diff --git a/app/Http/Controllers/Finance/CardTransactionController.php b/app/Http/Controllers/Finance/CardTransactionController.php
new file mode 100644
index 00000000..a548a056
--- /dev/null
+++ b/app/Http/Controllers/Finance/CardTransactionController.php
@@ -0,0 +1,169 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\CardTransaction;
+use App\Models\Finance\CorporateCard;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CardTransactionController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $query = CardTransaction::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('merchant', 'like', "%{$search}%")
+                  ->orWhere('memo', 'like', "%{$search}%")
+                  ->orWhere('approval_no', 'like', "%{$search}%");
+            });
+        }
+
+        if ($cardId = $request->input('cardId')) {
+            if ($cardId !== 'all') {
+                $query->where('card_id', $cardId);
+            }
+        }
+
+        if ($category = $request->input('category')) {
+            if ($category !== 'all') {
+                $query->where('category', $category);
+            }
+        }
+
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
+        }
+
+        if ($startDate = $request->input('startDate')) {
+            $query->where('transaction_date', '>=', $startDate);
+        }
+        if ($endDate = $request->input('endDate')) {
+            $query->where('transaction_date', '<=', $endDate);
+        }
+
+        $transactions = $query->orderBy('transaction_date', 'desc')
+            ->orderBy('time', 'desc')
+            ->get()
+            ->map(function ($tx) {
+                return [
+                    'id' => $tx->id,
+                    'cardId' => $tx->card_id,
+                    'date' => $tx->transaction_date?->format('Y-m-d'),
+                    'time' => $tx->time,
+                    'merchant' => $tx->merchant,
+                    'category' => $tx->category,
+                    'amount' => $tx->amount,
+                    'approvalNo' => $tx->approval_no,
+                    'status' => $tx->status,
+                    'memo' => $tx->memo,
+                ];
+            });
+
+        // 통계
+        $stats = [
+            'total' => $transactions->count(),
+            'totalAmount' => $transactions->sum('amount'),
+            'approvedAmount' => $transactions->where('status', 'approved')->sum('amount'),
+            'cancelledAmount' => $transactions->where('status', 'cancelled')->sum(fn($t) => abs($t['amount'])),
+        ];
+
+        // 카드 목록
+        $cards = CorporateCard::forTenant($tenantId)
+            ->orderBy('card_name')
+            ->get()
+            ->map(function ($card) {
+                return [
+                    'id' => $card->id,
+                    'cardName' => $card->card_name,
+                    'cardNumber' => $card->card_number,
+                    'holder' => $card->holder_name,
+                ];
+            });
+
+        return response()->json([
+            'success' => true,
+            'data' => $transactions,
+            'stats' => $stats,
+            'cards' => $cards,
+        ]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'merchant' => 'required|string|max:200',
+            'amount' => 'required|integer',
+            'date' => 'required|date',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+
+        $tx = CardTransaction::create([
+            'tenant_id' => $tenantId,
+            'card_id' => $request->input('cardId'),
+            'transaction_date' => $request->input('date'),
+            'time' => $request->input('time'),
+            'merchant' => $request->input('merchant'),
+            'category' => $request->input('category', '기타'),
+            'amount' => $request->input('amount'),
+            'approval_no' => $request->input('approvalNo'),
+            'status' => $request->input('status', 'approved'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '거래가 등록되었습니다.',
+            'data' => ['id' => $tx->id],
+        ]);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $tx = CardTransaction::forTenant($tenantId)->findOrFail($id);
+
+        $request->validate([
+            'merchant' => 'required|string|max:200',
+            'amount' => 'required|integer',
+            'date' => 'required|date',
+        ]);
+
+        $tx->update([
+            'card_id' => $request->input('cardId'),
+            'transaction_date' => $request->input('date'),
+            'time' => $request->input('time'),
+            'merchant' => $request->input('merchant'),
+            'category' => $request->input('category'),
+            'amount' => $request->input('amount'),
+            'approval_no' => $request->input('approvalNo'),
+            'status' => $request->input('status'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '거래가 수정되었습니다.',
+        ]);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $tx = CardTransaction::forTenant($tenantId)->findOrFail($id);
+        $tx->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '거래가 삭제되었습니다.',
+        ]);
+    }
+}
diff --git a/app/Models/Finance/CardTransaction.php b/app/Models/Finance/CardTransaction.php
new file mode 100644
index 00000000..d3141c17
--- /dev/null
+++ b/app/Models/Finance/CardTransaction.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class CardTransaction extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'card_transactions';
+
+    protected $fillable = [
+        'tenant_id',
+        'card_id',
+        'transaction_date',
+        'time',
+        'merchant',
+        'category',
+        'amount',
+        'approval_no',
+        'status',
+        'memo',
+    ];
+
+    protected $casts = [
+        'transaction_date' => 'date',
+        'amount' => 'integer',
+    ];
+
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+}