diff --git a/dev/dev_plans/barobill-full-migration-plan.md b/dev/dev_plans/barobill-full-migration-plan.md
index 92417d7..86ee732 100644
--- a/dev/dev_plans/barobill-full-migration-plan.md
+++ b/dev/dev_plans/barobill-full-migration-plan.md
@@ -39,17 +39,17 @@ MNG의 바로빌 관련 **전체** 회계/통신 기능을 API+React 서비스
 | 8 | 전자세금계산서 발행 (ETax) | ✅ EtaxController | ✅ TaxInvoiceController + BarobillService SOAP 발행/취소/상태 | ✅ 완료 | — |
 | 9 | 카카오톡 발송 | ✅ KakaotalkController 14.5KB | ✅ BarobillKakaotalkController (12 EP) | ✅ 완료 | — |
 | 10 | SMS 발송 | ✅ SmsController | ✅ BarobillSmsController (4 EP) | ✅ 완료 | — |
-| 11 | **구독/과금 비즈니스 로직** | ✅ BillingService 8.4KB | ⚠️ 모델만 존재 | **P2** | 2순위 |
-| 12 | **사용량 관리** | ✅ UsageService 9.6KB + Controller | ❌ 미구현 | **P2** | 2순위 |
+| 11 | 구독/과금 비즈니스 로직 | ✅ BillingService 8.4KB | ✅ BillingService + Controller (9 EP) | ✅ 완료 | — |
+| 12 | 사용량 관리 | ✅ UsageService 9.6KB + Controller | ✅ UsageService + Controller (4 EP) | ✅ 완료 | — |
 
 ### 2.2 구현율
 
 ```
-완료: 10/12 영역 (83%)  — SOAP, 설정, 회원, 계좌, 카드, 홈택스, 스케줄러, 세금계산서, 카카오톡, SMS
-부분:  1/12 영역 ( 8%)  — 구독/과금 (모델만)
-미착수: 1/12 영역 ( 8%)  — 사용량
+완료: 12/12 영역 (100%) — 전체 이관 완료
 ```
 
+> **2026-03-22**: MNG 바로빌 기능 전체 API 이관 완료.
+
 > **2026-03-22 정정**: 세금계산서 발행은 `BarobillService`에 `issueTaxInvoice()`, `cancelTaxInvoice()`, `checkNtsSendStatus()` SOAP 연동이 완전 구현되어 있음을 확인. P1→완료로 재분류.
 
 ---
@@ -164,8 +164,8 @@ mng/app/Http/Controllers/Api/Admin/Barobill/BarobillUsageController.php    (9.6K
 | `Services/Barobill/BarobillBankSyncService.php` | `Services/Barobill/BarobillBankSyncService.php` | ✅ |
 | `Services/Barobill/BarobillCardSyncService.php` | `Services/Barobill/BarobillCardSyncService.php` | ✅ |
 | `Services/Barobill/HometaxSyncService.php` | `Services/Barobill/HometaxSyncService.php` | ✅ |
-| `Services/Barobill/BarobillBillingService.php` | — | ❌ P2 |
-| `Services/Barobill/BarobillUsageService.php` | — | ❌ P2 |
+| `Services/Barobill/BarobillBillingService.php` | `Services/Barobill/BarobillBillingService.php` | ✅ 완료 |
+| `Services/Barobill/BarobillUsageService.php` | `Services/Barobill/BarobillUsageService.php` | ✅ 완료 |
 | **Controllers (Web)** | | |
 | `Controllers/Barobill/EaccountController.php` | `Controllers/Api/V1/BarobillBankTransactionController.php` | ✅ |
 | `Controllers/Barobill/EcardController.php` | `Controllers/Api/V1/BarobillCardTransactionController.php` | ✅ |
@@ -178,8 +178,8 @@ mng/app/Http/Controllers/Api/Admin/Barobill/BarobillUsageController.php    (9.6K
 | `Api/Admin/Barobill/BarobillConfigController.php` | `Controllers/Api/V1/BarobillSettingController.php` | ✅ |
 | `Api/Admin/Barobill/BarobillMemberController.php` | `Controllers/Api/V1/BarobillSyncController.php` | ✅ |
 | `Api/Admin/Barobill/BarobillSettingController.php` | `Controllers/Api/V1/BarobillSettingController.php` | ✅ |
-| `Api/Admin/Barobill/BarobillBillingController.php` | — | ❌ P2 |
-| `Api/Admin/Barobill/BarobillUsageController.php` | — | ❌ P2 |
+| `Api/Admin/Barobill/BarobillBillingController.php` | `Controllers/Api/V1/BarobillBillingController.php` | ✅ 완료 |
+| `Api/Admin/Barobill/BarobillUsageController.php` | `Controllers/Api/V1/BarobillUsageController.php` | ✅ 완료 |
 | `Api/Admin/Barobill/BarobillKakaotalkController.php` | `Controllers/Api/V1/BarobillKakaotalkController.php` | ✅ 완료 |
 | `Api/Admin/Barobill/BarobillSmsController.php` | `Controllers/Api/V1/BarobillSmsController.php` | ✅ 완료 |
 | **Models (18개)** | | |
@@ -231,6 +231,7 @@ mng/app/Http/Controllers/Api/Admin/Barobill/BarobillUsageController.php    (9.6K
 | 2026-03-22 | 전체 이관 현황 조사 및 문서화 | 이 문서 작성 |
 | 2026-03-22 | 세금계산서 발행 이관 상태 재확인 | 이미 완료 확인 (P1→완료) |
 | 2026-03-22 | 카카오톡/SMS API 이관 (P1) | ✅ Controller 2개 + Route 16개 생성 |
+| 2026-03-22 | 구독/과금/사용량 API 이관 (P2) | ✅ Service 2개 + Controller 2개 + Route 13개 생성 |
 
 ---