diff --git a/app/Http/Controllers/Api/V1/CondolenceExpenseController.php b/app/Http/Controllers/Api/V1/CondolenceExpenseController.php
new file mode 100644
index 00000000..977e4f4d
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/CondolenceExpenseController.php
@@ -0,0 +1,88 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\CondolenceExpense\StoreCondolenceExpenseRequest;
+use App\Http\Requests\V1\CondolenceExpense\UpdateCondolenceExpenseRequest;
+use App\Services\CondolenceExpenseService;
+use Illuminate\Http\Request;
+
+class CondolenceExpenseController extends Controller
+{
+    public function __construct(
+        private readonly CondolenceExpenseService $service
+    ) {}
+
+    /**
+     * 경조사비 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'year',
+            'category',
+            'search',
+            'sort_by',
+            'sort_order',
+            'per_page',
+            'page',
+        ]);
+
+        $expenses = $this->service->index($params);
+
+        return ApiResponse::success($expenses, __('message.fetched'));
+    }
+
+    /**
+     * 경조사비 통계
+     */
+    public function summary(Request $request)
+    {
+        $params = $request->only(['year', 'category']);
+        $summary = $this->service->summary($params);
+
+        return ApiResponse::success($summary, __('message.fetched'));
+    }
+
+    /**
+     * 경조사비 상세
+     */
+    public function show(int $id)
+    {
+        $expense = $this->service->show($id);
+
+        return ApiResponse::success($expense, __('message.fetched'));
+    }
+
+    /**
+     * 경조사비 등록
+     */
+    public function store(StoreCondolenceExpenseRequest $request)
+    {
+        $expense = $this->service->store($request->validated());
+
+        return ApiResponse::success($expense, __('message.created'), [], 201);
+    }
+
+    /**
+     * 경조사비 수정
+     */
+    public function update(int $id, UpdateCondolenceExpenseRequest $request)
+    {
+        $expense = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($expense, __('message.updated'));
+    }
+
+    /**
+     * 경조사비 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+}
diff --git a/app/Http/Requests/V1/CondolenceExpense/StoreCondolenceExpenseRequest.php b/app/Http/Requests/V1/CondolenceExpense/StoreCondolenceExpenseRequest.php
new file mode 100644
index 00000000..34ee84be
--- /dev/null
+++ b/app/Http/Requests/V1/CondolenceExpense/StoreCondolenceExpenseRequest.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Requests\V1\CondolenceExpense;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreCondolenceExpenseRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'event_date' => ['nullable', 'date'],
+            'expense_date' => ['nullable', 'date'],
+            'partner_name' => ['required', 'string', 'max:100'],
+            'description' => ['nullable', 'string', 'max:200'],
+            'category' => ['required', 'string', 'in:congratulation,condolence'],
+            'has_cash' => ['nullable', 'boolean'],
+            'cash_method' => ['required_if:has_cash,true', 'nullable', 'string', 'in:cash,transfer,card'],
+            'cash_amount' => ['required_if:has_cash,true', 'nullable', 'integer', 'min:0'],
+            'has_gift' => ['nullable', 'boolean'],
+            'gift_type' => ['nullable', 'string', 'max:50'],
+            'gift_amount' => ['required_if:has_gift,true', 'nullable', 'integer', 'min:0'],
+            'memo' => ['nullable', 'string'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'event_date' => '경조사일자',
+            'expense_date' => '지출일자',
+            'partner_name' => '거래처명',
+            'description' => '내역',
+            'category' => '구분',
+            'has_cash' => '부조금 여부',
+            'cash_method' => '지출방법',
+            'cash_amount' => '부조금액',
+            'has_gift' => '선물 여부',
+            'gift_type' => '선물종류',
+            'gift_amount' => '선물금액',
+            'memo' => '비고',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/CondolenceExpense/UpdateCondolenceExpenseRequest.php b/app/Http/Requests/V1/CondolenceExpense/UpdateCondolenceExpenseRequest.php
new file mode 100644
index 00000000..df39da57
--- /dev/null
+++ b/app/Http/Requests/V1/CondolenceExpense/UpdateCondolenceExpenseRequest.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Requests\V1\CondolenceExpense;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateCondolenceExpenseRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'event_date' => ['nullable', 'date'],
+            'expense_date' => ['nullable', 'date'],
+            'partner_name' => ['sometimes', 'required', 'string', 'max:100'],
+            'description' => ['nullable', 'string', 'max:200'],
+            'category' => ['sometimes', 'required', 'string', 'in:congratulation,condolence'],
+            'has_cash' => ['nullable', 'boolean'],
+            'cash_method' => ['required_if:has_cash,true', 'nullable', 'string', 'in:cash,transfer,card'],
+            'cash_amount' => ['required_if:has_cash,true', 'nullable', 'integer', 'min:0'],
+            'has_gift' => ['nullable', 'boolean'],
+            'gift_type' => ['nullable', 'string', 'max:50'],
+            'gift_amount' => ['required_if:has_gift,true', 'nullable', 'integer', 'min:0'],
+            'memo' => ['nullable', 'string'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'event_date' => '경조사일자',
+            'expense_date' => '지출일자',
+            'partner_name' => '거래처명',
+            'description' => '내역',
+            'category' => '구분',
+            'has_cash' => '부조금 여부',
+            'cash_method' => '지출방법',
+            'cash_amount' => '부조금액',
+            'has_gift' => '선물 여부',
+            'gift_type' => '선물종류',
+            'gift_amount' => '선물금액',
+            'memo' => '비고',
+        ];
+    }
+}
diff --git a/app/Models/Tenants/CondolenceExpense.php b/app/Models/Tenants/CondolenceExpense.php
new file mode 100644
index 00000000..a30fb810
--- /dev/null
+++ b/app/Models/Tenants/CondolenceExpense.php
@@ -0,0 +1,138 @@
+<?php
+
+namespace App\Models\Tenants;
+
+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\SoftDeletes;
+
+class CondolenceExpense extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait, SoftDeletes;
+
+    protected $table = 'condolence_expenses';
+
+    // 카테고리 상수
+    public const CATEGORY_CONGRATULATION = 'congratulation';
+
+    public const CATEGORY_CONDOLENCE = 'condolence';
+
+    public const CATEGORY_LABELS = [
+        self::CATEGORY_CONGRATULATION => '축의',
+        self::CATEGORY_CONDOLENCE => '부조',
+    ];
+
+    // 지출방법 상수
+    public const CASH_METHOD_CASH = 'cash';
+
+    public const CASH_METHOD_TRANSFER = 'transfer';
+
+    public const CASH_METHOD_CARD = 'card';
+
+    public const CASH_METHOD_LABELS = [
+        self::CASH_METHOD_CASH => '현금',
+        self::CASH_METHOD_TRANSFER => '계좌이체',
+        self::CASH_METHOD_CARD => '카드',
+    ];
+
+    protected $fillable = [
+        'tenant_id',
+        'event_date',
+        'expense_date',
+        'partner_name',
+        'description',
+        'category',
+        'has_cash',
+        'cash_method',
+        'cash_amount',
+        'has_gift',
+        'gift_type',
+        'gift_amount',
+        'total_amount',
+        'options',
+        'memo',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'event_date' => 'date',
+        'expense_date' => 'date',
+        'has_cash' => 'boolean',
+        'has_gift' => 'boolean',
+        'cash_amount' => 'integer',
+        'gift_amount' => 'integer',
+        'total_amount' => 'integer',
+        'options' => 'array',
+    ];
+
+    protected $appends = [
+        'category_label',
+        'cash_method_label',
+    ];
+
+    /**
+     * 카테고리 라벨
+     */
+    public function getCategoryLabelAttribute(): string
+    {
+        return self::CATEGORY_LABELS[$this->category] ?? $this->category;
+    }
+
+    /**
+     * 지출방법 라벨
+     */
+    public function getCashMethodLabelAttribute(): ?string
+    {
+        if (! $this->cash_method) {
+            return null;
+        }
+
+        return self::CASH_METHOD_LABELS[$this->cash_method] ?? $this->cash_method;
+    }
+
+    /**
+     * 등록자
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'created_by');
+    }
+
+    /**
+     * 카테고리 필터 스코프
+     */
+    public function scopeByCategory($query, string $category)
+    {
+        return $query->where('category', $category);
+    }
+
+    /**
+     * 연도 필터 스코프
+     */
+    public function scopeInYear($query, int $year)
+    {
+        return $query->whereYear('event_date', $year);
+    }
+
+    /**
+     * options 헬퍼
+     */
+    public function getOption(string $key, $default = null)
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, $value): self
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+}
diff --git a/app/Services/CondolenceExpenseService.php b/app/Services/CondolenceExpenseService.php
new file mode 100644
index 00000000..13f55478
--- /dev/null
+++ b/app/Services/CondolenceExpenseService.php
@@ -0,0 +1,189 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\CondolenceExpense;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class CondolenceExpenseService extends Service
+{
+    /**
+     * 목록 조회 (페이지네이션 + 필터)
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $query = CondolenceExpense::query();
+
+        // 연도 필터
+        if (! empty($params['year'])) {
+            $query->inYear((int) $params['year']);
+        }
+
+        // 카테고리 필터
+        if (! empty($params['category']) && $params['category'] !== 'all') {
+            $query->byCategory($params['category']);
+        }
+
+        // 통합 검색
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('partner_name', 'like', "%{$search}%")
+                    ->orWhere('description', 'like', "%{$search}%")
+                    ->orWhere('memo', 'like', "%{$search}%");
+            });
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'event_date';
+        $sortOrder = $params['sort_order'] ?? 'desc';
+        $query->orderBy($sortBy, $sortOrder)->orderByDesc('id');
+
+        $perPage = $params['per_page'] ?? 50;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 상세 조회
+     */
+    public function show(int $id): CondolenceExpense
+    {
+        return CondolenceExpense::with('creator:id,name')->findOrFail($id);
+    }
+
+    /**
+     * 등록
+     */
+    public function store(array $data): CondolenceExpense
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            return CondolenceExpense::create([
+                'tenant_id' => $tenantId,
+                'event_date' => $data['event_date'] ?? null,
+                'expense_date' => $data['expense_date'] ?? null,
+                'partner_name' => $data['partner_name'],
+                'description' => $data['description'] ?? null,
+                'category' => $data['category'],
+                'has_cash' => $data['has_cash'] ?? false,
+                'cash_method' => ($data['has_cash'] ?? false) ? ($data['cash_method'] ?? null) : null,
+                'cash_amount' => ($data['has_cash'] ?? false) ? ($data['cash_amount'] ?? 0) : 0,
+                'has_gift' => $data['has_gift'] ?? false,
+                'gift_type' => ($data['has_gift'] ?? false) ? ($data['gift_type'] ?? null) : null,
+                'gift_amount' => ($data['has_gift'] ?? false) ? ($data['gift_amount'] ?? 0) : 0,
+                'total_amount' => $this->calculateTotal($data),
+                'memo' => $data['memo'] ?? null,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+        });
+    }
+
+    /**
+     * 수정
+     */
+    public function update(int $id, array $data): CondolenceExpense
+    {
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $data, $userId) {
+            $expense = CondolenceExpense::findOrFail($id);
+
+            $expense->fill([
+                'event_date' => $data['event_date'] ?? $expense->event_date,
+                'expense_date' => $data['expense_date'] ?? $expense->expense_date,
+                'partner_name' => $data['partner_name'] ?? $expense->partner_name,
+                'description' => $data['description'] ?? $expense->description,
+                'category' => $data['category'] ?? $expense->category,
+                'has_cash' => $data['has_cash'] ?? $expense->has_cash,
+                'cash_method' => ($data['has_cash'] ?? $expense->has_cash) ? ($data['cash_method'] ?? $expense->cash_method) : null,
+                'cash_amount' => ($data['has_cash'] ?? $expense->has_cash) ? ($data['cash_amount'] ?? $expense->cash_amount) : 0,
+                'has_gift' => $data['has_gift'] ?? $expense->has_gift,
+                'gift_type' => ($data['has_gift'] ?? $expense->has_gift) ? ($data['gift_type'] ?? $expense->gift_type) : null,
+                'gift_amount' => ($data['has_gift'] ?? $expense->has_gift) ? ($data['gift_amount'] ?? $expense->gift_amount) : 0,
+                'total_amount' => $this->calculateTotal(array_merge($expense->toArray(), $data)),
+                'memo' => $data['memo'] ?? $expense->memo,
+                'updated_by' => $userId,
+            ]);
+
+            $expense->save();
+
+            return $expense->fresh();
+        });
+    }
+
+    /**
+     * 삭제 (소프트)
+     */
+    public function destroy(int $id): bool
+    {
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $userId) {
+            $expense = CondolenceExpense::findOrFail($id);
+            $expense->deleted_by = $userId;
+            $expense->save();
+            $expense->delete();
+
+            return true;
+        });
+    }
+
+    /**
+     * 통계 조회
+     */
+    public function summary(array $params): array
+    {
+        $query = CondolenceExpense::query();
+
+        if (! empty($params['year'])) {
+            $query->inYear((int) $params['year']);
+        }
+
+        if (! empty($params['category']) && $params['category'] !== 'all') {
+            $query->byCategory($params['category']);
+        }
+
+        $stats = $query->selectRaw('
+            COUNT(*) as total_count,
+            COALESCE(SUM(total_amount), 0) as total_amount,
+            COALESCE(SUM(cash_amount), 0) as cash_total,
+            COALESCE(SUM(gift_amount), 0) as gift_total,
+            COALESCE(SUM(CASE WHEN category = ? THEN 1 ELSE 0 END), 0) as congratulation_count,
+            COALESCE(SUM(CASE WHEN category = ? THEN 1 ELSE 0 END), 0) as condolence_count,
+            COALESCE(SUM(CASE WHEN category = ? THEN total_amount ELSE 0 END), 0) as congratulation_amount,
+            COALESCE(SUM(CASE WHEN category = ? THEN total_amount ELSE 0 END), 0) as condolence_amount
+        ', [
+            CondolenceExpense::CATEGORY_CONGRATULATION,
+            CondolenceExpense::CATEGORY_CONDOLENCE,
+            CondolenceExpense::CATEGORY_CONGRATULATION,
+            CondolenceExpense::CATEGORY_CONDOLENCE,
+        ])->first();
+
+        return [
+            'total_count' => (int) $stats->total_count,
+            'total_amount' => (int) $stats->total_amount,
+            'cash_total' => (int) $stats->cash_total,
+            'gift_total' => (int) $stats->gift_total,
+            'congratulation_count' => (int) $stats->congratulation_count,
+            'condolence_count' => (int) $stats->condolence_count,
+            'congratulation_amount' => (int) $stats->congratulation_amount,
+            'condolence_amount' => (int) $stats->condolence_amount,
+        ];
+    }
+
+    /**
+     * 총금액 자동 계산
+     */
+    private function calculateTotal(array $data): int
+    {
+        $cash = ($data['has_cash'] ?? false) ? (int) ($data['cash_amount'] ?? 0) : 0;
+        $gift = ($data['has_gift'] ?? false) ? (int) ($data['gift_amount'] ?? 0) : 0;
+
+        return $cash + $gift;
+    }
+}
diff --git a/database/migrations/2026_03_19_100000_add_audit_columns_to_condolence_expenses_table.php b/database/migrations/2026_03_19_100000_add_audit_columns_to_condolence_expenses_table.php
new file mode 100644
index 00000000..5ba01268
--- /dev/null
+++ b/database/migrations/2026_03_19_100000_add_audit_columns_to_condolence_expenses_table.php
@@ -0,0 +1,69 @@
+<?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
+    {
+        // 테이블이 없으면 전체 생성 (이전 마이그레이션이 실행됐지만 테이블이 누락된 경우)
+        if (! Schema::hasTable('condolence_expenses')) {
+            Schema::create('condolence_expenses', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->index();
+                $table->date('event_date')->nullable()->comment('경조사일자');
+                $table->date('expense_date')->nullable()->comment('지출일자');
+                $table->string('partner_name', 100)->comment('거래처명/대상자');
+                $table->string('description', 200)->nullable()->comment('내역');
+                $table->string('category', 20)->default('congratulation')->comment('구분: congratulation(축의), condolence(부조)');
+                $table->boolean('has_cash')->default(false)->comment('부조금 여부');
+                $table->string('cash_method', 30)->nullable()->comment('지출방법: cash, transfer, card');
+                $table->integer('cash_amount')->default(0)->comment('부조금 금액');
+                $table->boolean('has_gift')->default(false)->comment('선물 여부');
+                $table->string('gift_type', 50)->nullable()->comment('선물 종류');
+                $table->integer('gift_amount')->default(0)->comment('선물 금액');
+                $table->integer('total_amount')->default(0)->comment('총금액');
+                $table->json('options')->nullable();
+                $table->text('memo')->nullable()->comment('비고');
+                $table->unsignedBigInteger('created_by')->nullable();
+                $table->unsignedBigInteger('updated_by')->nullable();
+                $table->unsignedBigInteger('deleted_by')->nullable();
+                $table->timestamps();
+                $table->softDeletes();
+
+                $table->index(['tenant_id', 'event_date']);
+                $table->index(['tenant_id', 'category']);
+            });
+
+            return;
+        }
+
+        // 테이블이 있으면 컬럼만 추가
+        Schema::table('condolence_expenses', function (Blueprint $table) {
+            if (! Schema::hasColumn('condolence_expenses', 'updated_by')) {
+                $table->unsignedBigInteger('updated_by')->nullable()->after('created_by');
+            }
+            if (! Schema::hasColumn('condolence_expenses', 'deleted_by')) {
+                $table->unsignedBigInteger('deleted_by')->nullable()->after('updated_by');
+            }
+        });
+    }
+
+    public function down(): void
+    {
+        // 이 마이그레이션이 테이블 전체를 생성한 경우 삭제하지 않음
+        // (원본 create 마이그레이션의 down에서 처리)
+        if (Schema::hasTable('condolence_expenses')) {
+            Schema::table('condolence_expenses', function (Blueprint $table) {
+                if (Schema::hasColumn('condolence_expenses', 'updated_by')) {
+                    $table->dropColumn('updated_by');
+                }
+                if (Schema::hasColumn('condolence_expenses', 'deleted_by')) {
+                    $table->dropColumn('deleted_by');
+                }
+            });
+        }
+    }
+};
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 05f3d4fe..65d17a73 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -14,7 +14,6 @@
 
 use App\Http\Controllers\Api\V1\AccountLedgerController;
 use App\Http\Controllers\Api\V1\AccountSubjectController;
-use App\Http\Controllers\Api\V1\ClientController;
 use App\Http\Controllers\Api\V1\BadDebtController;
 use App\Http\Controllers\Api\V1\BankAccountController;
 use App\Http\Controllers\Api\V1\BankTransactionController;
@@ -27,7 +26,9 @@
 use App\Http\Controllers\Api\V1\CalendarController;
 use App\Http\Controllers\Api\V1\CardController;
 use App\Http\Controllers\Api\V1\CardTransactionController;
+use App\Http\Controllers\Api\V1\ClientController;
 use App\Http\Controllers\Api\V1\ComprehensiveAnalysisController;
+use App\Http\Controllers\Api\V1\CondolenceExpenseController;
 use App\Http\Controllers\Api\V1\DailyReportController;
 use App\Http\Controllers\Api\V1\DepositController;
 use App\Http\Controllers\Api\V1\EntertainmentController;
@@ -239,6 +240,16 @@
 Route::get('/welfare/summary', [WelfareController::class, 'summary'])->name('v1.welfare.summary');
 Route::get('/welfare/detail', [WelfareController::class, 'detail'])->name('v1.welfare.detail');
 
+// Condolence Expense API (경조사비 관리)
+Route::prefix('condolence-expenses')->group(function () {
+    Route::get('', [CondolenceExpenseController::class, 'index'])->name('v1.condolence-expenses.index');
+    Route::post('', [CondolenceExpenseController::class, 'store'])->name('v1.condolence-expenses.store');
+    Route::get('/summary', [CondolenceExpenseController::class, 'summary'])->name('v1.condolence-expenses.summary');
+    Route::get('/{id}', [CondolenceExpenseController::class, 'show'])->whereNumber('id')->name('v1.condolence-expenses.show');
+    Route::put('/{id}', [CondolenceExpenseController::class, 'update'])->whereNumber('id')->name('v1.condolence-expenses.update');
+    Route::delete('/{id}', [CondolenceExpenseController::class, 'destroy'])->whereNumber('id')->name('v1.condolence-expenses.destroy');
+});
+
 // Plan API (요금제 관리)
 Route::prefix('plans')->group(function () {
     Route::get('', [PlanController::class, 'index'])->name('v1.plans.index');