diff --git a/SPMS.API/Controllers/AccountController.cs b/SPMS.API/Controllers/AccountController.cs
new file mode 100644
index 0000000..8048045
--- /dev/null
+++ b/SPMS.API/Controllers/AccountController.cs
@@ -0,0 +1,95 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using Swashbuckle.AspNetCore.Annotations;
+using SPMS.Application.DTOs.Account;
+using SPMS.Application.Interfaces;
+using SPMS.Domain.Common;
+
+namespace SPMS.API.Controllers;
+
+[ApiController]
+[Route("v1/in/account")]
+[ApiExplorerSettings(GroupName = "account")]
+[Authorize(Roles = "Super")]
+public class AccountController : ControllerBase
+{
+    private readonly IAccountService _accountService;
+
+    public AccountController(IAccountService accountService)
+    {
+        _accountService = accountService;
+    }
+
+    [HttpPost("create")]
+    [SwaggerOperation(
+        Summary = "운영자 계정 생성",
+        Description = "Super Admin이 새로운 운영자(Manager/User) 계정을 생성합니다.")]
+    [SwaggerResponse(200, "생성 성공", typeof(ApiResponse<AccountResponseDto>))]
+    [SwaggerResponse(400, "잘못된 요청")]
+    [SwaggerResponse(401, "인증되지 않은 요청")]
+    [SwaggerResponse(403, "권한 없음")]
+    [SwaggerResponse(409, "이메일 중복")]
+    public async Task<IActionResult> CreateAsync([FromBody] CreateAccountRequestDto request)
+    {
+        var result = await _accountService.CreateAsync(request);
+        return Ok(ApiResponse<AccountResponseDto>.Success(result));
+    }
+
+    [HttpPost("list")]
+    [SwaggerOperation(
+        Summary = "운영자 목록 조회",
+        Description = "Super Admin이 운영자(Manager/User) 목록을 조회합니다. Super Admin은 목록에 포함되지 않습니다.")]
+    [SwaggerResponse(200, "조회 성공", typeof(ApiResponse<AccountListResponseDto>))]
+    [SwaggerResponse(401, "인증되지 않은 요청")]
+    [SwaggerResponse(403, "권한 없음")]
+    public async Task<IActionResult> GetListAsync([FromBody] AccountListRequestDto request)
+    {
+        var result = await _accountService.GetListAsync(request);
+        return Ok(ApiResponse<AccountListResponseDto>.Success(result));
+    }
+
+    [HttpPost("{adminCode}")]
+    [SwaggerOperation(
+        Summary = "운영자 상세 조회",
+        Description = "Super Admin이 특정 운영자의 상세 정보를 조회합니다.")]
+    [SwaggerResponse(200, "조회 성공", typeof(ApiResponse<AccountResponseDto>))]
+    [SwaggerResponse(401, "인증되지 않은 요청")]
+    [SwaggerResponse(403, "권한 없음")]
+    [SwaggerResponse(404, "운영자를 찾을 수 없음")]
+    public async Task<IActionResult> GetByAdminCodeAsync([FromRoute] string adminCode)
+    {
+        var result = await _accountService.GetByAdminCodeAsync(adminCode);
+        return Ok(ApiResponse<AccountResponseDto>.Success(result));
+    }
+
+    [HttpPost("{adminCode}/update")]
+    [SwaggerOperation(
+        Summary = "운영자 정보 수정",
+        Description = "Super Admin이 운영자의 정보(이름, 전화번호, 권한)를 수정합니다.")]
+    [SwaggerResponse(200, "수정 성공", typeof(ApiResponse<AccountResponseDto>))]
+    [SwaggerResponse(400, "잘못된 요청")]
+    [SwaggerResponse(401, "인증되지 않은 요청")]
+    [SwaggerResponse(403, "권한 없음")]
+    [SwaggerResponse(404, "운영자를 찾을 수 없음")]
+    public async Task<IActionResult> UpdateAsync(
+        [FromRoute] string adminCode,
+        [FromBody] UpdateAccountRequestDto request)
+    {
+        var result = await _accountService.UpdateAsync(adminCode, request);
+        return Ok(ApiResponse<AccountResponseDto>.Success(result));
+    }
+
+    [HttpPost("{adminCode}/delete")]
+    [SwaggerOperation(
+        Summary = "운영자 계정 삭제",
+        Description = "Super Admin이 운영자 계정을 삭제합니다. (Soft Delete)")]
+    [SwaggerResponse(200, "삭제 성공")]
+    [SwaggerResponse(401, "인증되지 않은 요청")]
+    [SwaggerResponse(403, "권한 없음")]
+    [SwaggerResponse(404, "운영자를 찾을 수 없음")]
+    public async Task<IActionResult> DeleteAsync([FromRoute] string adminCode)
+    {
+        await _accountService.DeleteAsync(adminCode);
+        return Ok(ApiResponse.Success());
+    }
+}
diff --git a/SPMS.Application/DTOs/Account/AccountListRequestDto.cs b/SPMS.Application/DTOs/Account/AccountListRequestDto.cs
new file mode 100644
index 0000000..bdfec83
--- /dev/null
+++ b/SPMS.Application/DTOs/Account/AccountListRequestDto.cs
@@ -0,0 +1,15 @@
+using System.ComponentModel.DataAnnotations;
+
+namespace SPMS.Application.DTOs.Account;
+
+public class AccountListRequestDto
+{
+    [Range(1, int.MaxValue, ErrorMessage = "페이지 번호는 1 이상이어야 합니다.")]
+    public int Page { get; set; } = 1;
+
+    [Range(1, 100, ErrorMessage = "페이지 크기는 1~100 사이여야 합니다.")]
+    public int PageSize { get; set; } = 20;
+
+    public string? SearchKeyword { get; set; }
+    public int? Role { get; set; }
+}
diff --git a/SPMS.Application/DTOs/Account/AccountListResponseDto.cs b/SPMS.Application/DTOs/Account/AccountListResponseDto.cs
new file mode 100644
index 0000000..9df085f
--- /dev/null
+++ b/SPMS.Application/DTOs/Account/AccountListResponseDto.cs
@@ -0,0 +1,10 @@
+namespace SPMS.Application.DTOs.Account;
+
+public class AccountListResponseDto
+{
+    public List<AccountResponseDto> Items { get; set; } = new();
+    public int TotalCount { get; set; }
+    public int Page { get; set; }
+    public int PageSize { get; set; }
+    public int TotalPages => (int)Math.Ceiling((double)TotalCount / PageSize);
+}
diff --git a/SPMS.Application/DTOs/Account/AccountResponseDto.cs b/SPMS.Application/DTOs/Account/AccountResponseDto.cs
new file mode 100644
index 0000000..a5a6174
--- /dev/null
+++ b/SPMS.Application/DTOs/Account/AccountResponseDto.cs
@@ -0,0 +1,13 @@
+namespace SPMS.Application.DTOs.Account;
+
+public class AccountResponseDto
+{
+    public string AdminCode { get; set; } = string.Empty;
+    public string Email { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public string? Phone { get; set; }
+    public string Role { get; set; } = string.Empty;
+    public bool EmailVerified { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime? LastLoginAt { get; set; }
+}
diff --git a/SPMS.Application/DTOs/Account/CreateAccountRequestDto.cs b/SPMS.Application/DTOs/Account/CreateAccountRequestDto.cs
new file mode 100644
index 0000000..37e2c97
--- /dev/null
+++ b/SPMS.Application/DTOs/Account/CreateAccountRequestDto.cs
@@ -0,0 +1,24 @@
+using System.ComponentModel.DataAnnotations;
+
+namespace SPMS.Application.DTOs.Account;
+
+public class CreateAccountRequestDto
+{
+    [Required(ErrorMessage = "이메일을 입력해주세요.")]
+    [EmailAddress(ErrorMessage = "올바른 이메일 형식이 아닙니다.")]
+    public string Email { get; set; } = string.Empty;
+
+    [Required(ErrorMessage = "비밀번호를 입력해주세요.")]
+    [MinLength(8, ErrorMessage = "비밀번호는 8자 이상이어야 합니다.")]
+    public string Password { get; set; } = string.Empty;
+
+    [Required(ErrorMessage = "이름을 입력해주세요.")]
+    public string Name { get; set; } = string.Empty;
+
+    [Phone(ErrorMessage = "올바른 전화번호 형식이 아닙니다.")]
+    public string? Phone { get; set; }
+
+    [Required(ErrorMessage = "권한을 선택해주세요.")]
+    [Range(1, 2, ErrorMessage = "권한은 Manager(1) 또는 User(2)만 가능합니다.")]
+    public int Role { get; set; }
+}
diff --git a/SPMS.Application/DTOs/Account/UpdateAccountRequestDto.cs b/SPMS.Application/DTOs/Account/UpdateAccountRequestDto.cs
new file mode 100644
index 0000000..f832c6d
--- /dev/null
+++ b/SPMS.Application/DTOs/Account/UpdateAccountRequestDto.cs
@@ -0,0 +1,16 @@
+using System.ComponentModel.DataAnnotations;
+
+namespace SPMS.Application.DTOs.Account;
+
+public class UpdateAccountRequestDto
+{
+    [Required(ErrorMessage = "이름을 입력해주세요.")]
+    public string Name { get; set; } = string.Empty;
+
+    [Phone(ErrorMessage = "올바른 전화번호 형식이 아닙니다.")]
+    public string? Phone { get; set; }
+
+    [Required(ErrorMessage = "권한을 선택해주세요.")]
+    [Range(1, 2, ErrorMessage = "권한은 Manager(1) 또는 User(2)만 가능합니다.")]
+    public int Role { get; set; }
+}
diff --git a/SPMS.Application/DependencyInjection.cs b/SPMS.Application/DependencyInjection.cs
index 639b82e..d3113d0 100644
--- a/SPMS.Application/DependencyInjection.cs
+++ b/SPMS.Application/DependencyInjection.cs
@@ -10,6 +10,7 @@ public static class DependencyInjection
     {
         // Application Services
         services.AddScoped<IAuthService, AuthService>();
+        services.AddScoped<IAccountService, AccountService>();
 
         return services;
     }
diff --git a/SPMS.Application/Interfaces/IAccountService.cs b/SPMS.Application/Interfaces/IAccountService.cs
new file mode 100644
index 0000000..f62b34d
--- /dev/null
+++ b/SPMS.Application/Interfaces/IAccountService.cs
@@ -0,0 +1,12 @@
+using SPMS.Application.DTOs.Account;
+
+namespace SPMS.Application.Interfaces;
+
+public interface IAccountService
+{
+    Task<AccountResponseDto> CreateAsync(CreateAccountRequestDto request);
+    Task<AccountListResponseDto> GetListAsync(AccountListRequestDto request);
+    Task<AccountResponseDto> GetByAdminCodeAsync(string adminCode);
+    Task<AccountResponseDto> UpdateAsync(string adminCode, UpdateAccountRequestDto request);
+    Task DeleteAsync(string adminCode);
+}
diff --git a/SPMS.Application/SPMS.Application.csproj b/SPMS.Application/SPMS.Application.csproj
index 3c9c3be..4030c29 100644
--- a/SPMS.Application/SPMS.Application.csproj
+++ b/SPMS.Application/SPMS.Application.csproj
@@ -4,6 +4,7 @@
         <TargetFramework>net9.0</TargetFramework>
         <ImplicitUsings>enable</ImplicitUsings>
         <Nullable>enable</Nullable>
+        <UserSecretsId>b8d7099d-890d-4aaf-b758-0df8b5b339f8</UserSecretsId>
     </PropertyGroup>
 
     <ItemGroup>
diff --git a/SPMS.Application/Services/AccountService.cs b/SPMS.Application/Services/AccountService.cs
new file mode 100644
index 0000000..fb5c206
--- /dev/null
+++ b/SPMS.Application/Services/AccountService.cs
@@ -0,0 +1,195 @@
+using System.Linq.Expressions;
+using SPMS.Application.DTOs.Account;
+using SPMS.Application.Interfaces;
+using SPMS.Domain.Common;
+using SPMS.Domain.Entities;
+using SPMS.Domain.Enums;
+using SPMS.Domain.Exceptions;
+using SPMS.Domain.Interfaces;
+
+namespace SPMS.Application.Services;
+
+public class AccountService : IAccountService
+{
+    private readonly IAdminRepository _adminRepository;
+    private readonly IUnitOfWork _unitOfWork;
+
+    public AccountService(IAdminRepository adminRepository, IUnitOfWork unitOfWork)
+    {
+        _adminRepository = adminRepository;
+        _unitOfWork = unitOfWork;
+    }
+
+    public async Task<AccountResponseDto> CreateAsync(CreateAccountRequestDto request)
+    {
+        // 1. 이메일 중복 검사
+        if (await _adminRepository.EmailExistsAsync(request.Email))
+        {
+            throw new SpmsException(
+                ErrorCodes.Conflict,
+                "이미 사용 중인 이메일입니다.",
+                409);
+        }
+
+        // 2. AdminCode 생성 (UUID)
+        var adminCode = Guid.NewGuid().ToString("N")[..12].ToUpper();
+
+        // 3. Admin 엔티티 생성
+        var admin = new Admin
+        {
+            AdminCode = adminCode,
+            Email = request.Email,
+            Password = BCrypt.Net.BCrypt.HashPassword(request.Password),
+            Name = request.Name,
+            Phone = request.Phone ?? string.Empty,
+            Role = (AdminRole)request.Role,
+            EmailVerified = false,
+            CreatedAt = DateTime.UtcNow,
+            IsDeleted = false
+        };
+
+        // 4. 저장
+        await _adminRepository.AddAsync(admin);
+        await _unitOfWork.SaveChangesAsync();
+
+        // 5. 응답 반환
+        return MapToDto(admin);
+    }
+
+    public async Task<AccountListResponseDto> GetListAsync(AccountListRequestDto request)
+    {
+        // 필터 조건 생성 (Super Admin 제외)
+        Expression<Func<Admin, bool>> predicate = a => a.Role != AdminRole.Super;
+
+        // 검색어 필터
+        if (!string.IsNullOrWhiteSpace(request.SearchKeyword))
+        {
+            var keyword = request.SearchKeyword;
+            predicate = a => a.Role != AdminRole.Super &&
+                (a.Name.Contains(keyword) || a.Email.Contains(keyword));
+        }
+
+        // Role 필터
+        if (request.Role.HasValue)
+        {
+            var role = (AdminRole)request.Role.Value;
+            var basePredicate = predicate;
+            predicate = a => basePredicate.Compile()(a) && a.Role == role;
+        }
+
+        // 페이징 조회
+        var (items, totalCount) = await _adminRepository.GetPagedAsync(
+            request.Page,
+            request.PageSize,
+            predicate,
+            a => a.CreatedAt,
+            descending: true);
+
+        return new AccountListResponseDto
+        {
+            Items = items.Select(MapToDto).ToList(),
+            TotalCount = totalCount,
+            Page = request.Page,
+            PageSize = request.PageSize
+        };
+    }
+
+    public async Task<AccountResponseDto> GetByAdminCodeAsync(string adminCode)
+    {
+        var admin = await _adminRepository.GetByAdminCodeAsync(adminCode);
+        if (admin is null)
+        {
+            throw new SpmsException(
+                ErrorCodes.NotFound,
+                "운영자를 찾을 수 없습니다.",
+                404);
+        }
+
+        // Super Admin 조회 불가
+        if (admin.Role == AdminRole.Super)
+        {
+            throw new SpmsException(
+                ErrorCodes.NotFound,
+                "운영자를 찾을 수 없습니다.",
+                404);
+        }
+
+        return MapToDto(admin);
+    }
+
+    public async Task<AccountResponseDto> UpdateAsync(string adminCode, UpdateAccountRequestDto request)
+    {
+        var admin = await _adminRepository.GetByAdminCodeAsync(adminCode);
+        if (admin is null)
+        {
+            throw new SpmsException(
+                ErrorCodes.NotFound,
+                "운영자를 찾을 수 없습니다.",
+                404);
+        }
+
+        // Super Admin 수정 불가
+        if (admin.Role == AdminRole.Super)
+        {
+            throw new SpmsException(
+                ErrorCodes.Forbidden,
+                "Super Admin은 수정할 수 없습니다.",
+                403);
+        }
+
+        // 업데이트
+        admin.Name = request.Name;
+        admin.Phone = request.Phone ?? string.Empty;
+        admin.Role = (AdminRole)request.Role;
+
+        _adminRepository.Update(admin);
+        await _unitOfWork.SaveChangesAsync();
+
+        return MapToDto(admin);
+    }
+
+    public async Task DeleteAsync(string adminCode)
+    {
+        var admin = await _adminRepository.GetByAdminCodeAsync(adminCode);
+        if (admin is null)
+        {
+            throw new SpmsException(
+                ErrorCodes.NotFound,
+                "운영자를 찾을 수 없습니다.",
+                404);
+        }
+
+        // Super Admin 삭제 불가
+        if (admin.Role == AdminRole.Super)
+        {
+            throw new SpmsException(
+                ErrorCodes.Forbidden,
+                "Super Admin은 삭제할 수 없습니다.",
+                403);
+        }
+
+        // Soft Delete
+        admin.IsDeleted = true;
+        admin.DeletedAt = DateTime.UtcNow;
+        admin.RefreshToken = null;
+        admin.RefreshTokenExpiresAt = null;
+
+        _adminRepository.Update(admin);
+        await _unitOfWork.SaveChangesAsync();
+    }
+
+    private static AccountResponseDto MapToDto(Admin admin)
+    {
+        return new AccountResponseDto
+        {
+            AdminCode = admin.AdminCode,
+            Email = admin.Email,
+            Name = admin.Name,
+            Phone = string.IsNullOrEmpty(admin.Phone) ? null : admin.Phone,
+            Role = admin.Role.ToString(),
+            EmailVerified = admin.EmailVerified,
+            CreatedAt = admin.CreatedAt,
+            LastLoginAt = admin.LastLoginAt
+        };
+    }
+}
diff --git a/SPMS.Domain/Common/ErrorCodes.cs b/SPMS.Domain/Common/ErrorCodes.cs
index 0194968..7bc7034 100644
--- a/SPMS.Domain/Common/ErrorCodes.cs
+++ b/SPMS.Domain/Common/ErrorCodes.cs
@@ -17,6 +17,7 @@ public static class ErrorCodes
     public const string NoChange = "105";
     public const string LimitExceeded = "106";
     public const string Conflict = "107";
+    public const string Forbidden = "108";
 
     // === Auth (1) ===
     public const string VerificationCodeError = "111";