diff --git a/Assets/Data/ScriptableObjects/Tower.meta b/Assets/Data/ScriptableObjects/Tower.meta
new file mode 100644
index 0000000..a7b04c2
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+++ b/Assets/Data/ScriptableObjects/Tower.meta
@@ -0,0 +1,8 @@
+fileFormatVersion: 2
+guid: 2164a3a8d18dfc44caedbd4ca5bd9eb6
+folderAsset: yes
+DefaultImporter:
+  externalObjects: {}
+  userData: 
+  assetBundleName: 
+  assetBundleVariant: 
diff --git a/Assets/Data/ScriptableObjects/Tower/Tower001.asset b/Assets/Data/ScriptableObjects/Tower/Tower001.asset
new file mode 100644
index 0000000..9a57d8f
--- /dev/null
+++ b/Assets/Data/ScriptableObjects/Tower/Tower001.asset
@@ -0,0 +1,25 @@
+%YAML 1.1
+%TAG !u! tag:unity3d.com,2011:
+--- !u!114 &11400000
+MonoBehaviour:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 0}
+  m_Enabled: 1
+  m_EditorHideFlags: 0
+  m_Script: {fileID: 11500000, guid: 8c40fef5ebc37b743a3f225c1ca57c32, type: 3}
+  m_Name: Tower001
+  m_EditorClassIdentifier: Assembly-CSharp::Northbound.Data.TowerData
+  id: 1
+  memo: "\uD0C0\uC6CC"
+  mana: 25
+  manpower: 10
+  sizeX: 3
+  sizeY: 3
+  maxHp: 50
+  atkRange: 10
+  atkDamage: 5
+  atkIntervalSec: 2
+  prefabPath: Assets/Prefabs/TowerArrow
diff --git a/Assets/Data/ScriptableObjects/Tower/Tower001.asset.meta b/Assets/Data/ScriptableObjects/Tower/Tower001.asset.meta
new file mode 100644
index 0000000..27b4814
--- /dev/null
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diff --git a/Assets/Data/ScriptableObjects/Tower/Tower002.asset b/Assets/Data/ScriptableObjects/Tower/Tower002.asset
new file mode 100644
index 0000000..43a884b
--- /dev/null
+++ b/Assets/Data/ScriptableObjects/Tower/Tower002.asset
@@ -0,0 +1,25 @@
+%YAML 1.1
+%TAG !u! tag:unity3d.com,2011:
+--- !u!114 &11400000
+MonoBehaviour:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
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+  m_Enabled: 1
+  m_EditorHideFlags: 0
+  m_Script: {fileID: 11500000, guid: 8c40fef5ebc37b743a3f225c1ca57c32, type: 3}
+  m_Name: Tower002
+  m_EditorClassIdentifier: Assembly-CSharp::Northbound.Data.TowerData
+  id: 2
+  memo: "\uBCBD"
+  mana: 5
+  manpower: 5
+  sizeX: 1
+  sizeY: 1
+  maxHp: 30
+  atkRange: 0
+  atkDamage: 0
+  atkIntervalSec: 0
+  prefabPath: Assets/Prefabs/Wall
diff --git a/Assets/Data/ScriptableObjects/Tower/Tower002.asset.meta b/Assets/Data/ScriptableObjects/Tower/Tower002.asset.meta
new file mode 100644
index 0000000..66d4fdb
--- /dev/null
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diff --git a/Assets/Data/Scripts/DataClasses/TowerData.cs b/Assets/Data/Scripts/DataClasses/TowerData.cs
new file mode 100644
index 0000000..59b9751
--- /dev/null
+++ b/Assets/Data/Scripts/DataClasses/TowerData.cs
@@ -0,0 +1,37 @@
+// 이 파일은 자동 생성되었습니다. 직접 수정하지 마세요!
+// 생성 스크립트: DataTools/generate_csharp_classes.py
+
+using UnityEngine;
+using System.Collections.Generic; // 리스트 지원을 위해 추가
+
+namespace Northbound.Data
+{
+    [CreateAssetMenu(fileName = "TowerData", menuName = "Northbound/Tower Data")]
+    public class TowerData : ScriptableObject
+    {
+        [Header("기본 정보")]
+        /// <summary>고유 ID</summary>
+        public int id;
+        /// <summary>기획 메모</summary>
+        public string memo;
+        /// <summary>건설 비용 (mana=20) (mana=50; iron=10)</summary>
+        public int mana;
+        /// <summary>건설 노동량</summary>
+        public float manpower;
+        /// <summary>X 그리드 차지 공간</summary>
+        public int sizeX;
+        /// <summary>Y 그리드 차지 공간</summary>
+        public int sizeY;
+        /// <summary>체력</summary>
+        public int maxHp;
+        /// <summary>사정거리</summary>
+        public int atkRange;
+        /// <summary>데미지</summary>
+        public int atkDamage;
+        /// <summary>공격 주기</summary>
+        public float atkIntervalSec;
+        /// <summary>프리팹/리소스 경로</summary>
+        public string prefabPath;
+
+    }
+}
\ No newline at end of file
diff --git a/Assets/Data/Scripts/DataClasses/TowerData.cs.meta b/Assets/Data/Scripts/DataClasses/TowerData.cs.meta
new file mode 100644
index 0000000..1bc111b
--- /dev/null
+++ b/Assets/Data/Scripts/DataClasses/TowerData.cs.meta
@@ -0,0 +1,2 @@
+fileFormatVersion: 2
+guid: 8c40fef5ebc37b743a3f225c1ca57c32
\ No newline at end of file
diff --git a/GameData/.Tower_schema.json b/GameData/.Tower_schema.json
new file mode 100644
index 0000000..bd677e4
--- /dev/null
+++ b/GameData/.Tower_schema.json
@@ -0,0 +1,68 @@
+[
+  {
+    "name": "id",
+    "type": "int",
+    "condition": null,
+    "description": "고유 ID"
+  },
+  {
+    "name": "memo",
+    "type": "string",
+    "condition": null,
+    "description": "기획 메모"
+  },
+  {
+    "name": "mana",
+    "type": "int",
+    "condition": null,
+    "description": "건설 비용\\n(mana=20)\\n(mana=50; iron=10)"
+  },
+  {
+    "name": "manpower",
+    "type": "float",
+    "condition": null,
+    "description": "건설 노동량"
+  },
+  {
+    "name": "size_x",
+    "type": "int",
+    "condition": null,
+    "description": "X 그리드 차지 공간"
+  },
+  {
+    "name": "size_y",
+    "type": "int",
+    "condition": null,
+    "description": "Y 그리드 차지 공간"
+  },
+  {
+    "name": "max_hp",
+    "type": "int",
+    "condition": null,
+    "description": "체력"
+  },
+  {
+    "name": "atk_range",
+    "type": "int",
+    "condition": null,
+    "description": "사정거리"
+  },
+  {
+    "name": "atk_damage",
+    "type": "int",
+    "condition": null,
+    "description": "데미지"
+  },
+  {
+    "name": "atk_interval_sec",
+    "type": "float",
+    "condition": null,
+    "description": "공격 주기"
+  },
+  {
+    "name": "prefab_path",
+    "type": "string",
+    "condition": null,
+    "description": "프리팹/리소스 경로"
+  }
+]
\ No newline at end of file
diff --git a/GameData/Tower.csv b/GameData/Tower.csv
new file mode 100644
index 0000000..ffbde1e
--- /dev/null
+++ b/GameData/Tower.csv
@@ -0,0 +1,3 @@
+id,memo,mana,manpower,size_x,size_y,max_hp,atk_range,atk_damage,atk_interval_sec,prefab_path
+1,타워,25,10,3,3,50,10,5,2,Assets/Prefabs/TowerArrow
+2,벽,5,5,1,1,30,0,0,0,Assets/Prefabs/Wall