diff --git a/database/migrations/2026_02_06_300000_create_journal_entries_table.php b/database/migrations/2026_02_06_300000_create_journal_entries_table.php
new file mode 100644
index 0000000..11d1212
--- /dev/null
+++ b/database/migrations/2026_02_06_300000_create_journal_entries_table.php
@@ -0,0 +1,36 @@
+<?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('journal_entries', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('entry_no', 20)->comment('전표번호 JE-YYYYMMDD-NNN');
+            $table->date('entry_date')->comment('전표일자');
+            $table->string('entry_type', 20)->default('general')->comment('전표유형');
+            $table->string('description', 500)->nullable()->comment('적요');
+            $table->bigInteger('total_debit')->default(0)->comment('차변합계');
+            $table->bigInteger('total_credit')->default(0)->comment('대변합계');
+            $table->string('status', 20)->default('draft')->comment('상태: draft, confirmed');
+            $table->string('created_by_name', 100)->nullable()->comment('작성자명');
+            $table->text('attachment_note')->nullable()->comment('첨부메모');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'entry_no']);
+            $table->index(['tenant_id', 'entry_date']);
+            $table->index(['tenant_id', 'status']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('journal_entries');
+    }
+};
diff --git a/database/migrations/2026_02_06_300001_create_journal_entry_lines_table.php b/database/migrations/2026_02_06_300001_create_journal_entry_lines_table.php
new file mode 100644
index 0000000..84f9faa
--- /dev/null
+++ b/database/migrations/2026_02_06_300001_create_journal_entry_lines_table.php
@@ -0,0 +1,40 @@
+<?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('journal_entry_lines', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->unsignedBigInteger('journal_entry_id');
+            $table->smallInteger('line_no')->comment('행번호');
+            $table->string('dc_type', 10)->comment('차대구분: debit/credit');
+            $table->string('account_code', 10)->comment('계정코드');
+            $table->string('account_name', 100)->comment('계정명');
+            $table->unsignedBigInteger('trading_partner_id')->nullable()->comment('거래처ID');
+            $table->string('trading_partner_name', 100)->nullable()->comment('거래처명');
+            $table->bigInteger('debit_amount')->default(0)->comment('차변금액');
+            $table->bigInteger('credit_amount')->default(0)->comment('대변금액');
+            $table->string('description', 300)->nullable()->comment('적요');
+            $table->timestamps();
+
+            $table->foreign('journal_entry_id')
+                ->references('id')
+                ->on('journal_entries')
+                ->onDelete('cascade');
+
+            $table->index(['journal_entry_id', 'line_no']);
+            $table->index(['tenant_id', 'account_code']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('journal_entry_lines');
+    }
+};