diff --git a/backend-node/src/controllers/sampleController.ts b/backend-node/src/controllers/sampleController.ts
new file mode 100644
index 00000000..d4f277ca
--- /dev/null
+++ b/backend-node/src/controllers/sampleController.ts
@@ -0,0 +1,56 @@
+import { Request, Response } from "express";
+import { SampleService } from "../services/sampleService";
+
+const sampleService = SampleService.getInstance();
+
+/**
+ * 목록 조회
+ * GET /api/sample/list?page=1&limit=20
+ */
+export const getList = async (req: Request, res: Response): Promise<void> => {
+  const page = Math.max(1, parseInt(req.query.page as string) || 1);
+  const limit = Math.min(100, Math.max(1, parseInt(req.query.limit as string) || 20));
+  const result = await sampleService.getList(page, limit);
+  res.status(200).json({
+    success: true,
+    data: result.items,
+    total: result.total,
+    page,
+    limit,
+  });
+};
+
+/**
+ * 등록
+ * POST /api/sample
+ */
+export const create = async (req: Request, res: Response): Promise<void> => {
+  const { name, description } = req.body;
+  if (!name || !description) {
+    res.status(400).json({ success: false, message: "name, description은 필수입니다." });
+    return;
+  }
+  const item = await sampleService.create(name, description);
+  res.status(201).json({ success: true, data: item });
+};
+
+/**
+ * 수정
+ * PUT /api/sample/:id
+ */
+export const update = async (req: Request, res: Response): Promise<void> => {
+  const { id } = req.params;
+  const { name, description } = req.body;
+  const item = await sampleService.update(id, name, description);
+  res.status(200).json({ success: true, data: item });
+};
+
+/**
+ * 삭제 (soft delete)
+ * DELETE /api/sample/:id
+ */
+export const remove = async (req: Request, res: Response): Promise<void> => {
+  const { id } = req.params;
+  await sampleService.softDelete(id);
+  res.status(200).json({ success: true, message: "삭제되었습니다." });
+};
diff --git a/backend-node/src/routes/sampleRoutes.ts b/backend-node/src/routes/sampleRoutes.ts
new file mode 100644
index 00000000..22f013fd
--- /dev/null
+++ b/backend-node/src/routes/sampleRoutes.ts
@@ -0,0 +1,14 @@
+import { Router } from "express";
+import { authenticateToken } from "../middleware/authMiddleware";
+import * as sampleController from "../controllers/sampleController";
+
+const router = Router();
+
+router.use(authenticateToken);
+
+router.get("/list", sampleController.getList);
+router.post("/", sampleController.create);
+router.put("/:id", sampleController.update);
+router.delete("/:id", sampleController.remove);
+
+export default router;
diff --git a/backend-node/src/services/sampleService.ts b/backend-node/src/services/sampleService.ts
new file mode 100644
index 00000000..204e7b8e
--- /dev/null
+++ b/backend-node/src/services/sampleService.ts
@@ -0,0 +1,86 @@
+import { v4 as uuidv4 } from "uuid";
+import { logger } from "../utils/logger";
+
+export interface SampleItem {
+  id: string;
+  name: string;
+  description: string;
+  is_deleted: boolean;
+  created_at: string;
+  updated_at: string;
+}
+
+// 인메모리 저장소 (실제 DB 테이블 없이도 동작)
+const store = new Map<string, SampleItem>();
+
+export class SampleService {
+  private static instance: SampleService;
+
+  private constructor() {}
+
+  public static getInstance(): SampleService {
+    if (!SampleService.instance) {
+      SampleService.instance = new SampleService();
+    }
+    return SampleService.instance;
+  }
+
+  /**
+   * 목록 조회 (페이징, soft delete 제외)
+   */
+  public async getList(page: number, limit: number): Promise<{ items: SampleItem[]; total: number }> {
+    const active = Array.from(store.values()).filter((item) => !item.is_deleted);
+    const total = active.length;
+    const items = active.slice((page - 1) * limit, page * limit);
+    logger.info(`📋 sample 목록 조회: total=${total}, page=${page}, limit=${limit}`);
+    return { items, total };
+  }
+
+  /**
+   * 등록
+   */
+  public async create(name: string, description: string): Promise<SampleItem> {
+    const now = new Date().toISOString();
+    const item: SampleItem = {
+      id: uuidv4(),
+      name,
+      description,
+      is_deleted: false,
+      created_at: now,
+      updated_at: now,
+    };
+    store.set(item.id, item);
+    logger.info(`✅ sample 등록: ${item.id}`);
+    return item;
+  }
+
+  /**
+   * 수정
+   */
+  public async update(id: string, name?: string, description?: string): Promise<SampleItem> {
+    const item = store.get(id);
+    if (!item || item.is_deleted) {
+      throw new Error(`항목을 찾을 수 없습니다: ${id}`);
+    }
+    if (name !== undefined) item.name = name;
+    if (description !== undefined) item.description = description;
+    item.updated_at = new Date().toISOString();
+    store.set(id, item);
+    logger.info(`✅ sample 수정: ${id}`);
+    return item;
+  }
+
+  /**
+   * Soft delete
+   */
+  public async softDelete(id: string): Promise<void> {
+    const item = store.get(id);
+    if (!item || item.is_deleted) {
+      throw new Error(`항목을 찾을 수 없습니다: ${id}`);
+    }
+    item.is_deleted = true;
+    item.updated_at = new Date().toISOString();
+    store.set(id, item);
+    logger.info(`✅ sample 삭제(soft): ${id}`);
+  }
+}