diff --git a/src/main/java/com/back/domain/user/controller/UserAccountController.java b/src/main/java/com/back/domain/user/controller/UserAccountController.java
new file mode 100644
index 00000000..c10be74c
--- /dev/null
+++ b/src/main/java/com/back/domain/user/controller/UserAccountController.java
@@ -0,0 +1,37 @@
+package com.back.domain.user.controller;
+
+import com.back.domain.user.service.UserService;
+import com.back.domain.user.service.UserAuthService;
+import com.back.global.rsData.RsData;
+import io.swagger.v3.oas.annotations.Operation;
+import jakarta.servlet.http.HttpServletRequest;
+import jakarta.servlet.http.HttpServletResponse;
+import lombok.RequiredArgsConstructor;
+import org.springframework.security.core.annotation.AuthenticationPrincipal;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RestController;
+
+@RestController
+@RequestMapping("/me/account")
+@RequiredArgsConstructor
+public class UserAccountController {
+
+    private final UserService userService;
+    private final UserAuthService userAuthService;
+
+    @DeleteMapping
+    @Operation(summary = "계정 비활성화(Soft Delete)", description = "DELETE /me/account: 사용자 상태를 DELETED로 전환하고 세션/토큰을 정리합니다.")
+    public RsData<Void> deactivate(
+            @AuthenticationPrincipal(expression = "id") Long userId,
+            HttpServletRequest request,
+            HttpServletResponse response
+    ) {
+        userService.deactivateAccount(userId);
+
+        // 현재 세션 쿠키 및 리프레시토큰 제거
+        userAuthService.logout(request, response);
+
+        return RsData.of(200, "계정 비활성화(탈퇴)가 완료되었습니다.");
+    }
+}
diff --git a/src/main/java/com/back/domain/user/entity/User.java b/src/main/java/com/back/domain/user/entity/User.java
index 7c52b90c..4ebc5e22 100644
--- a/src/main/java/com/back/domain/user/entity/User.java
+++ b/src/main/java/com/back/domain/user/entity/User.java
@@ -2,6 +2,7 @@
 
 import com.back.domain.post.post.entity.PostLike;
 import jakarta.persistence.*;
+import com.back.domain.user.enums.UserStatus;
 import lombok.*;
 import org.springframework.data.annotation.CreatedDate;
 import org.springframework.data.annotation.LastModifiedDate;
@@ -56,6 +57,13 @@ public class User {
     @Column(nullable = false)
     private boolean isFirstLogin = true;
 
+    @Builder.Default
+    @Enumerated(EnumType.STRING)
+    @Column(nullable = false, length = 20)
+    private UserStatus status = UserStatus.ACTIVE;
+
+    private LocalDateTime deletedAt;
+
     // 양방향 매핑을 위한 필드
     @OneToMany(mappedBy = "user", cascade = CascadeType.ALL, orphanRemoval = true)
     private List<PostLike> postLikes = new ArrayList<>();
@@ -82,4 +90,17 @@ public Collection<? extends GrantedAuthority> getAuthorities() {
                 .map(auth -> new SimpleGrantedAuthority("ROLE_" + auth))
                 .toList();
     }
-}
\ No newline at end of file
+
+    public boolean isDeleted() {
+        return this.status == UserStatus.DELETED;
+    }
+
+    public void markDeleted(String anonymizedNickname) {
+        this.status = UserStatus.DELETED;
+        this.deletedAt = LocalDateTime.now();
+        this.nickname = anonymizedNickname;
+        // 민감정보 최소화: 재가입 허용을 위해 이메일/OAuth 식별자 제거
+        this.email = null;
+        this.oauthId = null;
+    }
+}
diff --git a/src/main/java/com/back/domain/user/enums/UserStatus.java b/src/main/java/com/back/domain/user/enums/UserStatus.java
new file mode 100644
index 00000000..453b9f53
--- /dev/null
+++ b/src/main/java/com/back/domain/user/enums/UserStatus.java
@@ -0,0 +1,6 @@
+package com.back.domain.user.enums;
+
+public enum UserStatus {
+    ACTIVE,
+    DELETED
+}
\ No newline at end of file
diff --git a/src/main/java/com/back/domain/user/service/UserService.java b/src/main/java/com/back/domain/user/service/UserService.java
index 91b3ecbf..c136ab6a 100644
--- a/src/main/java/com/back/domain/user/service/UserService.java
+++ b/src/main/java/com/back/domain/user/service/UserService.java
@@ -1,7 +1,10 @@
 package com.back.domain.user.service;
 
 import com.back.domain.user.entity.User;
+import com.back.domain.user.enums.UserStatus;
 import com.back.domain.user.repository.UserRepository;
+import com.back.global.exception.ServiceException;
+import com.back.global.jwt.refreshToken.service.RefreshTokenService;
 import lombok.RequiredArgsConstructor;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -11,6 +14,7 @@
 public class UserService {
 
     private final UserRepository userRepository;
+    private final RefreshTokenService refreshTokenService;
 
     @Transactional(readOnly = true)
     public User findById(Long id) {
@@ -18,7 +22,19 @@ public User findById(Long id) {
                 .orElseThrow(() -> new IllegalArgumentException("User not found. id=" + id));
     }
 
+    @Transactional
+    public void deactivateAccount(Long id) {
+        User user = userRepository.findById(id)
+                .orElseThrow(() -> new ServiceException(404, "사용자를 찾을 수 없습니다."));
 
+        if (user.getStatus() == UserStatus.DELETED) {
+            throw new ServiceException(409, "이미 탈퇴한 사용자입니다.");
+        }
 
+        user.markDeleted("탈퇴한 사용자");
+        userRepository.save(user);
 
-}
\ No newline at end of file
+        // 모든 세션(리프레시 토큰) 폐기
+        refreshTokenService.revokeAllForUser(id);
+    }
+}
diff --git a/src/main/java/com/back/global/jwt/refreshToken/service/RefreshTokenService.java b/src/main/java/com/back/global/jwt/refreshToken/service/RefreshTokenService.java
index c7972977..2ae55f21 100644
--- a/src/main/java/com/back/global/jwt/refreshToken/service/RefreshTokenService.java
+++ b/src/main/java/com/back/global/jwt/refreshToken/service/RefreshTokenService.java
@@ -74,6 +74,12 @@ public void revokeToken(String token) {
         refreshTokenRepository.deleteByToken(token);
     }
 
+    // 사용자 전체 세션(리프레시 토큰) 폐기
+    @Transactional
+    public void revokeAllForUser(Long userId) {
+        refreshTokenRepository.deleteByUserId(userId);
+    }
+
     //문자열 난수 조합
     private String generateSecureToken() {
         byte[] randomBytes = new byte[32];