diff --git a/app/Http/Controllers/Api/V1/AiReportController.php b/app/Http/Controllers/Api/V1/AiReportController.php
new file mode 100644
index 0000000..aaf4c7d
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/AiReportController.php
@@ -0,0 +1,59 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\AiReport\AiReportGenerateRequest;
+use App\Http\Requests\V1\AiReport\AiReportListRequest;
+use App\Http\Responses\ApiResponse;
+use App\Services\AiReportService;
+use Illuminate\Http\JsonResponse;
+
+class AiReportController extends Controller
+{
+    public function __construct(
+        private readonly AiReportService $service
+    ) {}
+
+    /**
+     * AI 리포트 목록 조회
+     */
+    public function index(AiReportListRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->list($request->validated());
+        }, __('message.ai_report.fetched'));
+    }
+
+    /**
+     * AI 리포트 생성
+     */
+    public function generate(AiReportGenerateRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->generate($request->validated());
+        }, __('message.ai_report.generated'), 201);
+    }
+
+    /**
+     * AI 리포트 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.ai_report.fetched'));
+    }
+
+    /**
+     * AI 리포트 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $this->service->delete($id);
+
+            return null;
+        }, __('message.ai_report.deleted'));
+    }
+}
diff --git a/app/Http/Requests/V1/AiReport/AiReportGenerateRequest.php b/app/Http/Requests/V1/AiReport/AiReportGenerateRequest.php
new file mode 100644
index 0000000..27272ea
--- /dev/null
+++ b/app/Http/Requests/V1/AiReport/AiReportGenerateRequest.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Http\Requests\V1\AiReport;
+
+use App\Models\Tenants\AiReport;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class AiReportGenerateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'report_date' => ['nullable', 'date', 'before_or_equal:today'],
+            'report_type' => ['nullable', 'string', Rule::in(array_keys(AiReport::REPORT_TYPES))],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'report_date.before_or_equal' => __('validation.before_or_equal', [
+                'attribute' => __('validation.attributes.report_date'),
+                'date' => __('validation.attributes.today'),
+            ]),
+            'report_type.in' => __('validation.in', ['attribute' => __('validation.attributes.report_type')]),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/AiReport/AiReportListRequest.php b/app/Http/Requests/V1/AiReport/AiReportListRequest.php
new file mode 100644
index 0000000..294dc8c
--- /dev/null
+++ b/app/Http/Requests/V1/AiReport/AiReportListRequest.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Http\Requests\V1\AiReport;
+
+use App\Models\Tenants\AiReport;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class AiReportListRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'per_page' => ['nullable', 'integer', 'min:1', 'max:100'],
+            'report_type' => ['nullable', 'string', Rule::in(array_keys(AiReport::REPORT_TYPES))],
+            'status' => ['nullable', 'string', Rule::in(array_keys(AiReport::STATUSES))],
+            'start_date' => ['nullable', 'date'],
+            'end_date' => ['nullable', 'date', 'after_or_equal:start_date'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'report_type.in' => __('validation.in', ['attribute' => __('validation.attributes.report_type')]),
+            'status.in' => __('validation.in', ['attribute' => __('validation.attributes.status')]),
+            'end_date.after_or_equal' => __('validation.after_or_equal', [
+                'attribute' => __('validation.attributes.end_date'),
+                'date' => __('validation.attributes.start_date'),
+            ]),
+        ];
+    }
+}
diff --git a/app/Models/Tenants/AiReport.php b/app/Models/Tenants/AiReport.php
new file mode 100644
index 0000000..d50785a
--- /dev/null
+++ b/app/Models/Tenants/AiReport.php
@@ -0,0 +1,110 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class AiReport extends Model
+{
+    use BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'report_date',
+        'report_type',
+        'content',
+        'summary',
+        'input_data',
+        'status',
+        'error_message',
+        'created_by',
+    ];
+
+    protected $casts = [
+        'report_date' => 'date',
+        'content' => 'array',
+        'input_data' => 'array',
+    ];
+
+    /**
+     * 리포트 유형
+     */
+    public const REPORT_TYPES = [
+        'daily' => '일일',
+        'weekly' => '주간',
+        'monthly' => '월간',
+    ];
+
+    /**
+     * 리포트 상태
+     */
+    public const STATUSES = [
+        'pending' => '생성중',
+        'completed' => '완료',
+        'failed' => '실패',
+    ];
+
+    /**
+     * 분석 영역
+     */
+    public const ANALYSIS_AREAS = [
+        'expense' => '지출분석',
+        'loan' => '가지급금',
+        'card_account' => '카드/계좌',
+        'receivable' => '미수금',
+        'sales' => '매출분석',
+        'purchase' => '매입분석',
+    ];
+
+    /**
+     * 상태 코드
+     */
+    public const STATUS_CODES = [
+        'critical' => '경고',
+        'warning' => '주의',
+        'positive' => '긍정',
+        'normal' => '양호',
+    ];
+
+    /**
+     * 생성자 관계
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'created_by');
+    }
+
+    /**
+     * 리포트 유형 라벨
+     */
+    public function getReportTypeLabelAttribute(): string
+    {
+        return self::REPORT_TYPES[$this->report_type] ?? $this->report_type;
+    }
+
+    /**
+     * 상태 라벨
+     */
+    public function getStatusLabelAttribute(): string
+    {
+        return self::STATUSES[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 완료 여부
+     */
+    public function isCompleted(): bool
+    {
+        return $this->status === 'completed';
+    }
+
+    /**
+     * 실패 여부
+     */
+    public function isFailed(): bool
+    {
+        return $this->status === 'failed';
+    }
+}
diff --git a/app/Services/AiReportService.php b/app/Services/AiReportService.php
new file mode 100644
index 0000000..46a79c8
--- /dev/null
+++ b/app/Services/AiReportService.php
@@ -0,0 +1,428 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\AiReport;
+use App\Models\Tenants\Card;
+use App\Models\Tenants\Deposit;
+use App\Models\Tenants\Purchase;
+use App\Models\Tenants\Sale;
+use App\Models\Tenants\Withdrawal;
+use Carbon\Carbon;
+use Illuminate\Http\Client\ConnectionException;
+use Illuminate\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\Http;
+use Illuminate\Support\Facades\Log;
+
+class AiReportService extends Service
+{
+    /**
+     * AI 리포트 목록 조회
+     */
+    public function list(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+        $perPage = $params['per_page'] ?? 15;
+
+        $query = AiReport::query()
+            ->where('tenant_id', $tenantId)
+            ->orderByDesc('report_date')
+            ->orderByDesc('created_at');
+
+        // 리포트 유형 필터
+        if (! empty($params['report_type'])) {
+            $query->where('report_type', $params['report_type']);
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->whereDate('report_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->whereDate('report_date', '<=', $params['end_date']);
+        }
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * AI 리포트 상세 조회
+     */
+    public function show(int $id): AiReport
+    {
+        $tenantId = $this->tenantId();
+
+        return AiReport::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+    }
+
+    /**
+     * AI 리포트 생성
+     */
+    public function generate(array $params): AiReport
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+        $reportDate = Carbon::parse($params['report_date'] ?? now()->toDateString());
+        $reportType = $params['report_type'] ?? 'daily';
+
+        // 비즈니스 데이터 수집
+        $inputData = $this->collectBusinessData($tenantId, $reportDate, $reportType);
+
+        // AI 리포트 레코드 생성 (pending 상태)
+        $report = AiReport::create([
+            'tenant_id' => $tenantId,
+            'report_date' => $reportDate,
+            'report_type' => $reportType,
+            'status' => 'pending',
+            'input_data' => $inputData,
+            'created_by' => $userId,
+        ]);
+
+        try {
+            // Gemini API 호출
+            $aiResponse = $this->callGeminiApi($inputData);
+
+            // 결과 저장
+            $report->update([
+                'content' => $aiResponse['리포트'] ?? [],
+                'summary' => $aiResponse['요약'] ?? '',
+                'status' => 'completed',
+            ]);
+        } catch (\Exception $e) {
+            Log::error('AI Report generation failed', [
+                'report_id' => $report->id,
+                'error' => $e->getMessage(),
+            ]);
+
+            $report->update([
+                'status' => 'failed',
+                'error_message' => $e->getMessage(),
+            ]);
+        }
+
+        return $report->fresh();
+    }
+
+    /**
+     * AI 리포트 삭제
+     */
+    public function delete(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+
+        $report = AiReport::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        return $report->delete();
+    }
+
+    /**
+     * 비즈니스 데이터 수집
+     */
+    private function collectBusinessData(int $tenantId, Carbon $reportDate, string $reportType): array
+    {
+        $startDate = $this->getStartDate($reportDate, $reportType);
+        $endDate = $reportDate;
+
+        // 전월 동기간 계산
+        $prevStartDate = $startDate->copy()->subMonth();
+        $prevEndDate = $endDate->copy()->subMonth();
+
+        return [
+            'report_date' => $reportDate->toDateString(),
+            'report_type' => $reportType,
+            'period' => [
+                'start' => $startDate->toDateString(),
+                'end' => $endDate->toDateString(),
+            ],
+            'expense' => $this->getExpenseData($tenantId, $startDate, $endDate, $prevStartDate, $prevEndDate),
+            'sales' => $this->getSalesData($tenantId, $startDate, $endDate, $prevStartDate, $prevEndDate),
+            'purchase' => $this->getPurchaseData($tenantId, $startDate, $endDate, $prevStartDate, $prevEndDate),
+            'deposit_withdrawal' => $this->getDepositWithdrawalData($tenantId, $startDate, $endDate),
+            'card_account' => $this->getCardAccountData($tenantId),
+            'receivable' => $this->getReceivableData($tenantId, $reportDate),
+        ];
+    }
+
+    /**
+     * 리포트 유형별 시작일 계산
+     */
+    private function getStartDate(Carbon $reportDate, string $reportType): Carbon
+    {
+        return match ($reportType) {
+            'weekly' => $reportDate->copy()->subDays(7),
+            'monthly' => $reportDate->copy()->startOfMonth(),
+            default => $reportDate->copy()->startOfDay(), // daily
+        };
+    }
+
+    /**
+     * 지출 데이터 수집
+     */
+    private function getExpenseData(int $tenantId, Carbon $start, Carbon $end, Carbon $prevStart, Carbon $prevEnd): array
+    {
+        $currentTotal = Withdrawal::query()
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('withdrawal_date', [$start, $end])
+            ->sum('amount');
+
+        $prevTotal = Withdrawal::query()
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('withdrawal_date', [$prevStart, $prevEnd])
+            ->sum('amount');
+
+        $changeRate = $prevTotal > 0 ? (($currentTotal - $prevTotal) / $prevTotal) * 100 : 0;
+
+        return [
+            'current_total' => (float) $currentTotal,
+            'previous_total' => (float) $prevTotal,
+            'change_rate' => round($changeRate, 1),
+        ];
+    }
+
+    /**
+     * 매출 데이터 수집
+     */
+    private function getSalesData(int $tenantId, Carbon $start, Carbon $end, Carbon $prevStart, Carbon $prevEnd): array
+    {
+        $currentTotal = Sale::query()
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('sale_date', [$start, $end])
+            ->sum('total_amount');
+
+        $prevTotal = Sale::query()
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('sale_date', [$prevStart, $prevEnd])
+            ->sum('total_amount');
+
+        $changeRate = $prevTotal > 0 ? (($currentTotal - $prevTotal) / $prevTotal) * 100 : 0;
+
+        return [
+            'current_total' => (float) $currentTotal,
+            'previous_total' => (float) $prevTotal,
+            'change_rate' => round($changeRate, 1),
+        ];
+    }
+
+    /**
+     * 매입 데이터 수집
+     */
+    private function getPurchaseData(int $tenantId, Carbon $start, Carbon $end, Carbon $prevStart, Carbon $prevEnd): array
+    {
+        $currentTotal = Purchase::query()
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('purchase_date', [$start, $end])
+            ->sum('total_amount');
+
+        $prevTotal = Purchase::query()
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('purchase_date', [$prevStart, $prevEnd])
+            ->sum('total_amount');
+
+        $changeRate = $prevTotal > 0 ? (($currentTotal - $prevTotal) / $prevTotal) * 100 : 0;
+
+        return [
+            'current_total' => (float) $currentTotal,
+            'previous_total' => (float) $prevTotal,
+            'change_rate' => round($changeRate, 1),
+        ];
+    }
+
+    /**
+     * 입출금 데이터 수집
+     */
+    private function getDepositWithdrawalData(int $tenantId, Carbon $start, Carbon $end): array
+    {
+        $totalDeposit = Deposit::query()
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('deposit_date', [$start, $end])
+            ->sum('amount');
+
+        $totalWithdrawal = Withdrawal::query()
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('withdrawal_date', [$start, $end])
+            ->sum('amount');
+
+        return [
+            'total_deposit' => (float) $totalDeposit,
+            'total_withdrawal' => (float) $totalWithdrawal,
+            'net_flow' => (float) ($totalDeposit - $totalWithdrawal),
+        ];
+    }
+
+    /**
+     * 카드/계좌 데이터 수집
+     */
+    private function getCardAccountData(int $tenantId): array
+    {
+        $activeCards = Card::query()
+            ->where('tenant_id', $tenantId)
+            ->where('status', 'active')
+            ->count();
+
+        // 계좌 잔액은 입출금 내역 기반으로 계산
+        $totalDeposits = Deposit::query()
+            ->where('tenant_id', $tenantId)
+            ->sum('amount');
+
+        $totalWithdrawals = Withdrawal::query()
+            ->where('tenant_id', $tenantId)
+            ->sum('amount');
+
+        $balance = $totalDeposits - $totalWithdrawals;
+
+        return [
+            'active_cards' => $activeCards,
+            'current_balance' => (float) $balance,
+        ];
+    }
+
+    /**
+     * 미수금 데이터 수집
+     */
+    private function getReceivableData(int $tenantId, Carbon $reportDate): array
+    {
+        // 미결제 매출 (미수금)
+        $receivables = Sale::query()
+            ->where('tenant_id', $tenantId)
+            ->whereIn('status', ['draft', 'confirmed'])
+            ->whereNull('deposit_id')
+            ->get();
+
+        $totalReceivable = $receivables->sum('total_amount');
+        $count = $receivables->count();
+
+        // 연체 미수금 (30일 이상)
+        $overdueDate = $reportDate->copy()->subDays(30);
+        $overdueReceivables = $receivables->filter(function ($sale) use ($overdueDate) {
+            return $sale->sale_date <= $overdueDate;
+        });
+
+        return [
+            'total_amount' => (float) $totalReceivable,
+            'count' => $count,
+            'overdue_amount' => (float) $overdueReceivables->sum('total_amount'),
+            'overdue_count' => $overdueReceivables->count(),
+        ];
+    }
+
+    /**
+     * Gemini API 호출
+     */
+    private function callGeminiApi(array $inputData): array
+    {
+        $apiKey = config('services.gemini.api_key');
+        $model = config('services.gemini.model', 'gemini-2.0-flash');
+        $baseUrl = config('services.gemini.base_url');
+
+        if (empty($apiKey)) {
+            throw new \RuntimeException(__('error.ai_report.api_key_not_configured'));
+        }
+
+        $prompt = $this->buildPrompt($inputData);
+
+        $url = "{$baseUrl}/models/{$model}:generateContent?key={$apiKey}";
+
+        try {
+            $response = Http::timeout(30)
+                ->post($url, [
+                    'contents' => [
+                        [
+                            'parts' => [
+                                ['text' => $prompt],
+                            ],
+                        ],
+                    ],
+                    'generationConfig' => [
+                        'temperature' => 0.7,
+                        'topK' => 40,
+                        'topP' => 0.95,
+                        'maxOutputTokens' => 2048,
+                        'responseMimeType' => 'application/json',
+                    ],
+                ]);
+
+            if (! $response->successful()) {
+                Log::error('Gemini API error', [
+                    'status' => $response->status(),
+                    'body' => $response->body(),
+                ]);
+                throw new \RuntimeException(__('error.ai_report.api_call_failed'));
+            }
+
+            $result = $response->json();
+            $text = $result['candidates'][0]['content']['parts'][0]['text'] ?? '';
+
+            // JSON 파싱
+            $parsed = json_decode($text, true);
+            if (json_last_error() !== JSON_ERROR_NONE) {
+                Log::warning('AI response JSON parse failed', ['text' => $text]);
+
+                return [
+                    '리포트' => [],
+                    '요약' => $text,
+                ];
+            }
+
+            return $parsed;
+        } catch (ConnectionException $e) {
+            throw new \RuntimeException(__('error.ai_report.connection_failed'));
+        }
+    }
+
+    /**
+     * AI 프롬프트 생성
+     */
+    private function buildPrompt(array $inputData): string
+    {
+        $dataJson = json_encode($inputData, JSON_UNESCAPED_UNICODE | JSON_PRETTY_PRINT);
+
+        return <<<PROMPT
+당신은 기업 재무 분석 전문가입니다. 아래 비즈니스 데이터를 분석하여 경영진을 위한 리포트를 생성해주세요.
+
+## 작성 규칙
+1. 문장은 간결하고 명확하게 작성
+2. 숫자는 읽기 쉽게 "3,123,000원", "15%" 형식 사용
+3. 계정과목명, 거래처명은 구체적으로 명시
+4. 조치가 필요한 경우 구체적인 행동 권한 포함
+5. 긍정적 변화도 반드시 실상 포함
+6. 법인세, 소득세 영향이 있는 경우 세무 리스크 명시
+
+## 상태 코드
+- "경고" (critical): 즉시 조치 필요 (빨간색)
+- "주의" (warning): 확인/점검 필요 (주황색)
+- "긍정" (positive): 긍정적 변화 (녹색)
+- "양호" (normal): 정상 상태 (파란색)
+
+## 분석 영역
+- 지출분석: 지출 증감, 비용 구조
+- 가지급금: 미정산 항목, 인정이자 리스크
+- 카드/계좌: 한도, 잔액 상태
+- 미수금: 연체 현황, 회수 필요 항목
+- 매출분석: 매출 추이, 거래처별 현황
+- 매입분석: 매입 추이, 비용 증감
+
+## 입력 데이터
+{$dataJson}
+
+## 출력 형식 (JSON)
+{
+  "리포트": [
+    {"영역": "지출분석", "상태": "경고|주의|긍정|양호", "메시지": "핵심 메시지", "상세": "상세 설명"},
+    ...
+  ],
+  "요약": "전체 요약 메시지 (1-2문장)"
+}
+
+JSON 형식으로만 응답하세요.
+PROMPT;
+    }
+}
diff --git a/app/Swagger/v1/AiReportApi.php b/app/Swagger/v1/AiReportApi.php
new file mode 100644
index 0000000..10e5667
--- /dev/null
+++ b/app/Swagger/v1/AiReportApi.php
@@ -0,0 +1,284 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="AI Reports", description="AI 리포트 관리")
+ *
+ * @OA\Schema(
+ *     schema="AiReport",
+ *     type="object",
+ *     description="AI 리포트",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="리포트 ID"),
+ *     @OA\Property(property="tenant_id", type="integer", example=1, description="테넌트 ID"),
+ *     @OA\Property(property="report_date", type="string", format="date", example="2025-12-18", description="리포트 기준일"),
+ *     @OA\Property(property="report_type", type="string", enum={"daily","weekly","monthly"}, example="daily", description="리포트 유형"),
+ *     @OA\Property(property="content", type="array", description="리포트 내용",
+ *
+ *         @OA\Items(
+ *             type="object",
+ *
+ *             @OA\Property(property="영역", type="string", example="지출분석", description="분석 영역"),
+ *             @OA\Property(property="상태", type="string", enum={"경고","주의","긍정","양호"}, example="양호", description="상태 코드"),
+ *             @OA\Property(property="메시지", type="string", example="당월 지출이 전월 대비 5% 감소했습니다.", description="핵심 메시지"),
+ *             @OA\Property(property="상세", type="string", example="주요 비용 절감 항목: 외주비 (-15%), 소모품비 (-8%)", description="상세 설명")
+ *         )
+ *     ),
+ *     @OA\Property(property="summary", type="string", example="전반적으로 재정 상태가 양호합니다. 매출이 5% 증가하고 지출이 3% 감소했습니다.", description="전체 요약"),
+ *     @OA\Property(property="input_data", type="object", description="입력 데이터 (비즈니스 데이터 스냅샷)"),
+ *     @OA\Property(property="status", type="string", enum={"pending","completed","failed"}, example="completed", description="처리 상태"),
+ *     @OA\Property(property="error_message", type="string", nullable=true, example=null, description="오류 메시지 (실패 시)"),
+ *     @OA\Property(property="created_by", type="integer", example=1, description="생성자 ID"),
+ *     @OA\Property(property="created_at", type="string", format="date-time", example="2025-12-18T13:30:00Z", description="생성일시"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time", example="2025-12-18T13:30:05Z", description="수정일시")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="AiReportPagination",
+ *     type="object",
+ *     description="AI 리포트 페이지네이션",
+ *
+ *     @OA\Property(property="current_page", type="integer", example=1),
+ *     @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/AiReport")),
+ *     @OA\Property(property="first_page_url", type="string", example="https://api.example.com/api/v1/reports/ai?page=1"),
+ *     @OA\Property(property="from", type="integer", example=1),
+ *     @OA\Property(property="last_page", type="integer", example=5),
+ *     @OA\Property(property="last_page_url", type="string", example="https://api.example.com/api/v1/reports/ai?page=5"),
+ *     @OA\Property(property="next_page_url", type="string", nullable=true, example="https://api.example.com/api/v1/reports/ai?page=2"),
+ *     @OA\Property(property="path", type="string", example="https://api.example.com/api/v1/reports/ai"),
+ *     @OA\Property(property="per_page", type="integer", example=15),
+ *     @OA\Property(property="prev_page_url", type="string", nullable=true, example=null),
+ *     @OA\Property(property="to", type="integer", example=15),
+ *     @OA\Property(property="total", type="integer", example=50)
+ * )
+ *
+ * @OA\Schema(
+ *     schema="AiReportGenerateRequest",
+ *     type="object",
+ *     description="AI 리포트 생성 요청",
+ *
+ *     @OA\Property(property="report_date", type="string", format="date", example="2025-12-18", description="리포트 기준일 (오늘 이전, 기본값: 오늘)"),
+ *     @OA\Property(property="report_type", type="string", enum={"daily","weekly","monthly"}, example="daily", description="리포트 유형 (기본값: daily)")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="AiReportInputData",
+ *     type="object",
+ *     description="AI 리포트 입력 데이터",
+ *
+ *     @OA\Property(property="report_date", type="string", format="date", example="2025-12-18", description="기준일"),
+ *     @OA\Property(property="report_type", type="string", example="daily", description="리포트 유형"),
+ *     @OA\Property(property="period", type="object", description="분석 기간",
+ *         @OA\Property(property="start", type="string", format="date", example="2025-12-18"),
+ *         @OA\Property(property="end", type="string", format="date", example="2025-12-18")
+ *     ),
+ *     @OA\Property(property="expense", type="object", description="지출 데이터",
+ *         @OA\Property(property="current_total", type="number", format="float", example=5000000),
+ *         @OA\Property(property="previous_total", type="number", format="float", example=5500000),
+ *         @OA\Property(property="change_rate", type="number", format="float", example=-9.1)
+ *     ),
+ *     @OA\Property(property="sales", type="object", description="매출 데이터",
+ *         @OA\Property(property="current_total", type="number", format="float", example=10000000),
+ *         @OA\Property(property="previous_total", type="number", format="float", example=9500000),
+ *         @OA\Property(property="change_rate", type="number", format="float", example=5.3)
+ *     ),
+ *     @OA\Property(property="purchase", type="object", description="매입 데이터",
+ *         @OA\Property(property="current_total", type="number", format="float", example=3000000),
+ *         @OA\Property(property="previous_total", type="number", format="float", example=2800000),
+ *         @OA\Property(property="change_rate", type="number", format="float", example=7.1)
+ *     ),
+ *     @OA\Property(property="deposit_withdrawal", type="object", description="입출금 데이터",
+ *         @OA\Property(property="total_deposit", type="number", format="float", example=15000000),
+ *         @OA\Property(property="total_withdrawal", type="number", format="float", example=8000000),
+ *         @OA\Property(property="net_flow", type="number", format="float", example=7000000)
+ *     ),
+ *     @OA\Property(property="card_account", type="object", description="카드/계좌 데이터",
+ *         @OA\Property(property="active_cards", type="integer", example=3),
+ *         @OA\Property(property="current_balance", type="number", format="float", example=50000000)
+ *     ),
+ *     @OA\Property(property="receivable", type="object", description="미수금 데이터",
+ *         @OA\Property(property="total_amount", type="number", format="float", example=8000000),
+ *         @OA\Property(property="count", type="integer", example=5),
+ *         @OA\Property(property="overdue_amount", type="number", format="float", example=2000000),
+ *         @OA\Property(property="overdue_count", type="integer", example=2)
+ *     )
+ * )
+ */
+class AiReportApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/reports/ai",
+     *     tags={"AI Reports"},
+     *     summary="AI 리포트 목록 조회",
+     *     description="AI 리포트 목록을 페이지네이션으로 조회합니다.",
+     *     security={{"BearerAuth": {}}, {"ApiKeyAuth": {}}},
+     *
+     *     @OA\Parameter(
+     *         name="per_page",
+     *         in="query",
+     *         description="페이지당 항목 수 (1-100, 기본값: 15)",
+     *         required=false,
+     *
+     *         @OA\Schema(type="integer", minimum=1, maximum=100, example=15)
+     *     ),
+     *
+     *     @OA\Parameter(
+     *         name="report_type",
+     *         in="query",
+     *         description="리포트 유형 필터",
+     *         required=false,
+     *
+     *         @OA\Schema(type="string", enum={"daily","weekly","monthly"}, example="daily")
+     *     ),
+     *
+     *     @OA\Parameter(
+     *         name="status",
+     *         in="query",
+     *         description="처리 상태 필터",
+     *         required=false,
+     *
+     *         @OA\Schema(type="string", enum={"pending","completed","failed"}, example="completed")
+     *     ),
+     *
+     *     @OA\Parameter(
+     *         name="start_date",
+     *         in="query",
+     *         description="시작일 필터 (YYYY-MM-DD)",
+     *         required=false,
+     *
+     *         @OA\Schema(type="string", format="date", example="2025-12-01")
+     *     ),
+     *
+     *     @OA\Parameter(
+     *         name="end_date",
+     *         in="query",
+     *         description="종료일 필터 (YYYY-MM-DD, start_date 이상)",
+     *         required=false,
+     *
+     *         @OA\Schema(type="string", format="date", example="2025-12-31")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="AI 리포트 목록을 조회했습니다."),
+     *             @OA\Property(property="data", ref="#/components/schemas/AiReportPagination")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=422, description="유효성 검사 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/reports/ai/generate",
+     *     tags={"AI Reports"},
+     *     summary="AI 리포트 생성",
+     *     description="Google Gemini AI를 사용하여 비즈니스 데이터 기반 리포트를 생성합니다. 지출, 매출, 매입, 입출금, 카드/계좌, 미수금 데이터를 종합 분석합니다.",
+     *     security={{"BearerAuth": {}}, {"ApiKeyAuth": {}}},
+     *
+     *     @OA\RequestBody(
+     *         required=false,
+     *         description="리포트 생성 요청 (모든 필드 선택적, 기본값 사용 가능)",
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/AiReportGenerateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=201,
+     *         description="리포트 생성 완료",
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="AI 리포트가 생성되었습니다."),
+     *             @OA\Property(property="data", ref="#/components/schemas/AiReport")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=422, description="유효성 검사 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="AI API 오류", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function generate() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/reports/ai/{id}",
+     *     tags={"AI Reports"},
+     *     summary="AI 리포트 상세 조회",
+     *     description="특정 AI 리포트의 상세 정보를 조회합니다.",
+     *     security={{"BearerAuth": {}}, {"ApiKeyAuth": {}}},
+     *
+     *     @OA\Parameter(
+     *         name="id",
+     *         in="path",
+     *         description="리포트 ID",
+     *         required=true,
+     *
+     *         @OA\Schema(type="integer", example=1)
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="AI 리포트를 조회했습니다."),
+     *             @OA\Property(property="data", ref="#/components/schemas/AiReport")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="리포트 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Delete(
+     *     path="/api/v1/reports/ai/{id}",
+     *     tags={"AI Reports"},
+     *     summary="AI 리포트 삭제",
+     *     description="특정 AI 리포트를 삭제합니다.",
+     *     security={{"BearerAuth": {}}, {"ApiKeyAuth": {}}},
+     *
+     *     @OA\Parameter(
+     *         name="id",
+     *         in="path",
+     *         description="리포트 ID",
+     *         required=true,
+     *
+     *         @OA\Schema(type="integer", example=1)
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="삭제 성공",
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="AI 리포트가 삭제되었습니다."),
+     *             @OA\Property(property="data", type="null")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="리포트 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function destroy() {}
+}
diff --git a/config/services.php b/config/services.php
index 27a3617..3865719 100644
--- a/config/services.php
+++ b/config/services.php
@@ -35,4 +35,27 @@
         ],
     ],
 
+    /*
+    |--------------------------------------------------------------------------
+    | Google Gemini AI
+    |--------------------------------------------------------------------------
+    | AI 리포트 생성을 위한 Google Gemini API 설정
+    */
+    'gemini' => [
+        'api_key' => env('GEMINI_API_KEY'),
+        'model' => env('GEMINI_MODEL', 'gemini-2.0-flash'),
+        'base_url' => env('GEMINI_BASE_URL', 'https://generativelanguage.googleapis.com/v1beta'),
+    ],
+
+    /*
+    |--------------------------------------------------------------------------
+    | Internal Server Communication
+    |--------------------------------------------------------------------------
+    | MNG ↔ API 서버간 내부 통신 설정
+    | exchange_secret: HMAC 서명용 공유 시크릿 (MNG와 동일해야 함)
+    */
+    'internal' => [
+        'exchange_secret' => env('INTERNAL_EXCHANGE_SECRET'),
+    ],
+
 ];
diff --git a/database/migrations/2025_12_18_132727_create_ai_reports_table.php b/database/migrations/2025_12_18_132727_create_ai_reports_table.php
new file mode 100644
index 0000000..4e96555
--- /dev/null
+++ b/database/migrations/2025_12_18_132727_create_ai_reports_table.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('ai_reports', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained()->comment('테넌트 ID');
+            $table->date('report_date')->comment('리포트 기준일');
+            $table->string('report_type', 50)->default('daily')->comment('리포트 유형: daily/weekly/monthly');
+            $table->json('content')->nullable()->comment('리포트 내용 (영역별 분석 배열)');
+            $table->text('summary')->nullable()->comment('요약 메시지');
+            $table->json('input_data')->nullable()->comment('AI 분석에 사용된 입력 데이터');
+            $table->string('status', 20)->default('completed')->comment('상태: pending/completed/failed');
+            $table->text('error_message')->nullable()->comment('실패 시 에러 메시지');
+            $table->foreignId('created_by')->nullable()->constrained('users')->comment('생성자 ID');
+            $table->timestamps();
+
+            $table->index(['tenant_id', 'report_date'], 'idx_tenant_date');
+            $table->index(['tenant_id', 'report_type'], 'idx_tenant_type');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('ai_reports');
+    }
+};
diff --git a/lang/ko/error.php b/lang/ko/error.php
index be00441..2d87e27 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -233,4 +233,20 @@
     'dashboard' => [
         'invalid_period' => '기간은 week, month, quarter 중 하나여야 합니다.',
     ],
+
+    // AI 리포트 관련
+    'ai_report' => [
+        'api_key_not_configured' => 'AI API 키가 설정되지 않았습니다.',
+        'api_call_failed' => 'AI API 호출에 실패했습니다.',
+        'connection_failed' => 'AI 서버 연결에 실패했습니다.',
+    ],
+
+    // 내부 서버간 통신 관련
+    'internal' => [
+        'secret_not_configured' => '내부 교환 비밀키가 설정되지 않았습니다.',
+        'signature_expired' => '서명이 만료되었습니다.',
+        'invalid_exp' => '만료 시간이 유효하지 않습니다.',
+        'invalid_signature' => '서명이 유효하지 않습니다.',
+        'token_issue_failed' => '토큰 발급에 실패했습니다.',
+    ],
 ];
diff --git a/lang/ko/message.php b/lang/ko/message.php
index 3d8ca2a..556ae2a 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -293,4 +293,11 @@
     'dashboard' => [
         'unknown_client' => '미지정',
     ],
+
+    // AI 리포트
+    'ai_report' => [
+        'fetched' => 'AI 리포트를 조회했습니다.',
+        'generated' => 'AI 리포트가 생성되었습니다.',
+        'deleted' => 'AI 리포트가 삭제되었습니다.',
+    ],
 ];
diff --git a/routes/api.php b/routes/api.php
index e28de01..421c5de 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -58,6 +58,7 @@
 use App\Http\Controllers\Api\V1\RefreshController;
 use App\Http\Controllers\Api\V1\RegisterController;
 use App\Http\Controllers\Api\V1\ReportController;
+use App\Http\Controllers\Api\V1\AiReportController;
 use App\Http\Controllers\Api\V1\RoleController;
 use App\Http\Controllers\Api\V1\RolePermissionController;
 use App\Http\Controllers\Api\V1\SaleController;
@@ -73,12 +74,18 @@
 use App\Http\Controllers\Api\V1\UserController;
 use App\Http\Controllers\Api\V1\UserRoleController;
 use App\Http\Controllers\Api\V1\WithdrawalController;
+use App\Http\Controllers\Api\V1\InternalController;
 use App\Http\Controllers\Api\V1\WorkSettingController;
 use Illuminate\Support\Facades\Route;
 
 // V1 초기 개발
 Route::prefix('v1')->group(function () {
 
+    // 내부 서버간 통신 (API Key, Bearer 인증 제외 - HMAC 인증 사용)
+    Route::prefix('internal')->group(function () {
+        Route::post('/exchange-token', [InternalController::class, 'exchangeToken'])->name('v1.internal.exchange-token');
+    });
+
     // API KEY 인증 (글로벌 미들웨어로 이미 적용됨)
     Route::get('/debug-apikey', [ApiController::class, 'debugApikey']);
 
@@ -412,6 +419,12 @@
             Route::get('/daily/export', [ReportController::class, 'dailyExport'])->name('v1.reports.daily.export');
             Route::get('/expense-estimate', [ReportController::class, 'expenseEstimate'])->name('v1.reports.expense-estimate');
             Route::get('/expense-estimate/export', [ReportController::class, 'expenseEstimateExport'])->name('v1.reports.expense-estimate.export');
+
+            // AI Report API (AI 리포트)
+            Route::get('/ai', [AiReportController::class, 'index'])->name('v1.reports.ai.index');
+            Route::post('/ai/generate', [AiReportController::class, 'generate'])->name('v1.reports.ai.generate');
+            Route::get('/ai/{id}', [AiReportController::class, 'show'])->whereNumber('id')->name('v1.reports.ai.show');
+            Route::delete('/ai/{id}', [AiReportController::class, 'destroy'])->whereNumber('id')->name('v1.reports.ai.destroy');
         });
 
         // Dashboard API (대시보드)