diff --git a/ga-core/src/main/java/com/ga/core/mapper/settle/CommissionStatementMapper.java b/ga-core/src/main/java/com/ga/core/mapper/settle/CommissionStatementMapper.java
new file mode 100644
index 0000000..7e5ddcd
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/mapper/settle/CommissionStatementMapper.java
@@ -0,0 +1,30 @@
+package com.ga.core.mapper.settle;
+
+import com.ga.core.vo.settle.CommissionStatementResp;
+import com.ga.core.vo.settle.CommissionStatementSearchParam;
+import com.ga.core.vo.settle.CommissionStatementVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface CommissionStatementMapper {
+
+    List<CommissionStatementResp> selectList(CommissionStatementSearchParam param);
+
+    CommissionStatementResp selectDetailById(@Param("statementId") Long statementId);
+
+    CommissionStatementVO selectById(@Param("statementId") Long statementId);
+
+    /** UNIQUE(agent_id, settle_month, statement_type) 조회 — 재발급 판단용 */
+    CommissionStatementVO selectByAgentMonth(@Param("agentId") Long agentId,
+                                             @Param("settleMonth") String settleMonth,
+                                             @Param("statementType") String statementType);
+
+    int insert(CommissionStatementVO vo);
+
+    int update(CommissionStatementVO vo);
+
+    int updateStatus(@Param("statementId") Long statementId, @Param("issueStatus") String issueStatus);
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementResp.java b/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementResp.java
new file mode 100644
index 0000000..3e5aad8
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementResp.java
@@ -0,0 +1,30 @@
+package com.ga.core.vo.settle;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+@Data
+public class CommissionStatementResp {
+    private Long statementId;
+    private Long agentId;
+    private String agentName;
+    private String settleMonth;
+    private String statementType;
+    private String statementTypeName;
+
+    private BigDecimal grossAmount;
+    private BigDecimal incomeTaxAmount;
+    private BigDecimal localTaxAmount;
+    private BigDecimal vatAmount;
+    private BigDecimal deductionAmount;
+    private BigDecimal netAmount;
+
+    private LocalDateTime issuedAt;
+    private String issuedBy;
+    private String filePath;
+    private String fileFormat;
+    private String issueStatus;
+    private String issueStatusName;
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementSaveReq.java b/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementSaveReq.java
new file mode 100644
index 0000000..deee682
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementSaveReq.java
@@ -0,0 +1,23 @@
+package com.ga.core.vo.settle;
+
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+@Data
+public class CommissionStatementSaveReq {
+
+    @NotNull(message = "설계사 ID는 필수입니다")
+    private Long agentId;
+
+    @NotBlank(message = "정산월은 필수입니다")
+    @Size(min = 6, max = 6, message = "정산월은 6자리(YYYYMM)입니다")
+    private String settleMonth;
+
+    @NotBlank(message = "명세서 유형은 필수입니다")
+    private String statementType;
+
+    @Size(max = 10)
+    private String fileFormat;
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementSearchParam.java b/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementSearchParam.java
new file mode 100644
index 0000000..6f0a6dd
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementSearchParam.java
@@ -0,0 +1,16 @@
+package com.ga.core.vo.settle;
+
+import com.ga.common.model.SearchParam;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+@Data
+@EqualsAndHashCode(callSuper = true)
+public class CommissionStatementSearchParam extends SearchParam {
+    private Long agentId;
+    private String settleMonth;
+    private String statementType;
+    private String issueStatus;
+    private String fromDate;
+    private String toDate;
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementVO.java b/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementVO.java
new file mode 100644
index 0000000..88d857f
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/CommissionStatementVO.java
@@ -0,0 +1,35 @@
+package com.ga.core.vo.settle;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+@Data
+public class CommissionStatementVO {
+    private Long statementId;
+    private Long agentId;
+    private String settleMonth;
+    private String statementType;
+
+    // 발급 시점 스냅샷 (동결값)
+    private BigDecimal grossAmount;
+    private BigDecimal incomeTaxAmount;
+    private BigDecimal localTaxAmount;
+    private BigDecimal vatAmount;
+    private BigDecimal deductionAmount;
+    private BigDecimal netAmount;
+
+    // 발급 정보
+    private LocalDateTime issuedAt;
+    private String issuedBy;
+    private String filePath;
+    private String fileFormat;
+    private String issueStatus;
+
+    // 감사 4종
+    private LocalDateTime createdAt;
+    private Long createdBy;
+    private LocalDateTime updatedAt;
+    private Long updatedBy;
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/StatementStatus.java b/ga-core/src/main/java/com/ga/core/vo/settle/StatementStatus.java
new file mode 100644
index 0000000..10b5ef5
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/StatementStatus.java
@@ -0,0 +1,7 @@
+package com.ga.core.vo.settle;
+
+public enum StatementStatus {
+    GENERATED, SENT, DOWNLOADED, CANCELLED;
+
+    public String code() { return this.name(); }
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/StatementType.java b/ga-core/src/main/java/com/ga/core/vo/settle/StatementType.java
new file mode 100644
index 0000000..fa2f46f
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/StatementType.java
@@ -0,0 +1,7 @@
+package com.ga.core.vo.settle;
+
+public enum StatementType {
+    MONTHLY, ANNUAL, PROOF;
+
+    public String code() { return this.name(); }
+}
diff --git a/ga-core/src/main/resources/mapper/settle/CommissionStatementMapper.xml b/ga-core/src/main/resources/mapper/settle/CommissionStatementMapper.xml
new file mode 100644
index 0000000..7a155f0
--- /dev/null
+++ b/ga-core/src/main/resources/mapper/settle/CommissionStatementMapper.xml
@@ -0,0 +1,194 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.ga.core.mapper.settle.CommissionStatementMapper">
+
+    <!-- ==================== ResultMap ==================== -->
+
+    <!-- commission_statement 테이블 1:1 매핑 (CUD용) -->
+    <resultMap id="VOMap" type="com.ga.core.vo.settle.CommissionStatementVO">
+        <id  property="statementId"      column="statement_id"/>
+        <result property="agentId"           column="agent_id"/>
+        <result property="settleMonth"       column="settle_month"/>
+        <result property="statementType"     column="statement_type"/>
+        <result property="grossAmount"       column="gross_amount"/>
+        <result property="incomeTaxAmount"   column="income_tax_amount"/>
+        <result property="localTaxAmount"    column="local_tax_amount"/>
+        <result property="vatAmount"         column="vat_amount"/>
+        <result property="deductionAmount"   column="deduction_amount"/>
+        <result property="netAmount"         column="net_amount"/>
+        <result property="issuedAt"          column="issued_at"/>
+        <result property="issuedBy"          column="issued_by"/>
+        <result property="filePath"          column="file_path"/>
+        <result property="fileFormat"        column="file_format"/>
+        <result property="issueStatus"       column="issue_status"/>
+        <result property="createdAt"         column="created_at"/>
+        <result property="createdBy"         column="created_by"/>
+        <result property="updatedAt"         column="updated_at"/>
+        <result property="updatedBy"         column="updated_by"/>
+    </resultMap>
+
+    <!-- 조인 결과 포함 API 응답용 -->
+    <resultMap id="RespMap" type="com.ga.core.vo.settle.CommissionStatementResp">
+        <id  property="statementId"          column="statement_id"/>
+        <result property="agentId"               column="agent_id"/>
+        <result property="agentName"             column="agent_name"/>
+        <result property="settleMonth"           column="settle_month"/>
+        <result property="statementType"         column="statement_type"/>
+        <result property="statementTypeName"     column="statement_type_name"/>
+        <result property="grossAmount"           column="gross_amount"/>
+        <result property="incomeTaxAmount"       column="income_tax_amount"/>
+        <result property="localTaxAmount"        column="local_tax_amount"/>
+        <result property="vatAmount"             column="vat_amount"/>
+        <result property="deductionAmount"       column="deduction_amount"/>
+        <result property="netAmount"             column="net_amount"/>
+        <result property="issuedAt"              column="issued_at"/>
+        <result property="issuedBy"              column="issued_by"/>
+        <result property="filePath"              column="file_path"/>
+        <result property="fileFormat"            column="file_format"/>
+        <result property="issueStatus"           column="issue_status"/>
+        <result property="issueStatusName"       column="issue_status_name"/>
+    </resultMap>
+
+    <!-- ==================== 공통 SELECT 컬럼 ==================== -->
+
+    <sql id="selectRespCols">
+        s.statement_id,
+        s.agent_id,
+        a.agent_name,
+        s.settle_month,
+        s.statement_type,
+        (SELECT cc.code_name FROM common_code cc
+         WHERE cc.group_code = 'STATEMENT_TYPE' AND cc.code = s.statement_type) AS statement_type_name,
+        s.gross_amount,
+        s.income_tax_amount,
+        s.local_tax_amount,
+        s.vat_amount,
+        s.deduction_amount,
+        s.net_amount,
+        s.issued_at,
+        s.issued_by,
+        s.file_path,
+        s.file_format,
+        s.issue_status,
+        (SELECT cc.code_name FROM common_code cc
+         WHERE cc.group_code = 'STATEMENT_STATUS' AND cc.code = s.issue_status) AS issue_status_name
+    </sql>
+
+    <!-- ==================== SELECT ==================== -->
+
+    <!-- 목록 조회 (검색 조건 + 페이징) -->
+    <select id="selectList" parameterType="com.ga.core.vo.settle.CommissionStatementSearchParam"
+            resultMap="RespMap">
+        SELECT <include refid="selectRespCols"/>
+        FROM commission_statement s
+        JOIN agent a ON a.agent_id = s.agent_id
+        <where>
+            <if test="agentId != null">
+                AND s.agent_id = #{agentId}
+            </if>
+            <if test="settleMonth != null and settleMonth != ''">
+                AND s.settle_month = #{settleMonth}
+            </if>
+            <if test="statementType != null and statementType != ''">
+                AND s.statement_type = #{statementType}
+            </if>
+            <if test="issueStatus != null and issueStatus != ''">
+                AND s.issue_status = #{issueStatus}
+            </if>
+            <if test="fromDate != null and fromDate != ''">
+                AND s.issued_at >= #{fromDate}::DATE
+            </if>
+            <if test="toDate != null and toDate != ''">
+                AND s.issued_at &lt; (#{toDate}::DATE + INTERVAL '1 day')
+            </if>
+        </where>
+        ORDER BY s.statement_id DESC
+        <if test="pageSize != null and pageSize > 0">
+            LIMIT #{pageSize} OFFSET #{offset}
+        </if>
+    </select>
+
+    <!-- 단건 조회 (Resp: 조인 포함) -->
+    <select id="selectDetailById" resultMap="RespMap">
+        SELECT <include refid="selectRespCols"/>
+        FROM commission_statement s
+        JOIN agent a ON a.agent_id = s.agent_id
+        WHERE s.statement_id = #{statementId}
+    </select>
+
+    <!-- 단건 조회 (VO: CUD용) -->
+    <select id="selectById" resultMap="VOMap">
+        SELECT statement_id, agent_id, settle_month, statement_type,
+               gross_amount, income_tax_amount, local_tax_amount,
+               vat_amount, deduction_amount, net_amount,
+               issued_at, issued_by, file_path, file_format, issue_status,
+               created_at, created_by, updated_at, updated_by
+        FROM commission_statement
+        WHERE statement_id = #{statementId}
+    </select>
+
+    <!-- UNIQUE 키 조회 — 재발급 여부 판단 및 upsert 로직 지원 -->
+    <select id="selectByAgentMonth" resultMap="VOMap">
+        SELECT statement_id, agent_id, settle_month, statement_type,
+               gross_amount, income_tax_amount, local_tax_amount,
+               vat_amount, deduction_amount, net_amount,
+               issued_at, issued_by, file_path, file_format, issue_status,
+               created_at, created_by, updated_at, updated_by
+        FROM commission_statement
+        WHERE agent_id       = #{agentId}
+          AND settle_month   = #{settleMonth}
+          AND statement_type = #{statementType}
+    </select>
+
+    <!-- ==================== INSERT ==================== -->
+
+    <insert id="insert" parameterType="com.ga.core.vo.settle.CommissionStatementVO"
+            useGeneratedKeys="true" keyProperty="statementId">
+        INSERT INTO commission_statement (
+            agent_id, settle_month, statement_type,
+            gross_amount, income_tax_amount, local_tax_amount,
+            vat_amount, deduction_amount, net_amount,
+            issued_at, issued_by, file_path, file_format, issue_status,
+            created_at, created_by
+        ) VALUES (
+            #{agentId}, #{settleMonth}, #{statementType},
+            #{grossAmount}, #{incomeTaxAmount}, #{localTaxAmount},
+            COALESCE(#{vatAmount}, 0), COALESCE(#{deductionAmount}, 0), #{netAmount},
+            #{issuedAt}, #{issuedBy}, #{filePath}, #{fileFormat},
+            COALESCE(#{issueStatus}, 'GENERATED'),
+            NOW(), #{createdBy}
+        )
+    </insert>
+
+    <!-- ==================== UPDATE ==================== -->
+
+    <!-- 재발급 시 스냅샷 + 발급 정보 전체 갱신 -->
+    <update id="update" parameterType="com.ga.core.vo.settle.CommissionStatementVO">
+        UPDATE commission_statement
+        <set>
+            <if test="grossAmount != null">gross_amount = #{grossAmount},</if>
+            <if test="incomeTaxAmount != null">income_tax_amount = #{incomeTaxAmount},</if>
+            <if test="localTaxAmount != null">local_tax_amount = #{localTaxAmount},</if>
+            <if test="vatAmount != null">vat_amount = #{vatAmount},</if>
+            <if test="deductionAmount != null">deduction_amount = #{deductionAmount},</if>
+            <if test="netAmount != null">net_amount = #{netAmount},</if>
+            <if test="issuedAt != null">issued_at = #{issuedAt},</if>
+            <if test="issuedBy != null">issued_by = #{issuedBy},</if>
+            <if test="filePath != null">file_path = #{filePath},</if>
+            <if test="fileFormat != null">file_format = #{fileFormat},</if>
+            <if test="issueStatus != null and issueStatus != ''">issue_status = #{issueStatus},</if>
+            updated_at = NOW(),
+            updated_by = #{updatedBy}
+        </set>
+        WHERE statement_id = #{statementId}
+    </update>
+
+    <!-- 상태만 변경 (SENT / DOWNLOADED / CANCELLED) -->
+    <update id="updateStatus">
+        UPDATE commission_statement
+        SET issue_status = #{issueStatus}, updated_at = NOW()
+        WHERE statement_id = #{statementId}
+    </update>
+
+</mapper>