diff --git a/roome/src/main/java/com/roome/domain/payment/dto/TossPaymentInfo.java b/roome/src/main/java/com/roome/domain/payment/dto/TossPaymentInfo.java
index d9030b81..622bb60f 100644
--- a/roome/src/main/java/com/roome/domain/payment/dto/TossPaymentInfo.java
+++ b/roome/src/main/java/com/roome/domain/payment/dto/TossPaymentInfo.java
@@ -15,4 +15,7 @@ public class TossPaymentInfo {
     private final String status; // DONE, CANCELED, READY, IN_PROGRESS, EXPIRED, ABORTED 등
     private final int totalAmount;
     private final LocalDateTime approvedAt; // Toss가 확정한 승인 시각 (미승인 상태면 null)
+    private final String method; // 결제 수단
+    private final String receiptUrl; // 영수증 URL
+    private final String approveNo; // PG(카드사) 승인 번호
 }
diff --git a/roome/src/main/java/com/roome/domain/payment/entity/Payment.java b/roome/src/main/java/com/roome/domain/payment/entity/Payment.java
index 5f664cd1..8c640510 100644
--- a/roome/src/main/java/com/roome/domain/payment/entity/Payment.java
+++ b/roome/src/main/java/com/roome/domain/payment/entity/Payment.java
@@ -20,9 +20,10 @@ public class Payment extends BaseTimeEntity {
     @GeneratedValue(strategy = GenerationType.IDENTITY)
     private Long id;
 
+    // 회원 탈퇴 시에도 결제 원장은 법적 보존을 위해 남기고 user 참조만 끊으므로 nullable
     @ManyToOne(fetch = FetchType.LAZY)
-    @JoinColumn(name = "user_id", nullable = false)
-    private User user; // 결제한 사용자
+    @JoinColumn(name = "user_id")
+    private User user; // 결제한 사용자 (탈퇴 후 비식별화되면 null)
 
     @Column(unique = true)
     private String paymentKey; // 결제 성공 시 반환되는 키
@@ -43,6 +44,11 @@ public class Payment extends BaseTimeEntity {
     private LocalDateTime approvedAt; // 결제 승인(완결) 시각 - 환불 기한 산정의 기준
     private LocalDateTime canceledAt; // 결제 취소 시각
 
+    // PG 승인 메타데이터 (best-effort로 채워지므로 nullable)
+    private String method; // 결제 수단 (카드, 가상계좌 등)
+    private String receiptUrl; // 영수증 URL
+    private String approveNo; // PG(카드사) 승인 번호
+
     @Version
     private Long version; // 낙관적 락 - 동시 상태 변경(중복 완결/취소) 방지
 
@@ -53,6 +59,18 @@ public void markApproved(String paymentKey, LocalDateTime approvedAt) {
         this.approvedAt = approvedAt;
     }
 
+    // PG 승인 메타데이터 기록 (승인 완결과 함께 호출)
+    public void applyPgDetails(String method, String receiptUrl, String approveNo) {
+        this.method = method;
+        this.receiptUrl = receiptUrl;
+        this.approveNo = approveNo;
+    }
+
+    // 회원 탈퇴 시 개인 식별 참조만 끊어 결제 원장을 비식별 보존
+    public void detachUser() {
+        this.user = null;
+    }
+
     // 결제 실패 처리 (PENDING -> FAILED)
     public void markFailed() {
         transitionTo(PaymentStatus.FAILED);
diff --git a/roome/src/main/java/com/roome/domain/payment/entity/PaymentLog.java b/roome/src/main/java/com/roome/domain/payment/entity/PaymentLog.java
index 6431a492..10451e11 100644
--- a/roome/src/main/java/com/roome/domain/payment/entity/PaymentLog.java
+++ b/roome/src/main/java/com/roome/domain/payment/entity/PaymentLog.java
@@ -18,9 +18,10 @@ public class PaymentLog {
     @GeneratedValue(strategy = GenerationType.IDENTITY)
     private Long id;
 
+    // 회원 탈퇴 시에도 결제 이력은 보존하고 user 참조만 끊으므로 nullable
     @ManyToOne(fetch = FetchType.LAZY)
-    @JoinColumn(name = "user_id", nullable = false)
-    private User user; // 결제한 사용자
+    @JoinColumn(name = "user_id")
+    private User user; // 결제한 사용자 (탈퇴 후 비식별화되면 null)
 
     // 이 로그가 속한 결제 건 (로그를 Payment와 매칭하기 위한 연결)
     // (기존 로그 호환을 위해 nullable, 신규 로그는 항상 설정)
@@ -47,4 +48,9 @@ public class PaymentLog {
     protected void onCreate() {
         this.createdAt = LocalDateTime.now();
     }
+
+    // 회원 탈퇴 시 개인 식별 참조만 끊어 결제 이력을 비식별 보존
+    public void detachUser() {
+        this.user = null;
+    }
 }
diff --git a/roome/src/main/java/com/roome/domain/payment/repository/PaymentLogRepository.java b/roome/src/main/java/com/roome/domain/payment/repository/PaymentLogRepository.java
index bc6bbac6..936653d9 100644
--- a/roome/src/main/java/com/roome/domain/payment/repository/PaymentLogRepository.java
+++ b/roome/src/main/java/com/roome/domain/payment/repository/PaymentLogRepository.java
@@ -24,7 +24,4 @@ public interface PaymentLogRepository extends JpaRepository<PaymentLog, Long> {
 
   // 특정 결제 키(paymentKey)로 결제 내역 조회
   List<PaymentLog> findByPaymentKey(String paymentKey);
-
-  // 특정 사용자(userId)의 결제 로그 삭제
-  void deleteByUserId(Long userId);
 }
diff --git a/roome/src/main/java/com/roome/domain/payment/repository/PaymentRepository.java b/roome/src/main/java/com/roome/domain/payment/repository/PaymentRepository.java
index 94ff3b13..d9358916 100644
--- a/roome/src/main/java/com/roome/domain/payment/repository/PaymentRepository.java
+++ b/roome/src/main/java/com/roome/domain/payment/repository/PaymentRepository.java
@@ -26,7 +26,4 @@ public interface PaymentRepository extends JpaRepository<Payment, Long> {
 
   // 특정 사용자(userId)의 성공한 결제 내역 조회
   List<Payment> findByUserIdAndStatus(Long userId, PaymentStatus status);
-
-  // 특정 사용자(userId)의 결제 데이터 삭제
-  void deleteByUserId(Long userId);
 }
diff --git a/roome/src/main/java/com/roome/domain/payment/service/PaymentReconciliationService.java b/roome/src/main/java/com/roome/domain/payment/service/PaymentReconciliationService.java
index d62e13fa..a509ba05 100644
--- a/roome/src/main/java/com/roome/domain/payment/service/PaymentReconciliationService.java
+++ b/roome/src/main/java/com/roome/domain/payment/service/PaymentReconciliationService.java
@@ -80,7 +80,7 @@ private void reconcile(Long paymentId, String orderId) {
                 orderId, payment.getAmount(), info.getTotalAmount());
             return;
           }
-          paymentService.completePayment(payment, info.getPaymentKey(), info.getApprovedAt());
+          paymentService.completePayment(payment, info.getPaymentKey(), info);
           log.warn("[대사 복구] 승인됐지만 미완결이던 결제를 완결: orderId={}, amount={}, points={}",
               orderId, payment.getAmount(), payment.getPurchasedPoints());
         }
diff --git a/roome/src/main/java/com/roome/domain/payment/service/PaymentService.java b/roome/src/main/java/com/roome/domain/payment/service/PaymentService.java
index 328d36f5..962d4f2b 100644
--- a/roome/src/main/java/com/roome/domain/payment/service/PaymentService.java
+++ b/roome/src/main/java/com/roome/domain/payment/service/PaymentService.java
@@ -1,11 +1,11 @@
 package com.roome.domain.payment.service;
 
-import com.fasterxml.jackson.databind.JsonNode;
 import com.fasterxml.jackson.databind.ObjectMapper;
 import com.roome.domain.payment.dto.PaymentLogResponseDto;
 import com.roome.domain.payment.dto.PaymentRequestDto;
 import com.roome.domain.payment.dto.PaymentResponseDto;
 import com.roome.domain.payment.dto.PaymentVerifyDto;
+import com.roome.domain.payment.dto.TossPaymentInfo;
 import com.roome.domain.payment.entity.Payment;
 import com.roome.domain.payment.entity.PaymentLog;
 import com.roome.domain.payment.entity.PaymentStatus;
@@ -126,7 +126,7 @@ public PaymentResponseDto verifyPayment(Long userId, PaymentVerifyDto verifyDto)
       throw new BusinessException(ErrorCode.PAYMENT_AMOUNT_MISMATCH);
     }
 
-    LocalDateTime approvedAt;
+    TossPaymentInfo tossInfo;
     try {
       // 응답 전문에는 카드 및 구매자 정보가 포함될 수 있어 body를 로깅 x
       ResponseEntity<String> response = tossPaymentClient.requestConfirm(verifyDto);
@@ -134,24 +134,18 @@ public PaymentResponseDto verifyPayment(Long userId, PaymentVerifyDto verifyDto)
         throw new BusinessException(ErrorCode.PAYMENT_VERIFICATION_FAILED);
       }
 
-      JsonNode jsonResponse = new ObjectMapper().readTree(response.getBody());
-      if (!"DONE".equals(jsonResponse.path("status").asText())) {
+      // confirm 응답을 파싱해 상태, 금액 검증 및 원장 메타데이터에 사용
+      tossInfo = TossPaymentClient.parsePaymentInfo(new ObjectMapper().readTree(response.getBody()));
+      if (!"DONE".equals(tossInfo.getStatus())) {
         log.warn("결제 상태가 DONE이 아님: orderId={}, status={}",
-            verifyDto.getOrderId(), jsonResponse.path("status").asText());
+            verifyDto.getOrderId(), tossInfo.getStatus());
         throw new BusinessException(ErrorCode.PAYMENT_VERIFICATION_FAILED);
       }
-
-      // 승인 결과의 원본인 confirm 응답으로 금액 검증
-      // confirm 응답 자체가 승인 사실의 신뢰 원천이므로 재조회는 지연만 늘리고 불일치 위험을 키울 수 있음
-      int approvedAmount = jsonResponse.path("totalAmount").asInt(-1);
-      if (approvedAmount != payment.getAmount()) {
+      if (tossInfo.getTotalAmount() != payment.getAmount()) {
         log.warn("승인 금액 불일치: orderId={}, 저장 금액={}, Toss 승인 금액={}",
-            verifyDto.getOrderId(), payment.getAmount(), approvedAmount);
+            verifyDto.getOrderId(), payment.getAmount(), tossInfo.getTotalAmount());
         throw new BusinessException(ErrorCode.PAYMENT_AMOUNT_MISMATCH);
       }
-
-      // Toss가 확정한 승인 시각을 원장에 기록하기 위해 추출 (없으면 null로 두고 완결 시 서버 시각으로 대체)
-      approvedAt = TossPaymentClient.parseTossDateTime(jsonResponse.path("approvedAt").asText(null));
     } catch (BusinessException e) {
       throw e;
     } catch (Exception e) {
@@ -160,7 +154,7 @@ public PaymentResponseDto verifyPayment(Long userId, PaymentVerifyDto verifyDto)
     }
 
     // 결제 완결 처리 (상태 변경 + 포인트 지급 + 로그 저장)
-    completePayment(payment, verifyDto.getPaymentKey(), approvedAt);
+    completePayment(payment, verifyDto.getPaymentKey(), tossInfo);
 
     log.info("결제 성공 및 포인트 지급 완료: orderId={}, userId={}, pointsAdded={}",
         verifyDto.getOrderId(), userId, payment.getPurchasedPoints());
@@ -181,14 +175,18 @@ private PaymentResponseDto toResponse(Payment payment) {
   // 승인이 확인된 결제를 완결 처리한다 (상태 변경 + 포인트 지급 + 로그 저장)
   // verifyPayment(사용자 콜백)와 PaymentReconciliationService(대사 배치)가 공유하는 단일 완결 경로
   @Transactional
-  public void completePayment(Payment payment, String paymentKey, LocalDateTime approvedAt) {
+  public void completePayment(Payment payment, String paymentKey, TossPaymentInfo tossInfo) {
     if (payment.getStatus() == PaymentStatus.SUCCESS) {
       log.warn("이미 완결된 결제 - 중복 완결 방지: orderId={}", payment.getOrderId());
       return;
     }
 
     // 승인 시각은 Toss가 확정한 값을 원장에 기록하고, 값이 없으면 서버 시각으로 대체
-    payment.markApproved(paymentKey, approvedAt != null ? approvedAt : LocalDateTime.now());
+    LocalDateTime approvedAt = tossInfo.getApprovedAt() != null
+        ? tossInfo.getApprovedAt() : LocalDateTime.now();
+    payment.markApproved(paymentKey, approvedAt);
+    // PG 승인 메타데이터를 원장에 기록
+    payment.applyPgDetails(tossInfo.getMethod(), tossInfo.getReceiptUrl(), tossInfo.getApproveNo());
 
     // Toss가 승인한 결제 금액(payment.amount)을 기준으로 카탈로그에서 지급 사유를 파생
     PointProduct product = PointProduct.findByPrice(payment.getAmount())
diff --git a/roome/src/main/java/com/roome/domain/payment/service/TossPaymentClient.java b/roome/src/main/java/com/roome/domain/payment/service/TossPaymentClient.java
index 4370197b..3d433081 100644
--- a/roome/src/main/java/com/roome/domain/payment/service/TossPaymentClient.java
+++ b/roome/src/main/java/com/roome/domain/payment/service/TossPaymentClient.java
@@ -115,13 +115,7 @@ public Optional<TossPaymentInfo> findPaymentByOrderId(String orderId) {
             );
 
             JsonNode json = objectMapper.readTree(response.getBody());
-            return Optional.of(TossPaymentInfo.builder()
-                    .paymentKey(json.path("paymentKey").asText(null))
-                    .status(json.path("status").asText(null))
-                    // 금액이 없으면 -1로 두어 어떤 결제 금액과도 일치하지 않게 함
-                    .totalAmount(json.path("totalAmount").asInt(-1))
-                    .approvedAt(parseTossDateTime(json.path("approvedAt").asText(null)))
-                    .build());
+            return Optional.of(parsePaymentInfo(json));
         } catch (HttpClientErrorException.NotFound e) {
             return Optional.empty();
         } catch (Exception e) {
@@ -130,6 +124,20 @@ public Optional<TossPaymentInfo> findPaymentByOrderId(String orderId) {
         }
     }
 
+    // Toss 결제 객체 JSON을 TossPaymentInfo로 파싱
+    public static TossPaymentInfo parsePaymentInfo(JsonNode json) {
+        return TossPaymentInfo.builder()
+                .paymentKey(json.path("paymentKey").asText(null))
+                .status(json.path("status").asText(null))
+                // 금액이 없으면 -1로 두어 어떤 결제 금액과도 일치하지 않게 함
+                .totalAmount(json.path("totalAmount").asInt(-1))
+                .approvedAt(parseTossDateTime(json.path("approvedAt").asText(null)))
+                .method(json.path("method").asText(null))
+                .receiptUrl(json.path("receipt").path("url").asText(null))
+                .approveNo(json.path("card").path("approveNo").asText(null))
+                .build();
+    }
+
     // Toss 결제 취소 요청
     public boolean cancelPayment(String paymentKey, String cancelReason, Integer cancelAmount) {
         String requestUrl = TOSS_API_URL + "/" + paymentKey + "/cancel";
diff --git a/roome/src/main/java/com/roome/domain/user/service/UserService.java b/roome/src/main/java/com/roome/domain/user/service/UserService.java
index 6c35cde7..b370c20b 100644
--- a/roome/src/main/java/com/roome/domain/user/service/UserService.java
+++ b/roome/src/main/java/com/roome/domain/user/service/UserService.java
@@ -14,6 +14,8 @@
 import com.roome.domain.mycd.entity.MyCd;
 import com.roome.domain.mycd.repository.MyCdCountRepository;
 import com.roome.domain.mycd.repository.MyCdRepository;
+import com.roome.domain.payment.entity.Payment;
+import com.roome.domain.payment.entity.PaymentLog;
 import com.roome.domain.payment.repository.PaymentLogRepository;
 import com.roome.domain.payment.repository.PaymentRepository;
 import com.roome.domain.point.repository.PointHistoryRepository;
@@ -233,12 +235,15 @@ private void deletePointData(Long userId) {
   }
 
   private void deletePaymentData(Long userId) {
-    // 결제 로그 삭제
-    paymentLogRepository.deleteByUserId(userId);
-    log.debug("[회원탈퇴] 결제 로그 삭제 완료: userId={}", userId);
+    // 전자상거래법상 대금결제 기록은 보존 의무가 있으므로 물리 삭제 x
+    // 개인 식별 참조(user)만 끊어 비식별 상태로 보존
+    List<Payment> payments = paymentRepository.findByUserId(userId);
+    payments.forEach(Payment::detachUser);
 
-    // 결제 정보 삭제
-    paymentRepository.deleteByUserId(userId);
-    log.debug("[회원탈퇴] 결제 정보 삭제 완료: userId={}", userId);
+    List<PaymentLog> paymentLogs = paymentLogRepository.findByUserId(userId);
+    paymentLogs.forEach(PaymentLog::detachUser);
+
+    log.debug("[회원탈퇴] 결제 기록 비식별화 보존 완료: 결제 {}건, 로그 {}건, userId={}",
+        payments.size(), paymentLogs.size(), userId);
   }
 }
\ No newline at end of file
diff --git a/roome/src/test/java/com/roome/domain/payment/service/PaymentReconciliationServiceTest.java b/roome/src/test/java/com/roome/domain/payment/service/PaymentReconciliationServiceTest.java
index 5f859be8..0c79d8d0 100644
--- a/roome/src/test/java/com/roome/domain/payment/service/PaymentReconciliationServiceTest.java
+++ b/roome/src/test/java/com/roome/domain/payment/service/PaymentReconciliationServiceTest.java
@@ -70,15 +70,16 @@ void reconcile_TossDone_CompletesPayment() {
     Payment payment = pendingPayment(1L, "order1");
     givenStalePayments(payment);
     when(paymentRepository.findById(1L)).thenReturn(Optional.of(payment));
-    LocalDateTime tossApprovedAt = LocalDateTime.of(2026, 7, 15, 10, 0);
-    when(tossPaymentClient.findPaymentByOrderId("order1"))
-        .thenReturn(Optional.of(new TossPaymentInfo("pk1", "DONE", 5_000, tossApprovedAt)));
+    TossPaymentInfo tossInfo = TossPaymentInfo.builder()
+        .paymentKey("pk1").status("DONE").totalAmount(5_000)
+        .approvedAt(LocalDateTime.of(2026, 7, 15, 10, 0)).build();
+    when(tossPaymentClient.findPaymentByOrderId("order1")).thenReturn(Optional.of(tossInfo));
 
     // when
     reconciliationService.reconcilePendingPayments();
 
-    // then: Toss가 확정한 승인 시각이 완결 처리로 그대로 전달되어야 한다
-    verify(paymentService).completePayment(payment, "pk1", tossApprovedAt);
+    // then: Toss 조회 정보가 완결 처리로 그대로 전달되어야 한다
+    verify(paymentService).completePayment(payment, "pk1", tossInfo);
   }
 
   @Test
@@ -89,7 +90,7 @@ void reconcile_AmountMismatch_LeftForManualReview() {
     givenStalePayments(payment);
     when(paymentRepository.findById(1L)).thenReturn(Optional.of(payment));
     when(tossPaymentClient.findPaymentByOrderId("order1"))
-        .thenReturn(Optional.of(new TossPaymentInfo("pk1", "DONE", 30_000, null)));
+        .thenReturn(Optional.of(new TossPaymentInfo("pk1", "DONE", 30_000, null, null, null, null)));
 
     // when
     reconciliationService.reconcilePendingPayments();
@@ -124,7 +125,7 @@ void reconcile_TossCanceled_MarksCanceled() {
     givenStalePayments(payment);
     when(paymentRepository.findById(1L)).thenReturn(Optional.of(payment));
     when(tossPaymentClient.findPaymentByOrderId("order1"))
-        .thenReturn(Optional.of(new TossPaymentInfo("pk1", "CANCELED", 5_000, null)));
+        .thenReturn(Optional.of(new TossPaymentInfo("pk1", "CANCELED", 5_000, null, null, null, null)));
 
     // when
     reconciliationService.reconcilePendingPayments();
@@ -144,7 +145,7 @@ void reconcile_AlreadyCompleted_Skipped() {
         .status(PaymentStatus.SUCCESS).build();
     when(paymentRepository.findById(1L)).thenReturn(Optional.of(completed));
     when(tossPaymentClient.findPaymentByOrderId("order1"))
-        .thenReturn(Optional.of(new TossPaymentInfo("pk1", "DONE", 5_000, null)));
+        .thenReturn(Optional.of(new TossPaymentInfo("pk1", "DONE", 5_000, null, null, null, null)));
 
     // when
     reconciliationService.reconcilePendingPayments();
@@ -164,7 +165,7 @@ void reconcile_OneFailure_DoesNotBlockOthers() {
     when(tossPaymentClient.findPaymentByOrderId("order1"))
         .thenThrow(new RuntimeException("Toss 조회 실패"));
     when(tossPaymentClient.findPaymentByOrderId("order2"))
-        .thenReturn(Optional.of(new TossPaymentInfo("pk2", "DONE", 5_000, null)));
+        .thenReturn(Optional.of(new TossPaymentInfo("pk2", "DONE", 5_000, null, null, null, null)));
     when(paymentRepository.findById(2L)).thenReturn(Optional.of(second));
 
     // when
diff --git a/roome/src/test/java/com/roome/domain/payment/service/PaymentServiceTest.java b/roome/src/test/java/com/roome/domain/payment/service/PaymentServiceTest.java
index b67361f5..781c181a 100644
--- a/roome/src/test/java/com/roome/domain/payment/service/PaymentServiceTest.java
+++ b/roome/src/test/java/com/roome/domain/payment/service/PaymentServiceTest.java
@@ -14,6 +14,7 @@
 import com.roome.domain.payment.dto.PaymentRequestDto;
 import com.roome.domain.payment.dto.PaymentResponseDto;
 import com.roome.domain.payment.dto.PaymentVerifyDto;
+import com.roome.domain.payment.dto.TossPaymentInfo;
 import com.roome.domain.payment.entity.Payment;
 import com.roome.domain.payment.entity.PaymentStatus;
 import com.roome.domain.payment.repository.PaymentLogRepository;
@@ -369,14 +370,21 @@ void completePayment_Success() {
         .build();
 
     LocalDateTime tossApprovedAt = LocalDateTime.of(2026, 7, 15, 10, 0);
+    TossPaymentInfo info = TossPaymentInfo.builder()
+        .paymentKey("pk123").status("DONE").totalAmount(5_000).approvedAt(tossApprovedAt)
+        .method("카드").receiptUrl("https://receipt/pk123").approveNo("00012345")
+        .build();
 
     // when
-    paymentService.completePayment(payment, "pk123", tossApprovedAt);
+    paymentService.completePayment(payment, "pk123", info);
 
-    // then: 승인 시각은 Toss가 확정한 값으로 기록된다
+    // then: 승인 시각·PG 메타데이터가 원장에 기록된다
     assertThat(payment.getStatus()).isEqualTo(PaymentStatus.SUCCESS);
     assertThat(payment.getPaymentKey()).isEqualTo("pk123");
     assertThat(payment.getApprovedAt()).isEqualTo(tossApprovedAt);
+    assertThat(payment.getMethod()).isEqualTo("카드");
+    assertThat(payment.getReceiptUrl()).isEqualTo("https://receipt/pk123");
+    assertThat(payment.getApproveNo()).isEqualTo("00012345");
     verify(pointService).earnPoints(testUser, PointReason.POINT_PURCHASE_550);
     verify(paymentLogRepository).save(any());
   }
@@ -393,8 +401,12 @@ void completePayment_NullApprovedAt_FallsBackToServerTime() {
         .status(PaymentStatus.PENDING)
         .build();
 
+    // Toss가 승인 시각을 주지 않은 경우 (approvedAt = null)
+    TossPaymentInfo info = TossPaymentInfo.builder()
+        .paymentKey("pk123").status("DONE").totalAmount(5_000).approvedAt(null).build();
+
     // when
-    paymentService.completePayment(payment, "pk123", null);
+    paymentService.completePayment(payment, "pk123", info);
 
     // then
     assertThat(payment.getStatus()).isEqualTo(PaymentStatus.SUCCESS);
@@ -408,7 +420,8 @@ void completePayment_AlreadyCompleted_NoDoubleEarn() {
     Payment payment = successPayment("pk123");
 
     // when
-    paymentService.completePayment(payment, "pk123", LocalDateTime.now());
+    paymentService.completePayment(payment, "pk123",
+        TossPaymentInfo.builder().paymentKey("pk123").status("DONE").totalAmount(5_000).build());
 
     // then
     verify(pointService, never()).earnPoints(any(), any());
diff --git a/roome/src/test/java/com/roome/domain/user/service/UserServiceTest.java b/roome/src/test/java/com/roome/domain/user/service/UserServiceTest.java
index dff3303e..d844cd80 100644
--- a/roome/src/test/java/com/roome/domain/user/service/UserServiceTest.java
+++ b/roome/src/test/java/com/roome/domain/user/service/UserServiceTest.java
@@ -23,14 +23,22 @@
 import com.roome.domain.mycd.entity.MyCd;
 import com.roome.domain.mycd.repository.MyCdCountRepository;
 import com.roome.domain.mycd.repository.MyCdRepository;
+import com.roome.domain.payment.entity.Payment;
+import com.roome.domain.payment.entity.PaymentLog;
+import com.roome.domain.payment.repository.PaymentLogRepository;
+import com.roome.domain.payment.repository.PaymentRepository;
 import com.roome.domain.point.repository.PointHistoryRepository;
 import com.roome.domain.point.repository.PointRepository;
+import com.roome.domain.recommendedUser.repository.RecommendedUserRepository;
 import com.roome.domain.room.entity.Room;
 import com.roome.domain.room.repository.RoomRepository;
+import com.roome.domain.room.repository.RoomThemeUnlockRepository;
 import com.roome.domain.user.entity.User;
 import com.roome.domain.user.repository.UserRepository;
+import com.roome.domain.userGenrePreference.repository.UserGenrePreferenceRepository;
 import com.roome.global.exception.BusinessException;
 import com.roome.global.exception.ErrorCode;
+import com.roome.global.service.RedisService;
 import java.util.Collections;
 import java.util.List;
 import java.util.Optional;
@@ -77,6 +85,18 @@ class UserServiceTest {
   private PointRepository pointRepository;
   @Mock
   private MyBookCountRepository myBookCountRepository; // 추가
+  @Mock
+  private PaymentRepository paymentRepository;
+  @Mock
+  private PaymentLogRepository paymentLogRepository;
+  @Mock
+  private RecommendedUserRepository recommendedUserRepository;
+  @Mock
+  private UserGenrePreferenceRepository userGenrePreferenceRepository;
+  @Mock
+  private RoomThemeUnlockRepository roomThemeUnlockRepository;
+  @Mock
+  private RedisService redisService;
 
   private static final Long USER_ID = 1L;
   private static final Long ROOM_ID = 1L;
@@ -111,10 +131,16 @@ void deleteUserSuccess() {
     when(furnitureRepository.findByRoomId(ROOM_ID)).thenReturn(furnitures);
     when(myBookRepository.findAllByUserId(USER_ID)).thenReturn(myBooks);
     when(myCdRepository.findByUserId(USER_ID)).thenReturn(myCds);
-    when(cdCommentRepository.findAllByUserId(USER_ID)).thenReturn(comments);
+    when(cdCommentRepository.findByMyCdIdIn(any())).thenReturn(comments);
     when(guestbookRepository.findAllByRoomOrUserId(testRoom, USER_ID)).thenReturn(guestbooks);
     when(housemateRepository.deleteByUserIdOrAddedId(USER_ID, USER_ID)).thenReturn(3);
 
+    // 결제 원장은 삭제하지 않고 user 참조만 끊어 보존
+    Payment payment = mock(Payment.class);
+    PaymentLog paymentLog = mock(PaymentLog.class);
+    when(paymentRepository.findByUserId(USER_ID)).thenReturn(List.of(payment));
+    when(paymentLogRepository.findByUserId(USER_ID)).thenReturn(List.of(paymentLog));
+
     // when
     userService.deleteUser(USER_ID);
 
@@ -130,6 +156,10 @@ void deleteUserSuccess() {
     }
     verify(roomRepository, times(1)).delete(testRoom);
     verify(userRepository, times(1)).delete(testUser);
+
+    // 결제 원장은 물리 삭제 대신 user 참조만 끊어 법적 보존
+    verify(payment, times(1)).detachUser();
+    verify(paymentLog, times(1)).detachUser();
   }
 
   @Test