diff --git a/TaxBaik.Application/Services/RevenueTrackingService.cs b/TaxBaik.Application/Services/RevenueTrackingService.cs
index be9c66c..528236d 100644
--- a/TaxBaik.Application/Services/RevenueTrackingService.cs
+++ b/TaxBaik.Application/Services/RevenueTrackingService.cs
@@ -34,6 +34,9 @@ public class RevenueTrackingService(IRevenueTrackingRepository repository)
     public async Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken ct = default) =>
         await repository.GetByClientIdAsync(clientId, ct);
 
+    public async Task<RevenueTracking?> GetByIdAsync(int id, CancellationToken ct = default) =>
+        await repository.GetByIdAsync(id, ct);
+
     public async Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken ct = default) =>
         await repository.GetAllAsync(ct);
 
diff --git a/TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs b/TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs
index 498402b..6a1563f 100644
--- a/TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs
+++ b/TaxBaik.Domain/Interfaces/IRevenueTrackingRepository.cs
@@ -5,6 +5,7 @@ using TaxBaik.Domain.Entities;
 public interface IRevenueTrackingRepository
 {
     Task<int> CreateAsync(RevenueTracking revenue, CancellationToken cancellationToken = default);
+    Task<RevenueTracking?> GetByIdAsync(int id, CancellationToken cancellationToken = default);
     Task<IEnumerable<RevenueTracking>> GetAllAsync(CancellationToken cancellationToken = default);
     Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default);
     Task<IEnumerable<RevenueTracking>> GetPendingPaymentsAsync(CancellationToken cancellationToken = default);
diff --git a/TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs b/TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs
index a6fe61a..806d9c7 100644
--- a/TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs
+++ b/TaxBaik.Infrastructure/Repositories/RevenueTrackingRepository.cs
@@ -24,6 +24,15 @@ public class RevenueTrackingRepository(IDbConnectionFactory connectionFactory) :
               FROM revenue_tracking ORDER BY invoice_date DESC");
     }
 
+    public async Task<RevenueTracking?> GetByIdAsync(int id, CancellationToken cancellationToken = default)
+    {
+        using var conn = Conn();
+        return await conn.QueryFirstOrDefaultAsync<RevenueTracking>(
+            @"SELECT id, client_id, invoice_number, invoice_date, service_type, amount, payment_status, payment_date, due_date, notes, created_at, updated_at
+              FROM revenue_tracking WHERE id = @Id",
+            new { Id = id });
+    }
+
     public async Task<IEnumerable<RevenueTracking>> GetByClientIdAsync(int clientId, CancellationToken cancellationToken = default)
     {
         using var conn = Conn();
diff --git a/TaxBaik.Web/Controllers/RevenueTrackingController.cs b/TaxBaik.Web/Controllers/RevenueTrackingController.cs
index d850125..da54eba 100644
--- a/TaxBaik.Web/Controllers/RevenueTrackingController.cs
+++ b/TaxBaik.Web/Controllers/RevenueTrackingController.cs
@@ -41,11 +41,15 @@ public class RevenueTrackingController(RevenueTrackingService service) : Control
     [HttpGet("{id:int}")]
     public async Task<IActionResult> GetById(int id)
     {
-        return StatusCode(StatusCodes.Status501NotImplemented, new
+        try
         {
-            error = "미구현",
-            message = "RevenueTrackingService.GetByIdAsync 구현이 필요합니다."
-        });
+            var revenue = await service.GetByIdAsync(id);
+            return revenue is null ? NotFound(new { error = "조회 실패", message = "해당 청구를 찾을 수 없습니다." }) : Ok(revenue);
+        }
+        catch (Exception ex)
+        {
+            return StatusCode(500, new { error = "조회 실패", message = ex.Message });
+        }
     }
 
     [HttpGet("client/{clientId:int}")]