diff --git a/app/Http/Controllers/Finance/CorporateCardController.php b/app/Http/Controllers/Finance/CorporateCardController.php
new file mode 100644
index 00000000..148cdd1c
--- /dev/null
+++ b/app/Http/Controllers/Finance/CorporateCardController.php
@@ -0,0 +1,182 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\CorporateCard;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CorporateCardController extends Controller
+{
+    /**
+     * 카드 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $cards = CorporateCard::forTenant($tenantId)
+            ->orderBy('created_at', 'desc')
+            ->get()
+            ->map(function ($card) {
+                return [
+                    'id' => $card->id,
+                    'cardName' => $card->card_name,
+                    'cardCompany' => $card->card_company,
+                    'cardNumber' => $card->card_number,
+                    'cardType' => $card->card_type,
+                    'paymentDay' => $card->payment_day,
+                    'creditLimit' => (float) $card->credit_limit,
+                    'currentUsage' => (float) $card->current_usage,
+                    'cardHolderName' => $card->card_holder_name,
+                    'actualUser' => $card->actual_user,
+                    'expiryDate' => $card->expiry_date,
+                    'cvc' => $card->cvc,
+                    'status' => $card->status,
+                    'memo' => $card->memo,
+                ];
+            });
+
+        return response()->json([
+            'success' => true,
+            'data' => $cards,
+        ]);
+    }
+
+    /**
+     * 카드 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'cardName' => 'required|string|max:100',
+            'cardCompany' => 'required|string|max:50',
+            'cardNumber' => 'required|string|max:30',
+            'cardType' => 'required|in:credit,debit',
+            'cardHolderName' => 'required|string|max:100',
+            'actualUser' => 'required|string|max:100',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+
+        $card = CorporateCard::create([
+            'tenant_id' => $tenantId,
+            'card_name' => $request->input('cardName'),
+            'card_company' => $request->input('cardCompany'),
+            'card_number' => $request->input('cardNumber'),
+            'card_type' => $request->input('cardType'),
+            'payment_day' => $request->input('paymentDay', 15),
+            'credit_limit' => $request->input('creditLimit', 0),
+            'current_usage' => 0,
+            'card_holder_name' => $request->input('cardHolderName'),
+            'actual_user' => $request->input('actualUser'),
+            'expiry_date' => $request->input('expiryDate'),
+            'cvc' => $request->input('cvc'),
+            'status' => $request->input('status', 'active'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '카드가 등록되었습니다.',
+            'data' => [
+                'id' => $card->id,
+                'cardName' => $card->card_name,
+                'cardCompany' => $card->card_company,
+                'cardNumber' => $card->card_number,
+                'cardType' => $card->card_type,
+                'paymentDay' => $card->payment_day,
+                'creditLimit' => (float) $card->credit_limit,
+                'currentUsage' => (float) $card->current_usage,
+                'cardHolderName' => $card->card_holder_name,
+                'actualUser' => $card->actual_user,
+                'expiryDate' => $card->expiry_date,
+                'cvc' => $card->cvc,
+                'status' => $card->status,
+                'memo' => $card->memo,
+            ],
+        ]);
+    }
+
+    /**
+     * 카드 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $card = CorporateCard::findOrFail($id);
+
+        $request->validate([
+            'cardName' => 'required|string|max:100',
+            'cardCompany' => 'required|string|max:50',
+            'cardNumber' => 'required|string|max:30',
+            'cardType' => 'required|in:credit,debit',
+            'cardHolderName' => 'required|string|max:100',
+            'actualUser' => 'required|string|max:100',
+        ]);
+
+        $card->update([
+            'card_name' => $request->input('cardName'),
+            'card_company' => $request->input('cardCompany'),
+            'card_number' => $request->input('cardNumber'),
+            'card_type' => $request->input('cardType'),
+            'payment_day' => $request->input('paymentDay', 15),
+            'credit_limit' => $request->input('creditLimit', 0),
+            'card_holder_name' => $request->input('cardHolderName'),
+            'actual_user' => $request->input('actualUser'),
+            'expiry_date' => $request->input('expiryDate'),
+            'cvc' => $request->input('cvc'),
+            'status' => $request->input('status', 'active'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '카드가 수정되었습니다.',
+            'data' => [
+                'id' => $card->id,
+                'cardName' => $card->card_name,
+                'cardCompany' => $card->card_company,
+                'cardNumber' => $card->card_number,
+                'cardType' => $card->card_type,
+                'paymentDay' => $card->payment_day,
+                'creditLimit' => (float) $card->credit_limit,
+                'currentUsage' => (float) $card->current_usage,
+                'cardHolderName' => $card->card_holder_name,
+                'actualUser' => $card->actual_user,
+                'expiryDate' => $card->expiry_date,
+                'cvc' => $card->cvc,
+                'status' => $card->status,
+                'memo' => $card->memo,
+            ],
+        ]);
+    }
+
+    /**
+     * 카드 비활성화
+     */
+    public function deactivate(int $id): JsonResponse
+    {
+        $card = CorporateCard::findOrFail($id);
+        $card->update(['status' => 'inactive']);
+
+        return response()->json([
+            'success' => true,
+            'message' => '카드가 비활성화되었습니다.',
+        ]);
+    }
+
+    /**
+     * 카드 영구삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        $card = CorporateCard::findOrFail($id);
+        $card->forceDelete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '카드가 영구 삭제되었습니다.',
+        ]);
+    }
+}
diff --git a/app/Models/Finance/CorporateCard.php b/app/Models/Finance/CorporateCard.php
new file mode 100644
index 00000000..5faf5ba6
--- /dev/null
+++ b/app/Models/Finance/CorporateCard.php
@@ -0,0 +1,52 @@
+<?php
+
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class CorporateCard extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'corporate_cards';
+
+    protected $fillable = [
+        'tenant_id',
+        'card_name',
+        'card_company',
+        'card_number',
+        'card_type',
+        'payment_day',
+        'credit_limit',
+        'current_usage',
+        'card_holder_name',
+        'actual_user',
+        'expiry_date',
+        'cvc',
+        'status',
+        'memo',
+    ];
+
+    protected $casts = [
+        'payment_day' => 'integer',
+        'credit_limit' => 'decimal:2',
+        'current_usage' => 'decimal:2',
+    ];
+
+    /**
+     * 활성 카드만 조회
+     */
+    public function scopeActive($query)
+    {
+        return $query->where('status', 'active');
+    }
+
+    /**
+     * 특정 테넌트의 카드 조회
+     */
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+}
diff --git a/resources/views/finance/corporate-cards.blade.php b/resources/views/finance/corporate-cards.blade.php
index 4d97401f..8d9ecfb0 100644
--- a/resources/views/finance/corporate-cards.blade.php
+++ b/resources/views/finance/corporate-cards.blade.php
@@ -51,8 +51,9 @@
 const Zap = createIcon('zap');
 
 function CorporateCardsManagement() {
-    // 카드 목록 데이터 (빈 배열로 시작 - 실제 데이터는 서버 연동 후 로드)
+    // 카드 목록 데이터
     const [cards, setCards] = useState([]);
+    const [loading, setLoading] = useState(true);
 
     const [searchTerm, setSearchTerm] = useState('');
     const [filterStatus, setFilterStatus] = useState('all');
@@ -60,6 +61,9 @@ function CorporateCardsManagement() {
     const [modalMode, setModalMode] = useState('add'); // 'add' or 'edit'
     const [editingCard, setEditingCard] = useState(null);
 
+    // CSRF 토큰
+    const csrfToken = document.querySelector('meta[name="csrf-token"]')?.getAttribute('content');
+
     // 새 카드 폼 초기값
     const initialFormState = {
         cardName: '',
@@ -77,8 +81,28 @@ function CorporateCardsManagement() {
     };
     const [formData, setFormData] = useState(initialFormState);
 
+    // 초기 데이터 로드
+    useEffect(() => {
+        fetchCards();
+    }, []);
+
+    const fetchCards = async () => {
+        try {
+            setLoading(true);
+            const response = await fetch('/finance/corporate-cards/list');
+            const result = await response.json();
+            if (result.success) {
+                setCards(result.data);
+            }
+        } catch (error) {
+            console.error('카드 목록 로드 실패:', error);
+        } finally {
+            setLoading(false);
+        }
+    };
+
     // 테스트용 임시 데이터 생성
-    const generateTestData = () => {
+    const generateTestData = async () => {
         const companies = ['삼성카드', '현대카드', '국민카드', '신한카드', '롯데카드'];
         const names = ['업무용', '마케팅', '개발팀', '영업팀', '관리팀'];
         const users = ['김철수', '이영희', '박민수', '최지영', '정대한'];
@@ -87,24 +111,40 @@ function CorporateCardsManagement() {
         const randomCard = () => `${randomNum(1000,9999)}-${randomNum(1000,9999)}-${randomNum(1000,9999)}-${randomNum(1000,9999)}`;
         const randomExpiry = () => `${randomNum(25,30)}/${String(randomNum(1,12)).padStart(2,'0')}`;
 
-        const newCards = Array.from({ length: 3 }, (_, i) => ({
-            id: Date.now() + i,
-            cardName: `${names[randomNum(0,4)]} 법인카드`,
-            cardCompany: companies[randomNum(0,4)],
-            cardNumber: randomCard(),
-            cardType: Math.random() > 0.3 ? 'credit' : 'debit',
-            paymentDay: [10, 15, 20, 25][randomNum(0,3)],
-            creditLimit: randomNum(3, 20) * 1000000,
-            currentUsage: randomNum(0, 10) * 100000,
-            cardHolderName: '(주)테스트회사',
-            actualUser: users[randomNum(0,4)],
-            expiryDate: randomExpiry(),
-            cvc: String(randomNum(100,999)),
-            status: 'active',
-            memo: '테스트 데이터'
-        }));
+        // 3개의 테스트 카드를 서버에 저장
+        for (let i = 0; i < 3; i++) {
+            const testCard = {
+                cardName: `${names[randomNum(0,4)]} 법인카드`,
+                cardCompany: companies[randomNum(0,4)],
+                cardNumber: randomCard(),
+                cardType: Math.random() > 0.3 ? 'credit' : 'debit',
+                paymentDay: [10, 15, 20, 25][randomNum(0,3)],
+                creditLimit: randomNum(3, 20) * 1000000,
+                cardHolderName: '(주)테스트회사',
+                actualUser: users[randomNum(0,4)],
+                expiryDate: randomExpiry(),
+                cvc: String(randomNum(100,999)),
+                status: 'active',
+                memo: '테스트 데이터'
+            };
 
-        setCards(prev => [...prev, ...newCards]);
+            try {
+                const response = await fetch('/finance/corporate-cards/store', {
+                    method: 'POST',
+                    headers: {
+                        'Content-Type': 'application/json',
+                        'X-CSRF-TOKEN': csrfToken,
+                    },
+                    body: JSON.stringify(testCard),
+                });
+                const result = await response.json();
+                if (result.success) {
+                    setCards(prev => [...prev, result.data]);
+                }
+            } catch (error) {
+                console.error('테스트 데이터 생성 실패:', error);
+            }
+        }
     };
 
     // 카드사 목록
@@ -174,52 +214,111 @@ function CorporateCardsManagement() {
     };
 
     // 카드 저장
-    const handleSaveCard = () => {
+    const handleSaveCard = async () => {
         if (!formData.cardName || !formData.cardNumber || !formData.cardHolderName || !formData.actualUser) {
             alert('필수 항목을 입력해주세요.');
             return;
         }
 
-        if (modalMode === 'add') {
-            const newCard = {
-                id: Date.now(),
-                ...formData,
-                creditLimit: parseInt(formData.creditLimit) || 0,
-                currentUsage: 0
-            };
-            setCards(prev => [...prev, newCard]);
-        } else {
-            setCards(prev => prev.map(card =>
-                card.id === editingCard.id
-                    ? { ...card, ...formData, creditLimit: parseInt(formData.creditLimit) || 0 }
-                    : card
-            ));
-        }
+        try {
+            if (modalMode === 'add') {
+                const response = await fetch('/finance/corporate-cards/store', {
+                    method: 'POST',
+                    headers: {
+                        'Content-Type': 'application/json',
+                        'X-CSRF-TOKEN': csrfToken,
+                    },
+                    body: JSON.stringify({
+                        ...formData,
+                        creditLimit: parseInt(formData.creditLimit) || 0,
+                    }),
+                });
+                const result = await response.json();
+                if (result.success) {
+                    setCards(prev => [...prev, result.data]);
+                } else {
+                    alert(result.message || '저장에 실패했습니다.');
+                    return;
+                }
+            } else {
+                const response = await fetch(`/finance/corporate-cards/${editingCard.id}`, {
+                    method: 'PUT',
+                    headers: {
+                        'Content-Type': 'application/json',
+                        'X-CSRF-TOKEN': csrfToken,
+                    },
+                    body: JSON.stringify({
+                        ...formData,
+                        creditLimit: parseInt(formData.creditLimit) || 0,
+                    }),
+                });
+                const result = await response.json();
+                if (result.success) {
+                    setCards(prev => prev.map(card =>
+                        card.id === editingCard.id ? result.data : card
+                    ));
+                } else {
+                    alert(result.message || '수정에 실패했습니다.');
+                    return;
+                }
+            }
 
-        setShowModal(false);
-        setEditingCard(null);
+            setShowModal(false);
+            setEditingCard(null);
+        } catch (error) {
+            console.error('저장 실패:', error);
+            alert('저장 중 오류가 발생했습니다.');
+        }
     };
 
     // 카드 비활성화 (소프트 삭제)
-    const handleDeactivateCard = (id) => {
+    const handleDeactivateCard = async (id) => {
         if (confirm('카드를 비활성화하시겠습니까?\n(목록에서 숨겨지지만 데이터는 유지됩니다)')) {
-            setCards(prev => prev.map(card =>
-                card.id === id ? { ...card, status: 'inactive' } : card
-            ));
-            if (showModal) {
-                setShowModal(false);
-                setEditingCard(null);
+            try {
+                const response = await fetch(`/finance/corporate-cards/${id}/deactivate`, {
+                    method: 'POST',
+                    headers: {
+                        'X-CSRF-TOKEN': csrfToken,
+                    },
+                });
+                const result = await response.json();
+                if (result.success) {
+                    setCards(prev => prev.map(card =>
+                        card.id === id ? { ...card, status: 'inactive' } : card
+                    ));
+                    if (showModal) {
+                        setShowModal(false);
+                        setEditingCard(null);
+                    }
+                }
+            } catch (error) {
+                console.error('비활성화 실패:', error);
+                alert('비활성화 중 오류가 발생했습니다.');
             }
         }
     };
 
     // 카드 영구삭제
-    const handlePermanentDeleteCard = (id) => {
+    const handlePermanentDeleteCard = async (id) => {
         if (confirm('⚠️ 카드를 영구 삭제하시겠습니까?\n\n이 작업은 되돌릴 수 없습니다.')) {
-            setCards(prev => prev.filter(card => card.id !== id));
-            if (showModal) {
-                setShowModal(false);
-                setEditingCard(null);
+            try {
+                const response = await fetch(`/finance/corporate-cards/${id}`, {
+                    method: 'DELETE',
+                    headers: {
+                        'X-CSRF-TOKEN': csrfToken,
+                    },
+                });
+                const result = await response.json();
+                if (result.success) {
+                    setCards(prev => prev.filter(card => card.id !== id));
+                    if (showModal) {
+                        setShowModal(false);
+                        setEditingCard(null);
+                    }
+                }
+            } catch (error) {
+                console.error('삭제 실패:', error);
+                alert('삭제 중 오류가 발생했습니다.');
             }
         }
     };
@@ -426,7 +525,14 @@ className={`h-1.5 rounded-full ${getUsageColor(getUsagePercent(card.currentUsage
                     </div>
                 ))}
 
-                {filteredCards.length === 0 && (
+                {loading && (
+                    <div className="text-center py-12 text-gray-400">
+                        <div className="animate-spin w-8 h-8 border-4 border-violet-500 border-t-transparent rounded-full mx-auto mb-4"></div>
+                        <p>카드 목록을 불러오는 중...</p>
+                    </div>
+                )}
+
+                {!loading && filteredCards.length === 0 && (
                     <div className="text-center py-12 text-gray-400">
                         <CreditCard className="w-12 h-12 mx-auto mb-4 opacity-50" />
                         <p>등록된 카드가 없습니다.</p>
diff --git a/routes/web.php b/routes/web.php
index c36086ba..76c2e18e 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -690,6 +690,16 @@
 
         return view('finance.corporate-cards');
     })->name('corporate-cards');
+
+    // 법인카드 API
+    Route::prefix('corporate-cards')->name('corporate-cards.')->group(function () {
+        Route::get('/list', [\App\Http\Controllers\Finance\CorporateCardController::class, 'index'])->name('list');
+        Route::post('/store', [\App\Http\Controllers\Finance\CorporateCardController::class, 'store'])->name('store');
+        Route::put('/{id}', [\App\Http\Controllers\Finance\CorporateCardController::class, 'update'])->name('update');
+        Route::post('/{id}/deactivate', [\App\Http\Controllers\Finance\CorporateCardController::class, 'deactivate'])->name('deactivate');
+        Route::delete('/{id}', [\App\Http\Controllers\Finance\CorporateCardController::class, 'destroy'])->name('destroy');
+    });
+
     Route::get('/card-transactions', function () {
         if (request()->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('finance.card-transactions'));