diff --git a/database/migrations/2026_03_06_223000_add_condolence_expenses_menu.php b/database/migrations/2026_03_06_223000_add_condolence_expenses_menu.php
new file mode 100644
index 0000000..dc739e0
--- /dev/null
+++ b/database/migrations/2026_03_06_223000_add_condolence_expenses_menu.php
@@ -0,0 +1,48 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 각 테넌트의 부가세관리 메뉴를 찾아서 같은 parent_id 아래에 경조사비관리 추가
+        $vatMenus = DB::table('menus')
+            ->where('url', '/finance/vat')
+            ->whereNull('deleted_at')
+            ->get();
+
+        foreach ($vatMenus as $vatMenu) {
+            // 이미 존재하면 skip
+            $exists = DB::table('menus')
+                ->where('tenant_id', $vatMenu->tenant_id)
+                ->where('url', '/finance/condolence-expenses')
+                ->whereNull('deleted_at')
+                ->exists();
+
+            if ($exists) {
+                continue;
+            }
+
+            DB::table('menus')->insert([
+                'tenant_id' => $vatMenu->tenant_id,
+                'parent_id' => $vatMenu->parent_id,
+                'name' => '경조사비관리',
+                'url' => '/finance/condolence-expenses',
+                'icon' => 'gift',
+                'sort_order' => $vatMenu->sort_order + 1,
+                'is_active' => true,
+                'created_at' => now(),
+                'updated_at' => now(),
+            ]);
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('menus')
+            ->where('url', '/finance/condolence-expenses')
+            ->delete();
+    }
+};