diff --git a/src/main/kotlin/lotto/Main.kt b/src/main/kotlin/lotto/Main.kt
new file mode 100644
index 0000000000..925233fe97
--- /dev/null
+++ b/src/main/kotlin/lotto/Main.kt
@@ -0,0 +1,18 @@
+package lotto
+
+import lotto.domain.Lottery
+import lotto.domain.LotteryMachine
+import lotto.view.LotteryMachineInputView
+import lotto.view.LotteryMachineOutputView
+
+fun main() {
+
+    val payAmount = LotteryMachineInputView.inputPayAmount()
+    val lotteries = LotteryMachine.buyLotteries(payAmount)
+    LotteryMachineOutputView.printLotteries(lotteries)
+
+    val lastWinningLottery = Lottery(LotteryMachineInputView.inputLastWinningNumbers())
+
+    val result = LotteryMachine.getMatchCount(lotteries, lastWinningLottery)
+    LotteryMachineOutputView.printResult(result, LotteryMachine.calculateReturnRate(payAmount, result))
+}
diff --git a/src/main/kotlin/lotto/README.md b/src/main/kotlin/lotto/README.md
new file mode 100644
index 0000000000..18c80d812c
--- /dev/null
+++ b/src/main/kotlin/lotto/README.md
@@ -0,0 +1,10 @@
+# Step2. 로또 기능 요구사항
+  * 구입금액을 입력받는다 
+  * 구입 금액에 해당하는 로또를 발급한다  (로또 1장의 가격은 1000원이다) 
+  * 발급한 로또를 출력한다  
+  * 지난 주 당첨번호를 입력받는다
+  * 발급한 로또의 당첨 통계를 구한다 
+  * 발급한 로또의 총 수익률을 구한다
+  * 당첨 통계와 수익률을 출력한다   
+
+  
diff --git a/src/main/kotlin/lotto/domain/LotteryMachine.kt b/src/main/kotlin/lotto/domain/LotteryMachine.kt
new file mode 100644
index 0000000000..ef88e3df2e
--- /dev/null
+++ b/src/main/kotlin/lotto/domain/LotteryMachine.kt
@@ -0,0 +1,40 @@
+package lotto.domain
+
+import java.math.BigDecimal
+import java.math.RoundingMode
+
+object LotteryMachine {
+    private const val PRICE = 1_000
+
+    private val LOTTO_RETURN_MAP = mapOf(
+        3 to 5_000,
+        4 to 50_000,
+        5 to 1_500_000,
+        6 to 2_000_000_000
+    )
+
+    fun buyLotteries(payAmount: Int): Lotteries {
+        val howMany = (payAmount / PRICE)
+        val lotteryList = List(howMany) { Lottery(randomLottoNumbers()) }
+        return Lotteries(lotteryList)
+    }
+
+    private fun randomLottoNumbers() = LottoNumber.allNumbers().shuffled().subList(0, Lottery.COUNT)
+
+    fun getMatchCount(lotteries: Lotteries, lastWinningLottery: Lottery): LotteryMatchCount {
+        val matchCount = lotteries.lotteries
+            .groupingBy { it.countSameLottoNumbers(lastWinningLottery) }
+            .eachCount()
+
+        return LotteryMatchCount(matchCount)
+    }
+
+    fun calculateReturnRate(payAmount: Int, lotteryResult: LotteryMatchCount): BigDecimal {
+        val totalPrize = LOTTO_RETURN_MAP.entries.map {
+            it.value * (lotteryResult.matchCount[it.key] ?: 0)
+        }.sum()
+
+        return BigDecimal.valueOf(totalPrize / payAmount.toDouble())
+            .setScale(2, RoundingMode.FLOOR)
+    }
+}
diff --git a/src/main/kotlin/lotto/domain/LotteryMatchCount.kt b/src/main/kotlin/lotto/domain/LotteryMatchCount.kt
new file mode 100644
index 0000000000..1ff528ba0e
--- /dev/null
+++ b/src/main/kotlin/lotto/domain/LotteryMatchCount.kt
@@ -0,0 +1,3 @@
+package lotto.domain
+
+data class LotteryMatchCount(val matchCount: Map<Int, Int>)
diff --git a/src/main/kotlin/lotto/domain/Model.kt b/src/main/kotlin/lotto/domain/Model.kt
new file mode 100644
index 0000000000..d011e78534
--- /dev/null
+++ b/src/main/kotlin/lotto/domain/Model.kt
@@ -0,0 +1,72 @@
+package lotto.domain
+
+class Lotteries(val lotteries: List<Lottery>) {
+    constructor(vararg lotteries: Lottery) : this(lotteries.toList())
+
+    fun count(): Int {
+        return lotteries.size
+    }
+}
+
+class Lottery(numbers: List<Int>) {
+
+    val numbers: List<LottoNumber>
+
+    constructor(vararg inputNumbers: Int) : this(inputNumbers.toList())
+
+    init {
+        require(numbers.size == COUNT)
+        this.numbers = numbers.map { LottoNumber.of(it) }.sorted()
+    }
+
+    fun countSameLottoNumbers(other: Lottery): Int {
+        return this.numbers.count { other.numbers.contains(it) }
+    }
+    companion object {
+        const val COUNT = 6
+    }
+}
+
+class LottoNumber private constructor(val value: Int) : Comparable<LottoNumber> {
+    init {
+        require(value in (MIN_LOTTO_NUMBER..MAX_LOTTO_NUMBER))
+    }
+
+    override fun toString(): String {
+        return "LottoNumber(number=$value)"
+    }
+
+    override fun equals(other: Any?): Boolean {
+        if (this === other) return true
+        if (javaClass != other?.javaClass) return false
+
+        other as LottoNumber
+
+        if (value != other.value) return false
+
+        return true
+    }
+
+    override fun hashCode(): Int {
+        return value
+    }
+
+    override fun compareTo(other: LottoNumber): Int {
+        return this.value.compareTo(other.value)
+    }
+
+    companion object {
+        private const val MIN_LOTTO_NUMBER = 1
+        private const val MAX_LOTTO_NUMBER = 45
+        private val NUMBERS = List(MAX_LOTTO_NUMBER) { LottoNumber(it + MIN_LOTTO_NUMBER) }
+        fun allNumbers(): List<Int> {
+            return NUMBERS.map { it.value }
+        }
+
+        fun of(number: Int): LottoNumber {
+            require(number - MIN_LOTTO_NUMBER in (NUMBERS.indices))
+
+            return NUMBERS[number - MIN_LOTTO_NUMBER]
+        }
+    }
+}
diff --git a/src/main/kotlin/lotto/view/LotteryMachineInputView.kt b/src/main/kotlin/lotto/view/LotteryMachineInputView.kt
new file mode 100644
index 0000000000..facab6d227
--- /dev/null
+++ b/src/main/kotlin/lotto/view/LotteryMachineInputView.kt
@@ -0,0 +1,17 @@
+package lotto.view
+
+object LotteryMachineInputView {
+
+    fun inputPayAmount(): Int {
+        println("구입금액을 입력해 주세요.")
+        return readLine()?.toIntOrNull() ?: throw IllegalArgumentException()
+    }
+
+    fun inputLastWinningNumbers(): List<Int> {
+        println("지난 주 당첨 번호를 입력해 주세요.")
+
+        return readLine().orEmpty()
+            .split(",")
+            .map { it.toIntOrNull() ?: throw IllegalArgumentException() }
+    }
+}
diff --git a/src/main/kotlin/lotto/view/LotteryMachineOutputView.kt b/src/main/kotlin/lotto/view/LotteryMachineOutputView.kt
new file mode 100644
index 0000000000..cb29170990
--- /dev/null
+++ b/src/main/kotlin/lotto/view/LotteryMachineOutputView.kt
@@ -0,0 +1,29 @@
+package lotto.view
+
+import lotto.domain.Lotteries
+import lotto.domain.LotteryMatchCount
+import java.math.BigDecimal
+
+object LotteryMachineOutputView {
+    fun printLotteries(lotteries: Lotteries) {
+        println("${lotteries.count()}개를 구매했습니다.")
+
+        for (it in lotteries.lotteries) {
+            println("[${it.numbers.map { it.value }.toList().joinToString(", ")}]")
+        }
+    }
+
+    fun printResult(result: LotteryMatchCount, returnRate: BigDecimal) {
+        println(
+            """
+        |당첨 통계
+        |---------
+        |3개 일치 (5000원)- ${result.matchCount[3] ?: 0}개
+        |4개 일치 (50000원)- ${result.matchCount[4] ?: 0}개
+        |5개 일치 (1500000원)- ${result.matchCount[5] ?: 0}개
+        |6개 일치 (2000000000원)- ${result.matchCount[6] ?: 0}개
+        |총 수익률은 ${returnRate}입니다.
+            """.trimIndent()
+        )
+    }
+}
diff --git a/src/test/kotlin/lotto/domain/LotteryMachineTest.kt b/src/test/kotlin/lotto/domain/LotteryMachineTest.kt
new file mode 100644
index 0000000000..e1fdb04c1a
--- /dev/null
+++ b/src/test/kotlin/lotto/domain/LotteryMachineTest.kt
@@ -0,0 +1,72 @@
+package lotto.domain
+
+import io.kotest.matchers.comparables.shouldBeEqualComparingTo
+import io.kotest.matchers.maps.shouldNotHaveKey
+import io.kotest.matchers.shouldBe
+import org.junit.jupiter.api.DisplayName
+import org.junit.jupiter.api.Test
+import org.junit.jupiter.api.assertAll
+import org.junit.jupiter.params.ParameterizedTest
+import org.junit.jupiter.params.provider.Arguments
+import org.junit.jupiter.params.provider.MethodSource
+import java.math.BigDecimal
+import java.util.stream.Stream
+
+internal class LotteryMachineTest {
+
+    @DisplayName("구입 금액에 해당하는 로또를 발급한다")
+    @Test
+    fun buyLottery() {
+        listOf(
+            1000 to 1,
+            1500 to 1,
+            3900 to 3,
+            10000 to 10
+        ).map { (payAmount, howManyBought) ->
+            {
+                val result = LotteryMachine.buyLotteries(payAmount)
+
+                result.count() shouldBe howManyBought
+            }
+        }
+    }
+
+    @Test
+    fun getMatchResult() {
+
+        val result = LotteryMachine.getMatchCount(
+            Lotteries(
+                Lottery(1, 2, 13, 14, 15, 16),
+                Lottery(11, 12, 13, 4, 5, 6),
+                Lottery(1, 2, 3, 14, 15, 16)
+            ),
+            Lottery(1, 2, 3, 4, 5, 6)
+        )
+        assertAll(
+            { result.matchCount[2] shouldBe 1 },
+            { result.matchCount[3] shouldBe 2 },
+            { listOf(0, 1, 4, 5).forEach { result.matchCount shouldNotHaveKey it } }
+        )
+    }
+
+    @DisplayName("수익률을 구한다 (소숫점 2자리수에서 반올림한다)")
+    @ParameterizedTest
+    @MethodSource("calculateReturnRateProvider")
+    fun calculateReturnRate(payAmount: Int, countSameLottoNumber: Map<Int, Int>, expected: BigDecimal) {
+
+        LotteryMachine.calculateReturnRate(
+            payAmount,
+            LotteryMatchCount(countSameLottoNumber)
+        ) shouldBeEqualComparingTo expected
+    }
+
+    companion object {
+        @JvmStatic
+        fun calculateReturnRateProvider(): Stream<Arguments> = Stream.of(
+            Arguments.of(14000, mapOf(3 to 1, 2 to 1), BigDecimal.valueOf(0.35)),
+            Arguments.of(10000, mapOf(1 to 3), BigDecimal.ZERO),
+            Arguments.of(30000, mapOf(4 to 1, 3 to 1, 2 to 1), BigDecimal.valueOf(1.83)),
+            Arguments.of(20000, mapOf(5 to 1, 4 to 1), BigDecimal.valueOf(77.5))
+        )
+    }
+}
diff --git a/src/test/kotlin/lotto/domain/LotteryTest.kt b/src/test/kotlin/lotto/domain/LotteryTest.kt
new file mode 100644
index 0000000000..f2309a5bd1
--- /dev/null
+++ b/src/test/kotlin/lotto/domain/LotteryTest.kt
@@ -0,0 +1,34 @@
+package lotto.domain
+
+import io.kotest.assertions.throwables.shouldThrow
+import io.kotest.matchers.shouldBe
+import org.junit.jupiter.api.DisplayName
+import org.junit.jupiter.api.Test
+
+internal class LotteryTest {
+
+    @DisplayName("6개의 로또 번호를 포함해야한다")
+    @Test
+    fun create() {
+        listOf(
+            intArrayOf(1, 2),
+            intArrayOf(1, 2, 3, 4, 5),
+            intArrayOf(1, 2, 3, 4, 5, 6, 7)
+        ).map { numbers ->
+            shouldThrow<IllegalArgumentException> { Lottery(*numbers) }
+        }
+    }
+
+    @DisplayName("일치하는 로또 번호 갯수를 구한다")
+    @Test
+    fun countSameLottoNumbers() {
+        val sut = Lottery(1, 2, 3, 4, 5, 6)
+        listOf(
+            Lottery(1, 12, 13, 14, 15, 16) to 1,
+            Lottery(1, 2, 13, 14, 15, 16) to 2,
+            Lottery(1, 2, 3, 4, 5, 6) to 6
+        ).map { (other, expected) ->
+            sut.countSameLottoNumbers(other) shouldBe expected
+        }
+    }
+}
diff --git a/src/test/kotlin/lotto/domain/LottoNumberTest.kt b/src/test/kotlin/lotto/domain/LottoNumberTest.kt
new file mode 100644
index 0000000000..8604b13fb7
--- /dev/null
+++ b/src/test/kotlin/lotto/domain/LottoNumberTest.kt
@@ -0,0 +1,59 @@
+package lotto.domain
+
+import io.kotest.assertions.throwables.shouldThrow
+import io.kotest.matchers.comparables.shouldBeEqualComparingTo
+import io.kotest.matchers.shouldBe
+import io.kotest.matchers.types.shouldBeSameInstanceAs
+import org.junit.jupiter.api.Assertions.assertAll
+import org.junit.jupiter.api.DisplayName
+import org.junit.jupiter.api.Test
+import org.junit.jupiter.params.ParameterizedTest
+import org.junit.jupiter.params.provider.ValueSource
+
+internal class LottoNumberTest {
+
+    @DisplayName("특정 로또 번호로 생성할 수 있다")
+    @ParameterizedTest
+    @ValueSource(ints = [1, 2, 3, 4, 43, 44, 45])
+    fun number(number: Int) {
+        LottoNumber.of(number).value shouldBe number
+    }
+
+    @DisplayName("로또 번호는 1-45 사이의 값이여야 한다")
+    @ParameterizedTest
+    @ValueSource(ints = [0, -1, 46, 50, 100])
+    fun getInstanceFailIfNotLottoNumber(number: Int) {
+        shouldThrow<IllegalArgumentException> { LottoNumber.of(number) }
+    }
+
+    @DisplayName("값 객체이다")
+    @ParameterizedTest
+    @ValueSource(ints = [1, 2, 3, 4, 43, 44, 45])
+    fun getInstance(number: Int) {
+        val sut = LottoNumber.of(number)
+        val other = LottoNumber.of(number)
+
+        assertAll(
+            { sut shouldBe other },
+            { sut shouldBeSameInstanceAs other },
+            { sut shouldBeEqualComparingTo other }
+        )
+    }
+
+    @DisplayName("로또 번호 값으로 비교할 수 있다")
+    @Test
+    fun compare() {
+        listOf(
+            1 to 1,
+            2 to 0,
+            3 to -1,
+        ).map { (compareTo, compareResult) ->
+            {
+                val sut = LottoNumber.of(2)
+                val other = LottoNumber.of(compareTo)
+
+                sut.compareTo(other) shouldBe compareResult
+            }
+        }
+    }
+}