diff --git a/management-team-account/billing/s3/backend.tf b/management-team-account/billing/s3/backend.tf
new file mode 100644
index 0000000..812631e
--- /dev/null
+++ b/management-team-account/billing/s3/backend.tf
@@ -0,0 +1,9 @@
+terraform {
+  backend "s3" {
+    bucket         = "cloudfence-management-state"
+    key            = "billing/s3.tfstate"
+    region         = "ap-northeast-2"
+    encrypt        = true
+    dynamodb_table = "s3-management-lock"
+  }
+}
diff --git a/management-team-account/billing/s3/main.tf b/management-team-account/billing/s3/main.tf
new file mode 100644
index 0000000..65a3240
--- /dev/null
+++ b/management-team-account/billing/s3/main.tf
@@ -0,0 +1,28 @@
+
+# billing을 담을 bucket 생성
+resource "aws_s3_bucket" "billing" {
+  bucket = "billing-report-bucket"
+  lifecycle {
+    prevent_destroy = false
+  }
+
+  tags = {
+    Name        = "Billing Bucket"
+    Environment = "management"
+  }
+}
+
+# billing에서 bucket에 putobject를 하는 것을 허용
+resource "aws_s3_bucket_policy" "allow_billing_upload" {
+  bucket = aws_s3_bucket.billing.id
+
+  policy = jsonencode({
+    Version = "2012-10-17",
+    Statement = [{
+      Effect    = "Allow",
+      Principal = { Service = "billingreports.amazonaws.com" },
+      Action    = "s3:PutObject",
+      Resource  = "${aws_s3_bucket.billing.arn}/*"
+    }]
+  })
+}
diff --git a/management-team-account/billing/s3/outputs.tf b/management-team-account/billing/s3/outputs.tf
new file mode 100644
index 0000000..54f6907
--- /dev/null
+++ b/management-team-account/billing/s3/outputs.tf
@@ -0,0 +1,7 @@
+output "bucket_id" {
+  value = aws_s3_bucket.billing.id
+}
+
+output "bucket_arn" {
+  value = aws_s3_bucket.billing.arn
+}
\ No newline at end of file