diff --git a/database/seeders/Kyungdong/KyungdongItemSeeder.php b/database/seeders/Kyungdong/KyungdongItemSeeder.php
new file mode 100644
index 0000000..bdcfc16
--- /dev/null
+++ b/database/seeders/Kyungdong/KyungdongItemSeeder.php
@@ -0,0 +1,221 @@
+<?php
+
+namespace Database\Seeders\Kyungdong;
+
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 경동기업 품목/단가 마이그레이션 Seeder
+ *
+ * 소스: chandj.KDunitprice (603건)
+ * 타겟: samdb.items, samdb.prices
+ *
+ * @see docs/plans/kd-items-migration-plan.md
+ */
+class KyungdongItemSeeder extends Seeder
+{
+    /**
+     * item_div → item_type 매핑
+     */
+    private const ITEM_TYPE_MAP = [
+        '[제품]' => 'FG',
+        '[상품]' => 'FG',
+        '[반제품]' => 'PT',
+        '[부재료]' => 'SM',
+        '[원재료]' => 'RM',
+        '[무형상품]' => 'CS',
+    ];
+
+    /**
+     * 경동기업 품목/단가 마이그레이션 실행
+     */
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        $this->command->info('🚀 경동기업 품목/단가 마이그레이션 시작...');
+        $this->command->info("   대상 테넌트: ID {$tenantId}");
+
+        // 1. 기존 데이터 삭제
+        $this->cleanupExistingData($tenantId);
+
+        // 2. KDunitprice → items
+        $itemCount = $this->migrateItems($tenantId, $userId);
+
+        // 3. items 기반 → prices
+        $priceCount = $this->migratePrices($tenantId, $userId);
+
+        $this->command->info('');
+        $this->command->info("✅ 마이그레이션 완료: items {$itemCount}건, prices {$priceCount}건");
+    }
+
+    /**
+     * 기존 데이터 삭제 (tenant_id 기준)
+     */
+    private function cleanupExistingData(int $tenantId): void
+    {
+        $this->command->info('');
+        $this->command->info('🧹 기존 데이터 삭제 중...');
+
+        // prices 먼저 삭제 (FK 관계)
+        $priceCount = DB::table('prices')->where('tenant_id', $tenantId)->count();
+        DB::table('prices')->where('tenant_id', $tenantId)->delete();
+        $this->command->info("   → prices: {$priceCount}건 삭제");
+
+        // items 삭제
+        $itemCount = DB::table('items')->where('tenant_id', $tenantId)->count();
+        DB::table('items')->where('tenant_id', $tenantId)->delete();
+        $this->command->info("   → items: {$itemCount}건 삭제");
+    }
+
+    /**
+     * KDunitprice → items 마이그레이션
+     */
+    private function migrateItems(int $tenantId, int $userId): int
+    {
+        $this->command->info('');
+        $this->command->info('📦 KDunitprice → items 마이그레이션...');
+
+        // chandj.KDunitprice에서 데이터 조회 (is_deleted=NULL이 활성 상태)
+        $kdItems = DB::connection('chandj')
+            ->table('KDunitprice')
+            ->whereNull('is_deleted')
+            ->whereNotNull('prodcode')
+            ->where('prodcode', '!=', '')
+            ->get();
+
+        $this->command->info("   → 소스 데이터: {$kdItems->count()}건");
+
+        $items = [];
+        $now = now();
+        $batchCount = 0;
+
+        foreach ($kdItems as $kd) {
+            $items[] = [
+                'tenant_id' => $tenantId,
+                'item_type' => $this->mapItemType($kd->item_div),
+                'code' => $kd->prodcode,
+                'name' => $kd->item_name,
+                'unit' => $kd->unit,
+                'category_id' => null,
+                'process_type' => null,
+                'item_category' => null,
+                'bom' => null,
+                'attributes' => json_encode([
+                    'spec' => $kd->spec,
+                    'item_div' => $kd->item_div,
+                    'legacy_source' => 'KDunitprice',
+                    'legacy_num' => $kd->num,
+                ]),
+                'attributes_archive' => null,
+                'options' => null,
+                'description' => null,
+                'is_active' => true,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ];
+
+            // 500건씩 배치 INSERT
+            if (count($items) >= 500) {
+                DB::table('items')->insert($items);
+                $batchCount += count($items);
+                $this->command->info("      → {$batchCount}건 완료...");
+                $items = [];
+            }
+        }
+
+        // 남은 데이터 INSERT
+        if (! empty($items)) {
+            DB::table('items')->insert($items);
+            $batchCount += count($items);
+        }
+
+        $this->command->info("   ✓ items: {$batchCount}건 생성 완료");
+
+        return $batchCount;
+    }
+
+    /**
+     * items 기반 → prices 마이그레이션
+     */
+    private function migratePrices(int $tenantId, int $userId): int
+    {
+        $this->command->info('');
+        $this->command->info('💰 items → prices 마이그레이션...');
+
+        // 생성된 items와 KDunitprice 조인하여 prices 생성
+        $items = DB::table('items')
+            ->where('tenant_id', $tenantId)
+            ->get(['id', 'code', 'item_type']);
+
+        $kdPrices = DB::connection('chandj')
+            ->table('KDunitprice')
+            ->whereNull('is_deleted')
+            ->whereNotNull('prodcode')
+            ->where('prodcode', '!=', '')
+            ->pluck('unitprice', 'prodcode');
+
+        $prices = [];
+        $now = now();
+        $batchCount = 0;
+
+        foreach ($items as $item) {
+            $unitPrice = $kdPrices[$item->code] ?? 0;
+
+            $prices[] = [
+                'tenant_id' => $tenantId,
+                'item_type_code' => $item->item_type,
+                'item_id' => $item->id,
+                'client_group_id' => null,
+                'purchase_price' => 0,
+                'processing_cost' => null,
+                'loss_rate' => null,
+                'margin_rate' => null,
+                'sales_price' => $unitPrice,
+                'rounding_rule' => 'round',
+                'rounding_unit' => 1,
+                'supplier' => null,
+                'effective_from' => now()->toDateString(),
+                'effective_to' => null,
+                'note' => 'KDunitprice 마이그레이션',
+                'status' => 'active',
+                'is_final' => false,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ];
+
+            // 500건씩 배치 INSERT
+            if (count($prices) >= 500) {
+                DB::table('prices')->insert($prices);
+                $batchCount += count($prices);
+                $this->command->info("      → {$batchCount}건 완료...");
+                $prices = [];
+            }
+        }
+
+        // 남은 데이터 INSERT
+        if (! empty($prices)) {
+            DB::table('prices')->insert($prices);
+            $batchCount += count($prices);
+        }
+
+        $this->command->info("   ✓ prices: {$batchCount}건 생성 완료");
+
+        return $batchCount;
+    }
+
+    /**
+     * item_div → item_type 매핑
+     */
+    private function mapItemType(?string $itemDiv): string
+    {
+        return self::ITEM_TYPE_MAP[$itemDiv] ?? 'SM';
+    }
+}