diff --git a/src/utils/mergeRefs/ko/mergeRefs.md b/src/utils/mergeRefs/ko/mergeRefs.md
index 0cdefcbf..6aea8447 100644
--- a/src/utils/mergeRefs/ko/mergeRefs.md
+++ b/src/utils/mergeRefs/ko/mergeRefs.md
@@ -6,7 +6,7 @@
 
 ```ts
 function mergeRefs<T>(
-  ...refs: Array<RefObject<T> | RefCallback<T> | null | undefined>
+  ...refs: Array<Ref<T> | undefined>
 ): RefCallback<T>;
 ```
 
@@ -15,7 +15,7 @@ function mergeRefs<T>(
 <Interface
   required
   name="refs"
-  type="Array<RefObject<T> | RefCallback<T> | null | undefined>"
+  type="Array<Ref<T> | undefined>"
   description="합쳐질 refs의 배열이에요. 각 ref는 RefObject 또는 RefCallback 중 하나일 수 있어요."
 />
 
diff --git a/src/utils/mergeRefs/mergeRefs.md b/src/utils/mergeRefs/mergeRefs.md
index 35242c45..74f964a5 100644
--- a/src/utils/mergeRefs/mergeRefs.md
+++ b/src/utils/mergeRefs/mergeRefs.md
@@ -6,7 +6,7 @@ This function takes multiple refs (RefObject or RefCallback) and returns a singl
 
 ```ts
 function mergeRefs<T>(
-  ...refs: Array<RefObject<T> | RefCallback<T> | null | undefined>
+  ...refs: Array<Ref<T> | undefined>
 ): RefCallback<T>;
 ```
 
@@ -15,7 +15,7 @@ function mergeRefs<T>(
 <Interface
   required
   name="refs"
-  type="Array<RefObject<T> | RefCallback<T> | null | undefined>"
+  type="Array<Ref<T> | undefined>"
   description="An array of refs to be merged. Each ref can be either a RefObject or RefCallback."
 />
 
diff --git a/src/utils/mergeRefs/mergeRefs.spec.ts b/src/utils/mergeRefs/mergeRefs.spec.ts
index f27cf243..e74e5637 100644
--- a/src/utils/mergeRefs/mergeRefs.spec.ts
+++ b/src/utils/mergeRefs/mergeRefs.spec.ts
@@ -1,6 +1,6 @@
 import { useCallback, useRef } from 'react';
 import { act } from '@testing-library/react';
-import { describe, expect, it } from 'vitest';
+import { describe, expect, it, vi } from 'vitest';
 
 import { renderHookSSR } from '../../_internal/test-utils/renderHookSSR.tsx';
 
@@ -75,4 +75,54 @@ describe('mergeRefs', () => {
     expect(result.current.ref1.current).toBe(value);
     expect(ref3Value).toBe(value);
   });
+
+  it('should call cleanup functions returned by callback refs', () => {
+    const cleanupCalls: string[] = [];
+
+    const callbackRef1 = vi.fn(() => {
+      return () => {
+        cleanupCalls.push('cleanup1');
+      };
+    });
+
+    const callbackRef2 = vi.fn(() => {
+      return () => {
+        cleanupCalls.push('cleanup2');
+      };
+    });
+
+    const mergedRef = mergeRefs<string | null>(callbackRef1, callbackRef2);
+    const value = 'test-value';
+
+    act(() => {
+      mergedRef(value);
+    });
+
+    const cleanupFn = mergedRef(null);
+    if (cleanupFn) {
+      cleanupFn();
+    }
+
+    expect(cleanupCalls).toEqual(['cleanup1', 'cleanup2']);
+    expect(callbackRef1).toHaveBeenCalledWith(value);
+    expect(callbackRef2).toHaveBeenCalledWith(value);
+  });
+
+  it('verifies that object refs initialize correctly without cleanup functions', () => {
+    const refObj = { current: 'initial' };
+    const mergedRef = mergeRefs(refObj);
+
+    act(() => {
+      mergedRef('new-value');
+    });
+    expect(refObj.current).toBe('new-value');
+
+    const cleanupFn = mergedRef(null);
+    expect(cleanupFn).toBeInstanceOf(Function);
+
+    if (cleanupFn) {
+      cleanupFn();
+    }
+    expect(refObj.current).toBeNull();
+  });
 });
diff --git a/src/utils/mergeRefs/mergeRefs.ts b/src/utils/mergeRefs/mergeRefs.ts
index b643558b..79bf65e5 100644
--- a/src/utils/mergeRefs/mergeRefs.ts
+++ b/src/utils/mergeRefs/mergeRefs.ts
@@ -1,4 +1,7 @@
-import { RefCallback, RefObject } from 'react';
+import { Ref, RefCallback } from 'react';
+
+type StrictRef<T> = NonNullable<Ref<T>>;
+type RefCleanup<T> = ReturnType<RefCallback<T>>;
 
 /**
  * @description
@@ -7,7 +10,7 @@ import { RefCallback, RefObject } from 'react';
  *
  * @template T - The type of target to be referenced.
  *
- * @param {Array<RefObject<T> | RefCallback<T> | null | undefined>} refs - An array of refs to be merged. Each ref can be either a RefObject or RefCallback.
+ * @param {Array<Ref<T> | undefined>} refs - An array of refs to be merged. Each ref can be either a RefObject or RefCallback.
  *
  * @returns {RefCallback<T>} A single ref callback that updates all provided refs.
  *
@@ -34,19 +37,39 @@ import { RefCallback, RefObject } from 'react';
  *   return <div ref={mergeRefs(measuredRef, ref)} />;
  * }
  */
-export function mergeRefs<T>(...refs: Array<RefObject<T> | RefCallback<T> | null | undefined>): RefCallback<T> {
+
+function assignRef<T>(ref: StrictRef<T>, value: T | null): RefCleanup<T> {
+  if (typeof ref === 'function') {
+    return ref(value);
+  }
+
+  ref.current = value;
+}
+
+export function mergeRefs<T>(...refs: Array<Ref<T> | undefined>): RefCallback<T> {
+  const availableRefs = refs.filter(ref => ref != null);
+  const cleanupMap = new Map<StrictRef<T>, Exclude<RefCleanup<T>, void>>();
+
   return value => {
-    for (const ref of refs) {
-      if (ref == null) {
-        continue;
+    for (const ref of availableRefs) {
+      const cleanup = assignRef(ref, value);
+      if (cleanup) {
+        cleanupMap.set(ref, cleanup);
       }
+    }
 
-      if (typeof ref === 'function') {
-        ref(value);
-        continue;
+    return () => {
+      for (const ref of availableRefs) {
+        const cleanup = cleanupMap.get(ref);
+        if (cleanup && typeof cleanup === 'function') {
+          cleanup();
+          continue;
+        }
+
+        assignRef(ref, null);
       }
 
-      (ref as RefObject<T | null>).current = value;
-    }
+      cleanupMap.clear();
+    };
   };
 }