diff --git a/domain/src/main/kotlin/com/threedays/domain/user/entity/UserProfileImage.kt b/domain/src/main/kotlin/com/threedays/domain/user/entity/UserProfileImage.kt
new file mode 100644
index 0000000..162e2e3
--- /dev/null
+++ b/domain/src/main/kotlin/com/threedays/domain/user/entity/UserProfileImage.kt
@@ -0,0 +1,47 @@
+package com.threedays.domain.user.entity
+
+import com.threedays.domain.user.exception.UserException
+import com.threedays.support.common.base.domain.DomainEntity
+import com.threedays.support.common.base.domain.UUIDTypeId
+import io.github.oshai.kotlinlogging.KotlinLogging
+import java.net.URL
+import java.util.*
+
+class UserProfileImage(
+    override val id: Id,
+    val extension: Extension,
+    val url: URL,
+) : DomainEntity<UserProfileImage, UserProfileImage.Id>() {
+
+    data class Id(override val value: UUID) : UUIDTypeId(value)
+
+    enum class Extension(val value: String) {
+        PNG("png"),
+    }
+
+    companion object {
+
+        private val logger = KotlinLogging.logger {}
+
+        fun create(
+            extension: Extension,
+            getProfileImageUrlAction: (Id, Extension) -> URL,
+        ): UserProfileImage {
+            val imageId = Id(UUID.randomUUID())
+            val imageUrl: URL = try {
+                getProfileImageUrlAction(imageId, extension)
+            } catch (e: Exception) {
+                logger.error(e) { "Failed to upload profile image" }
+                throw UserException.ProfileImageUploadFailedException()
+            }
+
+            return UserProfileImage(
+                id = imageId,
+                extension = extension,
+                url = imageUrl,
+            )
+        }
+    }
+
+
+}
diff --git a/domain/src/main/kotlin/com/threedays/domain/user/exception/UserException.kt b/domain/src/main/kotlin/com/threedays/domain/user/exception/UserException.kt
new file mode 100644
index 0000000..b6e4d25
--- /dev/null
+++ b/domain/src/main/kotlin/com/threedays/domain/user/exception/UserException.kt
@@ -0,0 +1,14 @@
+package com.threedays.domain.user.exception
+
+import com.threedays.support.common.base.exception.CustomException
+
+sealed class UserException(
+    codeNumber: Int,
+    override val message: String = DEFAULT_MESSAGE,
+) : CustomException("USER", codeNumber, message) {
+
+    data class ProfileImageUploadFailedException(
+        override val message: String = "프로필 이미지 업로드에 실패했습니다.",
+    ) : UserException(2010, message)
+
+}
diff --git a/domain/src/test/kotlin/com/threedays/domain/user/entity/UserProfileImageTest.kt b/domain/src/test/kotlin/com/threedays/domain/user/entity/UserProfileImageTest.kt
new file mode 100644
index 0000000..69306c5
--- /dev/null
+++ b/domain/src/test/kotlin/com/threedays/domain/user/entity/UserProfileImageTest.kt
@@ -0,0 +1,46 @@
+package com.threedays.domain.user.entity
+
+import com.threedays.domain.user.exception.UserException
+import io.kotest.core.spec.DisplayName
+import io.kotest.core.spec.style.DescribeSpec
+import io.kotest.matchers.shouldBe
+import java.net.URI
+import java.net.URL
+
+@DisplayName("[도메인][유저] 프로필 이미지")
+class UserProfileImageTest : DescribeSpec({
+
+    describe("프로필 이미지 생성") {
+        UserProfileImage.Extension.entries.forEach { extension ->
+            it("확장자가 ${extension.value}인 프로필 이미지를 생성한다") {
+                // arrange
+                val getProfileImageUrlAction: (UserProfileImage.Id, UserProfileImage.Extension) -> URL =
+                    { _, _ -> URI("https://example.com").toURL() }
+
+                // act
+                val userProfileImage: UserProfileImage =
+                    UserProfileImage.create(extension, getProfileImageUrlAction)
+
+                // assert
+                userProfileImage.extension shouldBe extension
+            }
+        }
+
+        context("URL 생성작업에서 예외가 발생하는 경우") {
+            it("UserException.ProfileImageUploadFailedException 예외를 던진다") {
+                // arrange
+                val getProfileImageUrlAction: (UserProfileImage.Id, UserProfileImage.Extension) -> URL =
+                    { _, _ -> throw Exception() }
+
+                // act & assert
+                runCatching {
+                    UserProfileImage.create(
+                        UserProfileImage.Extension.PNG,
+                        getProfileImageUrlAction
+                    )
+                }.onFailure { it shouldBe UserException.ProfileImageUploadFailedException() }
+            }
+        }
+    }
+
+})
diff --git a/domain/src/test/kotlin/com/threedays/domain/user/entity/UserTest.kt b/domain/src/test/kotlin/com/threedays/domain/user/entity/UserTest.kt
index 94e3020..d3ff520 100644
--- a/domain/src/test/kotlin/com/threedays/domain/user/entity/UserTest.kt
+++ b/domain/src/test/kotlin/com/threedays/domain/user/entity/UserTest.kt
@@ -18,7 +18,7 @@ import io.kotest.matchers.shouldBe
 import io.kotest.matchers.shouldNotBe
 import java.time.Year
 
-@DisplayName("[도메인][유저] - 유저")
+@DisplayName("[도메인][유저] 유저")
 class UserTest : DescribeSpec({
 
     val fixtureMonkey: FixtureMonkey = FixtureMonkey.builder()