diff --git a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/domain/Milestone.java b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/domain/Milestone.java
new file mode 100644
index 000000000..b14fe3cca
--- /dev/null
+++ b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/domain/Milestone.java
@@ -0,0 +1,30 @@
+package com.codesquad.issuetracker.milestone.domain;
+
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Getter;
+import java.time.LocalDate;
+
+@Builder
+@Getter
+@AllArgsConstructor
+public class Milestone {
+    private Long id;
+    private String name;
+    private String description;
+    private LocalDate dueDate;
+    private boolean isClosed;
+    private int openedIssueCount;
+    private int closedIssueCount;
+
+    public Milestone update(Milestone milestoneForUpdate) {
+        name = milestoneForUpdate.getName();
+        description = milestoneForUpdate.getDescription();
+        dueDate = milestoneForUpdate.getDueDate();
+        isClosed = milestoneForUpdate.isClosed();
+        openedIssueCount = milestoneForUpdate.getClosedIssueCount();
+        closedIssueCount = milestoneForUpdate.getClosedIssueCount();
+
+        return this;
+    }
+}
diff --git a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/domain/Milestones.java b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/domain/Milestones.java
new file mode 100644
index 000000000..318993643
--- /dev/null
+++ b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/domain/Milestones.java
@@ -0,0 +1,23 @@
+package com.codesquad.issuetracker.milestone.domain;
+
+import com.codesquad.issuetracker.label.domain.Label;
+import com.codesquad.issuetracker.label.domain.Labels;
+import lombok.Data;
+
+import java.util.ArrayList;
+import java.util.Arrays;
+import java.util.List;
+import java.util.stream.Stream;
+
+@Data(staticConstructor = "from")
+public class Milestones {
+    private final List<Milestone> milestones;
+
+    public static Milestones of(Milestone... milestones) {
+        return from(new ArrayList<>(Arrays.asList(milestones)));
+    }
+
+    public Stream<Milestone> stream() {
+        return milestones.stream();
+    }
+}
diff --git a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneRequest.java b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneRequest.java
index 01b386822..4ce02ace8 100644
--- a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneRequest.java
+++ b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneRequest.java
@@ -1,5 +1,6 @@
 package com.codesquad.issuetracker.milestone.dto;
 
+import com.codesquad.issuetracker.milestone.domain.Milestone;
 import lombok.Data;
 
 import javax.validation.constraints.NotEmpty;
@@ -13,4 +14,13 @@ public class MilestoneRequest {
     private String description;
     private LocalDate dueDate;
     private boolean isClosed;
+
+    public Milestone toEntity() {
+        return Milestone.builder()
+                        .name(name)
+                        .description(description)
+                        .dueDate(dueDate)
+                        .isClosed(isClosed)
+                        .build();
+    }
 }
diff --git a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneResponse.java b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneResponse.java
index 7db12d126..4483091f7 100644
--- a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneResponse.java
+++ b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneResponse.java
@@ -1,5 +1,6 @@
 package com.codesquad.issuetracker.milestone.dto;
 
+import com.codesquad.issuetracker.milestone.domain.Milestone;
 import lombok.Builder;
 import lombok.Data;
 import lombok.EqualsAndHashCode;
@@ -17,4 +18,16 @@ public class MilestoneResponse {
     private boolean isClosed;
     private int openedIssueCount;
     private int closedIssueCount;
+
+    public static MilestoneResponse from(Milestone milestone) {
+        return MilestoneResponse.builder()
+                .id(milestone.getId())
+                .name(milestone.getName())
+                .description(milestone.getDescription())
+                .dueDate(milestone.getDueDate())
+                .isClosed(milestone.isClosed())
+                .openedIssueCount(milestone.getOpenedIssueCount())
+                .closedIssueCount(milestone.getClosedIssueCount())
+                .build();
+    }
 }
diff --git a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneResponses.java b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneResponses.java
index b2974e960..4f1aa766b 100644
--- a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneResponses.java
+++ b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/dto/MilestoneResponses.java
@@ -1,11 +1,13 @@
 package com.codesquad.issuetracker.milestone.dto;
 
+import com.codesquad.issuetracker.milestone.domain.Milestones;
 import com.fasterxml.jackson.annotation.JsonValue;
 import lombok.Data;
 
 import java.util.Collection;
 import java.util.HashSet;
 import java.util.Set;
+import java.util.stream.Collectors;
 
 @Data(staticConstructor = "from")
 public class MilestoneResponses {
@@ -16,4 +18,12 @@ public class MilestoneResponses {
     public static MilestoneResponses from(Collection<MilestoneResponse> milestoneResponses) {
         return new MilestoneResponses(new HashSet<>(milestoneResponses));
     }
+
+    public static MilestoneResponses from(Milestones milestoneEntities) {
+        Set<MilestoneResponse> milestoneResponses = milestoneEntities.stream()
+                .map(MilestoneResponse::from)
+                .collect(Collectors.toSet());
+
+        return MilestoneResponses.from(milestoneResponses);
+    }
 }
diff --git a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/repository/MilestoneRepository.java b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/repository/MilestoneRepository.java
new file mode 100644
index 000000000..326ce9d3a
--- /dev/null
+++ b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/repository/MilestoneRepository.java
@@ -0,0 +1,16 @@
+package com.codesquad.issuetracker.milestone.repository;
+
+import com.codesquad.issuetracker.milestone.domain.Milestone;
+import com.codesquad.issuetracker.milestone.domain.Milestones;
+
+import java.util.Optional;
+
+public interface MilestoneRepository {
+    Milestones readAll();
+
+    Optional<Milestone> readById(long id);
+
+    Milestone save(Milestone milestone);
+
+    void deleteById(long id);
+}
diff --git a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/repository/MilestoneRepositoryImpl.java b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/repository/MilestoneRepositoryImpl.java
new file mode 100644
index 000000000..1b3a93bde
--- /dev/null
+++ b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/repository/MilestoneRepositoryImpl.java
@@ -0,0 +1,30 @@
+package com.codesquad.issuetracker.milestone.repository;
+
+import com.codesquad.issuetracker.milestone.domain.Milestone;
+import com.codesquad.issuetracker.milestone.domain.Milestones;
+import org.springframework.stereotype.Repository;
+
+import java.util.Optional;
+
+@Repository
+public class MilestoneRepositoryImpl implements MilestoneRepository{
+    @Override
+    public Milestones readAll() {
+        return null;
+    }
+
+    @Override
+    public Optional<Milestone> readById(long id) {
+        return Optional.empty();
+    }
+
+    @Override
+    public Milestone save(Milestone milestone) {
+        return null;
+    }
+
+    @Override
+    public void deleteById(long id) {
+
+    }
+}
diff --git a/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/service/MilestoneService.java b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/service/MilestoneService.java
new file mode 100644
index 000000000..68ae617ac
--- /dev/null
+++ b/be/issue-tracker-be/src/main/java/com/codesquad/issuetracker/milestone/service/MilestoneService.java
@@ -0,0 +1,45 @@
+package com.codesquad.issuetracker.milestone.service;
+
+import com.codesquad.issuetracker.common.exception.EntityNotFoundException;
+import com.codesquad.issuetracker.milestone.domain.Milestone;
+import com.codesquad.issuetracker.milestone.domain.Milestones;
+import com.codesquad.issuetracker.milestone.dto.MilestoneRequest;
+import com.codesquad.issuetracker.milestone.dto.MilestoneResponse;
+import com.codesquad.issuetracker.milestone.dto.MilestoneResponses;
+import com.codesquad.issuetracker.milestone.repository.MilestoneRepositoryImpl;
+import org.springframework.stereotype.Service;
+
+@Service
+public class MilestoneService {
+
+    private final MilestoneRepositoryImpl milestoneRepository;
+
+    public MilestoneService(MilestoneRepositoryImpl milestoneRepository) {
+        this.milestoneRepository = milestoneRepository;
+    }
+
+    public MilestoneResponses readAll() {
+        Milestones milestones = milestoneRepository.readAll();
+
+        return MilestoneResponses.from(milestones);
+    }
+
+    public MilestoneResponse create(MilestoneRequest milestoneRequest) {
+        Milestone savedMilestone = milestoneRepository.save(milestoneRequest.toEntity());
+
+        return MilestoneResponse.from(savedMilestone);
+    }
+
+    public MilestoneResponse update(long id, MilestoneRequest milestoneRequest) {
+        Milestone savedMilestone = milestoneRepository.readById(id)
+                                            .orElseThrow(() -> new EntityNotFoundException());
+
+        Milestone updatedMilestone = milestoneRepository.save(savedMilestone.update(milestoneRequest.toEntity()));
+
+        return MilestoneResponse.from(updatedMilestone);
+    }
+
+    public void delete(long id) {
+        milestoneRepository.deleteById(id);
+    }
+}
diff --git a/be/issue-tracker-be/src/test/java/com/codesquad/issuetracker/milestone/service/MilestoneServiceTest.java b/be/issue-tracker-be/src/test/java/com/codesquad/issuetracker/milestone/service/MilestoneServiceTest.java
new file mode 100644
index 000000000..51da902d1
--- /dev/null
+++ b/be/issue-tracker-be/src/test/java/com/codesquad/issuetracker/milestone/service/MilestoneServiceTest.java
@@ -0,0 +1,10 @@
+package com.codesquad.issuetracker.milestone.service;
+
+import java.util.Arrays;
+
+import static org.junit.jupiter.api.Assertions.*;
+
+class MilestoneServiceTest {
+
+
+}