diff --git a/app/Http/Controllers/Api/Admin/UserController.php b/app/Http/Controllers/Api/Admin/UserController.php
index 2e3ee4a3..469577e9 100644
--- a/app/Http/Controllers/Api/Admin/UserController.php
+++ b/app/Http/Controllers/Api/Admin/UserController.php
@@ -140,4 +140,56 @@ public function destroy(int $id): JsonResponse
             ], 500);
         }
     }
+
+    /**
+     * 사용자 복원
+     */
+    public function restore(Request $request, int $id): JsonResponse
+    {
+        $this->userService->restoreUser($id);
+
+        // HTMX 요청 시 테이블 새로고침 트리거
+        if ($request->header('HX-Request')) {
+            return response()->json([
+                'success' => true,
+                'message' => '사용자가 복원되었습니다.',
+                'action' => 'refresh',
+            ]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => '사용자가 복원되었습니다.',
+        ]);
+    }
+
+    /**
+     * 사용자 영구 삭제 (슈퍼관리자 전용)
+     */
+    public function forceDestroy(Request $request, int $id): JsonResponse
+    {
+        // 슈퍼관리자 권한 체크
+        if (!auth()->user()?->is_super_admin) {
+            return response()->json([
+                'success' => false,
+                'message' => '권한이 없습니다.',
+            ], 403);
+        }
+
+        $this->userService->forceDeleteUser($id);
+
+        // HTMX 요청 시 테이블 새로고침 트리거
+        if ($request->header('HX-Request')) {
+            return response()->json([
+                'success' => true,
+                'message' => '사용자가 영구 삭제되었습니다.',
+                'action' => 'refresh',
+            ]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => '사용자가 영구 삭제되었습니다.',
+        ]);
+    }
 }
\ No newline at end of file
diff --git a/app/Services/UserService.php b/app/Services/UserService.php
index 894b54a6..89e1fa35 100644
--- a/app/Services/UserService.php
+++ b/app/Services/UserService.php
@@ -14,7 +14,7 @@ class UserService
     public function getUsers(array $filters = [], int $perPage = 15): LengthAwarePaginator
     {
         $tenantId = session('selected_tenant_id');
-        $query = User::query();
+        $query = User::query()->withTrashed();
 
         // 테넌트 필터링 (user_tenants pivot을 통한 필터링)
         if ($tenantId) {
@@ -23,6 +23,15 @@ public function getUsers(array $filters = [], int $perPage = 15): LengthAwarePag
             });
         }
 
+        // Soft Delete 필터
+        if (isset($filters['trashed'])) {
+            if ($filters['trashed'] === 'only') {
+                $query->onlyTrashed();
+            } elseif ($filters['trashed'] === 'with') {
+                $query->withTrashed();
+            }
+        }
+
         // 검색 필터
         if (! empty($filters['search'])) {
             $search = $filters['search'];
@@ -125,6 +134,28 @@ public function deleteUser(int $id): bool
         return $user->delete();
     }
 
+    /**
+     * 사용자 복원
+     */
+    public function restoreUser(int $id): bool
+    {
+        $user = User::onlyTrashed()->findOrFail($id);
+        return $user->restore();
+    }
+
+    /**
+     * 사용자 영구 삭제 (슈퍼관리자 전용)
+     */
+    public function forceDeleteUser(int $id): bool
+    {
+        $user = User::withTrashed()->findOrFail($id);
+
+        // 관련 데이터 먼저 삭제
+        $user->tenants()->detach(); // user_tenants 관계 삭제
+
+        return $user->forceDelete();
+    }
+
     /**
      * 활성 사용자 목록 조회 (드롭다운용)
      */
diff --git a/resources/views/users/index.blade.php b/resources/views/users/index.blade.php
index 5fe5333f..68167fc8 100644
--- a/resources/views/users/index.blade.php
+++ b/resources/views/users/index.blade.php
@@ -88,5 +88,35 @@ class="bg-white rounded-lg shadow-sm overflow-hidden">
             });
         }
     };
+
+    // 복원 확인
+    window.confirmRestore = function(id, name) {
+        if (confirm(`"${name}" 사용자를 복원하시겠습니까?`)) {
+            htmx.ajax('POST', `/api/admin/users/${id}/restore`, {
+                target: '#user-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#user-table', 'filterSubmit');
+            });
+        }
+    };
+
+    // 영구삭제 확인
+    window.confirmForceDelete = function(id, name) {
+        if (confirm(`⚠️ 경고: "${name}" 사용자를 영구 삭제하시겠습니까?\n\n이 작업은 되돌릴 수 없습니다!`)) {
+            htmx.ajax('DELETE', `/api/admin/users/${id}/force`, {
+                target: '#user-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#user-table', 'filterSubmit');
+            });
+        }
+    };
 </script>
 @endpush
\ No newline at end of file
diff --git a/resources/views/users/partials/table.blade.php b/resources/views/users/partials/table.blade.php
index a302507a..8e404588 100644
--- a/resources/views/users/partials/table.blade.php
+++ b/resources/views/users/partials/table.blade.php
@@ -44,12 +44,27 @@
                         @endif
                     </td>
                     <td class="px-6 py-4 whitespace-nowrap text-sm font-medium">
-                        <a href="{{ route('users.edit', $user->id) }}" class="text-blue-600 hover:text-blue-900 mr-3">
-                            수정
-                        </a>
-                        <button onclick="confirmDelete({{ $user->id }}, '{{ $user->name }}')" class="text-red-600 hover:text-red-900">
-                            삭제
-                        </button>
+                        @if($user->deleted_at)
+                            <!-- 삭제된 항목 -->
+                            <button onclick="confirmRestore({{ $user->id }}, '{{ $user->name }}')"
+                                    class="text-green-600 hover:text-green-900 mr-3">
+                                복원
+                            </button>
+                            @if(auth()->user()?->is_super_admin)
+                            <button onclick="confirmForceDelete({{ $user->id }}, '{{ $user->name }}')"
+                                    class="text-red-600 hover:text-red-900">
+                                영구삭제
+                            </button>
+                            @endif
+                        @else
+                            <!-- 활성 항목 -->
+                            <a href="{{ route('users.edit', $user->id) }}" class="text-blue-600 hover:text-blue-900 mr-3">
+                                수정
+                            </a>
+                            <button onclick="confirmDelete({{ $user->id }}, '{{ $user->name }}')" class="text-red-600 hover:text-red-900">
+                                삭제
+                            </button>
+                        @endif
                     </td>
                 </tr>
             @empty
diff --git a/routes/api.php b/routes/api.php
index 939f8829..579bc992 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -59,5 +59,9 @@
         Route::get('/{id}', [UserController::class, 'show'])->name('show');
         Route::put('/{id}', [UserController::class, 'update'])->name('update');
         Route::delete('/{id}', [UserController::class, 'destroy'])->name('destroy');
+
+        // 추가 액션
+        Route::post('/{id}/restore', [UserController::class, 'restore'])->name('restore');
+        Route::delete('/{id}/force', [UserController::class, 'forceDestroy'])->name('forceDestroy');
     });
 });
\ No newline at end of file