diff --git a/app/Http/Controllers/Api/V1/ReceivablesController.php b/app/Http/Controllers/Api/V1/ReceivablesController.php
new file mode 100644
index 0000000..7affea0
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/ReceivablesController.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\ReceivablesService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 채권 현황 컨트롤러
+ */
+class ReceivablesController extends Controller
+{
+    public function __construct(
+        protected ReceivablesService $service
+    ) {}
+
+    /**
+     * 채권 현황 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'year' => 'nullable|integer|min:2000|max:2100',
+                'search' => 'nullable|string|max:100',
+                'has_receivable' => 'nullable|boolean',
+            ]);
+
+            return $this->service->index($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 채권 현황 요약 통계
+     */
+    public function summary(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'year' => 'nullable|integer|min:2000|max:2100',
+            ]);
+
+            return $this->service->summary($params);
+        }, __('message.fetched'));
+    }
+}
diff --git a/app/Services/ReceivablesService.php b/app/Services/ReceivablesService.php
new file mode 100644
index 0000000..8c5e7f6
--- /dev/null
+++ b/app/Services/ReceivablesService.php
@@ -0,0 +1,301 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Orders\Client;
+use App\Models\Tenants\Bill;
+use App\Models\Tenants\Deposit;
+use App\Models\Tenants\Sale;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 채권 현황 서비스
+ * 거래처별 월별 매출, 입금, 어음, 미수금 현황 조회
+ */
+class ReceivablesService extends Service
+{
+    /**
+     * 채권 현황 목록 조회
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $year = $params['year'] ?? date('Y');
+        $search = $params['search'] ?? null;
+
+        // 거래처 목록 조회
+        $clientsQuery = Client::where('tenant_id', $tenantId)
+            ->where('is_active', true);
+
+        if ($search) {
+            $clientsQuery->where('name', 'like', "%{$search}%");
+        }
+
+        $clients = $clientsQuery->orderBy('name')->get();
+
+        $result = [];
+
+        foreach ($clients as $client) {
+            // 월별 데이터 수집
+            $salesByMonth = $this->getSalesByMonth($tenantId, $client->id, $year);
+            $depositsByMonth = $this->getDepositsByMonth($tenantId, $client->id, $year);
+            $billsByMonth = $this->getBillsByMonth($tenantId, $client->id, $year);
+
+            // 미수금 계산 (매출 - 입금 - 어음)
+            $receivablesByMonth = $this->calculateReceivables($salesByMonth, $depositsByMonth, $billsByMonth);
+
+            // 카테고리별 데이터 생성
+            $categories = [
+                [
+                    'category' => 'sales',
+                    'amounts' => $this->formatMonthlyAmounts($salesByMonth),
+                ],
+                [
+                    'category' => 'deposit',
+                    'amounts' => $this->formatMonthlyAmounts($depositsByMonth),
+                ],
+                [
+                    'category' => 'bill',
+                    'amounts' => $this->formatMonthlyAmounts($billsByMonth),
+                ],
+                [
+                    'category' => 'receivable',
+                    'amounts' => $this->formatMonthlyAmounts($receivablesByMonth),
+                ],
+                [
+                    'category' => 'memo',
+                    'amounts' => $this->getEmptyMonthlyAmounts(),
+                ],
+            ];
+
+            // 미수금이 있는 월 확인 (연체 표시용)
+            $overdueMonths = [];
+            foreach ($receivablesByMonth as $month => $amount) {
+                if ($amount > 0) {
+                    $overdueMonths[] = $month;
+                }
+            }
+
+            $result[] = [
+                'id' => (string) $client->id,
+                'vendor_id' => $client->id,
+                'vendor_name' => $client->name,
+                'is_overdue' => count($overdueMonths) > 0,
+                'overdue_months' => $overdueMonths,
+                'categories' => $categories,
+            ];
+        }
+
+        // 미수금이 있는 거래처만 필터링 (선택적)
+        if (! empty($params['has_receivable'])) {
+            $result = array_filter($result, function ($item) {
+                $receivableCat = collect($item['categories'])->firstWhere('category', 'receivable');
+
+                return $receivableCat && $receivableCat['amounts']['total'] > 0;
+            });
+            $result = array_values($result);
+        }
+
+        return $result;
+    }
+
+    /**
+     * 요약 통계 조회
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $year = $params['year'] ?? date('Y');
+
+        $startDate = "{$year}-01-01";
+        $endDate = "{$year}-12-31";
+
+        // 총 매출
+        $totalSales = Sale::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereBetween('sale_date', [$startDate, $endDate])
+            ->sum('total_amount');
+
+        // 총 입금
+        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereBetween('deposit_date', [$startDate, $endDate])
+            ->sum('amount');
+
+        // 총 어음
+        $totalBills = Bill::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('bill_type', 'received')
+            ->whereBetween('issue_date', [$startDate, $endDate])
+            ->sum('amount');
+
+        // 총 미수금
+        $totalReceivables = $totalSales - $totalDeposits - $totalBills;
+        if ($totalReceivables < 0) {
+            $totalReceivables = 0;
+        }
+
+        // 거래처 수
+        $vendorCount = Client::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->whereHas('orders')
+            ->count();
+
+        // 연체 거래처 수 (미수금이 있는 거래처)
+        $overdueVendorCount = DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereBetween('sale_date', [$startDate, $endDate])
+            ->select('client_id')
+            ->groupBy('client_id')
+            ->havingRaw('SUM(total_amount) > (
+                SELECT COALESCE(SUM(d.amount), 0) FROM deposits d
+                WHERE d.tenant_id = ? AND d.client_id = sales.client_id
+                AND d.deposit_date BETWEEN ? AND ?
+            ) + (
+                SELECT COALESCE(SUM(b.amount), 0) FROM bills b
+                WHERE b.tenant_id = ? AND b.client_id = sales.client_id
+                AND b.bill_type = "received"
+                AND b.issue_date BETWEEN ? AND ?
+            )', [$tenantId, $startDate, $endDate, $tenantId, $startDate, $endDate])
+            ->count();
+
+        return [
+            'total_sales' => (float) $totalSales,
+            'total_deposits' => (float) $totalDeposits,
+            'total_bills' => (float) $totalBills,
+            'total_receivables' => (float) $totalReceivables,
+            'vendor_count' => $vendorCount,
+            'overdue_vendor_count' => $overdueVendorCount,
+        ];
+    }
+
+    /**
+     * 월별 매출 조회
+     */
+    private function getSalesByMonth(int $tenantId, int $clientId, string $year): array
+    {
+        $result = [];
+
+        $sales = Sale::where('tenant_id', $tenantId)
+            ->where('client_id', $clientId)
+            ->whereYear('sale_date', $year)
+            ->select(
+                DB::raw('MONTH(sale_date) as month'),
+                DB::raw('SUM(total_amount) as total')
+            )
+            ->groupBy(DB::raw('MONTH(sale_date)'))
+            ->get();
+
+        foreach ($sales as $sale) {
+            $result[(int) $sale->month] = (float) $sale->total;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 월별 입금 조회
+     */
+    private function getDepositsByMonth(int $tenantId, int $clientId, string $year): array
+    {
+        $result = [];
+
+        $deposits = Deposit::where('tenant_id', $tenantId)
+            ->where('client_id', $clientId)
+            ->whereYear('deposit_date', $year)
+            ->select(
+                DB::raw('MONTH(deposit_date) as month'),
+                DB::raw('SUM(amount) as total')
+            )
+            ->groupBy(DB::raw('MONTH(deposit_date)'))
+            ->get();
+
+        foreach ($deposits as $deposit) {
+            $result[(int) $deposit->month] = (float) $deposit->total;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 월별 어음 조회
+     */
+    private function getBillsByMonth(int $tenantId, int $clientId, string $year): array
+    {
+        $result = [];
+
+        $bills = Bill::where('tenant_id', $tenantId)
+            ->where('client_id', $clientId)
+            ->where('bill_type', 'received')
+            ->whereYear('issue_date', $year)
+            ->select(
+                DB::raw('MONTH(issue_date) as month'),
+                DB::raw('SUM(amount) as total')
+            )
+            ->groupBy(DB::raw('MONTH(issue_date)'))
+            ->get();
+
+        foreach ($bills as $bill) {
+            $result[(int) $bill->month] = (float) $bill->total;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 미수금 계산
+     */
+    private function calculateReceivables(array $sales, array $deposits, array $bills): array
+    {
+        $result = [];
+
+        for ($month = 1; $month <= 12; $month++) {
+            $salesAmount = $sales[$month] ?? 0;
+            $depositAmount = $deposits[$month] ?? 0;
+            $billAmount = $bills[$month] ?? 0;
+
+            $receivable = $salesAmount - $depositAmount - $billAmount;
+            $result[$month] = max(0, $receivable);
+        }
+
+        return $result;
+    }
+
+    /**
+     * 월별 금액을 프론트엔드 형식으로 변환
+     */
+    private function formatMonthlyAmounts(array $monthlyData): array
+    {
+        $amounts = [];
+        $total = 0;
+
+        for ($month = 1; $month <= 12; $month++) {
+            $key = "month{$month}";
+            $amount = $monthlyData[$month] ?? 0;
+            $amounts[$key] = $amount;
+            $total += $amount;
+        }
+
+        $amounts['total'] = $total;
+
+        return $amounts;
+    }
+
+    /**
+     * 빈 월별 금액 데이터
+     */
+    private function getEmptyMonthlyAmounts(): array
+    {
+        $amounts = [];
+
+        for ($month = 1; $month <= 12; $month++) {
+            $amounts["month{$month}"] = 0;
+        }
+
+        $amounts['total'] = 0;
+
+        return $amounts;
+    }
+}
diff --git a/app/Swagger/v1/ReceivablesApi.php b/app/Swagger/v1/ReceivablesApi.php
new file mode 100644
index 0000000..40da9ca
--- /dev/null
+++ b/app/Swagger/v1/ReceivablesApi.php
@@ -0,0 +1,168 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(
+ *     name="Receivables",
+ *     description="채권 현황 API - 거래처별 월별 미수금 현황 조회"
+ * )
+ */
+
+/**
+ * @OA\Schema(
+ *     schema="MonthlyAmount",
+ *     description="월별 금액",
+ *
+ *     @OA\Property(property="month1", type="number", format="float", description="1월", example=1000000),
+ *     @OA\Property(property="month2", type="number", format="float", description="2월", example=0),
+ *     @OA\Property(property="month3", type="number", format="float", description="3월", example=0),
+ *     @OA\Property(property="month4", type="number", format="float", description="4월", example=0),
+ *     @OA\Property(property="month5", type="number", format="float", description="5월", example=0),
+ *     @OA\Property(property="month6", type="number", format="float", description="6월", example=0),
+ *     @OA\Property(property="month7", type="number", format="float", description="7월", example=0),
+ *     @OA\Property(property="month8", type="number", format="float", description="8월", example=0),
+ *     @OA\Property(property="month9", type="number", format="float", description="9월", example=0),
+ *     @OA\Property(property="month10", type="number", format="float", description="10월", example=0),
+ *     @OA\Property(property="month11", type="number", format="float", description="11월", example=0),
+ *     @OA\Property(property="month12", type="number", format="float", description="12월", example=500000),
+ *     @OA\Property(property="total", type="number", format="float", description="합계", example=1500000)
+ * )
+ *
+ * @OA\Schema(
+ *     schema="CategoryAmount",
+ *     description="카테고리별 금액",
+ *
+ *     @OA\Property(property="category", type="string", enum={"sales", "deposit", "bill", "receivable", "memo"}, description="구분", example="sales"),
+ *     @OA\Property(property="amounts", ref="#/components/schemas/MonthlyAmount")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="VendorReceivables",
+ *     description="거래처별 채권 현황",
+ *
+ *     @OA\Property(property="id", type="string", description="거래처 ID (string)", example="1"),
+ *     @OA\Property(property="vendor_id", type="integer", description="거래처 ID", example=1),
+ *     @OA\Property(property="vendor_name", type="string", description="거래처명", example="(주)삼성전자"),
+ *     @OA\Property(property="is_overdue", type="boolean", description="연체 여부", example=true),
+ *     @OA\Property(
+ *         property="overdue_months",
+ *         type="array",
+ *         description="연체 월 목록",
+ *
+ *         @OA\Items(type="integer", example=1)
+ *     ),
+ *     @OA\Property(
+ *         property="categories",
+ *         type="array",
+ *         description="카테고리별 데이터",
+ *
+ *         @OA\Items(ref="#/components/schemas/CategoryAmount")
+ *     )
+ * )
+ *
+ * @OA\Schema(
+ *     schema="ReceivablesSummary",
+ *     description="채권 현황 요약 통계",
+ *
+ *     @OA\Property(property="total_sales", type="number", format="float", description="총 매출", example=100000000),
+ *     @OA\Property(property="total_deposits", type="number", format="float", description="총 입금", example=80000000),
+ *     @OA\Property(property="total_bills", type="number", format="float", description="총 어음", example=5000000),
+ *     @OA\Property(property="total_receivables", type="number", format="float", description="총 미수금", example=15000000),
+ *     @OA\Property(property="vendor_count", type="integer", description="거래처 수", example=50),
+ *     @OA\Property(property="overdue_vendor_count", type="integer", description="연체 거래처 수", example=5)
+ * )
+ */
+class ReceivablesApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/receivables",
+     *     operationId="getReceivablesList",
+     *     tags={"Receivables"},
+     *     summary="채권 현황 목록 조회",
+     *     description="거래처별 월별 매출, 입금, 어음, 미수금 현황을 조회합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *
+     *     @OA\Parameter(
+     *         name="year",
+     *         in="query",
+     *         description="조회 연도",
+     *
+     *         @OA\Schema(type="integer", example=2025)
+     *     ),
+     *
+     *     @OA\Parameter(
+     *         name="search",
+     *         in="query",
+     *         description="거래처명 검색",
+     *
+     *         @OA\Schema(type="string", example="삼성")
+     *     ),
+     *
+     *     @OA\Parameter(
+     *         name="has_receivable",
+     *         in="query",
+     *         description="미수금이 있는 거래처만 조회",
+     *
+     *         @OA\Schema(type="boolean", example=true)
+     *     ),
+     *
+     *     @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",
+     *                 type="array",
+     *
+     *                 @OA\Items(ref="#/components/schemas/VendorReceivables")
+     *             )
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패"),
+     *     @OA\Response(response=403, description="권한 없음")
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/receivables/summary",
+     *     operationId="getReceivablesSummary",
+     *     tags={"Receivables"},
+     *     summary="채권 현황 요약 통계",
+     *     description="연도별 총 매출, 입금, 어음, 미수금 합계 및 거래처 통계를 조회합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *
+     *     @OA\Parameter(
+     *         name="year",
+     *         in="query",
+     *         description="조회 연도",
+     *
+     *         @OA\Schema(type="integer", example=2025)
+     *     ),
+     *
+     *     @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/ReceivablesSummary")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패"),
+     *     @OA\Response(response=403, description="권한 없음")
+     * )
+     */
+    public function summary() {}
+}