diff --git a/app/src/main/res/layout/fragment_owner_account.xml b/app/src/main/res/layout/fragment_owner_account.xml
new file mode 100644
index 0000000..5997300
--- /dev/null
+++ b/app/src/main/res/layout/fragment_owner_account.xml
@@ -0,0 +1,254 @@
+<?xml version="1.0" encoding="utf-8"?>
+<layout xmlns:android="http://schemas.android.com/apk/res/android"
+    xmlns:app="http://schemas.android.com/apk/res-auto"
+    xmlns:tools="http://schemas.android.com/tools">
+
+    <data>
+        <import type="android.view.View" />
+        <variable
+            name="viewModel"
+            type="com.umc.coumo.domain.viewmodel.AccountViewModel" />
+    </data>
+
+    <androidx.constraintlayout.widget.ConstraintLayout
+        android:layout_width="match_parent"
+        android:layout_height="match_parent">
+
+        <TextView
+            android:id="@+id/tv_account"
+            android:layout_width="wrap_content"
+            android:layout_height="wrap_content"
+            android:text="안녕하세요 김다빈님!"
+            android:textSize="24sp"
+            android:textColor="@color/font_text"
+            android:fontFamily="@font/pretendard_700"
+            android:layout_marginTop="40dp"
+            android:layout_marginStart="26dp"
+            app:layout_constraintStart_toStartOf="parent"
+            app:layout_constraintTop_toTopOf="parent"/>
+
+        <androidx.constraintlayout.widget.ConstraintLayout
+            android:id="@+id/section_profile"
+            android:layout_width="match_parent"
+            android:layout_height="wrap_content"
+            android:layout_marginTop="40dp"
+            android:layout_marginHorizontal="26dp"
+            android:paddingVertical="16dp"
+            android:background="@drawable/shape_rec_round_8"
+            android:backgroundTint="@color/sub"
+            android:onClick="@{() -> viewModel.changeIsExpanded()}"
+            app:layout_constraintStart_toStartOf="parent"
+            app:layout_constraintTop_toBottomOf="@id/tv_account">
+
+            <TextView
+                android:id="@+id/tv_my_profile"
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:layout_marginStart="16dp"
+                style="@style/AccountTitle"
+                android:textSize="18sp"
+                android:text="@string/my_profile"
+                app:layout_constraintStart_toStartOf="parent"
+                app:layout_constraintTop_toTopOf="parent"/>
+
+            <androidx.constraintlayout.utils.widget.ImageFilterView
+                android:layout_width="@dimen/btn_size"
+                android:layout_height="@dimen/btn_size"
+                android:src="@{viewModel.isExpanded ? @drawable/icon_left_arrow: @drawable/icon_right_arrow}"
+                android:layout_marginEnd="6dp"
+                app:layout_constraintEnd_toEndOf="parent"
+                app:layout_constraintTop_toTopOf="parent"
+                tools:src="@drawable/icon_right_arrow"/>
+
+            <androidx.appcompat.widget.LinearLayoutCompat
+                android:layout_width="match_parent"
+                android:layout_height="wrap_content"
+                android:paddingHorizontal="16dp"
+                android:orientation="horizontal"
+                android:visibility="@{viewModel.isExpanded() ? View.VISIBLE : View.GONE}"
+                app:layout_constraintTop_toBottomOf="@id/tv_my_profile">
+                
+                <androidx.appcompat.widget.LinearLayoutCompat
+                    android:layout_width="wrap_content"
+                    android:layout_height="wrap_content"
+                    android:layout_marginEnd="35dp"
+                    android:orientation="vertical" >
+
+                    <TextView
+                        android:layout_width="wrap_content"
+                        android:layout_height="wrap_content"
+                        style="@style/ProfileTitle"
+                        android:text="@string/name"/>
+
+                    <TextView
+                        android:layout_width="wrap_content"
+                        android:layout_height="wrap_content"
+                        style="@style/ProfileTitle"
+                        android:text="@string/birth"/>
+
+                    <TextView
+                        android:layout_width="wrap_content"
+                        android:layout_height="wrap_content"
+                        style="@style/ProfileTitle"
+                        android:text="@string/gender"/>
+
+                    <TextView
+                        android:layout_width="wrap_content"
+                        android:layout_height="wrap_content"
+                        style="@style/ProfileTitle"
+                        android:text="@string/phone"/>
+                </androidx.appcompat.widget.LinearLayoutCompat>
+
+                <androidx.appcompat.widget.LinearLayoutCompat
+                    android:layout_width="wrap_content"
+                    android:layout_height="wrap_content"
+                    android:layout_marginEnd="35dp"
+                    android:orientation="vertical" >
+
+                    <TextView
+                        android:layout_width="wrap_content"
+                        android:layout_height="wrap_content"
+                        style="@style/ProfileContent"
+                        android:text="김다빈"/>
+
+                    <TextView
+                        android:layout_width="wrap_content"
+                        android:layout_height="wrap_content"
+                        style="@style/ProfileContent"
+                        android:text="2001.01.01"/>
+
+
+                    <TextView
+                        android:layout_width="wrap_content"
+                        android:layout_height="wrap_content"
+                        style="@style/ProfileContent"
+                        android:text="여성"/>
+
+                    <TextView
+                        android:layout_width="wrap_content"
+                        android:layout_height="wrap_content"
+                        style="@style/ProfileContent"
+                        android:text="010-1234-5678"/>
+                </androidx.appcompat.widget.LinearLayoutCompat>
+
+            </androidx.appcompat.widget.LinearLayoutCompat>
+
+        </androidx.constraintlayout.widget.ConstraintLayout>
+
+
+        <androidx.constraintlayout.widget.ConstraintLayout
+            android:id="@+id/section_service_center"
+            android:layout_width="match_parent"
+            android:layout_height="wrap_content"
+            android:layout_marginTop="16dp"
+            android:layout_marginHorizontal="26dp"
+            android:paddingVertical="16dp"
+            android:background="@drawable/shape_rec_round_8"
+            android:backgroundTint="@color/sub"
+            app:layout_constraintStart_toStartOf="parent"
+            app:layout_constraintTop_toBottomOf="@id/section_profile">
+
+            <TextView
+                android:id="@+id/tv_service_center"
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:layout_marginStart="16dp"
+                style="@style/AccountTitle"
+                android:text="@string/service_center"
+                app:layout_constraintStart_toStartOf="parent"
+                app:layout_constraintTop_toTopOf="parent"
+                app:layout_constraintBottom_toBottomOf="parent"/>
+
+            <androidx.constraintlayout.utils.widget.ImageFilterView
+                android:id="@+id/btn_call"
+                android:layout_width="@dimen/btn_size"
+                android:layout_height="@dimen/btn_size"
+                android:src="@drawable/icon_call"
+                android:layout_marginEnd="4dp"
+                app:layout_constraintEnd_toStartOf="@id/tv_call_number"
+                app:layout_constraintTop_toTopOf="parent"/>
+
+            <TextView
+                android:id="@+id/tv_call_number"
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:layout_marginEnd="10dp"
+                android:textStyle="bold"
+                android:textSize="18sp"
+                android:text="@string/call_number"
+                app:layout_constraintEnd_toEndOf="parent"
+                app:layout_constraintTop_toTopOf="parent"/>
+
+        </androidx.constraintlayout.widget.ConstraintLayout>
+
+        <androidx.constraintlayout.widget.ConstraintLayout
+            android:id="@+id/section_logout"
+            android:layout_width="match_parent"
+            android:layout_height="wrap_content"
+            android:layout_marginTop="16dp"
+            android:layout_marginHorizontal="26dp"
+            android:paddingVertical="16dp"
+            android:background="@drawable/shape_rec_round_8"
+            android:backgroundTint="@color/sub"
+            app:layout_constraintStart_toStartOf="parent"
+            app:layout_constraintTop_toBottomOf="@id/section_service_center">
+
+            <TextView
+                android:id="@+id/tv_logout"
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:layout_marginStart="16dp"
+                style="@style/AccountTitle"
+                android:text="@string/logout"
+                app:layout_constraintStart_toStartOf="parent"
+                app:layout_constraintTop_toTopOf="parent"
+                app:layout_constraintBottom_toBottomOf="parent"/>
+
+            <androidx.constraintlayout.utils.widget.ImageFilterView
+                android:id="@+id/btn_logout"
+                android:layout_width="@dimen/btn_size"
+                android:layout_height="@dimen/btn_size"
+                android:src="@drawable/icon_right_arrow"
+                android:layout_marginEnd="6dp"
+                app:layout_constraintEnd_toEndOf="parent"
+                app:layout_constraintTop_toTopOf="parent"/>
+
+        </androidx.constraintlayout.widget.ConstraintLayout>
+
+
+        <androidx.constraintlayout.widget.ConstraintLayout
+            android:id="@+id/section_withdraw"
+            android:layout_width="match_parent"
+            android:layout_height="wrap_content"
+            android:layout_marginTop="16dp"
+            android:layout_marginHorizontal="26dp"
+            android:paddingVertical="16dp"
+            android:background="@drawable/shape_rec_round_8"
+            android:backgroundTint="@color/sub"
+            app:layout_constraintStart_toStartOf="parent"
+            app:layout_constraintTop_toBottomOf="@id/section_logout">
+
+            <TextView
+                android:id="@+id/tv_withdraw"
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:layout_marginStart="16dp"
+                style="@style/AccountTitle"
+                android:text="@string/withdraw"
+                app:layout_constraintStart_toStartOf="parent"
+                app:layout_constraintTop_toTopOf="parent"
+                app:layout_constraintBottom_toBottomOf="parent"/>
+
+            <androidx.constraintlayout.utils.widget.ImageFilterView
+                android:id="@+id/btn_withdraw"
+                android:layout_width="@dimen/btn_size"
+                android:layout_height="@dimen/btn_size"
+                android:src="@drawable/icon_right_arrow"
+                android:layout_marginEnd="6dp"
+                app:layout_constraintEnd_toEndOf="parent"
+                app:layout_constraintTop_toTopOf="parent"/>
+
+        </androidx.constraintlayout.widget.ConstraintLayout>
+
+    </androidx.constraintlayout.widget.ConstraintLayout>
+</layout>
\ No newline at end of file
diff --git a/app/src/main/res/layout/fragment_owner_main.xml b/app/src/main/res/layout/fragment_owner_main.xml
new file mode 100644
index 0000000..2ea97a0
--- /dev/null
+++ b/app/src/main/res/layout/fragment_owner_main.xml
@@ -0,0 +1,62 @@
+<?xml version="1.0" encoding="utf-8"?>
+<layout xmlns:android="http://schemas.android.com/apk/res/android"
+    xmlns:app="http://schemas.android.com/apk/res-auto">
+
+    <data>
+
+    </data>
+
+    <androidx.constraintlayout.widget.ConstraintLayout
+        android:id="@+id/constraintLayout"
+        android:layout_width="match_parent"
+        android:layout_height="match_parent">
+
+        <androidx.constraintlayout.utils.widget.ImageFilterView
+            android:id="@+id/btn_setting"
+            android:layout_width="24dp"
+            android:layout_height="24dp"
+            app:layout_constraintEnd_toEndOf="parent"
+            app:layout_constraintTop_toTopOf="parent" />
+
+        <androidx.constraintlayout.widget.ConstraintLayout
+            android:id="@+id/btn_stamp"
+            android:layout_width="wrap_content"
+            android:layout_height="wrap_content"
+            app:layout_constraintBottom_toBottomOf="parent"
+            app:layout_constraintEnd_toStartOf="@+id/btn_use"
+            app:layout_constraintStart_toStartOf="parent"
+            app:layout_constraintTop_toTopOf="parent">
+
+            <TextView
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:background="@color/main"
+                android:padding="26dp"
+                android:text="적립하기"
+                android:textColor="@color/white"
+                app:layout_constraintTop_toTopOf="parent"
+                app:layout_constraintStart_toStartOf="parent                                 "/>
+        </androidx.constraintlayout.widget.ConstraintLayout>
+
+        <androidx.constraintlayout.widget.ConstraintLayout
+            android:id="@+id/btn_use"
+            android:layout_width="wrap_content"
+            android:layout_height="wrap_content"
+            app:layout_constraintBottom_toBottomOf="parent"
+            app:layout_constraintEnd_toEndOf="parent"
+            app:layout_constraintHorizontal_bias="0.5"
+            app:layout_constraintStart_toEndOf="@+id/btn_stamp"
+            app:layout_constraintTop_toTopOf="parent">
+
+            <TextView
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:background="@color/main"
+                android:padding="26dp"
+                android:text="사용하기"
+                android:textColor="@color/white"
+                app:layout_constraintStart_toStartOf="parent"
+                app:layout_constraintTop_toTopOf="parent" />
+        </androidx.constraintlayout.widget.ConstraintLayout>
+    </androidx.constraintlayout.widget.ConstraintLayout>
+</layout>
\ No newline at end of file
diff --git a/app/src/main/res/layout/fragment_owner_qr.xml b/app/src/main/res/layout/fragment_owner_qr.xml
new file mode 100644
index 0000000..5ba18f0
--- /dev/null
+++ b/app/src/main/res/layout/fragment_owner_qr.xml
@@ -0,0 +1,48 @@
+<?xml version="1.0" encoding="utf-8"?>
+<layout xmlns:android="http://schemas.android.com/apk/res/android"
+    xmlns:app="http://schemas.android.com/apk/res-auto"
+    xmlns:tools="http://schemas.android.com/tools">
+
+    <data>
+        <import type="com.umc.coumo.domain.type.CouponAlignType"/>
+        <variable
+            name="viewModel"
+            type="com.umc.coumo.domain.viewmodel.CouponViewModel" />
+    </data>
+
+    <androidx.constraintlayout.widget.ConstraintLayout
+        android:layout_width="match_parent"
+        android:layout_height="match_parent">
+
+        <androidx.constraintlayout.widget.ConstraintLayout
+            android:layout_width="match_parent"
+            android:layout_height="match_parent"
+            android:layout_marginBottom="16dp"
+            app:layout_constraintTop_toTopOf="parent">
+
+            <TextView
+                android:id="@+id/tv_coupon_title"
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:fontFamily="@font/pretendard_700"
+                android:textSize="24sp"
+                android:layout_marginTop="40dp"
+                android:layout_marginStart="@dimen/horizontal_padding"
+                android:text="@string/qr_title"
+                app:layout_constraintStart_toStartOf="parent"
+                app:layout_constraintTop_toTopOf="parent"/>
+
+            <com.journeyapps.barcodescanner.BarcodeView
+                android:id="@+id/view_finder"
+                android:layout_width="match_parent"
+                android:layout_height="0dp"
+                android:layout_margin="@dimen/horizontal_padding"
+                app:layout_constraintStart_toStartOf="parent"
+                app:layout_constraintEnd_toEndOf="parent"
+                app:layout_constraintTop_toBottomOf="@id/tv_coupon_title"
+                app:layout_constraintBottom_toBottomOf="parent"/>
+
+        </androidx.constraintlayout.widget.ConstraintLayout>
+
+    </androidx.constraintlayout.widget.ConstraintLayout>
+</layout>
\ No newline at end of file