diff --git a/app/Http/Controllers/Finance/ConsultingFeeController.php b/app/Http/Controllers/Finance/ConsultingFeeController.php
new file mode 100644
index 00000000..82de601f
--- /dev/null
+++ b/app/Http/Controllers/Finance/ConsultingFeeController.php
@@ -0,0 +1,87 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\ConsultingFee;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class ConsultingFeeController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $query = ConsultingFee::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('consultant', 'like', "%{$search}%")
+                  ->orWhere('customer', 'like', "%{$search}%");
+            });
+        }
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') $query->where('status', $status);
+        }
+
+        $fees = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+            'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
+            'consultant' => $item->consultant, 'customer' => $item->customer,
+            'service' => $item->service, 'hours' => $item->hours,
+            'hourlyRate' => $item->hourly_rate, 'amount' => $item->amount,
+            'status' => $item->status, 'memo' => $item->memo,
+        ]);
+
+        $all = ConsultingFee::forTenant($tenantId)->get();
+        $stats = [
+            'totalAmount' => $all->sum('amount'),
+            'paidAmount' => $all->where('status', 'paid')->sum('amount'),
+            'pendingAmount' => $all->where('status', 'pending')->sum('amount'),
+            'totalHours' => $all->sum('hours'),
+        ];
+
+        return response()->json(['success' => true, 'data' => $fees, 'stats' => $stats]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate(['consultant' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+        $tenantId = session('selected_tenant_id', 1);
+
+        ConsultingFee::create([
+            'tenant_id' => $tenantId, 'date' => $request->input('date'),
+            'consultant' => $request->input('consultant'), 'customer' => $request->input('customer'),
+            'service' => $request->input('service'), 'hours' => $request->input('hours', 0),
+            'hourly_rate' => $request->input('hourlyRate', 0),
+            'amount' => $request->input('amount', 0),
+            'status' => $request->input('status', 'pending'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '컨설팅비가 등록되었습니다.']);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = ConsultingFee::forTenant($tenantId)->findOrFail($id);
+        $request->validate(['consultant' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+
+        $item->update([
+            'date' => $request->input('date'), 'consultant' => $request->input('consultant'),
+            'customer' => $request->input('customer'), 'service' => $request->input('service'),
+            'hours' => $request->input('hours', $item->hours),
+            'hourly_rate' => $request->input('hourlyRate', $item->hourly_rate),
+            'amount' => $request->input('amount'),
+            'status' => $request->input('status', $item->status), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '컨설팅비가 수정되었습니다.']);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        ConsultingFee::forTenant($tenantId)->findOrFail($id)->delete();
+        return response()->json(['success' => true, 'message' => '컨설팅비가 삭제되었습니다.']);
+    }
+}
diff --git a/app/Http/Controllers/Finance/CustomerController.php b/app/Http/Controllers/Finance/CustomerController.php
new file mode 100644
index 00000000..57eeb594
--- /dev/null
+++ b/app/Http/Controllers/Finance/CustomerController.php
@@ -0,0 +1,93 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\Customer;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CustomerController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $query = Customer::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                  ->orWhere('ceo', 'like', "%{$search}%")
+                  ->orWhere('manager', 'like', "%{$search}%");
+            });
+        }
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') $query->where('status', $status);
+        }
+        if ($grade = $request->input('grade')) {
+            if ($grade !== 'all') $query->where('grade', $grade);
+        }
+
+        $customers = $query->orderBy('created_at', 'desc')->get()->map(fn($item) => [
+            'id' => $item->id, 'name' => $item->name, 'bizNo' => $item->biz_no,
+            'ceo' => $item->ceo, 'industry' => $item->industry, 'grade' => $item->grade,
+            'contact' => $item->contact, 'email' => $item->email, 'address' => $item->address,
+            'manager' => $item->manager, 'managerPhone' => $item->manager_phone,
+            'status' => $item->status, 'memo' => $item->memo,
+        ]);
+
+        $all = Customer::forTenant($tenantId)->get();
+        $stats = [
+            'total' => $all->count(),
+            'active' => $all->where('status', 'active')->count(),
+            'vip' => $all->where('grade', 'VIP')->count(),
+            'inactive' => $all->where('status', 'inactive')->count(),
+        ];
+
+        return response()->json(['success' => true, 'data' => $customers, 'stats' => $stats]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate(['name' => 'required|string|max:100']);
+        $tenantId = session('selected_tenant_id', 1);
+
+        Customer::create([
+            'tenant_id' => $tenantId, 'name' => $request->input('name'),
+            'biz_no' => $request->input('bizNo'), 'ceo' => $request->input('ceo'),
+            'industry' => $request->input('industry'), 'grade' => $request->input('grade', 'Silver'),
+            'contact' => $request->input('contact'), 'email' => $request->input('email'),
+            'address' => $request->input('address'), 'manager' => $request->input('manager'),
+            'manager_phone' => $request->input('managerPhone'),
+            'status' => $request->input('status', 'active'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '고객사가 등록되었습니다.']);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = Customer::forTenant($tenantId)->findOrFail($id);
+        $request->validate(['name' => 'required|string|max:100']);
+
+        $item->update([
+            'name' => $request->input('name'), 'biz_no' => $request->input('bizNo'),
+            'ceo' => $request->input('ceo'), 'industry' => $request->input('industry'),
+            'grade' => $request->input('grade', $item->grade),
+            'contact' => $request->input('contact'), 'email' => $request->input('email'),
+            'address' => $request->input('address'), 'manager' => $request->input('manager'),
+            'manager_phone' => $request->input('managerPhone'),
+            'status' => $request->input('status', $item->status), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '고객사가 수정되었습니다.']);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        Customer::forTenant($tenantId)->findOrFail($id)->delete();
+        return response()->json(['success' => true, 'message' => '고객사가 삭제되었습니다.']);
+    }
+}
diff --git a/app/Http/Controllers/Finance/CustomerSettlementController.php b/app/Http/Controllers/Finance/CustomerSettlementController.php
new file mode 100644
index 00000000..eca0e8dc
--- /dev/null
+++ b/app/Http/Controllers/Finance/CustomerSettlementController.php
@@ -0,0 +1,90 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\CustomerSettlement;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CustomerSettlementController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $query = CustomerSettlement::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('customer', 'like', "%{$search}%");
+            });
+        }
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') $query->where('status', $status);
+        }
+
+        $settlements = $query->orderBy('created_at', 'desc')->get()->map(fn($item) => [
+            'id' => $item->id, 'period' => $item->period,
+            'customer' => $item->customer, 'totalSales' => $item->total_sales,
+            'commission' => $item->commission, 'expense' => $item->expense,
+            'netAmount' => $item->net_amount, 'status' => $item->status,
+            'settledDate' => $item->settled_date?->format('Y-m-d'), 'memo' => $item->memo,
+        ]);
+
+        $all = CustomerSettlement::forTenant($tenantId)->get();
+        $stats = [
+            'totalSales' => $all->sum('total_sales'),
+            'totalCommission' => $all->sum('commission'),
+            'totalNet' => $all->sum('net_amount'),
+            'settledAmount' => $all->where('status', 'settled')->sum('net_amount'),
+        ];
+
+        return response()->json(['success' => true, 'data' => $settlements, 'stats' => $stats]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate(['customer' => 'required|string|max:100']);
+        $tenantId = session('selected_tenant_id', 1);
+
+        CustomerSettlement::create([
+            'tenant_id' => $tenantId, 'period' => $request->input('period'),
+            'customer' => $request->input('customer'),
+            'total_sales' => $request->input('totalSales', 0),
+            'commission' => $request->input('commission', 0),
+            'expense' => $request->input('expense', 0),
+            'net_amount' => $request->input('netAmount', 0),
+            'status' => $request->input('status', 'pending'),
+            'settled_date' => $request->input('settledDate'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '정산이 등록되었습니다.']);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = CustomerSettlement::forTenant($tenantId)->findOrFail($id);
+        $request->validate(['customer' => 'required|string|max:100']);
+
+        $item->update([
+            'period' => $request->input('period', $item->period),
+            'customer' => $request->input('customer'),
+            'total_sales' => $request->input('totalSales', $item->total_sales),
+            'commission' => $request->input('commission', $item->commission),
+            'expense' => $request->input('expense', $item->expense),
+            'net_amount' => $request->input('netAmount', $item->net_amount),
+            'status' => $request->input('status', $item->status),
+            'settled_date' => $request->input('settledDate'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '정산이 수정되었습니다.']);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        CustomerSettlement::forTenant($tenantId)->findOrFail($id)->delete();
+        return response()->json(['success' => true, 'message' => '정산이 삭제되었습니다.']);
+    }
+}
diff --git a/app/Http/Controllers/Finance/ExpenseController.php b/app/Http/Controllers/Finance/ExpenseController.php
new file mode 100644
index 00000000..1977ce8b
--- /dev/null
+++ b/app/Http/Controllers/Finance/ExpenseController.php
@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\Expense;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class ExpenseController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $query = Expense::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('vendor', 'like', "%{$search}%")
+                  ->orWhere('description', 'like', "%{$search}%");
+            });
+        }
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') $query->where('status', $status);
+        }
+        if ($category = $request->input('category')) {
+            if ($category !== 'all') $query->where('category', $category);
+        }
+
+        $expenses = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+            'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
+            'vendor' => $item->vendor, 'description' => $item->description,
+            'category' => $item->category, 'amount' => $item->amount,
+            'status' => $item->status, 'paymentMethod' => $item->payment_method,
+            'invoiceNo' => $item->invoice_no, 'memo' => $item->memo,
+        ]);
+
+        $all = Expense::forTenant($tenantId)->get();
+        $stats = [
+            'totalAmount' => $all->sum('amount'),
+            'paidAmount' => $all->where('status', 'paid')->sum('amount'),
+            'pendingAmount' => $all->where('status', 'pending')->sum('amount'),
+            'count' => $all->count(),
+        ];
+
+        return response()->json(['success' => true, 'data' => $expenses, 'stats' => $stats]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate(['vendor' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+        $tenantId = session('selected_tenant_id', 1);
+
+        Expense::create([
+            'tenant_id' => $tenantId, 'date' => $request->input('date'),
+            'vendor' => $request->input('vendor'), 'description' => $request->input('description'),
+            'category' => $request->input('category', '기타지출'),
+            'amount' => $request->input('amount', 0),
+            'status' => $request->input('status', 'pending'),
+            'payment_method' => $request->input('paymentMethod'),
+            'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '지출이 등록되었습니다.']);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = Expense::forTenant($tenantId)->findOrFail($id);
+        $request->validate(['vendor' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+
+        $item->update([
+            'date' => $request->input('date'), 'vendor' => $request->input('vendor'),
+            'description' => $request->input('description'),
+            'category' => $request->input('category', $item->category),
+            'amount' => $request->input('amount'),
+            'status' => $request->input('status', $item->status),
+            'payment_method' => $request->input('paymentMethod'),
+            'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '지출이 수정되었습니다.']);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        Expense::forTenant($tenantId)->findOrFail($id)->delete();
+        return response()->json(['success' => true, 'message' => '지출이 삭제되었습니다.']);
+    }
+}
diff --git a/app/Http/Controllers/Finance/IncomeController.php b/app/Http/Controllers/Finance/IncomeController.php
new file mode 100644
index 00000000..551f7f06
--- /dev/null
+++ b/app/Http/Controllers/Finance/IncomeController.php
@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\Income;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class IncomeController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $query = Income::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('customer', 'like', "%{$search}%")
+                  ->orWhere('description', 'like', "%{$search}%");
+            });
+        }
+        if ($status = $request->input('status')) { if ($status !== 'all') $query->where('status', $status); }
+        if ($category = $request->input('category')) { if ($category !== 'all') $query->where('category', $category); }
+
+        $incomes = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+            'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
+            'customer' => $item->customer, 'description' => $item->description,
+            'category' => $item->category, 'amount' => $item->amount,
+            'status' => $item->status, 'invoiceNo' => $item->invoice_no, 'memo' => $item->memo,
+        ]);
+
+        $all = Income::forTenant($tenantId)->get();
+        $stats = [
+            'totalAmount' => $all->sum('amount'),
+            'completedAmount' => $all->where('status', 'completed')->sum('amount'),
+            'pendingAmount' => $all->where('status', 'pending')->sum('amount'),
+            'count' => $all->count(),
+        ];
+
+        return response()->json(['success' => true, 'data' => $incomes, 'stats' => $stats]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate(['customer' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+        $tenantId = session('selected_tenant_id', 1);
+
+        Income::create([
+            'tenant_id' => $tenantId, 'date' => $request->input('date'),
+            'customer' => $request->input('customer'), 'description' => $request->input('description'),
+            'category' => $request->input('category', '기타수입'),
+            'amount' => $request->input('amount', 0),
+            'status' => $request->input('status', 'pending'),
+            'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '수입이 등록되었습니다.']);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = Income::forTenant($tenantId)->findOrFail($id);
+        $request->validate(['customer' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+
+        $item->update([
+            'date' => $request->input('date'), 'customer' => $request->input('customer'),
+            'description' => $request->input('description'),
+            'category' => $request->input('category', $item->category),
+            'amount' => $request->input('amount'),
+            'status' => $request->input('status', $item->status),
+            'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '수입이 수정되었습니다.']);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        Income::forTenant($tenantId)->findOrFail($id)->delete();
+        return response()->json(['success' => true, 'message' => '수입이 삭제되었습니다.']);
+    }
+}
diff --git a/app/Http/Controllers/Finance/PurchaseController.php b/app/Http/Controllers/Finance/PurchaseController.php
new file mode 100644
index 00000000..308a9162
--- /dev/null
+++ b/app/Http/Controllers/Finance/PurchaseController.php
@@ -0,0 +1,90 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\Purchase;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class PurchaseController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $query = Purchase::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('vendor', 'like', "%{$search}%")
+                  ->orWhere('item', 'like', "%{$search}%");
+            });
+        }
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') $query->where('status', $status);
+        }
+        if ($category = $request->input('category')) {
+            if ($category !== 'all') $query->where('category', $category);
+        }
+
+        $purchases = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+            'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
+            'vendor' => $item->vendor, 'item' => $item->item,
+            'category' => $item->category, 'amount' => $item->amount,
+            'vat' => $item->vat, 'status' => $item->status,
+            'invoiceNo' => $item->invoice_no, 'memo' => $item->memo,
+        ]);
+
+        $all = Purchase::forTenant($tenantId)->get();
+        $stats = [
+            'totalAmount' => $all->sum('amount'),
+            'totalVat' => $all->sum('vat'),
+            'receivedAmount' => $all->where('status', 'received')->sum('amount'),
+            'pendingAmount' => $all->where('status', 'pending')->sum('amount'),
+        ];
+
+        return response()->json(['success' => true, 'data' => $purchases, 'stats' => $stats]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate(['vendor' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+        $tenantId = session('selected_tenant_id', 1);
+
+        Purchase::create([
+            'tenant_id' => $tenantId, 'date' => $request->input('date'),
+            'vendor' => $request->input('vendor'), 'item' => $request->input('item'),
+            'category' => $request->input('category', '기타매입'),
+            'amount' => $request->input('amount', 0), 'vat' => $request->input('vat', 0),
+            'status' => $request->input('status', 'pending'),
+            'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '매입이 등록되었습니다.']);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = Purchase::forTenant($tenantId)->findOrFail($id);
+        $request->validate(['vendor' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+
+        $item->update([
+            'date' => $request->input('date'), 'vendor' => $request->input('vendor'),
+            'item' => $request->input('item'),
+            'category' => $request->input('category', $item->category),
+            'amount' => $request->input('amount'), 'vat' => $request->input('vat', $item->vat),
+            'status' => $request->input('status', $item->status),
+            'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '매입이 수정되었습니다.']);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        Purchase::forTenant($tenantId)->findOrFail($id)->delete();
+        return response()->json(['success' => true, 'message' => '매입이 삭제되었습니다.']);
+    }
+}
diff --git a/app/Http/Controllers/Finance/SalesRecordController.php b/app/Http/Controllers/Finance/SalesRecordController.php
new file mode 100644
index 00000000..2df87bbe
--- /dev/null
+++ b/app/Http/Controllers/Finance/SalesRecordController.php
@@ -0,0 +1,89 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\SalesRecord;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class SalesRecordController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $query = SalesRecord::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('customer', 'like', "%{$search}%")
+                  ->orWhere('project', 'like', "%{$search}%");
+            });
+        }
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') $query->where('status', $status);
+        }
+        if ($type = $request->input('type')) {
+            if ($type !== 'all') $query->where('type', $type);
+        }
+
+        $records = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+            'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
+            'customer' => $item->customer, 'project' => $item->project,
+            'type' => $item->type, 'amount' => $item->amount,
+            'vat' => $item->vat, 'status' => $item->status,
+            'invoiceNo' => $item->invoice_no, 'memo' => $item->memo,
+        ]);
+
+        $all = SalesRecord::forTenant($tenantId)->get();
+        $stats = [
+            'totalAmount' => $all->sum('amount'),
+            'totalVat' => $all->sum('vat'),
+            'confirmedAmount' => $all->where('status', 'completed')->sum('amount'),
+            'contractedAmount' => $all->whereIn('status', ['contracted', 'invoiced'])->sum('amount'),
+        ];
+
+        return response()->json(['success' => true, 'data' => $records, 'stats' => $stats]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate(['customer' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+        $tenantId = session('selected_tenant_id', 1);
+
+        SalesRecord::create([
+            'tenant_id' => $tenantId, 'date' => $request->input('date'),
+            'customer' => $request->input('customer'), 'project' => $request->input('project'),
+            'type' => $request->input('type'), 'amount' => $request->input('amount', 0),
+            'vat' => $request->input('vat', 0),
+            'status' => $request->input('status', 'contracted'),
+            'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '매출이 등록되었습니다.']);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = SalesRecord::forTenant($tenantId)->findOrFail($id);
+        $request->validate(['customer' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+
+        $item->update([
+            'date' => $request->input('date'), 'customer' => $request->input('customer'),
+            'project' => $request->input('project'), 'type' => $request->input('type', $item->type),
+            'amount' => $request->input('amount'), 'vat' => $request->input('vat', $item->vat),
+            'status' => $request->input('status', $item->status),
+            'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '매출이 수정되었습니다.']);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        SalesRecord::forTenant($tenantId)->findOrFail($id)->delete();
+        return response()->json(['success' => true, 'message' => '매출이 삭제되었습니다.']);
+    }
+}
diff --git a/app/Http/Controllers/Finance/SubscriptionController.php b/app/Http/Controllers/Finance/SubscriptionController.php
new file mode 100644
index 00000000..cbb5ed21
--- /dev/null
+++ b/app/Http/Controllers/Finance/SubscriptionController.php
@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\Subscription;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class SubscriptionController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $query = Subscription::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('customer', 'like', "%{$search}%");
+            });
+        }
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') $query->where('status', $status);
+        }
+
+        $subscriptions = $query->orderBy('created_at', 'desc')->get()->map(fn($item) => [
+            'id' => $item->id, 'customer' => $item->customer,
+            'plan' => $item->plan, 'monthlyFee' => $item->monthly_fee,
+            'billingCycle' => $item->billing_cycle,
+            'startDate' => $item->start_date?->format('Y-m-d'),
+            'nextBilling' => $item->next_billing?->format('Y-m-d'),
+            'status' => $item->status, 'users' => $item->users, 'memo' => $item->memo,
+        ]);
+
+        $all = Subscription::forTenant($tenantId)->get();
+        $active = $all->where('status', 'active');
+        $monthlyRecurring = $active->sum('monthly_fee');
+        $stats = [
+            'activeCount' => $active->count(),
+            'monthlyRecurring' => $monthlyRecurring,
+            'yearlyRecurring' => $monthlyRecurring * 12,
+            'totalUsers' => $active->sum('users'),
+        ];
+
+        return response()->json(['success' => true, 'data' => $subscriptions, 'stats' => $stats]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate(['customer' => 'required|string|max:100']);
+        $tenantId = session('selected_tenant_id', 1);
+
+        Subscription::create([
+            'tenant_id' => $tenantId, 'customer' => $request->input('customer'),
+            'plan' => $request->input('plan'),
+            'monthly_fee' => $request->input('monthlyFee', 0),
+            'billing_cycle' => $request->input('billingCycle', 'monthly'),
+            'start_date' => $request->input('startDate'),
+            'next_billing' => $request->input('nextBilling'),
+            'status' => $request->input('status', 'active'),
+            'users' => $request->input('users', 0), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '구독이 등록되었습니다.']);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = Subscription::forTenant($tenantId)->findOrFail($id);
+        $request->validate(['customer' => 'required|string|max:100']);
+
+        $item->update([
+            'customer' => $request->input('customer'), 'plan' => $request->input('plan', $item->plan),
+            'monthly_fee' => $request->input('monthlyFee', $item->monthly_fee),
+            'billing_cycle' => $request->input('billingCycle', $item->billing_cycle),
+            'start_date' => $request->input('startDate'),
+            'next_billing' => $request->input('nextBilling'),
+            'status' => $request->input('status', $item->status),
+            'users' => $request->input('users', $item->users), 'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json(['success' => true, 'message' => '구독이 수정되었습니다.']);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        Subscription::forTenant($tenantId)->findOrFail($id)->delete();
+        return response()->json(['success' => true, 'message' => '구독이 삭제되었습니다.']);
+    }
+}