diff --git a/src/main/java/com/example/play_ground/java/refactor_example/Identifier.java b/src/main/java/com/example/play_ground/java/refactor_example/Identifier.java
new file mode 100644
index 0000000..f0aa406
--- /dev/null
+++ b/src/main/java/com/example/play_ground/java/refactor_example/Identifier.java
@@ -0,0 +1,6 @@
+package com.example.play_ground.java.refactor_example;
+
+public enum Identifier {
+    PARTNER_ONE,
+    PARTNER_TWO
+}
diff --git a/src/main/java/com/example/play_ground/java/refactor_example/LegacyService.java b/src/main/java/com/example/play_ground/java/refactor_example/LegacyService.java
new file mode 100644
index 0000000..3ed18fe
--- /dev/null
+++ b/src/main/java/com/example/play_ground/java/refactor_example/LegacyService.java
@@ -0,0 +1,41 @@
+package com.example.play_ground.java.refactor_example;
+
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+
+import java.util.Map;
+
+@RequiredArgsConstructor
+@Service
+public class LegacyService {
+
+    private final PartnerOne partnerOne;
+
+    private final PartnerTwo partnerTwo;
+
+    // ...
+
+    // 조회 (예시)
+    public String retrieve(Map<String, Object> objectMap){ //
+        // ...
+        String identifier = (String) objectMap.get("identifier");
+        switch (identifier){
+            case "giftiCon" : return partnerTwo.retrieve();
+            case "giftiShow" : return partnerOne.retrieve();
+            default: throw new RuntimeException("custom exception");
+        }
+        // ...
+    }
+
+    // 취소 (예시)
+    public String approve(Map<String, Object> objectMap){ //
+        // ...
+        String identifier = (String) objectMap.get("identifier");
+        switch (identifier){
+            case "giftiCon" : return partnerTwo.cancel(); // 어떤 고객사는 망 취소가 없으므로 여기서 명시적으로 cancel
+            case "giftiShow" : return partnerOne.netCancel();
+            default: throw new RuntimeException("custom exception");
+        }
+        // ...
+    }
+}
diff --git a/src/main/java/com/example/play_ground/java/refactor_example/PartnerOne.java b/src/main/java/com/example/play_ground/java/refactor_example/PartnerOne.java
new file mode 100644
index 0000000..d1ca96a
--- /dev/null
+++ b/src/main/java/com/example/play_ground/java/refactor_example/PartnerOne.java
@@ -0,0 +1,26 @@
+package com.example.play_ground.java.refactor_example;
+
+import org.springframework.stereotype.Service;
+
+@Service
+public class PartnerOne implements PartnerService {
+    public String retrieve(){
+        return "retrive";
+    }
+
+    public String approve(){
+        return "approve";
+    }
+
+    public String cancel(){
+        return "cancel";
+    }
+
+    public String netCancel(){
+        return "netCancel";
+    }
+
+    public Identifier getIdentifier(){
+        return Identifier.PARTNER_ONE;
+    }
+}
diff --git a/src/main/java/com/example/play_ground/java/refactor_example/PartnerService.java b/src/main/java/com/example/play_ground/java/refactor_example/PartnerService.java
new file mode 100644
index 0000000..a3edb05
--- /dev/null
+++ b/src/main/java/com/example/play_ground/java/refactor_example/PartnerService.java
@@ -0,0 +1,9 @@
+package com.example.play_ground.java.refactor_example;
+
+public interface PartnerService {
+    String retrieve();
+    String approve();
+    String cancel();
+    String netCancel();
+    Identifier getIdentifier();
+}
diff --git a/src/main/java/com/example/play_ground/java/refactor_example/PartnerServiceFactory.java b/src/main/java/com/example/play_ground/java/refactor_example/PartnerServiceFactory.java
new file mode 100644
index 0000000..967dc9a
--- /dev/null
+++ b/src/main/java/com/example/play_ground/java/refactor_example/PartnerServiceFactory.java
@@ -0,0 +1,23 @@
+package com.example.play_ground.java.refactor_example;
+
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Component;
+
+import java.util.HashMap;
+import java.util.List;
+import java.util.Map;
+
+@Component
+@RequiredArgsConstructor
+public class PartnerServiceFactory {
+
+    private final Map<Identifier, PartnerService> partnerServiceBeans = new HashMap<>();
+
+    public PartnerServiceFactory(List<PartnerService> partnerServiceList) { // List 형태의 파트너서비스 beans 주입
+        partnerServiceList.forEach(each -> partnerServiceBeans.put(each.getIdentifier(), each));
+    }
+
+    public PartnerService getPartnerService(Identifier identifier) {
+        return partnerServiceBeans.get(identifier);
+    }
+}
diff --git a/src/main/java/com/example/play_ground/java/refactor_example/PartnerTwo.java b/src/main/java/com/example/play_ground/java/refactor_example/PartnerTwo.java
new file mode 100644
index 0000000..830ff3f
--- /dev/null
+++ b/src/main/java/com/example/play_ground/java/refactor_example/PartnerTwo.java
@@ -0,0 +1,28 @@
+package com.example.play_ground.java.refactor_example;
+
+import org.springframework.stereotype.Service;
+
+@Service
+public class PartnerTwo implements PartnerService {
+
+    public String retrieve(){
+        return "retrive";
+    }
+
+    public String approve(){
+        return "approve";
+    }
+
+    public String cancel(){
+        return "cancel";
+    }
+
+    public String netCancel(){
+        return "netCancel";
+    }
+
+    @Override
+    public Identifier getIdentifier() {
+        return Identifier.PARTNER_TWO;
+    }
+}
diff --git a/src/main/java/com/example/play_ground/java/refactor_example/RequestDto.java b/src/main/java/com/example/play_ground/java/refactor_example/RequestDto.java
new file mode 100644
index 0000000..3275c41
--- /dev/null
+++ b/src/main/java/com/example/play_ground/java/refactor_example/RequestDto.java
@@ -0,0 +1,7 @@
+package com.example.play_ground.java.refactor_example;
+
+public record RequestDto(
+        Identifier identifier
+        // etc ...
+) {
+}
diff --git a/src/main/java/com/example/play_ground/java/refactor_example/RetrieveService.java b/src/main/java/com/example/play_ground/java/refactor_example/RetrieveService.java
new file mode 100644
index 0000000..e9e0771
--- /dev/null
+++ b/src/main/java/com/example/play_ground/java/refactor_example/RetrieveService.java
@@ -0,0 +1,16 @@
+package com.example.play_ground.java.refactor_example;
+
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+
+@Service
+@RequiredArgsConstructor
+public class RetrieveService {
+
+    private final PartnerServiceFactory partnerServiceFactory;
+
+    public String retrieve(RequestDto requestDto){
+        PartnerService partnerService = partnerServiceFactory.getPartnerService(requestDto.identifier());
+        return partnerService.retrieve();
+    }
+}