diff --git a/src/main/java/com/econovation/fourth_project/DTO/CreateStatementReq.java b/src/main/java/com/econovation/fourth_project/DTO/CreateStatementReq.java
new file mode 100644
index 0000000..c41b945
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/DTO/CreateStatementReq.java
@@ -0,0 +1,19 @@
+package com.econovation.fourth_project.DTO;
+
+import com.fasterxml.jackson.databind.PropertyNamingStrategies;
+import com.fasterxml.jackson.databind.annotation.JsonNaming;
+import lombok.NonNull;
+
+@JsonNaming(PropertyNamingStrategies.UpperCamelCaseStrategy.class)
+public record CreateStatementReq(String version,
+                                 @NonNull
+                                 String effect,
+                                 @NonNull
+                                 String principal,
+                                 String notPrincipal,
+                                 String action,
+                                 String notAction,
+                                 @NonNull
+                                 String resource
+                                 )
+{}
diff --git a/src/main/java/com/econovation/fourth_project/Database.java b/src/main/java/com/econovation/fourth_project/Database.java
new file mode 100644
index 0000000..2f8d431
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/Database.java
@@ -0,0 +1,37 @@
+package com.econovation.fourth_project;
+
+import com.econovation.fourth_project.domain.Policy;
+import com.econovation.fourth_project.domain.Statement;
+import java.util.HashMap;
+import java.util.Map;
+import java.util.Optional;
+import org.springframework.stereotype.Component;
+
+@Component
+public final class Database {
+    private final Map<String, Policy> policies = new HashMap<>();
+
+    public Database() {
+        createPolicy("2012-10-17");
+    }
+
+    //TODO: 줄일 수 있을까
+    public void createPolicy(String version){
+        if (policies.containsKey(version))
+            throw new IllegalArgumentException();
+        policies.put(version, new Policy(version));
+    }
+
+    public Policy findPolicy(String version){
+        return Optional.ofNullable(policies.get(version))
+                .orElseThrow(IllegalAccessError::new);
+    }
+
+    public void insertStatement(String version, Statement statement){
+        findPolicy(version)
+                .statements()
+                .put(statement.sid(), statement);
+    }
+
+
+}
diff --git a/src/main/java/com/econovation/fourth_project/controller/IamPolicyController.java b/src/main/java/com/econovation/fourth_project/controller/IamPolicyController.java
new file mode 100644
index 0000000..3702a23
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/controller/IamPolicyController.java
@@ -0,0 +1,20 @@
+package com.econovation.fourth_project.controller;
+
+import com.econovation.fourth_project.service.IamPolicyService;
+import lombok.RequiredArgsConstructor;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RestController;
+
+@RestController
+@RequiredArgsConstructor
+public class IamPolicyController {
+    private final IamPolicyService iamPolicyService;
+
+    @PostMapping("/policy")
+    public ResponseEntity<String> createPolicy(@RequestBody String version){
+        iamPolicyService.createPolicy(version);
+        return ResponseEntity.ok().body("성공적으로 생성");
+    }
+}
\ No newline at end of file
diff --git a/src/main/java/com/econovation/fourth_project/controller/IamStatementController.java b/src/main/java/com/econovation/fourth_project/controller/IamStatementController.java
new file mode 100644
index 0000000..a13229b
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/controller/IamStatementController.java
@@ -0,0 +1,22 @@
+package com.econovation.fourth_project.controller;
+
+import com.econovation.fourth_project.DTO.CreateStatementReq;
+import com.econovation.fourth_project.service.IamStatementService;
+import lombok.RequiredArgsConstructor;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RestController;
+
+@RestController
+@RequiredArgsConstructor
+public class IamStatementController {
+    private final IamStatementService iamStatementService;
+
+    @PostMapping("/statement")
+    public ResponseEntity<?> insertStatement(@RequestBody CreateStatementReq createStatementReq){
+        iamStatementService.insertStatement(createStatementReq);
+        return ResponseEntity.ok().body("성공적으로 저장~");
+    }
+
+}
diff --git a/src/main/java/com/econovation/fourth_project/domain/OptionalTopLevelElement.java b/src/main/java/com/econovation/fourth_project/domain/OptionalTopLevelElement.java
new file mode 100644
index 0000000..9328906
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/domain/OptionalTopLevelElement.java
@@ -0,0 +1,5 @@
+package com.econovation.fourth_project.domain;
+
+public record OptionalTopLevelElement(String version, String id) {
+
+}
diff --git a/src/main/java/com/econovation/fourth_project/domain/Policy.java b/src/main/java/com/econovation/fourth_project/domain/Policy.java
new file mode 100644
index 0000000..258f45b
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/domain/Policy.java
@@ -0,0 +1,23 @@
+package com.econovation.fourth_project.domain;
+
+import java.util.HashMap;
+import java.util.Map;
+import java.util.UUID;
+
+public record Policy(OptionalTopLevelElement optionalTopLevelElement,
+                     Map<Integer, Statement> statements){
+
+    public Policy(String version) {
+        this(new OptionalTopLevelElement(version, UUID.randomUUID().toString()),  new HashMap<>());
+    }
+
+    @Override
+    public boolean equals(Object obj) {
+        return obj instanceof Policy policy && policy.optionalTopLevelElement.version().equals(this.optionalTopLevelElement.version());
+    }
+
+    @Override
+    public int hashCode() {
+        return this.optionalTopLevelElement.version().hashCode();
+    }
+}
diff --git a/src/main/java/com/econovation/fourth_project/domain/Statement.java b/src/main/java/com/econovation/fourth_project/domain/Statement.java
new file mode 100644
index 0000000..23ec625
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/domain/Statement.java
@@ -0,0 +1,45 @@
+package com.econovation.fourth_project.domain;
+
+import java.util.Objects;
+import java.util.concurrent.atomic.AtomicInteger;
+import lombok.Builder;
+import lombok.NonNull;
+
+
+public record Statement(
+                        @NonNull
+                        Integer sid,
+                        String effect,
+                        @NonNull
+                        String principal,
+                        String notPrincipal,
+                        String action,
+                        String notAction,
+                        String resource) {
+    private static final AtomicInteger nextId = new AtomicInteger(0);
+
+    @Builder
+    public static Statement of(
+            String effect,
+            @NonNull String principal,
+            String notPrincipal,
+            String action,
+            String notAction,
+            String resource) {
+        return new Statement(nextId.getAndIncrement(), effect, principal, notPrincipal, action, notAction, resource);
+    }
+
+    @Override
+    public boolean equals(Object obj) {
+        return obj instanceof Statement statement && statement.sid().equals(this.sid());
+    }
+
+    @Override
+    public int hashCode() {
+        return Objects.hash(this.sid);
+    }
+
+    //원래 여기에 validate
+
+
+}
diff --git a/src/main/java/com/econovation/fourth_project/mapper/StatementMapper.java b/src/main/java/com/econovation/fourth_project/mapper/StatementMapper.java
new file mode 100644
index 0000000..321d52e
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/mapper/StatementMapper.java
@@ -0,0 +1,19 @@
+package com.econovation.fourth_project.mapper;
+
+import com.econovation.fourth_project.DTO.CreateStatementReq;
+import com.econovation.fourth_project.domain.Statement;
+
+public final class StatementMapper {
+    //dto-> entity
+    public static Statement entityOf(CreateStatementReq createStatementReq){
+        //builder?
+        return Statement.builder()
+                .effect(createStatementReq.effect())
+                .action(createStatementReq.action())
+                .notAction(createStatementReq.notAction())
+                .principal(createStatementReq.principal())
+                .notPrincipal(createStatementReq.notPrincipal())
+                .resource(createStatementReq.resource())
+                .build();
+    }
+}
diff --git a/src/main/java/com/econovation/fourth_project/service/IamPolicyService.java b/src/main/java/com/econovation/fourth_project/service/IamPolicyService.java
new file mode 100644
index 0000000..30d348e
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/service/IamPolicyService.java
@@ -0,0 +1,15 @@
+package com.econovation.fourth_project.service;
+
+import com.econovation.fourth_project.Database;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+
+@Service
+@RequiredArgsConstructor
+public class IamPolicyService {
+    private final Database db;
+    public void createPolicy(String version){
+        db.createPolicy(version);
+    }
+
+}
diff --git a/src/main/java/com/econovation/fourth_project/service/IamStatementService.java b/src/main/java/com/econovation/fourth_project/service/IamStatementService.java
new file mode 100644
index 0000000..3375b4b
--- /dev/null
+++ b/src/main/java/com/econovation/fourth_project/service/IamStatementService.java
@@ -0,0 +1,19 @@
+package com.econovation.fourth_project.service;
+
+import com.econovation.fourth_project.DTO.CreateStatementReq;
+import com.econovation.fourth_project.Database;
+import com.econovation.fourth_project.mapper.StatementMapper;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+
+@Service
+@RequiredArgsConstructor
+public class IamStatementService {
+    private final Database db;
+    public void insertStatement(CreateStatementReq createStatementReq){
+        db.insertStatement(createStatementReq.version(),
+                StatementMapper.entityOf(createStatementReq));
+    }
+
+
+}