diff --git a/backend/database/models.py b/backend/database/models.py
index 1127d6b..33578ad 100644
--- a/backend/database/models.py
+++ b/backend/database/models.py
@@ -1,4 +1,5 @@
 from sqlalchemy import Column, Integer, BigInteger, String, DateTime, Float, Boolean, Text, ForeignKey, Enum, Index
+from sqlalchemy.dialects.postgresql import JSONB
 from sqlalchemy.ext.declarative import declarative_base
 from sqlalchemy.orm import relationship
 from datetime import datetime, timezone, timedelta
@@ -29,6 +30,19 @@ class IssueCategory(str, enum.Enum):
     inspection_miss = "inspection_miss"  # 검사미스 (신규 추가)
     etc = "etc"  # 기타
 
+class ReviewStatus(str, enum.Enum):
+    pending_review = "pending_review"    # 수신함 (검토 대기)
+    in_progress = "in_progress"          # 관리함 (진행 중)
+    completed = "completed"              # 관리함 (완료됨)
+    disposed = "disposed"                # 폐기함 (폐기됨)
+
+class DisposalReasonType(str, enum.Enum):
+    duplicate = "duplicate"              # 중복 (기본값)
+    invalid_report = "invalid_report"    # 잘못된 신고
+    not_applicable = "not_applicable"    # 해당 없음
+    spam = "spam"                        # 스팸/오류
+    custom = "custom"                    # 직접 입력
+
 class User(Base):
     __tablename__ = "users"
     
@@ -41,7 +55,8 @@ class User(Base):
     created_at = Column(DateTime, default=get_kst_now)
     
     # Relationships
-    issues = relationship("Issue", back_populates="reporter")
+    issues = relationship("Issue", back_populates="reporter", foreign_keys="Issue.reporter_id")
+    reviewed_issues = relationship("Issue", foreign_keys="Issue.reviewed_by_id")
     daily_works = relationship("DailyWork", back_populates="created_by")
     projects = relationship("Project", back_populates="created_by")
     page_permissions = relationship("UserPagePermission", back_populates="user", foreign_keys="UserPagePermission.user_id")
@@ -82,8 +97,19 @@ class Issue(Base):
     work_hours = Column(Float, default=0)
     detail_notes = Column(Text)
     
+    # 수신함 워크플로우 관련 컬럼들
+    review_status = Column(Enum(ReviewStatus), default=ReviewStatus.pending_review)
+    disposal_reason = Column(Enum(DisposalReasonType))
+    custom_disposal_reason = Column(Text)
+    disposed_at = Column(DateTime)
+    reviewed_by_id = Column(Integer, ForeignKey("users.id"))
+    reviewed_at = Column(DateTime)
+    original_data = Column(JSONB)  # 원본 데이터 보존
+    modification_log = Column(JSONB, default=lambda: [])  # 수정 이력
+    
     # Relationships
-    reporter = relationship("User", back_populates="issues")
+    reporter = relationship("User", back_populates="issues", foreign_keys=[reporter_id])
+    reviewer = relationship("User", foreign_keys=[reviewed_by_id])
     project = relationship("Project", back_populates="issues")
 
 class Project(Base):
diff --git a/backend/database/schemas.py b/backend/database/schemas.py
index 4e7b467..17fd630 100644
--- a/backend/database/schemas.py
+++ b/backend/database/schemas.py
@@ -1,6 +1,6 @@
 from pydantic import BaseModel, Field
 from datetime import datetime
-from typing import Optional, List
+from typing import Optional, List, Dict, Any
 from enum import Enum
 
 class UserRole(str, Enum):
@@ -19,6 +19,19 @@ class IssueCategory(str, Enum):
     inspection_miss = "inspection_miss"  # 검사미스 (신규 추가)
     etc = "etc"  # 기타
 
+class ReviewStatus(str, Enum):
+    pending_review = "pending_review"    # 수신함 (검토 대기)
+    in_progress = "in_progress"          # 관리함 (진행 중)
+    completed = "completed"              # 관리함 (완료됨)
+    disposed = "disposed"                # 폐기함 (폐기됨)
+
+class DisposalReasonType(str, Enum):
+    duplicate = "duplicate"              # 중복 (기본값)
+    invalid_report = "invalid_report"    # 잘못된 신고
+    not_applicable = "not_applicable"    # 해당 없음
+    spam = "spam"                        # 스팸/오류
+    custom = "custom"                    # 직접 입력
+
 # User schemas
 class UserBase(BaseModel):
     username: str
@@ -92,9 +105,61 @@ class Issue(IssueBase):
     work_hours: float
     detail_notes: Optional[str] = None
     
+    # 수신함 워크플로우 관련 필드들
+    review_status: ReviewStatus
+    disposal_reason: Optional[DisposalReasonType] = None
+    custom_disposal_reason: Optional[str] = None
+    disposed_at: Optional[datetime] = None
+    reviewed_by_id: Optional[int] = None
+    reviewed_at: Optional[datetime] = None
+    original_data: Optional[Dict[str, Any]] = None
+    modification_log: Optional[List[Dict[str, Any]]] = None
+    
     class Config:
         from_attributes = True
 
+# 수신함 워크플로우 전용 스키마들
+class IssueDisposalRequest(BaseModel):
+    """부적합 폐기 요청"""
+    disposal_reason: DisposalReasonType = DisposalReasonType.duplicate
+    custom_disposal_reason: Optional[str] = None
+
+class IssueReviewRequest(BaseModel):
+    """부적합 검토 및 수정 요청"""
+    project_id: Optional[int] = None
+    category: Optional[IssueCategory] = None
+    description: Optional[str] = None
+    modifications: Optional[Dict[str, Any]] = None
+
+class IssueStatusUpdateRequest(BaseModel):
+    """부적합 상태 변경 요청"""
+    review_status: ReviewStatus
+    notes: Optional[str] = None
+
+class InboxIssue(BaseModel):
+    """수신함용 부적합 정보 (간소화된 버전)"""
+    id: int
+    category: IssueCategory
+    description: str
+    photo_path: Optional[str] = None
+    photo_path2: Optional[str] = None
+    project_id: Optional[int] = None
+    reporter_id: int
+    reporter: User
+    report_date: datetime
+    review_status: ReviewStatus
+    
+    class Config:
+        from_attributes = True
+
+class ModificationLogEntry(BaseModel):
+    """수정 이력 항목"""
+    field: str
+    old_value: Any
+    new_value: Any
+    modified_at: datetime
+    modified_by: int
+
 # Project schemas
 class ProjectBase(BaseModel):
     job_no: str = Field(..., min_length=1, max_length=50)
diff --git a/backend/main.py b/backend/main.py
index d85fc1e..ea89be8 100644
--- a/backend/main.py
+++ b/backend/main.py
@@ -5,7 +5,7 @@ import uvicorn
 
 from database.database import engine, get_db
 from database.models import Base
-from routers import auth, issues, daily_work, reports, projects, page_permissions
+from routers import auth, issues, daily_work, reports, projects, page_permissions, inbox
 from services.auth_service import create_admin_user
 
 # 데이터베이스 테이블 생성
@@ -33,6 +33,7 @@ app.add_middleware(
 # 라우터 등록
 app.include_router(auth.router)
 app.include_router(issues.router)
+app.include_router(inbox.router)  # 수신함 라우터 추가
 app.include_router(daily_work.router)
 app.include_router(reports.router)
 app.include_router(projects.router)
diff --git a/backend/routers/inbox.py b/backend/routers/inbox.py
new file mode 100644
index 0000000..e491bfe
--- /dev/null
+++ b/backend/routers/inbox.py
@@ -0,0 +1,305 @@
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+from typing import List, Optional
+from datetime import datetime
+
+from database.database import get_db
+from database.models import Issue, User, Project, ReviewStatus, DisposalReasonType
+from database.schemas import (
+    InboxIssue, IssueDisposalRequest, IssueReviewRequest, 
+    IssueStatusUpdateRequest, ModificationLogEntry
+)
+from routers.auth import get_current_user, get_current_admin
+
+router = APIRouter(prefix="/inbox", tags=["inbox"])
+
+@router.get("/", response_model=List[InboxIssue])
+async def get_inbox_issues(
+    project_id: Optional[int] = Query(None, description="프로젝트 ID로 필터링"),
+    skip: int = Query(0, ge=0, description="건너뛸 항목 수"),
+    limit: int = Query(100, ge=1, le=1000, description="가져올 항목 수"),
+    current_user: User = Depends(get_current_user),
+    db: Session = Depends(get_db)
+):
+    """
+    수신함 - 검토 대기 중인 부적합 목록 조회
+    """
+    query = db.query(Issue).filter(Issue.review_status == ReviewStatus.pending_review)
+    
+    # 프로젝트 필터링
+    if project_id:
+        query = query.filter(Issue.project_id == project_id)
+    
+    # 최신순 정렬
+    query = query.order_by(Issue.report_date.desc())
+    
+    issues = query.offset(skip).limit(limit).all()
+    return issues
+
+@router.post("/{issue_id}/dispose")
+async def dispose_issue(
+    issue_id: int,
+    disposal_request: IssueDisposalRequest,
+    current_user: User = Depends(get_current_admin),  # 관리자만 폐기 가능
+    db: Session = Depends(get_db)
+):
+    """
+    부적합 폐기 처리
+    """
+    # 부적합 조회
+    issue = db.query(Issue).filter(Issue.id == issue_id).first()
+    if not issue:
+        raise HTTPException(status_code=404, detail="부적합을 찾을 수 없습니다.")
+    
+    if issue.review_status != ReviewStatus.pending_review:
+        raise HTTPException(status_code=400, detail="검토 대기 중인 부적합만 폐기할 수 있습니다.")
+    
+    # 사용자 정의 사유 검증
+    if disposal_request.disposal_reason == DisposalReasonType.custom:
+        if not disposal_request.custom_disposal_reason or not disposal_request.custom_disposal_reason.strip():
+            raise HTTPException(status_code=400, detail="사용자 정의 폐기 사유를 입력해주세요.")
+    
+    # 원본 데이터 보존
+    if not issue.original_data:
+        issue.original_data = {
+            "category": issue.category.value,
+            "description": issue.description,
+            "project_id": issue.project_id,
+            "photo_path": issue.photo_path,
+            "photo_path2": issue.photo_path2,
+            "preserved_at": datetime.now().isoformat()
+        }
+    
+    # 폐기 처리
+    issue.review_status = ReviewStatus.disposed
+    issue.disposal_reason = disposal_request.disposal_reason
+    issue.custom_disposal_reason = disposal_request.custom_disposal_reason
+    issue.disposed_at = datetime.now()
+    issue.reviewed_by_id = current_user.id
+    issue.reviewed_at = datetime.now()
+    
+    db.commit()
+    db.refresh(issue)
+    
+    return {
+        "message": "부적합이 성공적으로 폐기되었습니다.",
+        "issue_id": issue.id,
+        "disposal_reason": issue.disposal_reason.value,
+        "disposed_at": issue.disposed_at
+    }
+
+@router.post("/{issue_id}/review")
+async def review_issue(
+    issue_id: int,
+    review_request: IssueReviewRequest,
+    current_user: User = Depends(get_current_admin),  # 관리자만 검토 가능
+    db: Session = Depends(get_db)
+):
+    """
+    부적합 검토 및 수정
+    """
+    # 부적합 조회
+    issue = db.query(Issue).filter(Issue.id == issue_id).first()
+    if not issue:
+        raise HTTPException(status_code=404, detail="부적합을 찾을 수 없습니다.")
+    
+    if issue.review_status != ReviewStatus.pending_review:
+        raise HTTPException(status_code=400, detail="검토 대기 중인 부적합만 수정할 수 있습니다.")
+    
+    # 원본 데이터 보존 (최초 1회만)
+    if not issue.original_data:
+        issue.original_data = {
+            "category": issue.category.value,
+            "description": issue.description,
+            "project_id": issue.project_id,
+            "photo_path": issue.photo_path,
+            "photo_path2": issue.photo_path2,
+            "preserved_at": datetime.now().isoformat()
+        }
+    
+    # 수정 이력 준비
+    modifications = []
+    current_time = datetime.now()
+    
+    # 프로젝트 변경
+    if review_request.project_id is not None and review_request.project_id != issue.project_id:
+        # 프로젝트 존재 확인
+        if review_request.project_id != 0:  # 0은 프로젝트 없음을 의미
+            project = db.query(Project).filter(Project.id == review_request.project_id).first()
+            if not project:
+                raise HTTPException(status_code=400, detail="존재하지 않는 프로젝트입니다.")
+        
+        modifications.append({
+            "field": "project_id",
+            "old_value": issue.project_id,
+            "new_value": review_request.project_id,
+            "modified_at": current_time.isoformat(),
+            "modified_by": current_user.id
+        })
+        issue.project_id = review_request.project_id if review_request.project_id != 0 else None
+    
+    # 카테고리 변경
+    if review_request.category is not None and review_request.category != issue.category:
+        modifications.append({
+            "field": "category",
+            "old_value": issue.category.value,
+            "new_value": review_request.category.value,
+            "modified_at": current_time.isoformat(),
+            "modified_by": current_user.id
+        })
+        issue.category = review_request.category
+    
+    # 설명 변경
+    if review_request.description is not None and review_request.description != issue.description:
+        modifications.append({
+            "field": "description",
+            "old_value": issue.description,
+            "new_value": review_request.description,
+            "modified_at": current_time.isoformat(),
+            "modified_by": current_user.id
+        })
+        issue.description = review_request.description
+    
+    # 수정 이력 업데이트
+    if modifications:
+        if issue.modification_log is None:
+            issue.modification_log = []
+        issue.modification_log.extend(modifications)
+        
+        # SQLAlchemy에 변경사항 알림
+        from sqlalchemy.orm.attributes import flag_modified
+        flag_modified(issue, "modification_log")
+    
+    # 검토자 정보 업데이트
+    issue.reviewed_by_id = current_user.id
+    issue.reviewed_at = current_time
+    
+    db.commit()
+    db.refresh(issue)
+    
+    return {
+        "message": "부적합 검토가 완료되었습니다.",
+        "issue_id": issue.id,
+        "modifications_count": len(modifications),
+        "modifications": modifications,
+        "reviewed_at": issue.reviewed_at
+    }
+
+@router.post("/{issue_id}/status")
+async def update_issue_status(
+    issue_id: int,
+    status_request: IssueStatusUpdateRequest,
+    current_user: User = Depends(get_current_admin),  # 관리자만 상태 변경 가능
+    db: Session = Depends(get_db)
+):
+    """
+    부적합 최종 상태 결정 (진행 중 / 완료)
+    """
+    # 부적합 조회
+    issue = db.query(Issue).filter(Issue.id == issue_id).first()
+    if not issue:
+        raise HTTPException(status_code=404, detail="부적합을 찾을 수 없습니다.")
+    
+    if issue.review_status not in [ReviewStatus.pending_review, ReviewStatus.in_progress]:
+        raise HTTPException(status_code=400, detail="이미 처리가 완료된 부적합입니다.")
+    
+    # 상태 변경 검증
+    if status_request.review_status not in [ReviewStatus.in_progress, ReviewStatus.completed]:
+        raise HTTPException(status_code=400, detail="진행 중 또는 완료 상태만 설정할 수 있습니다.")
+    
+    # 원본 데이터 보존 (최초 1회만)
+    if not issue.original_data:
+        issue.original_data = {
+            "category": issue.category.value,
+            "description": issue.description,
+            "project_id": issue.project_id,
+            "photo_path": issue.photo_path,
+            "photo_path2": issue.photo_path2,
+            "preserved_at": datetime.now().isoformat()
+        }
+    
+    # 상태 변경
+    old_status = issue.review_status
+    issue.review_status = status_request.review_status
+    issue.reviewed_by_id = current_user.id
+    issue.reviewed_at = datetime.now()
+    
+    # 노트가 있으면 detail_notes에 추가
+    if status_request.notes:
+        current_notes = issue.detail_notes or ""
+        timestamp = datetime.now().strftime("%Y-%m-%d %H:%M")
+        new_note = f"[{timestamp}] {current_user.username}: {status_request.notes}"
+        issue.detail_notes = f"{current_notes}\n{new_note}".strip()
+    
+    db.commit()
+    db.refresh(issue)
+    
+    return {
+        "message": f"부적합 상태가 '{status_request.review_status.value}'로 변경되었습니다.",
+        "issue_id": issue.id,
+        "old_status": old_status.value,
+        "new_status": issue.review_status.value,
+        "reviewed_at": issue.reviewed_at,
+        "destination": "관리함" if status_request.review_status in [ReviewStatus.in_progress, ReviewStatus.completed] else "수신함"
+    }
+
+@router.get("/{issue_id}/history")
+async def get_issue_history(
+    issue_id: int,
+    current_user: User = Depends(get_current_user),
+    db: Session = Depends(get_db)
+):
+    """
+    부적합 수정 이력 조회
+    """
+    issue = db.query(Issue).filter(Issue.id == issue_id).first()
+    if not issue:
+        raise HTTPException(status_code=404, detail="부적합을 찾을 수 없습니다.")
+    
+    return {
+        "issue_id": issue.id,
+        "original_data": issue.original_data,
+        "modification_log": issue.modification_log or [],
+        "review_status": issue.review_status.value,
+        "reviewed_by_id": issue.reviewed_by_id,
+        "reviewed_at": issue.reviewed_at,
+        "disposal_info": {
+            "disposal_reason": issue.disposal_reason.value if issue.disposal_reason else None,
+            "custom_disposal_reason": issue.custom_disposal_reason,
+            "disposed_at": issue.disposed_at
+        } if issue.review_status == ReviewStatus.disposed else None
+    }
+
+@router.get("/statistics")
+async def get_inbox_statistics(
+    current_user: User = Depends(get_current_user),
+    db: Session = Depends(get_db)
+):
+    """
+    수신함 통계 정보
+    """
+    # 검토 대기 중
+    pending_count = db.query(Issue).filter(Issue.review_status == ReviewStatus.pending_review).count()
+    
+    # 오늘 처리된 건수
+    today = datetime.now().date()
+    today_processed = db.query(Issue).filter(
+        Issue.reviewed_at >= today,
+        Issue.review_status != ReviewStatus.pending_review
+    ).count()
+    
+    # 폐기된 건수
+    disposed_count = db.query(Issue).filter(Issue.review_status == ReviewStatus.disposed).count()
+    
+    # 관리함으로 이동한 건수
+    management_count = db.query(Issue).filter(
+        Issue.review_status.in_([ReviewStatus.in_progress, ReviewStatus.completed])
+    ).count()
+    
+    return {
+        "pending_review": pending_count,
+        "today_processed": today_processed,
+        "total_disposed": disposed_count,
+        "total_in_management": management_count,
+        "total_issues": db.query(Issue).count()
+    }