diff --git a/backend/src/main/java/com/srsystem/controller/EmployeeController.java b/backend/src/main/java/com/srsystem/controller/EmployeeController.java
index a832407..ae4ca2a 100644
--- a/backend/src/main/java/com/srsystem/controller/EmployeeController.java
+++ b/backend/src/main/java/com/srsystem/controller/EmployeeController.java
@@ -237,6 +237,13 @@ public class EmployeeController {
         return ResponseEntity.ok(ApiResponse.ok("비상연락망이 삭제되었습니다", null));
     }
 
+    @Operation(summary = "승인자 목록 조회", description = "티켓 승인자로 지정 가능한 MANAGER/ADMIN 목록을 조회합니다")
+    @PreAuthorize("hasAnyRole('EMPLOYEE', 'MANAGER', 'ADMIN')")
+    @GetMapping("/approvers")
+    public ResponseEntity<ApiResponse<List<EmployeeSearchResult>>> getApprovers() {
+        return ResponseEntity.ok(ApiResponse.ok(employeeService.getApprovers()));
+    }
+
     @Operation(summary = "프로필 이미지 설정", description = "직원의 프로필 이미지 URL을 저장합니다")
     @PreAuthorize("hasAnyRole('EMPLOYEE', 'MANAGER', 'ADMIN')")
     @PutMapping("/{empId}/profile-image")
diff --git a/backend/src/main/java/com/srsystem/controller/TicketController.java b/backend/src/main/java/com/srsystem/controller/TicketController.java
index 0570c63..98d4cd8 100644
--- a/backend/src/main/java/com/srsystem/controller/TicketController.java
+++ b/backend/src/main/java/com/srsystem/controller/TicketController.java
@@ -110,6 +110,31 @@ public class TicketController {
         return ResponseEntity.ok(ApiResponse.ok("티켓이 삭제되었습니다", null));
     }
 
+    // ---- Approval ----
+
+    @Operation(summary = "결재 대기 티켓 조회", description = "내가 승인자/부승인자로 지정된 PENDING_APPROVAL 티켓 목록")
+    @PreAuthorize("hasAnyRole('MANAGER', 'ADMIN')")
+    @GetMapping("/pending")
+    public ResponseEntity<ApiResponse<List<IssueTicket>>> getPendingApprovals(@CurrentUser Employee currentUser) {
+        return ResponseEntity.ok(ApiResponse.ok(ticketService.getPendingApprovals(currentUser.getEmpId())));
+    }
+
+    @Operation(summary = "티켓 승인", description = "PENDING_APPROVAL 상태의 티켓을 승인합니다")
+    @PreAuthorize("hasAnyRole('MANAGER', 'ADMIN')")
+    @PostMapping("/{ticketId}/approve")
+    public ResponseEntity<ApiResponse<IssueTicket>> approveTicket(
+            @PathVariable Long ticketId, @CurrentUser Employee currentUser) {
+        return ResponseEntity.ok(ApiResponse.ok("승인되었습니다", ticketService.approveTicket(ticketId, currentUser.getEmpId())));
+    }
+
+    @Operation(summary = "티켓 반려", description = "PENDING_APPROVAL 상태의 티켓을 반려합니다")
+    @PreAuthorize("hasAnyRole('MANAGER', 'ADMIN')")
+    @PostMapping("/{ticketId}/reject")
+    public ResponseEntity<ApiResponse<IssueTicket>> rejectTicket(
+            @PathVariable Long ticketId, @RequestBody Map<String, String> body, @CurrentUser Employee currentUser) {
+        return ResponseEntity.ok(ApiResponse.ok("반려되었습니다", ticketService.rejectTicket(ticketId, currentUser.getEmpId(), body.get("reason"))));
+    }
+
     @Operation(summary = "댓글 목록 조회", description = "티켓의 댓글 목록을 조회합니다")
     @PreAuthorize("hasAnyRole('EMPLOYEE', 'MANAGER', 'ADMIN')")
     @GetMapping("/{ticketId}/comments")
diff --git a/backend/src/main/java/com/srsystem/dto/CreateTicketRequest.java b/backend/src/main/java/com/srsystem/dto/CreateTicketRequest.java
index 71bca91..574ba4f 100644
--- a/backend/src/main/java/com/srsystem/dto/CreateTicketRequest.java
+++ b/backend/src/main/java/com/srsystem/dto/CreateTicketRequest.java
@@ -13,6 +13,8 @@ public record CreateTicketRequest(
         @NotBlank String title,
         @NotBlank String description,
         @Nullable String attachmentUrl,
-        @Nullable String attachmentName
+        @Nullable String attachmentName,
+        @Nullable Long approverId,
+        @Nullable Long backupApproverId
 ) {
 }
diff --git a/backend/src/main/java/com/srsystem/dto/IssueTicket.java b/backend/src/main/java/com/srsystem/dto/IssueTicket.java
index 8ba7f32..64eecc6 100644
--- a/backend/src/main/java/com/srsystem/dto/IssueTicket.java
+++ b/backend/src/main/java/com/srsystem/dto/IssueTicket.java
@@ -22,6 +22,10 @@ public record IssueTicket(
         boolean slaWarnFlag,
         LocalDateTime createdAt,
         String attachmentUrl,
-        String attachmentName
+        String attachmentName,
+        Long approverId,
+        Long backupApproverId,
+        Long approvedBy,
+        LocalDateTime approvedAt
 ) {
 }
diff --git a/backend/src/main/java/com/srsystem/entity/Employee.java b/backend/src/main/java/com/srsystem/entity/Employee.java
index 1171e66..f2db286 100644
--- a/backend/src/main/java/com/srsystem/entity/Employee.java
+++ b/backend/src/main/java/com/srsystem/entity/Employee.java
@@ -77,6 +77,12 @@ public class Employee extends BaseEntity {
     @Column(name = "school_name", length = 200)
     private String schoolName;
 
+    @Column(name = "manager_id")
+    private Long managerId;
+
+    @Column(name = "backup_manager_id")
+    private Long backupManagerId;
+
     @Column(name = "position", length = 50)
     private String position;
 
diff --git a/backend/src/main/java/com/srsystem/entity/Ticket.java b/backend/src/main/java/com/srsystem/entity/Ticket.java
index d15adb5..b02a2d3 100644
--- a/backend/src/main/java/com/srsystem/entity/Ticket.java
+++ b/backend/src/main/java/com/srsystem/entity/Ticket.java
@@ -72,6 +72,18 @@ public class Ticket extends BaseEntity {
     @Column(name = "attachment_name", length = 255)
     private String attachmentName;
 
+    @Column(name = "approver_id")
+    private Long approverId;
+
+    @Column(name = "backup_approver_id")
+    private Long backupApproverId;
+
+    @Column(name = "approved_by")
+    private Long approvedBy;
+
+    @Column(name = "approved_at")
+    private LocalDateTime approvedAt;
+
     @Column(name = "sla_warn_flag", nullable = false, length = 1)
     private char slaWarnFlag = 'N';
 }
diff --git a/backend/src/main/java/com/srsystem/entity/enums/TicketStatus.java b/backend/src/main/java/com/srsystem/entity/enums/TicketStatus.java
index 8ab0cb4..319cdc3 100644
--- a/backend/src/main/java/com/srsystem/entity/enums/TicketStatus.java
+++ b/backend/src/main/java/com/srsystem/entity/enums/TicketStatus.java
@@ -5,5 +5,8 @@ public enum TicketStatus {
     ASSIGNED,
     IN_PROGRESS,
     RESOLVED,
-    CLOSED
+    CLOSED,
+    PENDING_APPROVAL,
+    APPROVED,
+    REJECTED
 }
diff --git a/backend/src/main/java/com/srsystem/exception/ErrorCode.java b/backend/src/main/java/com/srsystem/exception/ErrorCode.java
index 2cc582a..d9cf3bb 100644
--- a/backend/src/main/java/com/srsystem/exception/ErrorCode.java
+++ b/backend/src/main/java/com/srsystem/exception/ErrorCode.java
@@ -26,7 +26,8 @@ public enum ErrorCode {
     CODE_NOT_FOUND(HttpStatus.NOT_FOUND, "COD_ERR_001", "공통코드를 찾을 수 없습니다"),
     DUPLICATE_GROUP_CODE(HttpStatus.CONFLICT, "COD_ERR_002", "이미 존재하는 그룹 코드입니다"),
     GROUP_HAS_CODES(HttpStatus.BAD_REQUEST, "COD_ERR_003", "그룹에 속한 코드가 있어 삭제할 수 없습니다"),
-    PLAN_NOT_FOUND(HttpStatus.NOT_FOUND, "PLN_ERR_001", "주간 계획을 찾을 수 없습니다");
+    PLAN_NOT_FOUND(HttpStatus.NOT_FOUND, "PLN_ERR_001", "주간 계획을 찾을 수 없습니다"),
+    INVALID_STATUS(HttpStatus.BAD_REQUEST, "TCK_ERR_004", "처리할 수 없는 상태입니다");
 
     private final HttpStatus httpStatus;
     private final String errorCode;
diff --git a/backend/src/main/java/com/srsystem/repository/EmployeeRepository.java b/backend/src/main/java/com/srsystem/repository/EmployeeRepository.java
index 3e6bc67..f31bbd2 100644
--- a/backend/src/main/java/com/srsystem/repository/EmployeeRepository.java
+++ b/backend/src/main/java/com/srsystem/repository/EmployeeRepository.java
@@ -2,6 +2,7 @@ package com.srsystem.repository;
 
 import com.srsystem.entity.Employee;
 import com.srsystem.entity.enums.EmpStatus;
+import com.srsystem.entity.enums.RoleCode;
 import org.springframework.data.domain.Page;
 import org.springframework.data.domain.Pageable;
 import org.springframework.data.jpa.repository.JpaRepository;
@@ -19,4 +20,5 @@ public interface EmployeeRepository extends JpaRepository<Employee, Long> {
     Optional<Employee> findByEmail(String email);
     List<Employee> findByNameContainingIgnoreCase(String name);
     Page<Employee> findByEmpStatus(EmpStatus status, Pageable pageable);
+    List<Employee> findByRoleCodeIn(List<RoleCode> roleCodes);
 }
diff --git a/backend/src/main/java/com/srsystem/repository/TicketRepository.java b/backend/src/main/java/com/srsystem/repository/TicketRepository.java
index f7e7c67..8ef4f3f 100644
--- a/backend/src/main/java/com/srsystem/repository/TicketRepository.java
+++ b/backend/src/main/java/com/srsystem/repository/TicketRepository.java
@@ -5,6 +5,8 @@ import com.srsystem.entity.enums.TicketStatus;
 import org.springframework.data.domain.Page;
 import org.springframework.data.domain.Pageable;
 import org.springframework.data.jpa.repository.JpaRepository;
+import org.springframework.data.jpa.repository.Query;
+import org.springframework.data.repository.query.Param;
 import org.springframework.stereotype.Repository;
 
 import java.time.LocalDateTime;
@@ -20,4 +22,6 @@ public interface TicketRepository extends JpaRepository<Ticket, Long> {
     List<Ticket> findByRequester_EmpIdAndStatusAndResolvedAtBetween(Long requesterId, TicketStatus status, LocalDateTime start, LocalDateTime end);
     List<Ticket> findByRequester_EmpIdAndDueDateBetween(Long requesterId, LocalDateTime start, LocalDateTime end);
     List<Ticket> findByDueDateBetween(LocalDateTime start, LocalDateTime end);
+    @Query("SELECT t FROM Ticket t WHERE t.status IN :statuses AND (t.approverId = :approverId OR t.backupApproverId = :approverId)")
+    List<Ticket> findByStatusInAndApproverIdOrBackupApproverId(@Param("statuses") List<TicketStatus> statuses, @Param("approverId") Long approverId);
 }
diff --git a/backend/src/main/java/com/srsystem/service/EmployeeService.java b/backend/src/main/java/com/srsystem/service/EmployeeService.java
index fb36d3c..2036c74 100644
--- a/backend/src/main/java/com/srsystem/service/EmployeeService.java
+++ b/backend/src/main/java/com/srsystem/service/EmployeeService.java
@@ -65,6 +65,11 @@ public class EmployeeService {
         return results;
     }
 
+    public List<EmployeeSearchResult> getApprovers() {
+        return employeeRepository.findByRoleCodeIn(List.of(RoleCode.MANAGER, RoleCode.ADMIN))
+                .stream().map(this::toSearchResult).toList();
+    }
+
     private EmployeeSearchResult toSearchResult(Employee e) {
         return new EmployeeSearchResult(
                 e.getEmpId(),
@@ -107,6 +112,8 @@ public class EmployeeService {
         employee.setProfileImage(updateRequest.getProfileImage());
         employee.setSchoolName(updateRequest.getSchoolName());
         employee.setPosition(updateRequest.getPosition());
+        employee.setManagerId(updateRequest.getManagerId());
+        employee.setBackupManagerId(updateRequest.getBackupManagerId());
 
         return employee;
     }
diff --git a/backend/src/main/java/com/srsystem/service/TicketService.java b/backend/src/main/java/com/srsystem/service/TicketService.java
index 6970449..3cfc915 100644
--- a/backend/src/main/java/com/srsystem/service/TicketService.java
+++ b/backend/src/main/java/com/srsystem/service/TicketService.java
@@ -59,13 +59,20 @@ public class TicketService {
         Employee requester = employeeRepository.findById(requesterId)
                 .orElseThrow(() -> new BusinessException(ErrorCode.EMPLOYEE_NOT_FOUND));
         
+        boolean needsApproval = switch (request.category()) {
+            case VACATION, EXPENSE, EQUIPMENT_REQUEST, GENERAL -> true;
+            default -> false;
+        };
+
+        TicketStatus initialStatus = needsApproval ? TicketStatus.PENDING_APPROVAL : TicketStatus.OPEN;
+
         Ticket.TicketBuilder builder = Ticket.builder()
                 .requester(requester)
                 .category(request.category())
                 .priority(request.priority())
                 .title(request.title())
                 .description(request.description())
-                .status(TicketStatus.OPEN)
+                .status(initialStatus)
                 .slaWarnFlag('N')
                 .attachmentUrl(request.attachmentUrl())
                 .attachmentName(request.attachmentName());
@@ -76,6 +83,15 @@ public class TicketService {
             builder.project(project);
         }
 
+        if (needsApproval) {
+            Long approverId = request.approverId() != null ? request.approverId() : requester.getManagerId();
+            builder.approverId(approverId);
+            Long backupId = request.backupApproverId() != null ? request.backupApproverId() : requester.getBackupManagerId();
+            if (backupId != null && !backupId.equals(approverId)) {
+                builder.backupApproverId(backupId);
+            }
+        }
+
         Ticket saved = ticketRepository.save(builder.build());
         return toIssueTicket(saved);
     }
@@ -185,6 +201,39 @@ public class TicketService {
         ticketRepository.delete(ticket);
     }
 
+    public List<IssueTicket> getPendingApprovals(Long approverId) {
+        List<TicketStatus> statuses = List.of(TicketStatus.PENDING_APPROVAL);
+        List<Ticket> tickets = ticketRepository.findByStatusInAndApproverIdOrBackupApproverId(statuses, approverId);
+        return tickets.stream().map(this::toIssueTicket).toList();
+    }
+
+    @Transactional
+    public IssueTicket approveTicket(Long ticketId, Long approverId) {
+        Ticket ticket = ticketRepository.findById(ticketId)
+                .orElseThrow(() -> new BusinessException(ErrorCode.TICKET_NOT_FOUND));
+        if (ticket.getStatus() != TicketStatus.PENDING_APPROVAL) {
+            throw new BusinessException(ErrorCode.INVALID_STATUS);
+        }
+        ticket.setStatus(TicketStatus.APPROVED);
+        ticket.setApprovedBy(approverId);
+        ticket.setApprovedAt(LocalDateTime.now());
+        return toIssueTicket(ticketRepository.save(ticket));
+    }
+
+    @Transactional
+    public IssueTicket rejectTicket(Long ticketId, Long approverId, String reason) {
+        Ticket ticket = ticketRepository.findById(ticketId)
+                .orElseThrow(() -> new BusinessException(ErrorCode.TICKET_NOT_FOUND));
+        if (ticket.getStatus() != TicketStatus.PENDING_APPROVAL) {
+            throw new BusinessException(ErrorCode.INVALID_STATUS);
+        }
+        ticket.setStatus(TicketStatus.REJECTED);
+        ticket.setResolutionNote(reason);
+        ticket.setApprovedBy(approverId);
+        ticket.setApprovedAt(LocalDateTime.now());
+        return toIssueTicket(ticketRepository.save(ticket));
+    }
+
     private IssueTicket toIssueTicket(Ticket ticket) {
         return new IssueTicket(
                 ticket.getTicketId(),
@@ -202,7 +251,11 @@ public class TicketService {
                 ticket.getSlaWarnFlag() == 'Y',
                 ticket.getCreatedAt(),
                 ticket.getAttachmentUrl(),
-                ticket.getAttachmentName()
+                ticket.getAttachmentName(),
+                ticket.getApproverId(),
+                ticket.getBackupApproverId(),
+                ticket.getApprovedBy(),
+                ticket.getApprovedAt()
         );
     }
 }
diff --git a/backend/src/main/resources/db/migration/V21__add_approval.sql b/backend/src/main/resources/db/migration/V21__add_approval.sql
new file mode 100644
index 0000000..7f1c2bc
--- /dev/null
+++ b/backend/src/main/resources/db/migration/V21__add_approval.sql
@@ -0,0 +1,11 @@
+ALTER TABLE tb_employee ADD COLUMN manager_id BIGINT REFERENCES tb_employee(id);
+ALTER TABLE tb_employee ADD COLUMN backup_manager_id BIGINT REFERENCES tb_employee(id);
+
+ALTER TABLE tb_ticket ADD COLUMN approver_id BIGINT REFERENCES tb_employee(id);
+ALTER TABLE tb_ticket ADD COLUMN backup_approver_id BIGINT REFERENCES tb_employee(id);
+ALTER TABLE tb_ticket ADD COLUMN approved_by BIGINT REFERENCES tb_employee(id);
+ALTER TABLE tb_ticket ADD COLUMN approved_at TIMESTAMP;
+
+ALTER TABLE tb_ticket DROP CONSTRAINT IF EXISTS tb_ticket_status_check;
+ALTER TABLE tb_ticket ADD CONSTRAINT tb_ticket_status_check
+    CHECK (status IN ('OPEN','ASSIGNED','IN_PROGRESS','RESOLVED','CLOSED','PENDING_APPROVAL','APPROVED','REJECTED'));
diff --git a/src/app/(main)/issues/[id]/page.tsx b/src/app/(main)/issues/[id]/page.tsx
index cb8849b..6f4b19c 100644
--- a/src/app/(main)/issues/[id]/page.tsx
+++ b/src/app/(main)/issues/[id]/page.tsx
@@ -4,18 +4,26 @@ import React, { useState, useEffect } from 'react';
 import { ChevronLeft, Clock, User, MessageSquare, Paperclip, Send, CheckCircle2, ArrowRight } from 'lucide-react';
 import Link from 'next/link';
 import ticketService from '@/services/ticketService';
+import apiClient from '@/services/apiClient';
+import { useAuthStore } from '@/stores';
 import type { IssueTicket, TicketComment } from '@/types';
 
 const statusFlow = ['OPEN', 'ASSIGNED', 'IN_PROGRESS', 'RESOLVED', 'CLOSED'];
+const approvalStatuses = ['PENDING_APPROVAL', 'APPROVED', 'REJECTED'];
+
 const statusColor: Record<string, string> = {
   OPEN: 'bg-status-open-bg text-status-open-text',
   ASSIGNED: 'bg-status-pending-bg text-status-pending-text',
   IN_PROGRESS: 'bg-status-pending-bg text-status-pending-text',
   RESOLVED: 'bg-status-resolved-bg text-status-resolved-text',
   CLOSED: 'bg-gray-100 text-text-muted',
+  PENDING_APPROVAL: 'bg-amber-50 text-amber-700',
+  APPROVED: 'bg-emerald-50 text-emerald-700',
+  REJECTED: 'bg-red-50 text-red-700',
 };
 const statusLabel: Record<string, string> = {
   OPEN: 'Open', ASSIGNED: 'Assigned', IN_PROGRESS: 'In Progress', RESOLVED: 'Resolved', CLOSED: 'Closed',
+  PENDING_APPROVAL: '결재 대기', APPROVED: '승인 완료', REJECTED: '반려',
 };
 
 const categoryLabel: Record<string, string> = {
@@ -41,10 +49,16 @@ export default function IssueDetailPage({ params }: { params: Promise<{ id: stri
   const ticketId = parseInt(resolvedParams.id);
   const [ticket, setTicket] = useState<IssueTicket | null>(null);
   const [comments, setComments] = useState<TicketComment[]>([]);
-  const [newComment, setNewComment] = useState('');
   const [status, setStatus] = useState('OPEN');
   const [loading, setLoading] = useState(true);
 
+  const [newComment, setNewComment] = useState('');
+
+  const [showRejectDialog, setShowRejectDialog] = useState(false);
+  const [rejectReason, setRejectReason] = useState('');
+
+  const user = useAuthStore((s) => s.user);
+
   useEffect(() => {
     Promise.all([
       ticketService.getTicket(ticketId),
@@ -80,6 +94,24 @@ export default function IssueDetailPage({ params }: { params: Promise<{ id: stri
     } catch { alert('댓글 등록 실패'); }
   };
 
+  const handleApprove = async () => {
+    try {
+      const res: any = await apiClient.post(`/tickets/${ticketId}/approve`);
+      if (res.success) setTicket(res.data);
+    } catch (err: any) { alert(err.message || '승인 실패'); }
+  };
+
+  const handleReject = async () => {
+    try {
+      const res: any = await apiClient.post(`/tickets/${ticketId}/reject`, { reason: rejectReason });
+      if (res.success) {
+        setTicket(res.data);
+        setShowRejectDialog(false);
+        setRejectReason('');
+      }
+    } catch (err: any) { alert(err.message || '반려 실패'); }
+  };
+
   if (loading) return <div className="flex items-center justify-center h-screen text-text-muted text-sm">Loading...</div>;
   if (!ticket) return <div className="flex items-center justify-center h-screen text-text-muted text-sm">Ticket not found</div>;
 
@@ -133,6 +165,24 @@ export default function IssueDetailPage({ params }: { params: Promise<{ id: stri
                 </div>
               )}
 
+              {ticket.status === 'PENDING_APPROVAL' && (
+                <div className="bg-amber-50 border border-amber-200 rounded-xl px-4 py-3 text-sm">
+                  <p className="font-semibold text-amber-800">⏳ 결재 대기</p>
+                  <p className="text-amber-700 mt-1">승인자가 검토 중입니다.</p>
+                </div>
+              )}
+              {ticket.status === 'APPROVED' && (
+                <div className="bg-emerald-50 border border-emerald-200 rounded-xl px-4 py-3 text-sm">
+                  <p className="font-semibold text-emerald-800">✅ 승인 완료</p>
+                </div>
+              )}
+              {ticket.status === 'REJECTED' && (
+                <div className="bg-red-50 border border-red-200 rounded-xl px-4 py-3 text-sm">
+                  <p className="font-semibold text-red-800">❌ 반려</p>
+                  {ticket.resolutionNote && <p className="text-red-700 mt-1">사유: {ticket.resolutionNote}</p>}
+                </div>
+              )}
+
               {ticket.category === 'VACATION' && (
                 <div className="bg-amber-50 border border-amber-200 rounded-xl px-4 py-3 text-sm">
                   <p className="font-semibold text-amber-800">휴가 신청</p>
@@ -229,6 +279,20 @@ export default function IssueDetailPage({ params }: { params: Promise<{ id: stri
               </div>
             </div>
 
+            {ticket.status === 'PENDING_APPROVAL' && user?.roleCode !== 'EMPLOYEE' && (
+              <div className="bg-surface rounded-2xl border border-border p-4 sm:p-5">
+                <h4 className="text-xs font-semibold text-text-muted uppercase tracking-wider mb-4">결재 처리</h4>
+                <div className="space-y-2">
+                  <button onClick={handleApprove} className="w-full bg-emerald-500 text-white px-4 py-2 rounded-xl text-sm font-semibold hover:bg-emerald-600 transition-colors">
+                    ✅ Approve
+                  </button>
+                  <button onClick={() => setShowRejectDialog(true)} className="w-full bg-red-50 text-red-700 border border-red-200 px-4 py-2 rounded-xl text-sm font-semibold hover:bg-red-100 transition-colors">
+                    ❌ Reject
+                  </button>
+                </div>
+              </div>
+            )}
+
             <div className="bg-surface rounded-2xl border border-border p-4 sm:p-5">
               <h4 className="text-xs font-semibold text-text-muted uppercase tracking-wider mb-4">Progress</h4>
               <div className="space-y-3">
@@ -257,6 +321,25 @@ export default function IssueDetailPage({ params }: { params: Promise<{ id: stri
           </div>
         </div>
       </div>
+
+      {showRejectDialog && (
+        <div className="fixed inset-0 z-50 flex items-center justify-center bg-black/40 backdrop-blur-sm">
+          <div className="bg-white rounded-2xl shadow-xl max-w-sm w-full mx-4 p-6">
+            <h3 className="text-lg font-bold mb-1">반려 사유</h3>
+            <textarea
+              value={rejectReason}
+              onChange={(e) => setRejectReason(e.target.value)}
+              rows={3}
+              className="w-full px-3 py-2 border border-border rounded-lg text-sm mt-3 mb-4 focus:outline-none focus:ring-2 focus:ring-red-400"
+              placeholder="반려 사유를 입력하세요"
+            />
+            <div className="flex gap-3">
+              <button onClick={() => setShowRejectDialog(false)} className="flex-1 px-4 py-2 rounded-xl border border-border text-sm hover:bg-gray-50 transition-colors">취소</button>
+              <button onClick={handleReject} disabled={!rejectReason.trim()} className="flex-1 px-4 py-2 rounded-xl bg-red-500 text-white text-sm font-semibold hover:bg-red-600 disabled:opacity-50 disabled:cursor-not-allowed transition-colors">반려</button>
+            </div>
+          </div>
+        </div>
+      )}
     </div>
   );
 }
diff --git a/src/app/(main)/issues/page.tsx b/src/app/(main)/issues/page.tsx
index e553c58..875b62a 100644
--- a/src/app/(main)/issues/page.tsx
+++ b/src/app/(main)/issues/page.tsx
@@ -1,7 +1,7 @@
 'use client';
 
 import React, { useState, useEffect, useMemo } from 'react';
-import { Search, Plus, X } from 'lucide-react';
+import { Search, Plus, X, ListChecks } from 'lucide-react';
 import Link from 'next/link';
 import { useRouter, useSearchParams } from 'next/navigation';
 import TicketCard from '@/components/issues/KanbanBoard';
@@ -15,6 +15,9 @@ const columns = [
   { key: 'OPEN', label: 'Open', color: 'bg-status-open-text' },
   { key: 'ASSIGNED', label: 'Assigned', color: 'bg-status-pending-text' },
   { key: 'IN_PROGRESS', label: 'In Progress', color: 'bg-status-pending-text' },
+  { key: 'PENDING_APPROVAL', label: 'Pending Approval', color: 'bg-amber-500' },
+  { key: 'APPROVED', label: 'Approved', color: 'bg-emerald-500' },
+  { key: 'REJECTED', label: 'Rejected', color: 'bg-red-500' },
   { key: 'DONE', label: 'Done', color: 'bg-status-resolved-text' },
 ];
 
@@ -28,6 +31,7 @@ function CreateTicketModal({ onClose, onSuccess }: { onClose: () => void; onSucc
   });
   const [extraFields, setExtraFields] = useState<Record<string, string>>({});
   const [projects, setProjects] = useState<Project[]>([]);
+  const [approvers, setApprovers] = useState<{empId: number; name: string; email: string}[]>([]);
   const [submitting, setSubmitting] = useState(false);
   const [fieldErrors, setFieldErrors] = useState<Record<string, string>>({});
 
@@ -35,6 +39,9 @@ function CreateTicketModal({ onClose, onSuccess }: { onClose: () => void; onSucc
     apiClient.get<{ success: boolean; data: Project[] }>('/projects')
       .then((res) => setProjects(res.data))
       .catch(console.error);
+    apiClient.get<{ success: boolean; data: {empId: number; name: string; email: string}[] }>('/employees/approvers')
+      .then((res) => setApprovers(res.data))
+      .catch(console.error);
   }, []);
 
   const updateField = (field: string, value: string) => {
@@ -59,6 +66,8 @@ function CreateTicketModal({ onClose, onSuccess }: { onClose: () => void; onSucc
     }
   };
 
+  const needsApprover = ['VACATION', 'EXPENSE', 'EQUIPMENT_REQUEST', 'GENERAL'].includes(formData.category);
+
   const handleSubmit = async (e: React.FormEvent) => {
     e.preventDefault();
     const errors: Record<string, string> = {};
@@ -77,6 +86,9 @@ function CreateTicketModal({ onClose, onSuccess }: { onClose: () => void; onSucc
       if (!extraFields.equipmentType?.trim()) errors.equipmentType = '장비 유형을 입력해주세요';
       if (!extraFields.urgency) errors.urgency = '긴급도를 선택해주세요';
     }
+    if (needsApprover && !extraFields.approverId) {
+      errors.approverId = '승인자를 선택해주세요';
+    }
 
     if (Object.keys(errors).length > 0) {
       setFieldErrors(errors);
@@ -111,6 +123,8 @@ function CreateTicketModal({ onClose, onSuccess }: { onClose: () => void; onSucc
         projectId: formData.projectId ? parseInt(formData.projectId) : undefined,
         attachmentUrl: extraFields.receiptUrl || undefined,
         attachmentName: extraFields.receiptName || undefined,
+        approverId: extraFields.approverId ? parseInt(extraFields.approverId) : undefined,
+        backupApproverId: extraFields.backupApproverId ? parseInt(extraFields.backupApproverId) : undefined,
       });
       onSuccess();
       onClose();
@@ -175,6 +189,8 @@ function CreateTicketModal({ onClose, onSuccess }: { onClose: () => void; onSucc
                     delete next.amount;
                     delete next.equipmentType;
                     delete next.urgency;
+                    delete next.approverId;
+                    delete next.backupApproverId;
                     return next;
                   });
                 }}
@@ -337,6 +353,41 @@ function CreateTicketModal({ onClose, onSuccess }: { onClose: () => void; onSucc
             </div>
           )}
 
+          {/* Approver dropdowns for VACATION/EXPENSE/EQUIPMENT_REQUEST/GENERAL */}
+          {needsApprover && (
+            <div className="grid grid-cols-2 gap-4">
+              <div>
+                <label className="block text-sm font-medium text-text-main mb-1.5">승인자 (사수) <span className="text-red-500">*</span></label>
+                <select
+                  value={extraFields.approverId || ''}
+                  onChange={(e) => updateExtraField('approverId', e.target.value)}
+                  className={`w-full px-3 py-2.5 border rounded-lg text-sm bg-white focus:outline-none focus:ring-2 focus:ring-primary ${
+                    fieldErrors.approverId ? 'border-error' : 'border-border'
+                  }`}
+                >
+                  <option value="">선택하세요</option>
+                  {approvers.map((a) => (
+                    <option key={a.empId} value={a.empId}>{a.name}</option>
+                  ))}
+                </select>
+                {renderFieldError('approverId')}
+              </div>
+              <div>
+                <label className="block text-sm font-medium text-text-main mb-1.5">부승인자 (부사수, 선택)</label>
+                <select
+                  value={extraFields.backupApproverId || ''}
+                  onChange={(e) => updateExtraField('backupApproverId', e.target.value)}
+                  className="w-full px-3 py-2.5 border border-border rounded-lg text-sm bg-white focus:outline-none focus:ring-2 focus:ring-primary"
+                >
+                  <option value="">선택 안 함</option>
+                  {approvers.map((a) => (
+                    <option key={a.empId} value={a.empId}>{a.name}</option>
+                  ))}
+                </select>
+              </div>
+            </div>
+          )}
+
           <div>
             <label className="block text-sm font-medium text-text-main mb-1.5">
               Description <span className="text-red-500">*</span>
@@ -385,6 +436,10 @@ export default function IssuesPage() {
   const [filterPriority, setFilterPriority] = useState('ALL');
   const [showCreateModal, setShowCreateModal] = useState(false);
   const [mobileColumn, setMobileColumn] = useState<string>(columns[0].key);
+  const [approvalMode, setApprovalMode] = useState(false);
+  const [pendingTickets, setPendingTickets] = useState<IssueTicket[]>([]);
+  const [pendingLoading, setPendingLoading] = useState(false);
+  const [userRole, setUserRole] = useState<string>('');
 
   const { codes: priorities } = useCommonCodes('TICKET_PRIORITY');
   const { codes: categories } = useCommonCodes('TICKET_CATEGORY');
@@ -394,6 +449,23 @@ export default function IssuesPage() {
     if (q) setSearchKeyword(q);
   }, [searchParams]);
 
+  // Fetch user role on mount
+  useEffect(() => {
+    const storedRole = localStorage.getItem('userRole');
+    if (storedRole) setUserRole(storedRole);
+  }, []);
+
+  // Fetch pending approvals when approvalMode toggles on
+  useEffect(() => {
+    if (approvalMode) {
+      setPendingLoading(true);
+      apiClient.get<{ success: boolean; data: IssueTicket[] }>('/tickets/pending')
+        .then((res) => setPendingTickets(res.data))
+        .catch(console.error)
+        .finally(() => setPendingLoading(false));
+    }
+  }, [approvalMode]);
+
   useEffect(() => {
     ticketService.getTickets({ size: 100 }).then((res) => {
       setTickets(res.data.content);
@@ -433,6 +505,8 @@ export default function IssuesPage() {
     }
   }, [grouped]);
 
+  const isManager = userRole === 'MANAGER' || userRole === 'ADMIN';
+
   return (
     <div className="p-4 sm:p-6 lg:p-8">
       <div className="max-w-7xl mx-auto">
@@ -442,6 +516,20 @@ export default function IssuesPage() {
             <p className="text-text-muted text-sm mt-0.5">Track and manage field support requests</p>
           </div>
           <div className="flex flex-wrap items-center gap-2 w-full sm:w-auto">
+            {/* Approval mode toggle — only for MANAGER/ADMIN */}
+            {isManager && (
+              <button
+                onClick={() => setApprovalMode(!approvalMode)}
+                className={`flex items-center space-x-2 px-4 py-2.5 text-sm font-medium rounded-lg transition-colors flex-1 sm:flex-none justify-center ${
+                  approvalMode
+                    ? 'bg-amber-500 text-white hover:bg-amber-600'
+                    : 'bg-white border border-border text-text-main hover:bg-surface-container'
+                }`}
+              >
+                <ListChecks className="w-4 h-4" />
+                <span>{approvalMode ? 'All Tickets' : 'Pending Approvals'}</span>
+              </button>
+            )}
             <button
               onClick={() => setShowCreateModal(true)}
               className="flex items-center space-x-2 px-4 py-2.5 bg-primary text-white text-sm font-medium rounded-lg hover:opacity-90 transition-opacity flex-1 sm:flex-none justify-center"
@@ -477,80 +565,120 @@ export default function IssuesPage() {
           />
         </div>
 
-        {loading ? (
-          <div className="flex items-center justify-center h-64 text-text-muted text-sm">Loading tickets...</div>
-        ) : (
-          <>
-            {/* Mobile: column selector */}
-            <div className="md:hidden mb-4">
-              <select
-                value={mobileColumn}
-                onChange={(e) => setMobileColumn(e.target.value)}
-                className="w-full px-4 py-2.5 rounded-xl bg-white border border-border text-sm"
-              >
-                {columns.map((col) => (
-                  <option key={col.key} value={col.key}>
-                    {col.label} ({grouped[col.key]?.length || 0})
-                  </option>
+        {/* Approval Mode View */}
+        {approvalMode ? (
+          <div>
+            <h3 className="font-outfit text-lg font-semibold text-text-main mb-4">Pending Approvals ({pendingTickets.length})</h3>
+            {pendingLoading ? (
+              <div className="flex items-center justify-center h-48 text-text-muted text-sm">Loading pending approvals...</div>
+            ) : pendingTickets.length === 0 ? (
+              <div className="flex items-center justify-center h-48 text-text-muted text-sm bg-gray-50/30 rounded-2xl">
+                No pending approvals
+              </div>
+            ) : (
+              <div className="space-y-3">
+                {pendingTickets.map((ticket) => (
+                  <Link key={ticket.ticketId} href={`/issues/${ticket.ticketId}`}>
+                    <div className="bg-white border border-border rounded-xl p-4 hover:bg-surface-container-low transition-colors cursor-pointer">
+                      <div className="flex items-center justify-between">
+                        <div className="flex items-center gap-3">
+                          <span className="text-xs font-mono text-text-muted">#{ticket.ticketId}</span>
+                          <span className="font-medium text-text-main">{ticket.title}</span>
+                        </div>
+                        <div className="flex items-center gap-2">
+                          <span className="text-xs text-text-muted">{ticket.requesterName}</span>
+                          <span className={`px-2 py-0.5 rounded-full text-xs font-medium ${
+                            ticket.priority === 'CRITICAL' ? 'bg-status-critical-bg text-status-critical' :
+                            ticket.priority === 'HIGH' ? 'bg-amber-50 text-amber-700' :
+                            'bg-gray-100 text-gray-600'
+                          }`}>
+                            {ticket.priority}
+                          </span>
+                        </div>
+                      </div>
+                    </div>
+                  </Link>
                 ))}
-              </select>
-            </div>
+              </div>
+            )}
+          </div>
+        ) : (
+          /* Kanban View */
+          loading ? (
+            <div className="flex items-center justify-center h-64 text-text-muted text-sm">Loading tickets...</div>
+          ) : (
+            <>
+              {/* Mobile: column selector */}
+              <div className="md:hidden mb-4">
+                <select
+                  value={mobileColumn}
+                  onChange={(e) => setMobileColumn(e.target.value)}
+                  className="w-full px-4 py-2.5 rounded-xl bg-white border border-border text-sm"
+                >
+                  {columns.map((col) => (
+                    <option key={col.key} value={col.key}>
+                      {col.label} ({grouped[col.key]?.length || 0})
+                    </option>
+                  ))}
+                </select>
+              </div>
 
-            {/* Desktop: all columns */}
-            <div className="hidden md:flex gap-4 overflow-x-auto pb-2">
-              {columns.map((col) => (
-                <div key={col.key} className="flex-1 min-w-[220px]">
-                  <KanbanColumn title={col.label} count={grouped[col.key].length} color={col.color}>
-                    {grouped[col.key].map((ticket) => (
-                      <Link key={ticket.ticketId} href={`/issues/${ticket.ticketId}`}>
-                        <TicketCard
-                          ticket={{
-                            ticketId: ticket.ticketId,
-                            title: ticket.title,
-                            projectName: ticket.projectName,
-                            requesterName: ticket.requesterName,
-                            assigneeName: ticket.assigneeName,
-                            priority: ticket.priority,
-                            category: ticket.category,
-                            status: ticket.status,
-                            dueDate: ticket.dueDate,
-                            isImminent: ticket.isImminent,
-                          }}
-                        />
-                      </Link>
-                    ))}
-                  </KanbanColumn>
-                </div>
-              ))}
-            </div>
+              {/* Desktop: all columns */}
+              <div className="hidden md:flex gap-4 overflow-x-auto pb-2">
+                {columns.map((col) => (
+                  <div key={col.key} className="flex-1 min-w-[220px]">
+                    <KanbanColumn title={col.label} count={grouped[col.key].length} color={col.color}>
+                      {grouped[col.key].map((ticket) => (
+                        <Link key={ticket.ticketId} href={`/issues/${ticket.ticketId}`}>
+                          <TicketCard
+                            ticket={{
+                              ticketId: ticket.ticketId,
+                              title: ticket.title,
+                              projectName: ticket.projectName,
+                              requesterName: ticket.requesterName,
+                              assigneeName: ticket.assigneeName,
+                              priority: ticket.priority,
+                              category: ticket.category,
+                              status: ticket.status,
+                              dueDate: ticket.dueDate,
+                              isImminent: ticket.isImminent,
+                            }}
+                          />
+                        </Link>
+                      ))}
+                    </KanbanColumn>
+                  </div>
+                ))}
+              </div>
 
-            {/* Mobile: single column */}
-            <div className="md:hidden space-y-3">
-              {(grouped[mobileColumn] || []).map((ticket) => (
-                <Link key={ticket.ticketId} href={`/issues/${ticket.ticketId}`}>
-                  <TicketCard
-                    ticket={{
-                      ticketId: ticket.ticketId,
-                      title: ticket.title,
-                      projectName: ticket.projectName,
-                      requesterName: ticket.requesterName,
-                      assigneeName: ticket.assigneeName,
-                      priority: ticket.priority,
-                      category: ticket.category,
-                      status: ticket.status,
-                      dueDate: ticket.dueDate,
-                      isImminent: ticket.isImminent,
-                    }}
-                  />
-                </Link>
-              ))}
-              {(grouped[mobileColumn] || []).length === 0 && (
-                <div className="flex items-center justify-center h-32 text-text-muted text-sm bg-gray-50/30 rounded-2xl">
-                  No tickets in this column
-                </div>
-              )}
-            </div>
-          </>
+              {/* Mobile: single column */}
+              <div className="md:hidden space-y-3">
+                {(grouped[mobileColumn] || []).map((ticket) => (
+                  <Link key={ticket.ticketId} href={`/issues/${ticket.ticketId}`}>
+                    <TicketCard
+                      ticket={{
+                        ticketId: ticket.ticketId,
+                        title: ticket.title,
+                        projectName: ticket.projectName,
+                        requesterName: ticket.requesterName,
+                        assigneeName: ticket.assigneeName,
+                        priority: ticket.priority,
+                        category: ticket.category,
+                        status: ticket.status,
+                        dueDate: ticket.dueDate,
+                        isImminent: ticket.isImminent,
+                      }}
+                    />
+                  </Link>
+                ))}
+                {(grouped[mobileColumn] || []).length === 0 && (
+                  <div className="flex items-center justify-center h-32 text-text-muted text-sm bg-gray-50/30 rounded-2xl">
+                    No tickets in this column
+                  </div>
+                )}
+              </div>
+            </>
+          )
         )}
       </div>
 
diff --git a/src/app/(main)/settings/accounts/page.tsx b/src/app/(main)/settings/accounts/page.tsx
index 4ec95fc..e4e9025 100644
--- a/src/app/(main)/settings/accounts/page.tsx
+++ b/src/app/(main)/settings/accounts/page.tsx
@@ -74,6 +74,8 @@ interface EditForm {
   education: string;
   schoolName: string;
   position: string;
+  managerId: string;
+  backupManagerId: string;
   major: string;
   graduationDate: string;
   residence: string;
@@ -97,7 +99,7 @@ export default function AccountsPage() {
   const [createForm, setCreateForm] = useState<CreateForm>({ ...emptyCreateForm });
   const [editForm, setEditForm] = useState<EditForm>({
     name: '', email: '', phone: '', roleCode: 'EMPLOYEE', empStatus: 'ACTIVE',
-    joinedDate: '', leftDate: '', birthDate: '', education: '', schoolName: '', position: '', major: '', graduationDate: '', residence: '',
+    joinedDate: '', leftDate: '', birthDate: '', education: '', schoolName: '', position: '', managerId: '', backupManagerId: '', major: '', graduationDate: '', residence: '',
   });
   const [createError, setCreateError] = useState<string | null>(null);
   const [editError, setEditError] = useState<string | null>(null);
@@ -177,6 +179,8 @@ export default function AccountsPage() {
       education: emp.education || '',
       schoolName: emp.schoolName || '',
       position: emp.position || '',
+      managerId: String(emp.managerId ?? ''),
+      backupManagerId: String(emp.backupManagerId ?? ''),
       major: emp.major || '',
       graduationDate: emp.graduationDate || '',
       residence: emp.residence || '',
@@ -191,7 +195,10 @@ export default function AccountsPage() {
     setIsSubmitting(true);
     setEditError(null);
     try {
-      await employeeService.update(targetEmployee.empId, editForm);
+      const payload: Record<string, unknown> = { ...editForm };
+      payload.managerId = editForm.managerId ? parseInt(editForm.managerId) : null;
+      payload.backupManagerId = editForm.backupManagerId ? parseInt(editForm.backupManagerId) : null;
+      await employeeService.update(targetEmployee.empId, payload as Partial<Employee>);
       setShowEditModal(false);
       await fetchEmployees();
     } catch (err: any) {
@@ -601,6 +608,24 @@ export default function AccountsPage() {
                     <option value="DIRECTOR">이사</option>
                   </select>
                 </div>
+                <div>
+                  <label className={labelClass}>사수 (직속 상사)</label>
+                  <select value={editForm.managerId} onChange={(e) => setEditForm((f) => ({ ...f, managerId: e.target.value }))} className={selectClass}>
+                    <option value="">선택 안 함</option>
+                    {employees.map((e) => (
+                      <option key={e.empId} value={e.empId}>{e.name} ({e.roleCode})</option>
+                    ))}
+                  </select>
+                </div>
+                <div>
+                  <label className={labelClass}>부사수 (대리 결재)</label>
+                  <select value={editForm.backupManagerId} onChange={(e) => setEditForm((f) => ({ ...f, backupManagerId: e.target.value }))} className={selectClass}>
+                    <option value="">선택 안 함</option>
+                    {employees.map((e) => (
+                      <option key={e.empId} value={e.empId}>{e.name} ({e.roleCode})</option>
+                    ))}
+                  </select>
+                </div>
                 <div>
                   <label className={labelClass}>학과</label>
                   <input value={editForm.major} onChange={(e) => setEditForm((f) => ({ ...f, major: e.target.value }))} className={fieldClass} placeholder="컴퓨터공학" />
diff --git a/src/types/index.ts b/src/types/index.ts
index f22a635..6d0c830 100644
--- a/src/types/index.ts
+++ b/src/types/index.ts
@@ -23,7 +23,7 @@ export type RoleCode = 'ADMIN' | 'MANAGER' | 'EMPLOYEE';
 export type EmpStatus = 'ACTIVE' | 'ON_LEAVE' | 'RESIGNED';
 export type DispatchStatus = 'WAITING' | 'DISPATCHED';
 
-export type TicketStatus = 'OPEN' | 'ASSIGNED' | 'IN_PROGRESS' | 'RESOLVED' | 'CLOSED';
+export type TicketStatus = 'OPEN' | 'ASSIGNED' | 'IN_PROGRESS' | 'RESOLVED' | 'CLOSED' | 'PENDING_APPROVAL' | 'APPROVED' | 'REJECTED';
 export type TicketCategory = 'BUG' | 'FEATURE' | 'SUPPORT' | 'QA' | 'VACATION' | 'EXPENSE' | 'EQUIPMENT_REQUEST' | 'GENERAL';
 export type TicketPriority = 'LOW' | 'NORMAL' | 'HIGH' | 'CRITICAL';
 
@@ -59,6 +59,8 @@ export interface Employee {
   education: string | null;
   schoolName: string | null;
   position: string | null;
+  managerId?: number;
+  backupManagerId?: number;
   major: string | null;
   graduationDate: string | null;
   residence: string | null;
@@ -148,6 +150,10 @@ export interface IssueTicket {
   updatedAt: string;
   attachmentUrl?: string;
   attachmentName?: string;
+  approverId?: number;
+  backupApproverId?: number;
+  approvedBy?: number;
+  approvedAt?: string;
 }
 
 export interface TicketComment {