diff --git a/server/src/main/java/com/yogit/server/report/controller/BoardReportController.java b/server/src/main/java/com/yogit/server/report/controller/BoardReportController.java
new file mode 100644
index 0000000..0ec3b7a
--- /dev/null
+++ b/server/src/main/java/com/yogit/server/report/controller/BoardReportController.java
@@ -0,0 +1,41 @@
+package com.yogit.server.report.controller;
+
+import com.yogit.server.global.dto.ApplicationResponse;
+import com.yogit.server.report.dto.req.CreateBoardReportReq;
+import com.yogit.server.report.dto.res.BoardReportRes;
+import com.yogit.server.report.service.boardreport.BoardReportService;
+import io.swagger.annotations.ApiOperation;
+import io.swagger.annotations.ApiResponse;
+import io.swagger.annotations.ApiResponses;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RestController;
+
+@Slf4j
+@RestController
+@RequiredArgsConstructor // private final DI의존주입
+@RequestMapping("/boardreports")
+public class BoardReportController {
+
+    private final BoardReportService boardReportService;
+
+//    /**
+//     * 게시글 신고 생성
+//     * @author 토마스
+//     */
+//    @ApiOperation(value = "게시글 신고 생성", notes = "게시글 신고 생성 요청.")
+//    @ApiResponses({
+//            @ApiResponse(code= 201, message = "요청에 성공하였습니다."),
+//            @ApiResponse(code= 404, message = "존재하지 않는 유저입니다."),
+//            @ApiResponse(code= 404, message = "존재하지 않는 보드입니다."),
+//            @ApiResponse(code = 4000 , message =  "서버 오류입니다.")
+//    })
+//    @PostMapping
+//    public ApplicationResponse<BoardReportRes> createBoardReport(@RequestBody @Validated CreateBoardReportReq dto){
+//        return boardReportService.createBoardReport(dto);
+//    }
+}
diff --git a/server/src/main/java/com/yogit/server/report/dto/req/CreateBoardReportReq.java b/server/src/main/java/com/yogit/server/report/dto/req/CreateBoardReportReq.java
new file mode 100644
index 0000000..66464f2
--- /dev/null
+++ b/server/src/main/java/com/yogit/server/report/dto/req/CreateBoardReportReq.java
@@ -0,0 +1,32 @@
+package com.yogit.server.report.dto.req;
+
+import com.yogit.server.report.enums.ReportType;
+import io.swagger.annotations.ApiModelProperty;
+import io.swagger.annotations.ApiParam;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+@Data
+@NoArgsConstructor
+public class CreateBoardReportReq {
+
+    @ApiModelProperty(example = "음란물이 있습니다.")
+    @ApiParam(value = "신고 세부 내용", required = false)
+    private String content;
+
+    @ApiModelProperty(example = "1")
+    @ApiParam(value = "신고하는 유저 ID", required = true)
+    private Long reportingUserId;
+
+    @ApiModelProperty(example = "1")
+    @ApiParam(value = "신고당하는 유저 ID", required = true)
+    private Long reportedUserId;
+
+    @ApiModelProperty(example = "PORNOGRAPHY")
+    @ApiParam(value = "신고 이유 타입", required = true)
+    private ReportType reportType;
+
+    @ApiModelProperty(example = "1")
+    @ApiParam(value = "신고당하는 보드 ID", required = true)
+    private Long reportedBoardId;
+}
diff --git a/server/src/main/java/com/yogit/server/report/dto/res/BoardReportRes.java b/server/src/main/java/com/yogit/server/report/dto/res/BoardReportRes.java
new file mode 100644
index 0000000..4cf29df
--- /dev/null
+++ b/server/src/main/java/com/yogit/server/report/dto/res/BoardReportRes.java
@@ -0,0 +1,31 @@
+package com.yogit.server.report.dto.res;
+
+import com.yogit.server.report.entity.BoardReport;
+import io.swagger.annotations.ApiModelProperty;
+import io.swagger.annotations.ApiParam;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+@Data
+@NoArgsConstructor
+public class BoardReportRes {
+
+    @ApiModelProperty(example = "1")
+    @ApiParam(value = "신고 ID")
+    private Long boardReportId;
+
+    /*
+    연관관계 편의 메서드
+     */
+    @Builder
+    public BoardReportRes(Long boardReportId) {
+        this.boardReportId = boardReportId;
+    }
+
+    public static BoardReportRes toDto(BoardReport boardReport){
+        return BoardReportRes.builder()
+                .boardReportId(boardReport.getId())
+                .build();
+    }
+}
diff --git a/server/src/main/java/com/yogit/server/report/repository/BoardReportRepository.java b/server/src/main/java/com/yogit/server/report/repository/BoardReportRepository.java
new file mode 100644
index 0000000..8ec2f29
--- /dev/null
+++ b/server/src/main/java/com/yogit/server/report/repository/BoardReportRepository.java
@@ -0,0 +1,9 @@
+package com.yogit.server.report.repository;
+
+import com.yogit.server.report.entity.BoardReport;
+import org.springframework.data.jpa.repository.JpaRepository;
+import org.springframework.stereotype.Repository;
+
+@Repository
+public interface BoardReportRepository extends JpaRepository<BoardReport, Long> {
+}
diff --git a/server/src/main/java/com/yogit/server/report/service/boardreport/BoardReportService.java b/server/src/main/java/com/yogit/server/report/service/boardreport/BoardReportService.java
new file mode 100644
index 0000000..dd7c0a1
--- /dev/null
+++ b/server/src/main/java/com/yogit/server/report/service/boardreport/BoardReportService.java
@@ -0,0 +1,10 @@
+package com.yogit.server.report.service.boardreport;
+
+import com.yogit.server.global.dto.ApplicationResponse;
+import com.yogit.server.report.dto.req.CreateBoardReportReq;
+import com.yogit.server.report.dto.res.BoardReportRes;
+
+public interface BoardReportService {
+
+//    ApplicationResponse<BoardReportRes> createBoardReport(CreateBoardReportReq createBoardReportReq);
+}
diff --git a/server/src/main/java/com/yogit/server/report/service/boardreport/BoardReportServiceImpl.java b/server/src/main/java/com/yogit/server/report/service/boardreport/BoardReportServiceImpl.java
new file mode 100644
index 0000000..8e8eb1c
--- /dev/null
+++ b/server/src/main/java/com/yogit/server/report/service/boardreport/BoardReportServiceImpl.java
@@ -0,0 +1,25 @@
+package com.yogit.server.report.service.boardreport;
+
+import com.yogit.server.board.service.BoardService;
+import com.yogit.server.global.dto.ApplicationResponse;
+import com.yogit.server.report.dto.req.CreateBoardReportReq;
+import com.yogit.server.report.dto.res.BoardReportRes;
+import com.yogit.server.report.repository.BoardReportRepository;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@Transactional(readOnly = true)
+@RequiredArgsConstructor
+public class BoardReportServiceImpl implements BoardReportService {
+
+    private final BoardReportRepository boardReportRepository;
+
+//    @Override
+//    @Transactional(readOnly = false)
+//    public ApplicationResponse<BoardReportRes> createBoardReport(CreateBoardReportReq createBoardReportReq) {
+//
+//
+//    }
+}