diff --git a/src/main/java/com/codeit/todo/domain/Comment.java b/src/main/java/com/codeit/todo/domain/Comment.java
new file mode 100644
index 0000000..2eaa922
--- /dev/null
+++ b/src/main/java/com/codeit/todo/domain/Comment.java
@@ -0,0 +1,31 @@
+package com.codeit.todo.domain;
+
+import jakarta.persistence.*;
+import lombok.AccessLevel;
+import lombok.Getter;
+import lombok.NoArgsConstructor;
+
+import java.time.LocalDateTime;
+
+@Entity
+@Getter
+@NoArgsConstructor(access = AccessLevel.PROTECTED)
+public class Comment {
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    private int commentId;
+
+    @Column(nullable = false)
+    private String content;
+
+    @Column(nullable = false)
+    private LocalDateTime createdAt;
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "user_id", nullable = false)
+    private User user;
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "complete_id", nullable = false)
+    private Complete complete;
+}
diff --git a/src/main/java/com/codeit/todo/domain/Likes.java b/src/main/java/com/codeit/todo/domain/Likes.java
new file mode 100644
index 0000000..1146652
--- /dev/null
+++ b/src/main/java/com/codeit/todo/domain/Likes.java
@@ -0,0 +1,23 @@
+package com.codeit.todo.domain;
+
+import jakarta.persistence.*;
+import lombok.AccessLevel;
+import lombok.Getter;
+import lombok.NoArgsConstructor;
+
+@Entity
+@Getter
+@NoArgsConstructor(access = AccessLevel.PROTECTED)
+public class Likes {
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    private int likesId;
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "user_id", nullable = false)
+    private User user;
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "complete_id", nullable = false)
+    private Complete complete;
+}