diff --git a/src/main/java/notai/comment/application/CommentQueryService.java b/src/main/java/notai/comment/application/CommentQueryService.java
new file mode 100644
index 0000000..ad2ab1b
--- /dev/null
+++ b/src/main/java/notai/comment/application/CommentQueryService.java
@@ -0,0 +1,4 @@
+package notai.comment.application;
+
+public class CommentQueryService {
+}
diff --git a/src/main/java/notai/comment/application/CommentService.java b/src/main/java/notai/comment/application/CommentService.java
new file mode 100644
index 0000000..b46762e
--- /dev/null
+++ b/src/main/java/notai/comment/application/CommentService.java
@@ -0,0 +1,4 @@
+package notai.comment.application;
+
+public class CommentService {
+}
diff --git a/src/main/java/notai/comment/domain/Comment.java b/src/main/java/notai/comment/domain/Comment.java
new file mode 100644
index 0000000..03f5281
--- /dev/null
+++ b/src/main/java/notai/comment/domain/Comment.java
@@ -0,0 +1,49 @@
+package notai.comment.domain;
+
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.GeneratedValue;
+import jakarta.persistence.GenerationType;
+import jakarta.persistence.Id;
+import jakarta.persistence.Table;
+import jakarta.validation.constraints.NotNull;
+import lombok.AccessLevel;
+import lombok.AllArgsConstructor;
+import lombok.Getter;
+import lombok.NoArgsConstructor;
+import notai.common.domain.RootEntity;
+
+import java.math.BigInteger;
+import java.time.LocalDateTime;
+
+import static jakarta.persistence.GenerationType.IDENTITY;
+import static lombok.AccessLevel.PROTECTED;
+
+@Entity
+@Table(name = "comment")
+@Getter
+@NoArgsConstructor(access = PROTECTED)
+@AllArgsConstructor
+public class Comment extends RootEntity<Long> {
+    @Id
+    @GeneratedValue(strategy = IDENTITY)
+    private Long id;
+    @Column(nullable = false)
+    private Long memberId;
+    @Column(nullable = false)
+    private Long postId;
+    @Column(nullable = false)
+    private Long parentCommentId;
+    @Column(length = 255, nullable = false)
+    private String content;
+    public Comment(
+            Long memberId,
+            Long postId,
+            String content
+    ) {
+        this.memberId = memberId;
+        this.postId = postId;
+        this.content = content;
+    }
+
+}
diff --git a/src/main/java/notai/comment/domain/CommentRepository.java b/src/main/java/notai/comment/domain/CommentRepository.java
new file mode 100644
index 0000000..d547be2
--- /dev/null
+++ b/src/main/java/notai/comment/domain/CommentRepository.java
@@ -0,0 +1,11 @@
+package notai.comment.domain;
+
+import org.springframework.data.jpa.repository.JpaRepository;
+import org.springframework.stereotype.Repository;
+
+import java.math.BigInteger;
+
+@Repository
+public interface CommentRepository extends JpaRepository<Comment, Long> {
+
+}
diff --git a/src/main/java/notai/comment/presentation/CommentController.java b/src/main/java/notai/comment/presentation/CommentController.java
new file mode 100644
index 0000000..4f7287a
--- /dev/null
+++ b/src/main/java/notai/comment/presentation/CommentController.java
@@ -0,0 +1,4 @@
+package notai.comment.presentation;
+
+public class CommentController {
+}