diff --git a/src/main/java/com/depromeet/stonebed/domain/comment/dao/CommentRepository.java b/src/main/java/com/depromeet/stonebed/domain/comment/dao/CommentRepository.java
new file mode 100644
index 00000000..e211a076
--- /dev/null
+++ b/src/main/java/com/depromeet/stonebed/domain/comment/dao/CommentRepository.java
@@ -0,0 +1,6 @@
+package com.depromeet.stonebed.domain.comment.dao;
+
+import com.depromeet.stonebed.domain.comment.domain.Comment;
+import org.springframework.data.jpa.repository.JpaRepository;
+
+public interface CommentRepository extends JpaRepository<Comment, Long> {}
diff --git a/src/main/java/com/depromeet/stonebed/domain/comment/domain/Comment.java b/src/main/java/com/depromeet/stonebed/domain/comment/domain/Comment.java
new file mode 100644
index 00000000..70944d8d
--- /dev/null
+++ b/src/main/java/com/depromeet/stonebed/domain/comment/domain/Comment.java
@@ -0,0 +1,74 @@
+package com.depromeet.stonebed.domain.comment.domain;
+
+import com.depromeet.stonebed.domain.common.BaseTimeEntity;
+import com.depromeet.stonebed.domain.member.domain.Member;
+import com.depromeet.stonebed.domain.missionRecord.domain.MissionRecord;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.FetchType;
+import jakarta.persistence.GeneratedValue;
+import jakarta.persistence.GenerationType;
+import jakarta.persistence.Id;
+import jakarta.persistence.JoinColumn;
+import jakarta.persistence.ManyToOne;
+import jakarta.persistence.OneToMany;
+import jakarta.persistence.Table;
+import java.util.ArrayList;
+import java.util.List;
+import lombok.AccessLevel;
+import lombok.Builder;
+import lombok.Getter;
+import lombok.NoArgsConstructor;
+
+@Table(name = "comment")
+@Entity
+@Getter
+@NoArgsConstructor(access = AccessLevel.PROTECTED)
+public class Comment extends BaseTimeEntity {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "comment_id")
+    private Long id;
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "record_id", nullable = false)
+    private MissionRecord missionRecord;
+
+    // 작성자
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "writer_id", nullable = false)
+    private Member writer;
+
+    @Schema(description = "댓글 내용", example = "너무 이쁘자나~")
+    @Column(name = "content", columnDefinition = "TEXT")
+    private String content;
+
+    // 부모 댓글
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "parent_id")
+    private Comment parent;
+
+    // 자식 댓글
+    @OneToMany(mappedBy = "parent", orphanRemoval = true)
+    private List<Comment> children = new ArrayList<>();
+
+    @Builder(access = AccessLevel.PRIVATE)
+    public Comment(MissionRecord missionRecord, Member writer, String content, Comment parent) {
+        this.missionRecord = missionRecord;
+        this.writer = writer;
+        this.content = content;
+        this.parent = parent;
+    }
+
+    public static Comment createComment(
+            MissionRecord missionRecord, Member writer, String content, Comment parent) {
+        return Comment.builder()
+                .missionRecord(missionRecord)
+                .writer(writer)
+                .content(content)
+                .parent(parent)
+                .build();
+    }
+}