000000, 'issue_date' => '2025-03-05', 'maturity_date' => '2025-06-05', 'status' => 'maturityResult'],
+            ['bill_number' => '202504000001', 'client' => '네이버',        'amount' => 25000000, 'issue_date' => '2025-04-12', 'maturity_date' => '2025-07-12', 'status' => 'maturityResult'],
+            ['bill_number' => '202505000001', 'client' => '카카오',        'amount' => 18000000, 'issue_date' => '2025-05-08', 'maturity_date' => '2025-08-08', 'status' => 'stored'],
+            ['bill_number' => '202506000001', 'client' => '쿠팡',          'amount' => 32000000, 'issue_date' => '2025-06-15', 'maturity_date' => '2025-09-15', 'status' => 'stored'],
+            ['bill_number' => '202507000001', 'client' => '삼성SDS',       'amount' => 65000000, 'issue_date' => '2025-07-20', 'maturity_date' => '2025-10-20', 'status' => 'stored'],
+            ['bill_number' => '202508000001', 'client' => '토스',          'amount' => 15000000, 'issue_date' => '2025-08-10', 'maturity_date' => '2025-11-10', 'status' => 'stored'],
+            ['bill_number' => '202509000001', 'client' => '두산에너빌리티', 'amount' => 55000000, 'issue_date' => '2025-09-05', 'maturity_date' => '2025-12-05', 'status' => 'maturityAlert'],
+            ['bill_number' => '202510000001', 'client' => '삼성전자',      'amount' => 42000000, 'issue_date' => '2025-10-15', 'maturity_date' => '2026-01-15', 'status' => 'stored'],
+            ['bill_number' => '202511000001', 'client' => 'LG전자',        'amount' => 28000000, 'issue_date' => '2025-11-08', 'maturity_date' => '2026-02-08', 'status' => 'stored'],
+            ['bill_number' => '202511000002', 'client' => '네이버',        'amount' => 38000000, 'issue_date' => '2025-11-20', 'maturity_date' => '2026-02-20', 'status' => 'stored'],
+            ['bill_number' => '202512000001', 'client' => '현대자동차',    'amount' => 52000000, 'issue_date' => '2025-12-10', 'maturity_date' => '2026-03-10', 'status' => 'stored'],
+            ['bill_number' => '202512000002', 'client' => 'SK하이닉스',    'amount' => 70000000, 'issue_date' => '2025-12-18', 'maturity_date' => '2026-03-18', 'status' => 'stored'],
+        ];
+
+        // 발행 어음 데이터 (issued) - 15건
+        $issuedBills = [
+            ['bill_number' => '202501100001', 'client' => '한화솔루션',    'amount' => 40000000, 'issue_date' => '2025-01-20', 'maturity_date' => '2025-04-20', 'status' => 'collectionComplete'],
+            ['bill_number' => '202502100001', 'client' => '포스코',        'amount' => 55000000, 'issue_date' => '2025-02-15', 'maturity_date' => '2025-05-15', 'status' => 'collectionComplete'],
+            ['bill_number' => '202503100001', 'client' => '롯데케미칼',    'amount' => 30000000, 'issue_date' => '2025-03-10', 'maturity_date' => '2025-06-10', 'status' => 'collectionComplete'],
+            ['bill_number' => '202504100001', 'client' => 'GS칼텍스',      'amount' => 22000000, 'issue_date' => '2025-04-18', 'maturity_date' => '2025-07-18', 'status' => 'collectionComplete'],
+            ['bill_number' => '202505100001', 'client' => '대한항공',      'amount' => 18000000, 'issue_date' => '2025-05-12', 'maturity_date' => '2025-08-12', 'status' => 'collectionRequest'],
+            ['bill_number' => '202506100001', 'client' => '현대제철',      'amount' => 48000000, 'issue_date' => '2025-06-20', 'maturity_date' => '2025-09-20', 'status' => 'collectionRequest'],
+            ['bill_number' => '202507100001', 'client' => 'SK이노베이션',  'amount' => 35000000, 'issue_date' => '2025-07-15', 'maturity_date' => '2025-10-15', 'status' => 'stored'],
+            ['bill_number' => '202508100001', 'client' => 'CJ대한통운',    'amount' => 25000000, 'issue_date' => '2025-08-22', 'maturity_date' => '2025-11-22', 'status' => 'stored'],
+            ['bill_number' => '202509100001', 'client' => '두산에너빌리티', 'amount' => 60000000, 'issue_date' => '2025-09-10', 'maturity_date' => '2025-12-10', 'status' => 'maturityAlert'],
+            ['bill_number' => '202510100001', 'client' => '한화솔루션',    'amount' => 45000000, 'issue_date' => '2025-10-08', 'maturity_date' => '2026-01-08', 'status' => 'stored'],
+            ['bill_number' => '202511100001', 'client' => '포스코',        'amount' => 58000000, 'issue_date' => '2025-11-05', 'maturity_date' => '2026-02-05', 'status' => 'stored'],
+            ['bill_number' => '202511100002', 'client' => '롯데케미칼',    'amount' => 32000000, 'issue_date' => '2025-11-18', 'maturity_date' => '2026-02-18', 'status' => 'stored'],
+            ['bill_number' => '202512100001', 'client' => 'GS칼텍스',      'amount' => 28000000, 'issue_date' => '2025-12-05', 'maturity_date' => '2026-03-05', 'status' => 'stored'],
+            ['bill_number' => '202512100002', 'client' => '현대제철',      'amount' => 42000000, 'issue_date' => '2025-12-15', 'maturity_date' => '2026-03-15', 'status' => 'stored'],
+            ['bill_number' => '202512100003', 'client' => 'SK이노베이션',  'amount' => 38000000, 'issue_date' => '2025-12-22', 'maturity_date' => '2026-03-22', 'status' => 'stored'],
+        ];
+
+        // 차수 관리 데이터
+        $installmentsData = [
+            '202501000001' => [
+                ['date' => '2025-02-15', 'amount' => 25000000, 'note' => '1차 분할 입금'],
+                ['date' => '2025-03-15', 'amount' => 25000000, 'note' => '2차 분할 입금'],
+            ],
+            '202502000001' => [
+                ['date' => '2025-03-20', 'amount' => 40000000, 'note' => '1차 분할 입금'],
+                ['date' => '2025-04-20', 'amount' => 40000000, 'note' => '2차 분할 입금'],
+            ],
+            '202507000001' => [
+                ['date' => '2025-08-20', 'amount' => 30000000, 'note' => '1차 분할 입금'],
+                ['date' => '2025-09-20', 'amount' => 35000000, 'note' => '2차 분할 입금'],
+            ],
+            '202501100001' => [
+                ['date' => '2025-02-20', 'amount' => 20000000, 'note' => '1차 분할 지급'],
+                ['date' => '2025-03-20', 'amount' => 20000000, 'note' => '2차 분할 지급'],
+            ],
+            '202502100001' => [
+                ['date' => '2025-03-15', 'amount' => 27500000, 'note' => '1차 분할 지급'],
+                ['date' => '2025-04-15', 'amount' => 27500000, 'note' => '2차 분할 지급'],
+            ],
+            '202506100001' => [
+                ['date' => '2025-07-20', 'amount' => 24000000, 'note' => '1차 분할 지급'],
+                ['date' => '2025-08-20', 'amount' => 24000000, 'note' => '2차 분할 지급'],
+            ],
+        ];
+
+        $billCount = 0;
+        $installmentCount = 0;
+
+        // 수취 어음 생성
+        foreach ($receivedBills as $data) {
+            $client = $clients->get($data['client']);
+            $bill = Bill::create([
+                'tenant_id' => $tenantId,
+                'bill_number' => $data['bill_number'],
+                'bill_type' => 'received',
+                'client_id' => $client?->id,
+                'client_name' => $client ? null : $data['client'],
+                'amount' => $data['amount'],
+                'issue_date' => $data['issue_date'],
+                'maturity_date' => $data['maturity_date'],
+                'status' => $data['status'],
+                'is_electronic' => rand(0, 1) === 1,
+                'bank_account_id' => $primaryBankId,
+                'installment_count' => isset($installmentsData[$data['bill_number']]) ? count($installmentsData[$data['bill_number']]) : 0,
+                'created_by' => $userId,
+            ]);
+            $billCount++;
+
+            // 차수 관리 데이터 추가
+            if (isset($installmentsData[$data['bill_number']])) {
+                foreach ($installmentsData[$data['bill_number']] as $instData) {
+                    BillInstallment::create([
+                        'bill_id' => $bill->id,
+                        'installment_date' => $instData['date'],
+                        'amount' => $instData['amount'],
+                        'note' => $instData['note'],
+                    ]);
+                    $installmentCount++;
+                }
+            }
+        }
+
+        // 발행 어음 생성
+        foreach ($issuedBills as $data) {
+            $client = $clients->get($data['client']);
+            $bill = Bill::create([
+                'tenant_id' => $tenantId,
+                'bill_number' => $data['bill_number'],
+                'bill_type' => 'issued',
+                'client_id' => $client?->id,
+                'client_name' => $client ? null : $data['client'],
+                'amount' => $data['amount'],
+                'issue_date' => $data['issue_date'],
+                'maturity_date' => $data['maturity_date'],
+                'status' => $data['status'],
+                'is_electronic' => rand(0, 1) === 1,
+                'bank_account_id' => $primaryBankId,
+                'installment_count' => isset($installmentsData[$data['bill_number']]) ? count($installmentsData[$data['bill_number']]) : 0,
+                'created_by' => $userId,
+            ]);
+            $billCount++;
+
+            // 차수 관리 데이터 추가
+            if (isset($installmentsData[$data['bill_number']])) {
+                foreach ($installmentsData[$data['bill_number']] as $instData) {
+                    BillInstallment::create([
+                        'bill_id' => $bill->id,
+                        'installment_date' => $instData['date'],
+                        'amount' => $instData['amount'],
+                        'note' => $instData['note'],
+                    ]);
+                    $installmentCount++;
+                }
+            }
+        }
+
+        $this->command->info('   ✓ bills: '.$billCount.'건 생성');
+        $this->command->info('   ✓ bill_installments: '.$installmentCount.'건 생성');
+    }
+}
diff --git a/routes/api.php b/routes/api.php
index c2f2ab5..401c882 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -11,6 +11,7 @@
 use App\Http\Controllers\Api\V1\AttendanceController;
 use App\Http\Controllers\Api\V1\BadDebtController;
 use App\Http\Controllers\Api\V1\BankAccountController;
+use App\Http\Controllers\Api\V1\BillController;
 use App\Http\Controllers\Api\V1\BarobillSettingController;
 use App\Http\Controllers\Api\V1\BoardController;
 use App\Http\Controllers\Api\V1\CardController;
@@ -551,6 +552,17 @@
             Route::delete('/{id}/memos/{memoId}', [BadDebtController::class, 'removeMemo'])->whereNumber(['id', 'memoId'])->name('v1.bad-debts.memos.destroy');
         });
 
+        // Bill API (어음관리)
+        Route::prefix('bills')->group(function () {
+            Route::get('', [BillController::class, 'index'])->name('v1.bills.index');
+            Route::post('', [BillController::class, 'store'])->name('v1.bills.store');
+            Route::get('/summary', [BillController::class, 'summary'])->name('v1.bills.summary');
+            Route::get('/{id}', [BillController::class, 'show'])->whereNumber('id')->name('v1.bills.show');
+            Route::put('/{id}', [BillController::class, 'update'])->whereNumber('id')->name('v1.bills.update');
+            Route::delete('/{id}', [BillController::class, 'destroy'])->whereNumber('id')->name('v1.bills.destroy');
+            Route::patch('/{id}/status', [BillController::class, 'updateStatus'])->whereNumber('id')->name('v1.bills.update-status');
+        });
+
         // Popup API (팝업관리)
         Route::prefix('popups')->group(function () {
             Route::get('', [PopupController::class, 'index'])->name('v1.popups.index');