diff --git a/app/Http/Controllers/Api/Admin/DepartmentController.php b/app/Http/Controllers/Api/Admin/DepartmentController.php
index ffde11ad..a0980b64 100644
--- a/app/Http/Controllers/Api/Admin/DepartmentController.php
+++ b/app/Http/Controllers/Api/Admin/DepartmentController.php
@@ -154,4 +154,58 @@ public function destroy(Request $request, int $id): JsonResponse
             'message' => '부서가 삭제되었습니다.',
         ]);
     }
+
+    /**
+     * 부서 복원
+     */
+    public function restore(Request $request, int $id): JsonResponse
+    {
+        $result = $this->departmentService->restoreDepartment($id);
+
+        if (! $result) {
+            return response()->json([
+                'success' => false,
+                'message' => '부서 복원에 실패했습니다.',
+            ], 400);
+        }
+
+        if ($request->header('HX-Request')) {
+            return response()->json([
+                'success' => true,
+                'message' => '부서가 복원되었습니다.',
+            ]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => '부서가 복원되었습니다.',
+        ]);
+    }
+
+    /**
+     * 부서 영구 삭제
+     */
+    public function forceDelete(Request $request, int $id): JsonResponse
+    {
+        $result = $this->departmentService->forceDeleteDepartment($id);
+
+        if (! $result) {
+            return response()->json([
+                'success' => false,
+                'message' => '부서 영구 삭제에 실패했습니다. (하위 부서가 존재할 수 있습니다)',
+            ], 400);
+        }
+
+        if ($request->header('HX-Request')) {
+            return response()->json([
+                'success' => true,
+                'message' => '부서가 영구 삭제되었습니다.',
+            ]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => '부서가 영구 삭제되었습니다.',
+        ]);
+    }
 }
diff --git a/app/Http/Controllers/UserController.php b/app/Http/Controllers/UserController.php
index da61a58d..760fbd20 100644
--- a/app/Http/Controllers/UserController.php
+++ b/app/Http/Controllers/UserController.php
@@ -2,6 +2,8 @@
 
 namespace App\Http\Controllers;
 
+use App\Models\Department;
+use App\Models\Role;
 use App\Services\UserService;
 use Illuminate\Http\Request;
 use Illuminate\View\View;
@@ -25,7 +27,13 @@ public function index(Request $request): View
      */
     public function create(): View
     {
-        return view('users.create');
+        $tenantId = session('selected_tenant_id');
+
+        // 역할/부서 목록 (테넌트별)
+        $roles = $tenantId ? Role::where('tenant_id', $tenantId)->orderBy('name')->get() : collect();
+        $departments = $tenantId ? Department::where('tenant_id', $tenantId)->where('is_active', true)->orderBy('name')->get() : collect();
+
+        return view('users.create', compact('roles', 'departments'));
     }
 
     /**
@@ -39,6 +47,16 @@ public function edit(int $id): View
             abort(404, '사용자를 찾을 수 없습니다.');
         }
 
-        return view('users.edit', compact('user'));
+        $tenantId = session('selected_tenant_id');
+
+        // 역할/부서 목록 (테넌트별)
+        $roles = $tenantId ? Role::where('tenant_id', $tenantId)->orderBy('name')->get() : collect();
+        $departments = $tenantId ? Department::where('tenant_id', $tenantId)->where('is_active', true)->orderBy('name')->get() : collect();
+
+        // 사용자의 현재 역할/부서 ID 목록
+        $userRoleIds = $tenantId ? $user->userRoles()->where('tenant_id', $tenantId)->pluck('role_id')->toArray() : [];
+        $userDepartmentIds = $tenantId ? $user->departmentUsers()->where('tenant_id', $tenantId)->pluck('department_id')->toArray() : [];
+
+        return view('users.edit', compact('user', 'roles', 'departments', 'userRoleIds', 'userDepartmentIds'));
     }
 }
diff --git a/app/Http/Requests/StoreUserRequest.php b/app/Http/Requests/StoreUserRequest.php
index 1b782f3b..e3e8d050 100644
--- a/app/Http/Requests/StoreUserRequest.php
+++ b/app/Http/Requests/StoreUserRequest.php
@@ -30,6 +30,10 @@ public function rules(): array
             'role' => 'nullable|string|max:50',
             'is_active' => 'nullable|boolean',
             'is_super_admin' => 'nullable|boolean',
+            'role_ids' => 'nullable|array',
+            'role_ids.*' => 'integer|exists:roles,id',
+            'department_ids' => 'nullable|array',
+            'department_ids.*' => 'integer|exists:departments,id',
         ];
     }
 
diff --git a/app/Http/Requests/UpdateUserRequest.php b/app/Http/Requests/UpdateUserRequest.php
index 8c45c124..52a6865f 100644
--- a/app/Http/Requests/UpdateUserRequest.php
+++ b/app/Http/Requests/UpdateUserRequest.php
@@ -43,6 +43,10 @@ public function rules(): array
             'role' => 'nullable|string|max:50',
             'is_active' => 'nullable|boolean',
             'is_super_admin' => 'nullable|boolean',
+            'role_ids' => 'nullable|array',
+            'role_ids.*' => 'integer|exists:roles,id',
+            'department_ids' => 'nullable|array',
+            'department_ids.*' => 'integer|exists:departments,id',
         ];
     }
 
diff --git a/app/Models/Department.php b/app/Models/Department.php
new file mode 100644
index 00000000..17866f41
--- /dev/null
+++ b/app/Models/Department.php
@@ -0,0 +1,74 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Department extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'departments';
+
+    protected $fillable = [
+        'tenant_id',
+        'parent_id',
+        'code',
+        'name',
+        'description',
+        'is_active',
+        'sort_order',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'tenant_id' => 'integer',
+        'parent_id' => 'integer',
+        'is_active' => 'boolean',
+        'sort_order' => 'integer',
+    ];
+
+    protected $hidden = [
+        'deleted_by',
+        'deleted_at',
+    ];
+
+    /**
+     * 상위 부서
+     */
+    public function parent(): BelongsTo
+    {
+        return $this->belongsTo(self::class, 'parent_id');
+    }
+
+    /**
+     * 하위 부서
+     */
+    public function children(): HasMany
+    {
+        return $this->hasMany(self::class, 'parent_id');
+    }
+
+    /**
+     * 부서-사용자 매핑 (DepartmentUser pivot)
+     */
+    public function departmentUsers(): HasMany
+    {
+        return $this->hasMany(DepartmentUser::class, 'department_id');
+    }
+
+    /**
+     * 부서에 속한 사용자들 (belongsToMany)
+     */
+    public function users()
+    {
+        return $this->belongsToMany(User::class, 'department_user')
+            ->withTimestamps()
+            ->withPivot(['tenant_id', 'is_primary', 'joined_at', 'left_at']);
+    }
+}
diff --git a/app/Models/DepartmentUser.php b/app/Models/DepartmentUser.php
new file mode 100644
index 00000000..abd30101
--- /dev/null
+++ b/app/Models/DepartmentUser.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class DepartmentUser extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'department_user';
+
+    protected $fillable = [
+        'tenant_id',
+        'department_id',
+        'user_id',
+        'is_primary',
+        'joined_at',
+        'left_at',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'tenant_id' => 'integer',
+        'department_id' => 'integer',
+        'user_id' => 'integer',
+        'is_primary' => 'boolean',
+        'joined_at' => 'datetime',
+        'left_at' => 'datetime',
+    ];
+
+    /**
+     * 부서
+     */
+    public function department(): BelongsTo
+    {
+        return $this->belongsTo(Department::class, 'department_id');
+    }
+
+    /**
+     * 사용자
+     */
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'user_id');
+    }
+}
diff --git a/app/Models/Tenants/Department.php b/app/Models/Tenants/Department.php
index 072ac917..73ca3061 100644
--- a/app/Models/Tenants/Department.php
+++ b/app/Models/Tenants/Department.php
@@ -9,12 +9,13 @@
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\Relations\MorphMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
 use Spatie\Permission\Traits\HasPermissions;
 use Spatie\Permission\Traits\HasRoles;
 
 class Department extends Model
 {
-    use HasPermissions, HasRoles, ModelTrait; // 부서도 권한/역할을 가짐
+    use HasPermissions, HasRoles, ModelTrait, SoftDeletes; // 부서도 권한/역할을 가짐
 
     protected $table = 'departments';
 
diff --git a/app/Models/User.php b/app/Models/User.php
index 41936b20..247dbe30 100644
--- a/app/Models/User.php
+++ b/app/Models/User.php
@@ -4,6 +4,7 @@
 
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Relations\BelongsToMany;
+use Illuminate\Database\Eloquent\Relations\HasMany;
 use Illuminate\Database\Eloquent\SoftDeletes;
 use Illuminate\Foundation\Auth\User as Authenticatable;
 use Illuminate\Notifications\Notifiable;
@@ -86,4 +87,44 @@ public function currentTenant()
 
         return $this->tenants()->find($tenantId);
     }
+
+    /**
+     * 관계: 사용자-역할 (user_roles 테이블, 테넌트별)
+     */
+    public function userRoles(): HasMany
+    {
+        return $this->hasMany(UserRole::class);
+    }
+
+    /**
+     * 관계: 사용자-부서 (department_user 테이블, 테넌트별)
+     */
+    public function departmentUsers(): HasMany
+    {
+        return $this->hasMany(DepartmentUser::class);
+    }
+
+    /**
+     * 특정 테넌트의 역할 목록 조회
+     */
+    public function getRolesForTenant(int $tenantId)
+    {
+        return $this->userRoles()
+            ->where('tenant_id', $tenantId)
+            ->with('role')
+            ->get()
+            ->pluck('role');
+    }
+
+    /**
+     * 특정 테넌트의 부서 목록 조회
+     */
+    public function getDepartmentsForTenant(int $tenantId)
+    {
+        return $this->departmentUsers()
+            ->where('tenant_id', $tenantId)
+            ->with('department')
+            ->get()
+            ->pluck('department');
+    }
 }
diff --git a/app/Models/UserRole.php b/app/Models/UserRole.php
new file mode 100644
index 00000000..2adbd062
--- /dev/null
+++ b/app/Models/UserRole.php
@@ -0,0 +1,44 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class UserRole extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'user_roles';
+
+    protected $fillable = [
+        'user_id',
+        'tenant_id',
+        'role_id',
+        'assigned_at',
+    ];
+
+    protected $casts = [
+        'user_id' => 'integer',
+        'tenant_id' => 'integer',
+        'role_id' => 'integer',
+        'assigned_at' => 'datetime',
+    ];
+
+    /**
+     * 사용자
+     */
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    /**
+     * 역할
+     */
+    public function role(): BelongsTo
+    {
+        return $this->belongsTo(Role::class);
+    }
+}
diff --git a/app/Services/DepartmentService.php b/app/Services/DepartmentService.php
index 3195a6a8..b555c6e9 100644
--- a/app/Services/DepartmentService.php
+++ b/app/Services/DepartmentService.php
@@ -15,13 +15,22 @@ public function getDepartments(array $filters = [], int $perPage = 15): LengthAw
     {
         $tenantId = session('selected_tenant_id');
 
-        $query = Department::query()->with('parent');
+        $query = Department::query()->withTrashed()->with('parent');
 
         // Tenant 필터링 (선택된 경우에만)
         if ($tenantId) {
             $query->where('tenant_id', $tenantId);
         }
 
+        // 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'];
@@ -134,6 +143,55 @@ public function deleteDepartment(int $id): bool
         return $department->delete();
     }
 
+    /**
+     * 부서 복원
+     */
+    public function restoreDepartment(int $id): bool
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $query = Department::onlyTrashed();
+
+        if ($tenantId) {
+            $query->where('tenant_id', $tenantId);
+        }
+
+        $department = $query->find($id);
+
+        if (! $department) {
+            return false;
+        }
+
+        return $department->restore();
+    }
+
+    /**
+     * 부서 영구 삭제
+     */
+    public function forceDeleteDepartment(int $id): bool
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $query = Department::withTrashed();
+
+        if ($tenantId) {
+            $query->where('tenant_id', $tenantId);
+        }
+
+        $department = $query->find($id);
+
+        if (! $department) {
+            return false;
+        }
+
+        // 하위 부서가 있는 경우 삭제 불가
+        if ($department->children()->count() > 0) {
+            return false;
+        }
+
+        return $department->forceDelete();
+    }
+
     /**
      * 부서 코드 중복 체크
      */
diff --git a/app/Services/UserService.php b/app/Services/UserService.php
index 92996c4c..96e7004f 100644
--- a/app/Services/UserService.php
+++ b/app/Services/UserService.php
@@ -2,7 +2,9 @@
 
 namespace App\Services;
 
+use App\Models\DepartmentUser;
 use App\Models\User;
+use App\Models\UserRole;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\Hash;
 
@@ -87,6 +89,13 @@ public function createUser(array $data): User
                 'is_default' => true,
                 'joined_at' => now(),
             ]);
+
+            // 역할/부서 동기화
+            $roleIds = $data['role_ids'] ?? [];
+            $departmentIds = $data['department_ids'] ?? [];
+
+            $this->syncRoles($user, $tenantId, $roleIds);
+            $this->syncDepartments($user, $tenantId, $departmentIds);
         }
 
         return $user;
@@ -102,6 +111,8 @@ public function updateUser(int $id, array $data): bool
             return false;
         }
 
+        $tenantId = session('selected_tenant_id');
+
         // 비밀번호가 입력된 경우만 업데이트
         if (! empty($data['password'])) {
             $data['password'] = Hash::make($data['password']);
@@ -115,9 +126,67 @@ public function updateUser(int $id, array $data): bool
         // 수정자 정보
         $data['updated_by'] = auth()->id();
 
+        // 역할/부서 동기화 (테넌트가 선택된 경우)
+        if ($tenantId) {
+            $roleIds = $data['role_ids'] ?? [];
+            $departmentIds = $data['department_ids'] ?? [];
+
+            $this->syncRoles($user, $tenantId, $roleIds);
+            $this->syncDepartments($user, $tenantId, $departmentIds);
+        }
+
+        // role_ids, department_ids는 User 모델의 fillable이 아니므로 제거
+        unset($data['role_ids'], $data['department_ids']);
+
         return $user->update($data);
     }
 
+    /**
+     * 사용자 역할 동기화 (특정 테넌트)
+     */
+    public function syncRoles(User $user, int $tenantId, array $roleIds): void
+    {
+        // 기존 역할 삭제 (해당 테넌트만) - forceDelete로 실제 삭제
+        UserRole::withTrashed()
+            ->where('user_id', $user->id)
+            ->where('tenant_id', $tenantId)
+            ->forceDelete();
+
+        // 새 역할 추가
+        foreach ($roleIds as $roleId) {
+            UserRole::create([
+                'user_id' => $user->id,
+                'tenant_id' => $tenantId,
+                'role_id' => $roleId,
+                'assigned_at' => now(),
+            ]);
+        }
+    }
+
+    /**
+     * 사용자 부서 동기화 (특정 테넌트)
+     */
+    public function syncDepartments(User $user, int $tenantId, array $departmentIds): void
+    {
+        // 기존 부서 삭제 (해당 테넌트만) - forceDelete로 실제 삭제
+        DepartmentUser::withTrashed()
+            ->where('user_id', $user->id)
+            ->where('tenant_id', $tenantId)
+            ->forceDelete();
+
+        // 새 부서 추가 (첫 번째를 primary로)
+        foreach ($departmentIds as $index => $departmentId) {
+            DepartmentUser::create([
+                'user_id' => $user->id,
+                'tenant_id' => $tenantId,
+                'department_id' => $departmentId,
+                'is_primary' => $index === 0,
+                'joined_at' => now(),
+                'created_by' => auth()->id(),
+            ]);
+        }
+    }
+
     /**
      * 사용자 삭제 (Soft Delete)
      */
diff --git a/resources/views/departments/index.blade.php b/resources/views/departments/index.blade.php
index 082af5e6..36fe03c1 100644
--- a/resources/views/departments/index.blade.php
+++ b/resources/views/departments/index.blade.php
@@ -23,7 +23,7 @@ class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none foc
             </div>
 
             <!-- 활성 상태 필터 -->
-            <div class="w-48">
+            <div class="w-40">
                 <select name="is_active" class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
                     <option value="">전체 상태</option>
                     <option value="1">활성</option>
@@ -31,6 +31,15 @@ class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none foc
                 </select>
             </div>
 
+            <!-- 삭제 상태 필터 -->
+            <div class="w-40">
+                <select name="trashed" class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+                    <option value="">정상만</option>
+                    <option value="with">전체 (삭제 포함)</option>
+                    <option value="only">삭제된 항목만</option>
+                </select>
+            </div>
+
             <!-- 검색 버튼 -->
             <button type="submit" class="bg-gray-600 hover:bg-gray-700 text-white px-6 py-2 rounded-lg transition">
                 검색
@@ -85,5 +94,35 @@ class="bg-white rounded-lg shadow-sm overflow-hidden">
             });
         }
     };
+
+    // 복원 확인
+    window.confirmRestore = function(id, name) {
+        if (confirm(`"${name}" 부서를 복원하시겠습니까?`)) {
+            htmx.ajax('POST', `/api/admin/departments/${id}/restore`, {
+                target: '#department-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#department-table', 'filterSubmit');
+            });
+        }
+    };
+
+    // 영구 삭제 확인
+    window.confirmForceDelete = function(id, name) {
+        if (confirm(`"${name}" 부서를 영구 삭제하시겠습니까?\n\n⚠️ 이 작업은 되돌릴 수 없습니다!`)) {
+            htmx.ajax('DELETE', `/api/admin/departments/${id}/force`, {
+                target: '#department-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#department-table', 'filterSubmit');
+            });
+        }
+    };
 </script>
 @endpush
\ No newline at end of file
diff --git a/resources/views/departments/partials/table.blade.php b/resources/views/departments/partials/table.blade.php
index 47fcfb70..9bb6f5d2 100644
--- a/resources/views/departments/partials/table.blade.php
+++ b/resources/views/departments/partials/table.blade.php
@@ -11,21 +11,25 @@
     </thead>
     <tbody class="bg-white divide-y divide-gray-200">
         @forelse($departments as $department)
-            <tr class="hover:bg-gray-50">
-                <td class="px-6 py-4 whitespace-nowrap text-sm text-gray-900">
+            <tr class="{{ $department->trashed() ? 'bg-red-50' : 'hover:bg-gray-50' }}">
+                <td class="px-6 py-4 whitespace-nowrap text-sm {{ $department->trashed() ? 'text-gray-400' : 'text-gray-900' }}">
                     {{ $department->code }}
                 </td>
                 <td class="px-6 py-4 whitespace-nowrap">
-                    <div class="text-sm font-medium text-gray-900">{{ $department->name }}</div>
+                    <div class="text-sm font-medium {{ $department->trashed() ? 'text-gray-400' : 'text-gray-900' }}">{{ $department->name }}</div>
                     @if($department->description)
-                        <div class="text-sm text-gray-500">{{ Str::limit($department->description, 50) }}</div>
+                        <div class="text-sm {{ $department->trashed() ? 'text-gray-300' : 'text-gray-500' }}">{{ Str::limit($department->description, 50) }}</div>
                     @endif
                 </td>
-                <td class="px-6 py-4 whitespace-nowrap text-sm text-gray-500">
+                <td class="px-6 py-4 whitespace-nowrap text-sm {{ $department->trashed() ? 'text-gray-400' : 'text-gray-500' }}">
                     {{ $department->parent?->name ?? '-' }}
                 </td>
                 <td class="px-6 py-4 whitespace-nowrap">
-                    @if($department->is_active)
+                    @if($department->trashed())
+                        <span class="px-2 inline-flex text-xs leading-5 font-semibold rounded-full bg-red-100 text-red-800">
+                            삭제됨
+                        </span>
+                    @elseif($department->is_active)
                         <span class="px-2 inline-flex text-xs leading-5 font-semibold rounded-full bg-green-100 text-green-800">
                             활성
                         </span>
@@ -35,16 +39,25 @@
                         </span>
                     @endif
                 </td>
-                <td class="px-6 py-4 whitespace-nowrap text-sm text-gray-500">
+                <td class="px-6 py-4 whitespace-nowrap text-sm {{ $department->trashed() ? 'text-gray-400' : 'text-gray-500' }}">
                     {{ $department->sort_order }}
                 </td>
                 <td class="px-6 py-4 whitespace-nowrap text-sm font-medium">
-                    <a href="{{ route('departments.edit', $department->id) }}" class="text-blue-600 hover:text-blue-900 mr-3">
-                        수정
-                    </a>
-                    <button onclick="confirmDelete({{ $department->id }}, '{{ $department->name }}')" class="text-red-600 hover:text-red-900">
-                        삭제
-                    </button>
+                    @if($department->trashed())
+                        <button onclick="confirmRestore({{ $department->id }}, '{{ $department->name }}')" class="text-green-600 hover:text-green-900 mr-3">
+                            복원
+                        </button>
+                        <button onclick="confirmForceDelete({{ $department->id }}, '{{ $department->name }}')" class="text-red-600 hover:text-red-900">
+                            영구삭제
+                        </button>
+                    @else
+                        <a href="{{ route('departments.edit', $department->id) }}" class="text-blue-600 hover:text-blue-900 mr-3">
+                            수정
+                        </a>
+                        <button onclick="confirmDelete({{ $department->id }}, '{{ $department->name }}')" class="text-red-600 hover:text-red-900">
+                            삭제
+                        </button>
+                    @endif
                 </td>
             </tr>
         @empty
diff --git a/resources/views/users/create.blade.php b/resources/views/users/create.blade.php
index 9bc0c59e..77a1f457 100644
--- a/resources/views/users/create.blade.php
+++ b/resources/views/users/create.blade.php
@@ -90,28 +90,59 @@ class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none foc
                 </div>
             </div>
 
-            <!-- 권한 설정 -->
+            <!-- 역할 설정 -->
             <div class="mb-8">
-                <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">권한 설정</h2>
-                <div class="space-y-4">
-                    <div>
-                        <label class="block text-sm font-medium text-gray-700 mb-1">역할</label>
-                        <input type="text" name="role" maxlength="50"
-                               placeholder="예: 관리자, 사용자"
-                               class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+                <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">역할 설정</h2>
+                @if($roles->isNotEmpty())
+                    <div class="grid grid-cols-2 md:grid-cols-3 gap-3">
+                        @foreach($roles as $role)
+                            <label class="flex items-center p-3 border border-gray-200 rounded-lg hover:bg-gray-50 cursor-pointer">
+                                <input type="checkbox" name="role_ids[]" value="{{ $role->id }}"
+                                       {{ in_array($role->id, old('role_ids', [])) ? 'checked' : '' }}
+                                       class="h-4 w-4 text-blue-600 rounded focus:ring-2 focus:ring-blue-500">
+                                <span class="ml-2 text-sm text-gray-700">{{ $role->name }}</span>
+                            </label>
+                        @endforeach
                     </div>
-                    <div class="flex items-center gap-4">
-                        <label class="flex items-center">
-                            <input type="checkbox" name="is_active" value="1" checked
-                                   class="h-4 w-4 text-blue-600 rounded focus:ring-2 focus:ring-blue-500">
-                            <span class="ml-2 text-sm text-gray-700">활성 상태</span>
-                        </label>
-                        <label class="flex items-center">
-                            <input type="checkbox" name="is_super_admin" value="1"
-                                   class="h-4 w-4 text-blue-600 rounded focus:ring-2 focus:ring-blue-500">
-                            <span class="ml-2 text-sm text-gray-700">슈퍼 관리자</span>
-                        </label>
+                @else
+                    <p class="text-sm text-gray-500">선택 가능한 역할이 없습니다.</p>
+                @endif
+            </div>
+
+            <!-- 부서 설정 -->
+            <div class="mb-8">
+                <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">부서 설정</h2>
+                @if($departments->isNotEmpty())
+                    <div class="grid grid-cols-2 md:grid-cols-3 gap-3">
+                        @foreach($departments as $department)
+                            <label class="flex items-center p-3 border border-gray-200 rounded-lg hover:bg-gray-50 cursor-pointer">
+                                <input type="checkbox" name="department_ids[]" value="{{ $department->id }}"
+                                       {{ in_array($department->id, old('department_ids', [])) ? 'checked' : '' }}
+                                       class="h-4 w-4 text-green-600 rounded focus:ring-2 focus:ring-green-500">
+                                <span class="ml-2 text-sm text-gray-700">{{ $department->name }}</span>
+                            </label>
+                        @endforeach
                     </div>
+                    <p class="text-xs text-gray-500 mt-2">첫 번째로 선택한 부서가 주 부서로 설정됩니다.</p>
+                @else
+                    <p class="text-sm text-gray-500">선택 가능한 부서가 없습니다.</p>
+                @endif
+            </div>
+
+            <!-- 계정 상태 -->
+            <div class="mb-8">
+                <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">계정 상태</h2>
+                <div class="flex items-center gap-6">
+                    <label class="flex items-center">
+                        <input type="checkbox" name="is_active" value="1" checked
+                               class="h-4 w-4 text-blue-600 rounded focus:ring-2 focus:ring-blue-500">
+                        <span class="ml-2 text-sm text-gray-700">활성 상태</span>
+                    </label>
+                    <label class="flex items-center">
+                        <input type="checkbox" name="is_super_admin" value="1"
+                               class="h-4 w-4 text-red-600 rounded focus:ring-2 focus:ring-red-500">
+                        <span class="ml-2 text-sm text-gray-700">슈퍼 관리자</span>
+                    </label>
                 </div>
             </div>
 
diff --git a/resources/views/users/edit.blade.php b/resources/views/users/edit.blade.php
index d397b7f1..70e420e6 100644
--- a/resources/views/users/edit.blade.php
+++ b/resources/views/users/edit.blade.php
@@ -94,31 +94,61 @@ class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none foc
                 </div>
             </div>
 
-            <!-- 권한 설정 -->
+            <!-- 역할 설정 -->
             <div class="mb-8">
-                <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">권한 설정</h2>
-                <div class="space-y-4">
-                    <div>
-                        <label class="block text-sm font-medium text-gray-700 mb-1">역할</label>
-                        <input type="text" name="role" maxlength="50"
-                               value="{{ old('role', $user->role) }}"
-                               placeholder="예: 관리자, 사용자"
-                               class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+                <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">역할 설정</h2>
+                @if($roles->isNotEmpty())
+                    <div class="grid grid-cols-2 md:grid-cols-3 gap-3">
+                        @foreach($roles as $role)
+                            <label class="flex items-center p-3 border border-gray-200 rounded-lg hover:bg-gray-50 cursor-pointer">
+                                <input type="checkbox" name="role_ids[]" value="{{ $role->id }}"
+                                       {{ in_array($role->id, old('role_ids', $userRoleIds)) ? 'checked' : '' }}
+                                       class="h-4 w-4 text-blue-600 rounded focus:ring-2 focus:ring-blue-500">
+                                <span class="ml-2 text-sm text-gray-700">{{ $role->name }}</span>
+                            </label>
+                        @endforeach
                     </div>
-                    <div class="flex items-center gap-4">
-                        <label class="flex items-center">
-                            <input type="checkbox" name="is_active" value="1"
-                                   {{ old('is_active', $user->is_active) ? 'checked' : '' }}
-                                   class="h-4 w-4 text-blue-600 rounded focus:ring-2 focus:ring-blue-500">
-                            <span class="ml-2 text-sm text-gray-700">활성 상태</span>
-                        </label>
-                        <label class="flex items-center">
-                            <input type="checkbox" name="is_super_admin" value="1"
-                                   {{ old('is_super_admin', $user->is_super_admin) ? 'checked' : '' }}
-                                   class="h-4 w-4 text-blue-600 rounded focus:ring-2 focus:ring-blue-500">
-                            <span class="ml-2 text-sm text-gray-700">슈퍼 관리자</span>
-                        </label>
+                @else
+                    <p class="text-sm text-gray-500">선택 가능한 역할이 없습니다.</p>
+                @endif
+            </div>
+
+            <!-- 부서 설정 -->
+            <div class="mb-8">
+                <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">부서 설정</h2>
+                @if($departments->isNotEmpty())
+                    <div class="grid grid-cols-2 md:grid-cols-3 gap-3">
+                        @foreach($departments as $department)
+                            <label class="flex items-center p-3 border border-gray-200 rounded-lg hover:bg-gray-50 cursor-pointer">
+                                <input type="checkbox" name="department_ids[]" value="{{ $department->id }}"
+                                       {{ in_array($department->id, old('department_ids', $userDepartmentIds)) ? 'checked' : '' }}
+                                       class="h-4 w-4 text-green-600 rounded focus:ring-2 focus:ring-green-500">
+                                <span class="ml-2 text-sm text-gray-700">{{ $department->name }}</span>
+                            </label>
+                        @endforeach
                     </div>
+                    <p class="text-xs text-gray-500 mt-2">첫 번째로 선택한 부서가 주 부서로 설정됩니다.</p>
+                @else
+                    <p class="text-sm text-gray-500">선택 가능한 부서가 없습니다.</p>
+                @endif
+            </div>
+
+            <!-- 계정 상태 -->
+            <div class="mb-8">
+                <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">계정 상태</h2>
+                <div class="flex items-center gap-6">
+                    <label class="flex items-center">
+                        <input type="checkbox" name="is_active" value="1"
+                               {{ old('is_active', $user->is_active) ? 'checked' : '' }}
+                               class="h-4 w-4 text-blue-600 rounded focus:ring-2 focus:ring-blue-500">
+                        <span class="ml-2 text-sm text-gray-700">활성 상태</span>
+                    </label>
+                    <label class="flex items-center">
+                        <input type="checkbox" name="is_super_admin" value="1"
+                               {{ old('is_super_admin', $user->is_super_admin) ? 'checked' : '' }}
+                               class="h-4 w-4 text-red-600 rounded focus:ring-2 focus:ring-red-500">
+                        <span class="ml-2 text-sm text-gray-700">슈퍼 관리자</span>
+                    </label>
                 </div>
             </div>
 
diff --git a/routes/api.php b/routes/api.php
index f9def1a5..defdd463 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -53,6 +53,8 @@
         Route::get('/{id}', [DepartmentController::class, 'show'])->name('show');
         Route::put('/{id}', [DepartmentController::class, 'update'])->name('update');
         Route::delete('/{id}', [DepartmentController::class, 'destroy'])->name('destroy');
+        Route::post('/{id}/restore', [DepartmentController::class, 'restore'])->name('restore');
+        Route::delete('/{id}/force', [DepartmentController::class, 'forceDelete'])->name('forceDelete');
     });
 
     // 사용자 관리 API
@@ -113,4 +115,13 @@
         Route::post('/deny-all', [\App\Http\Controllers\Api\Admin\DepartmentPermissionController::class, 'denyAll'])->name('denyAll');
         Route::post('/reset', [\App\Http\Controllers\Api\Admin\DepartmentPermissionController::class, 'reset'])->name('reset');
     });
+
+    // 개인 권한 관리 API
+    Route::prefix('user-permissions')->name('user-permissions.')->group(function () {
+        Route::get('/matrix', [\App\Http\Controllers\Api\Admin\UserPermissionController::class, 'getMatrix'])->name('matrix');
+        Route::post('/toggle', [\App\Http\Controllers\Api\Admin\UserPermissionController::class, 'toggle'])->name('toggle');
+        Route::post('/allow-all', [\App\Http\Controllers\Api\Admin\UserPermissionController::class, 'allowAll'])->name('allowAll');
+        Route::post('/deny-all', [\App\Http\Controllers\Api\Admin\UserPermissionController::class, 'denyAll'])->name('denyAll');
+        Route::post('/reset', [\App\Http\Controllers\Api\Admin\UserPermissionController::class, 'reset'])->name('reset');
+    });
 });