diff --git a/Mark-In/Sources/Data/DTOs/FolderDTO.swift b/Mark-In/Sources/Data/DTOs/FolderDTO.swift
new file mode 100644
index 0000000..3d3f309
--- /dev/null
+++ b/Mark-In/Sources/Data/DTOs/FolderDTO.swift
@@ -0,0 +1,28 @@
+//
+//  FolderDTO.swift
+//  Mark-In
+//
+//  Created by 이정동 on 4/21/25.
+//
+
+import Foundation
+
+struct FolderDTO: Codable {
+  var id: String
+  var name: String
+  var createdBy: Date
+  
+  init(_ folder: Folder) {
+    self.id = folder.id
+    self.name = folder.name
+    self.createdBy = folder.createdBy
+  }
+  
+  func toEntity() -> Folder {
+    return Folder(
+      id: self.id,
+      name: self.name,
+      createdBy: self.createdBy
+    )
+  }
+}
diff --git a/Mark-In/Sources/Data/Repositories/FolderRepositoryImpl.swift b/Mark-In/Sources/Data/Repositories/FolderRepositoryImpl.swift
new file mode 100644
index 0000000..affb2e0
--- /dev/null
+++ b/Mark-In/Sources/Data/Repositories/FolderRepositoryImpl.swift
@@ -0,0 +1,86 @@
+//
+//  FolderRepositoryImpl.swift
+//  Mark-In
+//
+//  Created by 이정동 on 4/21/25.
+//
+
+import Foundation
+
+import FirebaseFirestore
+
+struct FolderRepositoryImpl: FolderRepository {
+  
+  typealias VoidCheckedContinuation = CheckedContinuation<Void, any Error>
+  
+  private let db = Firestore.firestore()
+  
+  func createFolder(_ folder: Folder) async throws -> Folder {
+    /// 1. Folder 문서 참조 생성
+    // TODO: 후에 testUser를 실제 로그인 된 유저로 변경 예정
+    let folderDocRef = db.collection("users/testUser/folders").document()
+    
+    /// 2. Entity를 DTO로 변환 및 새로 생성된 문서 ID를 프로퍼티에 저장
+    var folderDTO = FolderDTO(folder)
+    folderDTO.id = folderDocRef.documentID
+    
+    /// 3. Firestore에 추가
+    try await withCheckedThrowingContinuation { (continuation: VoidCheckedContinuation) in
+      do {
+        try folderDocRef.setData(from: folderDTO) { error in
+          if let error { continuation.resume(throwing: error) }
+          else { continuation.resume(returning: ()) }
+        }
+      } catch {
+        continuation.resume(throwing: error)
+      }
+    }
+    
+    /// 4. DocumentID가 업데이트 된 Folder Entity로 리턴
+    return folderDTO.toEntity()
+  }
+  
+  func fetchAllFolders() async throws -> [Folder] {
+    /// 1. Folders 컬렉션 참조 생성
+    // TODO: 후에 testUser를 실제 로그인 된 유저로 변경 예정
+    let folderColRef = db.collection("users/testUser/folders")
+    
+    /// 2. 컬렉션의 모든 문서 가져오기
+    let snapshot = try await folderColRef.getDocuments()
+    
+    /// 3. 문서를 DTO로 변환 후 다시 Entity로 변환
+    return snapshot.documents.compactMap {
+      try? $0.data(as: FolderDTO.self).toEntity()
+    }
+  }
+  
+  func updateFolder(_ folder: Folder) async throws {
+    /// 1. Folder 문서 참조 생성
+    // TODO: 후에 testUser를 실제 로그인 된 유저로 변경 예정
+    let folderDocRef = db.document("users/testUser/folders/\(folder.id)")
+    
+    /// 2. Entity를 DTO로 변환
+    let folderDTO = FolderDTO(folder)
+    
+    /// 3. 업데이트
+    try await withCheckedThrowingContinuation { (continuation: VoidCheckedContinuation) in
+      do {
+        try folderDocRef.setData(from: folderDTO) { error in
+          if let error { continuation.resume(throwing: error) }
+          else { continuation.resume(returning: ()) }
+        }
+      } catch {
+        continuation.resume(throwing: error)
+      }
+    }
+  }
+  
+  func deleteFolder(_ folder: Folder) async throws {
+    /// 1. Folder 문서 참조 생성
+    // TODO: 후에 testUser를 실제 로그인 된 유저로 변경 예정
+    let folderDocRef = db.document("users/testUser/folders/\(folder.id)")
+    
+    /// 2. Folder 삭제
+    try await folderDocRef.delete()
+  }
+}
diff --git a/Mark-In/Sources/Domain/Entities/Folder.swift b/Mark-In/Sources/Domain/Entities/Folder.swift
new file mode 100644
index 0000000..152fb6c
--- /dev/null
+++ b/Mark-In/Sources/Domain/Entities/Folder.swift
@@ -0,0 +1,14 @@
+//
+//  Folder.swift
+//  Mark-In
+//
+//  Created by 이정동 on 4/21/25.
+//
+
+import Foundation
+
+struct Folder {
+  var id: String = ""
+  var name: String
+  var createdBy: Date = .now
+}
diff --git a/Mark-In/Sources/Domain/Interfaces/FolderRepository.swift b/Mark-In/Sources/Domain/Interfaces/FolderRepository.swift
new file mode 100644
index 0000000..f5e777c
--- /dev/null
+++ b/Mark-In/Sources/Domain/Interfaces/FolderRepository.swift
@@ -0,0 +1,15 @@
+//
+//  FolderRepository.swift
+//  Mark-In
+//
+//  Created by 이정동 on 4/21/25.
+//
+
+import Foundation
+
+protocol FolderRepository {
+  func createFolder(_ folder: Folder) async throws -> Folder
+  func fetchAllFolders() async throws -> [Folder]
+  func updateFolder(_ folder: Folder) async throws
+  func deleteFolder(_ folder: Folder) async throws
+}