diff --git a/app/Http/Controllers/Api/V1/NonconformingReportController.php b/app/Http/Controllers/Api/V1/NonconformingReportController.php
new file mode 100644
index 00000000..3daf85bd
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/NonconformingReportController.php
@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Material\StoreNonconformingReportRequest;
+use App\Http\Requests\Material\UpdateNonconformingReportRequest;
+use App\Services\NonconformingReportService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class NonconformingReportController extends Controller
+{
+    public function __construct(private NonconformingReportService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function stats(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->stats($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.fetched'));
+    }
+
+    public function store(StoreNonconformingReportRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->store($request->validated());
+        }, __('message.created'));
+    }
+
+    public function update(UpdateNonconformingReportRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->update($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $this->service->destroy($id);
+
+            return 'success';
+        }, __('message.deleted'));
+    }
+
+    public function changeStatus(Request $request, int $id): JsonResponse
+    {
+        $request->validate(['status' => 'required|string|in:RECEIVED,ANALYZING,RESOLVED,CLOSED']);
+
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->changeStatus($id, $request->input('status'));
+        }, __('message.updated'));
+    }
+}
diff --git a/app/Http/Requests/Material/StoreNonconformingReportRequest.php b/app/Http/Requests/Material/StoreNonconformingReportRequest.php
new file mode 100644
index 00000000..34aaadc1
--- /dev/null
+++ b/app/Http/Requests/Material/StoreNonconformingReportRequest.php
@@ -0,0 +1,58 @@
+<?php
+
+namespace App\Http\Requests\Material;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreNonconformingReportRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'nc_type' => 'required|string|in:material,process,construction,other',
+            'occurred_at' => 'required|date',
+            'confirmed_at' => 'nullable|date',
+            'site_name' => 'nullable|string|max:100',
+            'department_id' => 'nullable|integer|exists:departments,id',
+            'order_id' => 'nullable|integer|exists:orders,id',
+            'item_id' => 'nullable|integer|exists:items,id',
+            'defect_quantity' => 'nullable|numeric|min:0',
+            'unit' => 'nullable|string|max:20',
+            'defect_description' => 'nullable|string',
+            'cause_analysis' => 'nullable|string',
+            'corrective_action' => 'nullable|string',
+            'action_completed_at' => 'nullable|date',
+            'action_manager_id' => 'nullable|integer',
+            'related_employee_id' => 'nullable|integer',
+            'material_cost' => 'nullable|integer|min:0',
+            'shipping_cost' => 'nullable|integer|min:0',
+            'construction_cost' => 'nullable|integer|min:0',
+            'other_cost' => 'nullable|integer|min:0',
+            'remarks' => 'nullable|string',
+            'drawing_location' => 'nullable|string|max:255',
+
+            // 자재 상세 내역
+            'items' => 'nullable|array',
+            'items.*.item_id' => 'nullable|integer',
+            'items.*.item_name' => 'required_with:items|string|max:100',
+            'items.*.specification' => 'nullable|string|max:100',
+            'items.*.quantity' => 'nullable|numeric|min:0',
+            'items.*.unit_price' => 'nullable|integer|min:0',
+            'items.*.remarks' => 'nullable|string|max:255',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'nc_type.required' => __('error.nonconforming.nc_type_required'),
+            'nc_type.in' => __('error.nonconforming.nc_type_invalid'),
+            'occurred_at.required' => __('error.nonconforming.occurred_at_required'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/Material/UpdateNonconformingReportRequest.php b/app/Http/Requests/Material/UpdateNonconformingReportRequest.php
new file mode 100644
index 00000000..6922d7c2
--- /dev/null
+++ b/app/Http/Requests/Material/UpdateNonconformingReportRequest.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Http\Requests\Material;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateNonconformingReportRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'nc_type' => 'sometimes|string|in:material,process,construction,other',
+            'occurred_at' => 'sometimes|date',
+            'confirmed_at' => 'nullable|date',
+            'site_name' => 'nullable|string|max:100',
+            'department_id' => 'nullable|integer|exists:departments,id',
+            'order_id' => 'nullable|integer|exists:orders,id',
+            'item_id' => 'nullable|integer|exists:items,id',
+            'defect_quantity' => 'nullable|numeric|min:0',
+            'unit' => 'nullable|string|max:20',
+            'defect_description' => 'nullable|string',
+            'cause_analysis' => 'nullable|string',
+            'corrective_action' => 'nullable|string',
+            'action_completed_at' => 'nullable|date',
+            'action_manager_id' => 'nullable|integer',
+            'related_employee_id' => 'nullable|integer',
+            'material_cost' => 'nullable|integer|min:0',
+            'shipping_cost' => 'nullable|integer|min:0',
+            'construction_cost' => 'nullable|integer|min:0',
+            'other_cost' => 'nullable|integer|min:0',
+            'remarks' => 'nullable|string',
+            'drawing_location' => 'nullable|string|max:255',
+            'status' => 'sometimes|string|in:RECEIVED,ANALYZING,RESOLVED,CLOSED',
+
+            // 자재 상세 내역
+            'items' => 'nullable|array',
+            'items.*.id' => 'nullable|integer',
+            'items.*.item_id' => 'nullable|integer',
+            'items.*.item_name' => 'required_with:items|string|max:100',
+            'items.*.specification' => 'nullable|string|max:100',
+            'items.*.quantity' => 'nullable|numeric|min:0',
+            'items.*.unit_price' => 'nullable|integer|min:0',
+            'items.*.remarks' => 'nullable|string|max:255',
+        ];
+    }
+}
diff --git a/app/Models/Materials/NonconformingReport.php b/app/Models/Materials/NonconformingReport.php
new file mode 100644
index 00000000..287e0c2f
--- /dev/null
+++ b/app/Models/Materials/NonconformingReport.php
@@ -0,0 +1,172 @@
+<?php
+
+namespace App\Models\Materials;
+
+use App\Models\Commons\File;
+use App\Models\Departments\Department;
+use App\Models\Items\Item;
+use App\Models\Orders\Order;
+use App\Models\Users\User;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\Relations\MorphMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class NonconformingReport extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'nc_number',
+        'status',
+        'nc_type',
+        'occurred_at',
+        'confirmed_at',
+        'site_name',
+        'department_id',
+        'order_id',
+        'item_id',
+        'defect_quantity',
+        'unit',
+        'defect_description',
+        'cause_analysis',
+        'corrective_action',
+        'action_completed_at',
+        'action_manager_id',
+        'related_employee_id',
+        'material_cost',
+        'shipping_cost',
+        'construction_cost',
+        'other_cost',
+        'total_cost',
+        'remarks',
+        'drawing_location',
+        'options',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'options' => 'array',
+        'occurred_at' => 'date',
+        'confirmed_at' => 'date',
+        'action_completed_at' => 'date',
+        'material_cost' => 'integer',
+        'shipping_cost' => 'integer',
+        'construction_cost' => 'integer',
+        'other_cost' => 'integer',
+        'total_cost' => 'integer',
+        'defect_quantity' => 'decimal:2',
+    ];
+
+    // 상태 상수
+    public const STATUS_RECEIVED = 'RECEIVED';
+
+    public const STATUS_ANALYZING = 'ANALYZING';
+
+    public const STATUS_RESOLVED = 'RESOLVED';
+
+    public const STATUS_CLOSED = 'CLOSED';
+
+    // 부적합 유형 상수
+    public const TYPE_MATERIAL = 'material';
+
+    public const TYPE_PROCESS = 'process';
+
+    public const TYPE_CONSTRUCTION = 'construction';
+
+    public const TYPE_OTHER = 'other';
+
+    public const NC_TYPES = [
+        self::TYPE_MATERIAL => '자재불량',
+        self::TYPE_PROCESS => '공정불량',
+        self::TYPE_CONSTRUCTION => '시공불량',
+        self::TYPE_OTHER => '기타',
+    ];
+
+    public const STATUSES = [
+        self::STATUS_RECEIVED => '접수',
+        self::STATUS_ANALYZING => '분석중',
+        self::STATUS_RESOLVED => '조치완료',
+        self::STATUS_CLOSED => '종결',
+    ];
+
+    // ── 관계 ──
+
+    public function items(): HasMany
+    {
+        return $this->hasMany(NonconformingReportItem::class)->orderBy('sort_order');
+    }
+
+    public function order(): BelongsTo
+    {
+        return $this->belongsTo(Order::class);
+    }
+
+    public function item(): BelongsTo
+    {
+        return $this->belongsTo(Item::class);
+    }
+
+    public function department(): BelongsTo
+    {
+        return $this->belongsTo(Department::class);
+    }
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    public function actionManager(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'action_manager_id');
+    }
+
+    public function relatedEmployee(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'related_employee_id');
+    }
+
+    public function files(): MorphMany
+    {
+        return $this->morphMany(File::class, 'fileable');
+    }
+
+    // ── 스코프 ──
+
+    public function scopeStatus($query, string $status)
+    {
+        return $query->where('status', $status);
+    }
+
+    public function scopeNcType($query, string $type)
+    {
+        return $query->where('nc_type', $type);
+    }
+
+    // ── 헬퍼 ──
+
+    public function recalculateTotalCost(): void
+    {
+        $this->total_cost = $this->material_cost + $this->shipping_cost
+            + $this->construction_cost + $this->other_cost;
+    }
+
+    public function recalculateMaterialCost(): void
+    {
+        $this->material_cost = (int) $this->items()->sum('amount');
+        $this->recalculateTotalCost();
+    }
+
+    public function isClosed(): bool
+    {
+        return $this->status === self::STATUS_CLOSED;
+    }
+}
diff --git a/app/Models/Materials/NonconformingReportItem.php b/app/Models/Materials/NonconformingReportItem.php
new file mode 100644
index 00000000..8747f33b
--- /dev/null
+++ b/app/Models/Materials/NonconformingReportItem.php
@@ -0,0 +1,45 @@
+<?php
+
+namespace App\Models\Materials;
+
+use App\Models\Items\Item;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class NonconformingReportItem extends Model
+{
+    use BelongsToTenant, ModelTrait;
+
+    protected $fillable = [
+        'tenant_id',
+        'nonconforming_report_id',
+        'item_id',
+        'item_name',
+        'specification',
+        'quantity',
+        'unit_price',
+        'amount',
+        'sort_order',
+        'remarks',
+        'options',
+    ];
+
+    protected $casts = [
+        'options' => 'array',
+        'quantity' => 'decimal:2',
+        'unit_price' => 'integer',
+        'amount' => 'integer',
+    ];
+
+    public function report(): BelongsTo
+    {
+        return $this->belongsTo(NonconformingReport::class, 'nonconforming_report_id');
+    }
+
+    public function item(): BelongsTo
+    {
+        return $this->belongsTo(Item::class);
+    }
+}
diff --git a/app/Services/NonconformingReportService.php b/app/Services/NonconformingReportService.php
new file mode 100644
index 00000000..06b715fd
--- /dev/null
+++ b/app/Services/NonconformingReportService.php
@@ -0,0 +1,329 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Materials\NonconformingReport;
+use App\Models\Materials\NonconformingReportItem;
+use Illuminate\Support\Facades\DB;
+
+class NonconformingReportService extends Service
+{
+    /**
+     * 목록 조회 (필터/검색/페이지네이션)
+     */
+    public function index(array $params): mixed
+    {
+        $tenantId = $this->tenantId();
+        $perPage = $params['per_page'] ?? 20;
+        $page = $params['page'] ?? 1;
+
+        $query = NonconformingReport::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['creator:id,name', 'item:id,name', 'order:id,order_number']);
+
+        // 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+        if (! empty($params['nc_type'])) {
+            $query->where('nc_type', $params['nc_type']);
+        }
+        if (! empty($params['from_date'])) {
+            $query->where('occurred_at', '>=', $params['from_date']);
+        }
+        if (! empty($params['to_date'])) {
+            $query->where('occurred_at', '<=', $params['to_date']);
+        }
+
+        // 검색
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('nc_number', 'like', "%{$search}%")
+                    ->orWhere('site_name', 'like', "%{$search}%")
+                    ->orWhereHas('item', function ($q2) use ($search) {
+                        $q2->where('name', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        $query->orderByDesc('occurred_at')->orderByDesc('id');
+
+        return $query->paginate($perPage, ['*'], 'page', $page);
+    }
+
+    /**
+     * 단건 조회
+     */
+    public function show(int $id): NonconformingReport
+    {
+        return NonconformingReport::query()
+            ->where('tenant_id', $this->tenantId())
+            ->with([
+                'items',
+                'order:id,order_number,site_name',
+                'item:id,name',
+                'department:id,name',
+                'creator:id,name',
+                'actionManager:id,name',
+                'relatedEmployee:id,name',
+                'files',
+            ])
+            ->findOrFail($id);
+    }
+
+    /**
+     * 등록 (items 일괄 저장)
+     */
+    public function store(array $data): NonconformingReport
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            // 채번
+            $ncNumber = $this->generateNcNumber($tenantId);
+
+            // 비용 계산
+            $items = $data['items'] ?? [];
+            $materialCost = $data['material_cost'] ?? $this->sumItemAmounts($items);
+            $shippingCost = $data['shipping_cost'] ?? 0;
+            $constructionCost = $data['construction_cost'] ?? 0;
+            $otherCost = $data['other_cost'] ?? 0;
+            $totalCost = $materialCost + $shippingCost + $constructionCost + $otherCost;
+
+            $report = NonconformingReport::create([
+                'tenant_id' => $tenantId,
+                'nc_number' => $ncNumber,
+                'status' => NonconformingReport::STATUS_RECEIVED,
+                'nc_type' => $data['nc_type'],
+                'occurred_at' => $data['occurred_at'],
+                'confirmed_at' => $data['confirmed_at'] ?? null,
+                'site_name' => $data['site_name'] ?? null,
+                'department_id' => $data['department_id'] ?? null,
+                'order_id' => $data['order_id'] ?? null,
+                'item_id' => $data['item_id'] ?? null,
+                'defect_quantity' => $data['defect_quantity'] ?? null,
+                'unit' => $data['unit'] ?? null,
+                'defect_description' => $data['defect_description'] ?? null,
+                'cause_analysis' => $data['cause_analysis'] ?? null,
+                'corrective_action' => $data['corrective_action'] ?? null,
+                'action_completed_at' => $data['action_completed_at'] ?? null,
+                'action_manager_id' => $data['action_manager_id'] ?? null,
+                'related_employee_id' => $data['related_employee_id'] ?? null,
+                'material_cost' => $materialCost,
+                'shipping_cost' => $shippingCost,
+                'construction_cost' => $constructionCost,
+                'other_cost' => $otherCost,
+                'total_cost' => $totalCost,
+                'remarks' => $data['remarks'] ?? null,
+                'drawing_location' => $data['drawing_location'] ?? null,
+                'created_by' => $userId,
+            ]);
+
+            // 자재 상세 내역 저장
+            $this->syncItems($report, $items, $tenantId);
+
+            return $this->show($report->id);
+        });
+    }
+
+    /**
+     * 수정 (items sync)
+     */
+    public function update(int $id, array $data): NonconformingReport
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $data, $tenantId, $userId) {
+            $report = NonconformingReport::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            if ($report->isClosed()) {
+                abort(403, __('error.nonconforming.closed_cannot_edit'));
+            }
+
+            // items가 전달되면 자재비 재계산
+            $hasItems = array_key_exists('items', $data);
+            if ($hasItems) {
+                $this->syncItems($report, $data['items'] ?? [], $tenantId);
+                $data['material_cost'] = (int) $report->items()->sum('amount');
+            }
+
+            // 비용 합계 재계산
+            $materialCost = $data['material_cost'] ?? $report->material_cost;
+            $shippingCost = $data['shipping_cost'] ?? $report->shipping_cost;
+            $constructionCost = $data['construction_cost'] ?? $report->construction_cost;
+            $otherCost = $data['other_cost'] ?? $report->other_cost;
+            $data['total_cost'] = $materialCost + $shippingCost + $constructionCost + $otherCost;
+            $data['updated_by'] = $userId;
+
+            // items 키는 모델 필드가 아니므로 제거
+            unset($data['items']);
+
+            $report->update($data);
+
+            return $this->show($report->id);
+        });
+    }
+
+    /**
+     * 삭제 (소프트)
+     */
+    public function destroy(int $id): void
+    {
+        $report = NonconformingReport::query()
+            ->where('tenant_id', $this->tenantId())
+            ->findOrFail($id);
+
+        if ($report->isClosed()) {
+            abort(403, __('error.nonconforming.closed_cannot_delete'));
+        }
+
+        $report->deleted_by = $this->apiUserId();
+        $report->save();
+        $report->delete();
+    }
+
+    /**
+     * 상태 변경
+     */
+    public function changeStatus(int $id, string $newStatus): NonconformingReport
+    {
+        $report = NonconformingReport::query()
+            ->where('tenant_id', $this->tenantId())
+            ->findOrFail($id);
+
+        $this->validateStatusTransition($report, $newStatus);
+
+        $report->status = $newStatus;
+        $report->updated_by = $this->apiUserId();
+        $report->save();
+
+        return $this->show($report->id);
+    }
+
+    /**
+     * 상태별 통계
+     */
+    public function stats(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $statusCounts = NonconformingReport::query()
+            ->where('tenant_id', $tenantId)
+            ->selectRaw('status, COUNT(*) as count')
+            ->groupBy('status')
+            ->pluck('count', 'status')
+            ->toArray();
+
+        $totalCost = NonconformingReport::query()
+            ->where('tenant_id', $tenantId)
+            ->sum('total_cost');
+
+        return [
+            'by_status' => [
+                'RECEIVED' => $statusCounts['RECEIVED'] ?? 0,
+                'ANALYZING' => $statusCounts['ANALYZING'] ?? 0,
+                'RESOLVED' => $statusCounts['RESOLVED'] ?? 0,
+                'CLOSED' => $statusCounts['CLOSED'] ?? 0,
+            ],
+            'total_count' => array_sum($statusCounts),
+            'total_cost' => (int) $totalCost,
+        ];
+    }
+
+    // ── private ──
+
+    /**
+     * 채번: NC-YYYYMMDD-NNN
+     */
+    private function generateNcNumber(int $tenantId): string
+    {
+        $prefix = 'NC';
+        $date = now()->format('Ymd');
+        $pattern = "{$prefix}-{$date}-";
+
+        $lastNumber = NonconformingReport::withTrashed()
+            ->where('tenant_id', $tenantId)
+            ->where('nc_number', 'like', "{$pattern}%")
+            ->orderByDesc('nc_number')
+            ->value('nc_number');
+
+        $seq = $lastNumber ? ((int) substr($lastNumber, -3) + 1) : 1;
+
+        return sprintf('%s-%s-%03d', $prefix, $date, $seq);
+    }
+
+    /**
+     * 자재 상세 내역 동기화 (삭제 후 재생성)
+     */
+    private function syncItems(NonconformingReport $report, array $items, int $tenantId): void
+    {
+        $report->items()->delete();
+
+        foreach ($items as $index => $itemData) {
+            $quantity = $itemData['quantity'] ?? 0;
+            $unitPrice = $itemData['unit_price'] ?? 0;
+
+            NonconformingReportItem::create([
+                'tenant_id' => $tenantId,
+                'nonconforming_report_id' => $report->id,
+                'item_id' => $itemData['item_id'] ?? null,
+                'item_name' => $itemData['item_name'],
+                'specification' => $itemData['specification'] ?? null,
+                'quantity' => $quantity,
+                'unit_price' => $unitPrice,
+                'amount' => (int) ($quantity * $unitPrice),
+                'sort_order' => $index,
+                'remarks' => $itemData['remarks'] ?? null,
+            ]);
+        }
+    }
+
+    /**
+     * items 배열에서 금액 합계 계산
+     */
+    private function sumItemAmounts(array $items): int
+    {
+        $total = 0;
+        foreach ($items as $item) {
+            $qty = $item['quantity'] ?? 0;
+            $price = $item['unit_price'] ?? 0;
+            $total += (int) ($qty * $price);
+        }
+
+        return $total;
+    }
+
+    /**
+     * 상태 전이 검증
+     */
+    private function validateStatusTransition(NonconformingReport $report, string $newStatus): void
+    {
+        $allowed = [
+            NonconformingReport::STATUS_RECEIVED => [NonconformingReport::STATUS_ANALYZING],
+            NonconformingReport::STATUS_ANALYZING => [NonconformingReport::STATUS_RESOLVED],
+            NonconformingReport::STATUS_RESOLVED => [NonconformingReport::STATUS_CLOSED],
+            NonconformingReport::STATUS_CLOSED => [],
+        ];
+
+        $current = $report->status;
+
+        if (! in_array($newStatus, $allowed[$current] ?? [])) {
+            abort(422, __('error.nonconforming.invalid_status_transition', [
+                'from' => NonconformingReport::STATUSES[$current] ?? $current,
+                'to' => NonconformingReport::STATUSES[$newStatus] ?? $newStatus,
+            ]));
+        }
+
+        // ANALYZING → RESOLVED: 원인분석 + 시정조치 필수
+        if ($newStatus === NonconformingReport::STATUS_RESOLVED) {
+            if (empty($report->cause_analysis) || empty($report->corrective_action)) {
+                abort(422, __('error.nonconforming.analysis_required'));
+            }
+        }
+    }
+}
diff --git a/database/migrations/2026_03_19_100000_create_nonconforming_reports_table.php b/database/migrations/2026_03_19_100000_create_nonconforming_reports_table.php
new file mode 100644
index 00000000..aa95462f
--- /dev/null
+++ b/database/migrations/2026_03_19_100000_create_nonconforming_reports_table.php
@@ -0,0 +1,79 @@
+<?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('nonconforming_reports', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('nc_number', 30)->comment('부적합번호 NC-YYYYMMDD-NNN');
+            $table->string('status', 20)->default('RECEIVED')->comment('상태: RECEIVED/ANALYZING/RESOLVED/CLOSED');
+            $table->string('nc_type', 20)->comment('부적합유형: material/process/construction/other');
+            $table->date('occurred_at')->comment('발생일');
+            $table->date('confirmed_at')->nullable()->comment('불량확인일');
+            $table->string('site_name', 100)->nullable()->comment('현장명');
+            $table->unsignedBigInteger('department_id')->nullable()->comment('부서');
+            $table->unsignedBigInteger('order_id')->nullable()->comment('관련 수주');
+            $table->unsignedBigInteger('item_id')->nullable()->comment('관련 품목');
+            $table->decimal('defect_quantity', 10, 2)->nullable()->comment('불량 수량');
+            $table->string('unit', 20)->nullable()->comment('단위');
+            $table->text('defect_description')->nullable()->comment('불량 상세 설명');
+            $table->text('cause_analysis')->nullable()->comment('원인 분석');
+            $table->text('corrective_action')->nullable()->comment('처리 방안 및 개선 사항');
+            $table->date('action_completed_at')->nullable()->comment('조치 완료일');
+            $table->unsignedBigInteger('action_manager_id')->nullable()->comment('조치 담당자');
+            $table->unsignedBigInteger('related_employee_id')->nullable()->comment('관련 직원');
+            $table->decimal('material_cost', 12, 0)->default(0)->comment('자재 비용');
+            $table->decimal('shipping_cost', 12, 0)->default(0)->comment('운송 비용');
+            $table->decimal('construction_cost', 12, 0)->default(0)->comment('시공 비용');
+            $table->decimal('other_cost', 12, 0)->default(0)->comment('기타 비용');
+            $table->decimal('total_cost', 12, 0)->default(0)->comment('비용 합계');
+            $table->text('remarks')->nullable()->comment('비고');
+            $table->string('drawing_location', 255)->nullable()->comment('도면 저장 위치');
+            $table->json('options')->nullable()->comment('확장 속성');
+            $table->unsignedBigInteger('created_by')->default(0)->comment('등록자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'nc_type']);
+            $table->index(['tenant_id', 'occurred_at']);
+            $table->unique(['tenant_id', 'nc_number']);
+        });
+
+        Schema::create('nonconforming_report_items', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('nonconforming_report_id')->comment('부적합 보고서 ID');
+            $table->unsignedBigInteger('item_id')->nullable()->comment('품목 마스터 연결');
+            $table->string('item_name', 100)->comment('품목명');
+            $table->string('specification', 100)->nullable()->comment('규격/사양');
+            $table->decimal('quantity', 10, 2)->default(0)->comment('수량');
+            $table->decimal('unit_price', 12, 0)->default(0)->comment('단가');
+            $table->decimal('amount', 12, 0)->default(0)->comment('금액');
+            $table->integer('sort_order')->default(0)->comment('정렬 순서');
+            $table->string('remarks', 255)->nullable()->comment('비고');
+            $table->json('options')->nullable()->comment('확장 속성');
+            $table->timestamps();
+
+            $table->index('nonconforming_report_id');
+            $table->foreign('nonconforming_report_id')
+                ->references('id')
+                ->on('nonconforming_reports')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('nonconforming_report_items');
+        Schema::dropIfExists('nonconforming_reports');
+    }
+};
diff --git a/lang/ko/error.php b/lang/ko/error.php
index 68027f33..95c33deb 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -529,6 +529,17 @@
     ],
     'tenant_access_denied' => '해당 테넌트에 대한 접근 권한이 없습니다.',
 
+    // 부적합관리 관련
+    'nonconforming' => [
+        'nc_type_required' => '부적합 유형은 필수입니다.',
+        'nc_type_invalid' => '유효하지 않은 부적합 유형입니다.',
+        'occurred_at_required' => '발생일은 필수입니다.',
+        'closed_cannot_edit' => '종결된 부적합 보고서는 수정할 수 없습니다.',
+        'closed_cannot_delete' => '종결된 부적합 보고서는 삭제할 수 없습니다.',
+        'invalid_status_transition' => "상태를 ':from'에서 ':to'(으)로 변경할 수 없습니다.",
+        'analysis_required' => '조치완료로 변경하려면 원인 분석과 처리 방안을 먼저 입력해야 합니다.',
+    ],
+
     // 데모 테넌트 관련
     'demo_tenant' => [
         'not_found' => '데모 테넌트를 찾을 수 없습니다.',
diff --git a/routes/api/v1/inventory.php b/routes/api/v1/inventory.php
index ff0bdc60..83c45e97 100644
--- a/routes/api/v1/inventory.php
+++ b/routes/api/v1/inventory.php
@@ -15,6 +15,7 @@
 use App\Http\Controllers\Api\V1\ItemsController;
 use App\Http\Controllers\Api\V1\ItemsFileController;
 use App\Http\Controllers\Api\V1\LaborController;
+use App\Http\Controllers\Api\V1\NonconformingReportController;
 use App\Http\Controllers\Api\V1\PurchaseController;
 use App\Http\Controllers\Api\V1\ReceivingController;
 use App\Http\Controllers\Api\V1\ShipmentController;
@@ -128,6 +129,17 @@
     Route::delete('/{id}', [ShipmentController::class, 'destroy'])->whereNumber('id')->name('v1.shipments.destroy');
 });
 
+// Nonconforming Report API (부적합관리)
+Route::prefix('material/nonconforming-reports')->group(function () {
+    Route::get('', [NonconformingReportController::class, 'index'])->name('v1.nonconforming-reports.index');
+    Route::get('/stats', [NonconformingReportController::class, 'stats'])->name('v1.nonconforming-reports.stats');
+    Route::post('', [NonconformingReportController::class, 'store'])->name('v1.nonconforming-reports.store');
+    Route::get('/{id}', [NonconformingReportController::class, 'show'])->whereNumber('id')->name('v1.nonconforming-reports.show');
+    Route::put('/{id}', [NonconformingReportController::class, 'update'])->whereNumber('id')->name('v1.nonconforming-reports.update');
+    Route::delete('/{id}', [NonconformingReportController::class, 'destroy'])->whereNumber('id')->name('v1.nonconforming-reports.destroy');
+    Route::patch('/{id}/status', [NonconformingReportController::class, 'changeStatus'])->whereNumber('id')->name('v1.nonconforming-reports.change-status');
+});
+
 // Vehicle Dispatch API (배차차량 관리)
 Route::prefix('vehicle-dispatches')->group(function () {
     Route::get('', [VehicleDispatchController::class, 'index'])->name('v1.vehicle-dispatches.index');