diff --git a/ga-core/src/main/java/com/ga/core/mapper/settle/AgentDeductionMapper.java b/ga-core/src/main/java/com/ga/core/mapper/settle/AgentDeductionMapper.java
new file mode 100644
index 0000000..3891c5a
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/mapper/settle/AgentDeductionMapper.java
@@ -0,0 +1,28 @@
+package com.ga.core.mapper.settle;
+
+import com.ga.core.vo.settle.AgentDeductionResp;
+import com.ga.core.vo.settle.AgentDeductionSearchParam;
+import com.ga.core.vo.settle.AgentDeductionVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Mapper
+public interface AgentDeductionMapper {
+    List<AgentDeductionResp> selectList(AgentDeductionSearchParam param);
+    AgentDeductionResp selectDetailById(@Param("deductionId") Long deductionId);
+    AgentDeductionVO selectById(@Param("deductionId") Long deductionId);
+
+    int insert(AgentDeductionVO vo);
+    int update(AgentDeductionVO vo);
+    int updateStatus(@Param("deductionId") Long deductionId, @Param("status") String status);
+
+    /** 정산월 + 설계사의 PENDING 차감 합계 */
+    BigDecimal sumPendingByAgent(@Param("agentId") Long agentId,
+                                 @Param("settleMonth") String settleMonth);
+
+    /** 정산월 전체 PENDING 목록 (배치용) */
+    List<AgentDeductionVO> selectPendingByMonth(@Param("settleMonth") String settleMonth);
+}
diff --git a/ga-core/src/main/java/com/ga/core/mapper/settle/PaymentDeductionDetailMapper.java b/ga-core/src/main/java/com/ga/core/mapper/settle/PaymentDeductionDetailMapper.java
new file mode 100644
index 0000000..dfc2adc
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/mapper/settle/PaymentDeductionDetailMapper.java
@@ -0,0 +1,14 @@
+package com.ga.core.mapper.settle;
+
+import com.ga.core.vo.settle.PaymentDeductionDetailVO;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface PaymentDeductionDetailMapper {
+    List<PaymentDeductionDetailVO> selectByPaymentId(@Param("paymentId") Long paymentId);
+    int insert(PaymentDeductionDetailVO vo);
+    int insertBatch(@Param("list") List<PaymentDeductionDetailVO> list);
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionResp.java b/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionResp.java
new file mode 100644
index 0000000..c9b2b8e
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionResp.java
@@ -0,0 +1,21 @@
+package com.ga.core.vo.settle;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+@Data
+public class AgentDeductionResp {
+    private Long deductionId;
+    private Long agentId;
+    private String agentName;
+    private String settleMonth;
+    private String deductionType;
+    private String deductionTypeName;
+    private BigDecimal amount;
+    private String description;
+    private String status;
+    private String statusName;
+    private LocalDateTime createdAt;
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionSaveReq.java b/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionSaveReq.java
new file mode 100644
index 0000000..d4c42b0
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionSaveReq.java
@@ -0,0 +1,30 @@
+package com.ga.core.vo.settle;
+
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Positive;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+import java.math.BigDecimal;
+
+@Data
+public class AgentDeductionSaveReq {
+
+    @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 = "차감유형은 필수입니다")
+    private String deductionType;
+
+    @NotNull(message = "차감금액은 필수입니다")
+    @Positive(message = "차감금액은 양수여야 합니다")
+    private BigDecimal amount;
+
+    @Size(max = 255)
+    private String description;
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionSearchParam.java b/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionSearchParam.java
new file mode 100644
index 0000000..852420e
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionSearchParam.java
@@ -0,0 +1,14 @@
+package com.ga.core.vo.settle;
+
+import com.ga.common.model.SearchParam;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+@Data
+@EqualsAndHashCode(callSuper = true)
+public class AgentDeductionSearchParam extends SearchParam {
+    private Long agentId;
+    private String settleMonth;
+    private String deductionType;
+    private String status;
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionVO.java b/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionVO.java
new file mode 100644
index 0000000..1a0fcd1
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/AgentDeductionVO.java
@@ -0,0 +1,21 @@
+package com.ga.core.vo.settle;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+@Data
+public class AgentDeductionVO {
+    private Long deductionId;
+    private Long agentId;
+    private String settleMonth;
+    private String deductionType;   // DeductionType
+    private BigDecimal amount;
+    private String description;
+    private String status;          // DeductionStatus
+    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/DeductionStatus.java b/ga-core/src/main/java/com/ga/core/vo/settle/DeductionStatus.java
new file mode 100644
index 0000000..5f3f77e
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/DeductionStatus.java
@@ -0,0 +1,15 @@
+package com.ga.core.vo.settle;
+
+/**
+ * 차감 상태 (common_code_group: DEDUCTION_STATUS, V24 기준)
+ * DB agent_deduction.status: PENDING / APPLIED / CANCELLED
+ */
+public enum DeductionStatus {
+    PENDING,    // 대기 — 차감 등록 후 미적용
+    APPLIED,    // 적용됨 — 이체 시 차감 완료
+    CANCELLED;  // 취소
+
+    public String code() {
+        return this.name();
+    }
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/DeductionType.java b/ga-core/src/main/java/com/ga/core/vo/settle/DeductionType.java
new file mode 100644
index 0000000..2a42fd2
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/DeductionType.java
@@ -0,0 +1,18 @@
+package com.ga.core.vo.settle;
+
+/**
+ * 차감 유형 (common_code_group: DEDUCTION_TYPE, V24 기준)
+ */
+public enum DeductionType {
+    LOAN,                // 대출잔액
+    ADVANCE,             // 가불금
+    GUARANTEE,           // 신원보증보험료
+    DUES,                // 협회비
+    AD,                  // 광고비/판촉비
+    CHARGEBACK_PENDING,  // 미회수환수금
+    OTHER;               // 기타
+
+    public String code() {
+        return this.name();
+    }
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/PaymentDeductionDetailVO.java b/ga-core/src/main/java/com/ga/core/vo/settle/PaymentDeductionDetailVO.java
new file mode 100644
index 0000000..0e16b0d
--- /dev/null
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/PaymentDeductionDetailVO.java
@@ -0,0 +1,16 @@
+package com.ga.core.vo.settle;
+
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+@Data
+public class PaymentDeductionDetailVO {
+    private Long detailId;
+    private Long paymentId;
+    private String deductionType;   // DeductionType
+    private BigDecimal amount;
+    private String description;
+    private LocalDateTime appliedAt;
+}
diff --git a/ga-core/src/main/java/com/ga/core/vo/settle/PaymentVO.java b/ga-core/src/main/java/com/ga/core/vo/settle/PaymentVO.java
index 2a780e9..a82b599 100644
--- a/ga-core/src/main/java/com/ga/core/vo/settle/PaymentVO.java
+++ b/ga-core/src/main/java/com/ga/core/vo/settle/PaymentVO.java
@@ -22,6 +22,7 @@ public class PaymentVO {
     private BigDecimal localTaxAmount;   // 지방소득세
     private BigDecimal vatAmount;        // 부가세
     private BigDecimal netAmount;        // 실수령액 (payAmount - 세금 합계)
+    private BigDecimal deductionAmount;  // 공제 합계
     private LocalDateTime createdAt;
     private LocalDateTime updatedAt;
 }
diff --git a/ga-core/src/main/resources/mapper/settle/AgentDeductionMapper.xml b/ga-core/src/main/resources/mapper/settle/AgentDeductionMapper.xml
new file mode 100644
index 0000000..05389ef
--- /dev/null
+++ b/ga-core/src/main/resources/mapper/settle/AgentDeductionMapper.xml
@@ -0,0 +1,156 @@
+<?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.AgentDeductionMapper">
+
+    <!-- ==================== ResultMap ==================== -->
+
+    <!-- agent_deduction 테이블 1:1 매핑 -->
+    <resultMap id="VOMap" type="com.ga.core.vo.settle.AgentDeductionVO">
+        <id  property="deductionId"  column="deduction_id"/>
+        <result property="agentId"       column="agent_id"/>
+        <result property="settleMonth"   column="settle_month"/>
+        <result property="deductionType" column="deduction_type"/>
+        <result property="amount"        column="amount"/>
+        <result property="description"   column="description"/>
+        <result property="status"        column="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.AgentDeductionResp">
+        <id  property="deductionId"      column="deduction_id"/>
+        <result property="agentId"           column="agent_id"/>
+        <result property="agentName"         column="agent_name"/>
+        <result property="settleMonth"       column="settle_month"/>
+        <result property="deductionType"     column="deduction_type"/>
+        <result property="deductionTypeName" column="deduction_type_name"/>
+        <result property="amount"            column="amount"/>
+        <result property="description"       column="description"/>
+        <result property="status"            column="status"/>
+        <result property="statusName"        column="status_name"/>
+        <result property="createdAt"         column="created_at"/>
+    </resultMap>
+
+    <!-- ==================== 공통 SELECT 컬럼 (목록/상세 공유) ==================== -->
+
+    <sql id="selectRespCols">
+        d.deduction_id,
+        d.agent_id,
+        a.agent_name,
+        d.settle_month,
+        d.deduction_type,
+        (SELECT cc.code_name FROM common_code cc
+         WHERE cc.group_code = 'DEDUCTION_TYPE' AND cc.code = d.deduction_type) AS deduction_type_name,
+        d.amount,
+        d.description,
+        d.status,
+        (SELECT cc.code_name FROM common_code cc
+         WHERE cc.group_code = 'DEDUCTION_STATUS' AND cc.code = d.status) AS status_name,
+        d.created_at
+    </sql>
+
+    <!-- ==================== SELECT ==================== -->
+
+    <!-- 목록 조회 (검색 조건 + 페이징) -->
+    <select id="selectList" parameterType="com.ga.core.vo.settle.AgentDeductionSearchParam"
+            resultMap="RespMap">
+        SELECT <include refid="selectRespCols"/>
+        FROM agent_deduction d
+        JOIN agent a ON a.agent_id = d.agent_id
+        <where>
+            <if test="agentId != null">
+                AND d.agent_id = #{agentId}
+            </if>
+            <if test="settleMonth != null and settleMonth != ''">
+                AND d.settle_month = #{settleMonth}
+            </if>
+            <if test="deductionType != null and deductionType != ''">
+                AND d.deduction_type = #{deductionType}
+            </if>
+            <if test="status != null and status != ''">
+                AND d.status = #{status}
+            </if>
+        </where>
+        ORDER BY d.deduction_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 agent_deduction d
+        JOIN agent a ON a.agent_id = d.agent_id
+        WHERE d.deduction_id = #{deductionId}
+    </select>
+
+    <!-- 단건 조회 (VO: CUD용) -->
+    <select id="selectById" resultMap="VOMap">
+        SELECT deduction_id, agent_id, settle_month, deduction_type,
+               amount, description, status,
+               created_at, created_by, updated_at, updated_by
+        FROM agent_deduction
+        WHERE deduction_id = #{deductionId}
+    </select>
+
+    <!-- 정산월 전체 PENDING 목록 (배치 처리용) -->
+    <select id="selectPendingByMonth" resultMap="VOMap">
+        SELECT deduction_id, agent_id, settle_month, deduction_type,
+               amount, description, status,
+               created_at, created_by, updated_at, updated_by
+        FROM agent_deduction
+        WHERE settle_month = #{settleMonth}
+          AND status = 'PENDING'
+        ORDER BY agent_id, deduction_id
+    </select>
+
+    <!-- ==================== 집계 ==================== -->
+
+    <!-- 정산월 + 설계사의 PENDING 차감 합계 (BigDecimal 반환) -->
+    <select id="sumPendingByAgent" resultType="java.math.BigDecimal">
+        SELECT COALESCE(SUM(amount), 0)
+        FROM agent_deduction
+        WHERE agent_id   = #{agentId}
+          AND settle_month = #{settleMonth}
+          AND status     = 'PENDING'
+    </select>
+
+    <!-- ==================== INSERT ==================== -->
+
+    <insert id="insert" parameterType="com.ga.core.vo.settle.AgentDeductionVO"
+            useGeneratedKeys="true" keyProperty="deductionId">
+        INSERT INTO agent_deduction (agent_id, settle_month, deduction_type,
+                                     amount, description, status,
+                                     created_at, created_by)
+        VALUES (#{agentId}, #{settleMonth}, #{deductionType},
+                #{amount}, #{description}, COALESCE(#{status}, 'PENDING'),
+                NOW(), #{createdBy})
+    </insert>
+
+    <!-- ==================== UPDATE ==================== -->
+
+    <update id="update" parameterType="com.ga.core.vo.settle.AgentDeductionVO">
+        UPDATE agent_deduction
+        <set>
+            <if test="deductionType != null and deductionType != ''">deduction_type = #{deductionType},</if>
+            <if test="amount != null">amount = #{amount},</if>
+            <if test="description != null">description = #{description},</if>
+            updated_at = NOW(),
+            updated_by = #{updatedBy}
+        </set>
+        WHERE deduction_id = #{deductionId}
+    </update>
+
+    <!-- 상태만 변경 (배치 적용/취소 시 단순 호출) -->
+    <update id="updateStatus">
+        UPDATE agent_deduction
+        SET status = #{status}, updated_at = NOW()
+        WHERE deduction_id = #{deductionId}
+    </update>
+
+</mapper>
diff --git a/ga-core/src/main/resources/mapper/settle/PaymentDeductionDetailMapper.xml b/ga-core/src/main/resources/mapper/settle/PaymentDeductionDetailMapper.xml
new file mode 100644
index 0000000..0e92874
--- /dev/null
+++ b/ga-core/src/main/resources/mapper/settle/PaymentDeductionDetailMapper.xml
@@ -0,0 +1,51 @@
+<?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.PaymentDeductionDetailMapper">
+
+    <!-- ==================== ResultMap ==================== -->
+
+    <!-- payment_deduction_detail 테이블 1:1 매핑 -->
+    <resultMap id="VOMap" type="com.ga.core.vo.settle.PaymentDeductionDetailVO">
+        <id  property="detailId"      column="detail_id"/>
+        <result property="paymentId"      column="payment_id"/>
+        <result property="deductionType"  column="deduction_type"/>
+        <result property="amount"         column="amount"/>
+        <result property="description"    column="description"/>
+        <result property="appliedAt"      column="applied_at"/>
+    </resultMap>
+
+    <!-- ==================== SELECT ==================== -->
+
+    <!-- 지급 ID로 공제 내역 전체 조회 (지급 상세 화면용) -->
+    <select id="selectByPaymentId" resultMap="VOMap">
+        SELECT detail_id, payment_id, deduction_type,
+               amount, description, applied_at
+        FROM payment_deduction_detail
+        WHERE payment_id = #{paymentId}
+        ORDER BY detail_id
+    </select>
+
+    <!-- ==================== INSERT ==================== -->
+
+    <!-- 단건 삽입 -->
+    <insert id="insert" parameterType="com.ga.core.vo.settle.PaymentDeductionDetailVO"
+            useGeneratedKeys="true" keyProperty="detailId">
+        INSERT INTO payment_deduction_detail (payment_id, deduction_type,
+                                              amount, description, applied_at)
+        VALUES (#{paymentId}, #{deductionType},
+                #{amount}, #{description}, COALESCE(#{appliedAt}, NOW()))
+    </insert>
+
+    <!-- 배치 삽입 (지급 생성 시 공제 내역 일괄 기록) -->
+    <insert id="insertBatch">
+        INSERT INTO payment_deduction_detail (payment_id, deduction_type,
+                                              amount, description, applied_at)
+        VALUES
+        <foreach collection="list" item="d" separator=",">
+            (#{d.paymentId}, #{d.deductionType},
+             #{d.amount}, #{d.description}, COALESCE(#{d.appliedAt}, NOW()))
+        </foreach>
+    </insert>
+
+</mapper>
diff --git a/ga-core/src/main/resources/mapper/settle/PaymentMapper.xml b/ga-core/src/main/resources/mapper/settle/PaymentMapper.xml
index 0cac3e1..05e3d4a 100644
--- a/ga-core/src/main/resources/mapper/settle/PaymentMapper.xml
+++ b/ga-core/src/main/resources/mapper/settle/PaymentMapper.xml
@@ -18,6 +18,7 @@
         <result property="localTaxAmount"   column="local_tax_amount"/>
         <result property="vatAmount"        column="vat_amount"/>
         <result property="netAmount"        column="net_amount"/>
+        <result property="deductionAmount"  column="deduction_amount"/>
         <result property="createdAt"        column="created_at"/>
         <result property="updatedAt"        column="updated_at"/>
     </resultMap>