diff --git a/payment-command/src/main/java/com/example/cash/domain/Cash.java b/payment-command/src/main/java/com/example/cash/domain/Cash.java
new file mode 100644
index 0000000..71fa195
--- /dev/null
+++ b/payment-command/src/main/java/com/example/cash/domain/Cash.java
@@ -0,0 +1,44 @@
+package com.example.cash.domain;
+
+import com.example.user.domain.User;
+import jakarta.persistence.Entity;
+import jakarta.persistence.Id;
+import jakarta.persistence.JoinColumn;
+import jakarta.persistence.ManyToOne;
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.UUID;
+import lombok.AccessLevel;
+import lombok.AllArgsConstructor;
+import lombok.NoArgsConstructor;
+import org.springframework.data.annotation.CreatedDate;
+import org.springframework.data.annotation.LastModifiedDate;
+
+@Entity
+@NoArgsConstructor(access = AccessLevel.PROTECTED)
+@AllArgsConstructor(access = AccessLevel.PRIVATE)
+public class Cash {
+
+    @Id
+    private String id;
+
+    private BigDecimal amount;
+
+    @ManyToOne
+    @JoinColumn
+    private User user;
+
+    @CreatedDate
+    private LocalDateTime createdAt;
+
+    @LastModifiedDate
+    private LocalDateTime updatedAt;
+
+    public String getId() {
+        return id;
+    }
+
+    public static Cash of(BigDecimal amount, User user) {
+        return new Cash(UUID.fromString("cash").toString(), amount, user, null, null);
+    }
+}
diff --git a/payment-command/src/main/java/com/example/common/IdResponse.java b/payment-command/src/main/java/com/example/common/IdResponse.java
new file mode 100644
index 0000000..e8e9698
--- /dev/null
+++ b/payment-command/src/main/java/com/example/common/IdResponse.java
@@ -0,0 +1,20 @@
+package com.example.common;
+
+import lombok.AccessLevel;
+import lombok.Getter;
+import lombok.NoArgsConstructor;
+
+@NoArgsConstructor(access = AccessLevel.PROTECTED)
+@Getter
+public class IdResponse<T> {
+
+    private T id;
+
+    private IdResponse(T id) {
+        this.id = id;
+    }
+
+    public static <T> IdResponse<T> of(T id) {
+        return new IdResponse<>(id);
+    }
+}
diff --git a/payment-query/src/main/java/com/example/PaymentCreatedListener.java b/payment-query/src/main/java/com/example/PaymentCreatedListener.java
new file mode 100644
index 0000000..7c71dfe
--- /dev/null
+++ b/payment-query/src/main/java/com/example/PaymentCreatedListener.java
@@ -0,0 +1,14 @@
+package com.example;
+
+import com.example.payment.domain.event.PaymentCreated;
+import org.springframework.kafka.annotation.KafkaListener;
+import org.springframework.stereotype.Service;
+
+@Service
+public class PaymentCreatedListener {
+
+    @KafkaListener(topics = "PaymentCreated", groupId = "group1")
+    public void consume(PaymentCreated message) {
+        System.out.println("receive message : " + message.toString());
+    }
+}
\ No newline at end of file