diff --git a/ga-common/src/main/resources/db/migration/V25__수수료명세서.sql b/ga-common/src/main/resources/db/migration/V25__수수료명세서.sql
new file mode 100644
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+++ b/ga-common/src/main/resources/db/migration/V25__수수료명세서.sql
@@ -0,0 +1,61 @@
+-- V25: 수수료 명세서 (commission_statement, 공통코드)
+
+-- ============================================================
+-- 1. commission_statement — 명세서 발급 마스터
+--
+-- 재발급 정책: UNIQUE(agent_id, settle_month, statement_type) 유지.
+-- 재발급은 기존 row를 PUT으로 갱신(issued_at, file_path 등 업데이트)
+-- — 재발급 빈도가 낮고 명세서 이력 추적보다 최신본이 중요하기 때문.
+-- ============================================================
+
+CREATE TABLE commission_statement (
+    statement_id        BIGSERIAL       PRIMARY KEY,
+    agent_id            BIGINT          NOT NULL REFERENCES agent(agent_id),
+    settle_month        CHAR(6)         NOT NULL,
+    statement_type      VARCHAR(20)     NOT NULL,
+
+    -- 발급 시점 집계 스냅샷 (동결값)
+    gross_amount        NUMERIC(15,2)   NOT NULL,
+    income_tax_amount   NUMERIC(15,2)   NOT NULL,
+    local_tax_amount    NUMERIC(15,2)   NOT NULL,
+    vat_amount          NUMERIC(15,2)   NOT NULL DEFAULT 0,
+    deduction_amount    NUMERIC(15,2)   NOT NULL DEFAULT 0,
+    net_amount          NUMERIC(15,2)   NOT NULL,
+
+    -- 발급 정보
+    issued_at           TIMESTAMP       NOT NULL,
+    issued_by           VARCHAR(50),
+    file_path           VARCHAR(500),
+    file_format         VARCHAR(10),
+    issue_status        VARCHAR(20)     NOT NULL DEFAULT 'GENERATED',
+
+    -- 감사 4종
+    created_at          TIMESTAMP       NOT NULL DEFAULT NOW(),
+    created_by          BIGINT,
+    updated_at          TIMESTAMP,
+    updated_by          BIGINT,
+
+    UNIQUE (agent_id, settle_month, statement_type)
+);
+
+CREATE INDEX idx_cs_agent_month ON commission_statement(agent_id, settle_month, statement_type DESC);
+CREATE INDEX idx_cs_issued_at   ON commission_statement(issued_at DESC);
+
+-- ============================================================
+-- 2. 공통코드 그룹 STATEMENT_TYPE / STATEMENT_STATUS 추가
+-- ============================================================
+
+INSERT INTO common_code_group (group_code, group_name, description, is_system, sort_order) VALUES
+    ('STATEMENT_TYPE',   '명세서유형', 'MONTHLY/ANNUAL/PROOF',                  'Y', 230),
+    ('STATEMENT_STATUS', '명세서상태', 'GENERATED/SENT/DOWNLOADED/CANCELLED',   'Y', 240)
+ON CONFLICT (group_code) DO NOTHING;
+
+INSERT INTO common_code (group_code, code, code_name, code_desc, sort_order) VALUES
+    ('STATEMENT_TYPE', 'MONTHLY', '월별',     '월별 수수료 명세서',        10),
+    ('STATEMENT_TYPE', 'ANNUAL',  '연간누계', '연간 수수료 누계 명세서',   20),
+    ('STATEMENT_TYPE', 'PROOF',   '소득증빙', '소득증빙용 발급 명세서',    30),
+    ('STATEMENT_STATUS', 'GENERATED',   '생성됨',       '명세서 파일 생성 완료',     10),
+    ('STATEMENT_STATUS', 'SENT',        '발송',         '이메일 등으로 발송 완료',   20),
+    ('STATEMENT_STATUS', 'DOWNLOADED',  '다운로드됨',   '설계사 다운로드 확인',      30),
+    ('STATEMENT_STATUS', 'CANCELLED',   '취소',         '명세서 취소 처리',          40)
+ON CONFLICT (group_code, code) DO NOTHING;