diff --git a/src/fosslight_util/exclude.py b/src/fosslight_util/exclude.py
new file mode 100644
index 0000000..afc05d8
--- /dev/null
+++ b/src/fosslight_util/exclude.py
@@ -0,0 +1,63 @@
+#!/usr/bin/env python
+# -*- coding: utf-8 -*-
+# Copyright (c) 2025 LG Electronics Inc.
+# SPDX-License-Identifier: Apache-2.0
+
+import os
+import fnmatch
+
+def excluding_files(patterns: list[str], path_to_scan: str) -> list[str]:
+    excluded_paths = set()
+
+    # Normalize patterns: e.g., 'sample/', 'sample/*' -> 'sample'
+    # Replace backslash with slash
+    normalized_patterns = []
+    for pattern in patterns:
+        pattern = pattern.replace('\\', '/')
+        if pattern.endswith('/') or pattern.endswith('/*'):
+            pattern = pattern.rstrip('/*')
+        normalized_patterns.append(pattern)
+
+    # Traverse directories
+    for root, dirs, files in os.walk(path_to_scan):
+        remove_dir_list = []
+
+        # (1) Directory matching
+        for d in dirs:
+            dir_name = d
+            dir_path = os.path.relpath(os.path.join(root, d), path_to_scan).replace('\\', '/')
+            matched = False
+
+            for pat in normalized_patterns:
+                # Match directory name
+                if fnmatch.fnmatch(dir_name, pat):
+                    matched = True
+
+                # Match the full relative path
+                if not matched:
+                    if fnmatch.fnmatch(dir_path, pat) or fnmatch.fnmatch(dir_path, pat + "/*"):
+                        matched = True
+
+                # If matched, exclude all files under this directory and stop checking patterns
+                if matched:
+                    sub_root_path = os.path.join(root, d)
+                    for sr, _, sf in os.walk(sub_root_path):
+                        for sub_file in sf:
+                            sub_file_path = os.path.relpath(os.path.join(sr, sub_file), path_to_scan)
+                            excluded_paths.add(sub_file_path.replace('\\', '/'))
+                    remove_dir_list.append(d)
+                    break
+
+        # (1-2) Prune matched directories from further traversal
+        for rd in remove_dir_list:
+            dirs.remove(rd)
+
+        # (2) File matching
+        for f in files:
+            file_path = os.path.relpath(os.path.join(root, f), path_to_scan).replace('\\', '/')
+            for pat in normalized_patterns:
+                if fnmatch.fnmatch(file_path, pat) or fnmatch.fnmatch(file_path, pat + "/*"):
+                    excluded_paths.add(file_path)
+                    break
+
+    return sorted(excluded_paths)