diff --git a/build.gradle b/build.gradle
index 8172fb73..27a46c65 100644
--- a/build.gradle
+++ b/build.gradle
@@ -10,6 +10,7 @@ repositories {
 }
 
 dependencies {
+    implementation 'org.jetbrains:annotations:20.1.0'
     testImplementation "org.junit.jupiter:junit-jupiter:5.7.2"
     testImplementation "org.assertj:assertj-core:3.19.0"
 }
diff --git a/src/main/java/rentcompany/Avante.java b/src/main/java/rentcompany/Avante.java
new file mode 100644
index 00000000..99eb59b2
--- /dev/null
+++ b/src/main/java/rentcompany/Avante.java
@@ -0,0 +1,41 @@
+package rentcompany;
+
+import java.util.Objects;
+
+public class Avante extends Car {
+
+    private static final double fuelEfficiency = 15;
+    private final double distance;
+
+    public Avante(final double distance) {
+        this.distance = distance;
+    }
+
+    @Override
+    double getDistancePerLiter() {
+        return fuelEfficiency;
+    }
+
+    @Override
+    double getTripDistance() {
+        return distance;
+    }
+
+    @Override
+    String getName() {
+        return "Avante";
+    }
+
+    @Override
+    public boolean equals(Object o) {
+        if (this == o) return true;
+        if (o == null || getClass() != o.getClass()) return false;
+        Avante avante = (Avante) o;
+        return Double.compare(avante.distance, distance) == 0;
+    }
+
+    @Override
+    public int hashCode() {
+        return Objects.hash(distance);
+    }
+}
diff --git a/src/main/java/rentcompany/Car.java b/src/main/java/rentcompany/Car.java
new file mode 100644
index 00000000..debe3229
--- /dev/null
+++ b/src/main/java/rentcompany/Car.java
@@ -0,0 +1,31 @@
+package rentcompany;
+
+public abstract class Car implements Vehicle{
+
+    /**
+     * 리터당 이동 거리. 즉, 연비
+     */
+    abstract double getDistancePerLiter();
+
+    /**
+     * 여행하려는 거리
+     */
+    abstract double getTripDistance();
+
+    /**
+     * 차종의 이름
+     */
+    abstract String getName();
+
+    /**
+     * 주입해야할 연료량을 구한다.
+     */
+    double getChargeQuantity() {
+        return getTripDistance() / getDistancePerLiter();
+    }
+
+    @Override
+    public String report() {
+        return getName() + " : " + (int)getChargeQuantity() + "리터";
+    }
+}
diff --git a/src/main/java/rentcompany/K5.java b/src/main/java/rentcompany/K5.java
new file mode 100644
index 00000000..c38eefe8
--- /dev/null
+++ b/src/main/java/rentcompany/K5.java
@@ -0,0 +1,27 @@
+package rentcompany;
+
+public class K5 extends Car {
+
+    private static final double fuelEfficiency = 13;
+    private final double distance;
+
+    public K5(final double distance) {
+        this.distance = distance;
+
+    }
+
+    @Override
+    double getDistancePerLiter() {
+        return fuelEfficiency;
+    }
+
+    @Override
+    double getTripDistance() {
+        return distance;
+    }
+
+    @Override
+    String getName() {
+        return "K5";
+    }
+}
diff --git a/src/main/java/rentcompany/RentCompany.java b/src/main/java/rentcompany/RentCompany.java
new file mode 100644
index 00000000..2ce16d60
--- /dev/null
+++ b/src/main/java/rentcompany/RentCompany.java
@@ -0,0 +1,25 @@
+package rentcompany;
+
+import java.util.ArrayList;
+import java.util.List;
+import java.util.stream.Collectors;
+
+public class RentCompany {
+
+    private static final String NEWLINE = System.getProperty("line.separator");
+    private final List<Vehicle> vehicleList = new ArrayList<>();
+
+    public static RentCompany create() {
+        return new RentCompany();
+    }
+
+    public void addCar(final Vehicle vehicle) {
+        vehicleList.add(vehicle);
+    }
+
+    public String generateReport() {
+        return vehicleList.stream()
+            .map(Vehicle::report)
+            .collect(Collectors.joining(NEWLINE)) + NEWLINE;
+    }
+}
diff --git a/src/main/java/rentcompany/Sonata.java b/src/main/java/rentcompany/Sonata.java
new file mode 100644
index 00000000..42641b3e
--- /dev/null
+++ b/src/main/java/rentcompany/Sonata.java
@@ -0,0 +1,27 @@
+package rentcompany;
+
+public class Sonata extends Car {
+
+    private static final double fuelEfficiency = 10;
+    private final double distance;
+
+    public Sonata(final double distance) {
+        this.distance = distance;
+
+    }
+
+    @Override
+    double getDistancePerLiter() {
+        return fuelEfficiency;
+    }
+
+    @Override
+    double getTripDistance() {
+        return distance;
+    }
+
+    @Override
+    String getName() {
+        return "Sonata";
+    }
+}
diff --git a/src/main/java/rentcompany/Vehicle.java b/src/main/java/rentcompany/Vehicle.java
new file mode 100644
index 00000000..ac699d48
--- /dev/null
+++ b/src/main/java/rentcompany/Vehicle.java
@@ -0,0 +1,5 @@
+package rentcompany;
+
+public interface Vehicle {
+    String report();
+}
diff --git a/src/test/java/rentcompany/RentCompanyTest.java b/src/test/java/rentcompany/RentCompanyTest.java
new file mode 100644
index 00000000..cc0556af
--- /dev/null
+++ b/src/test/java/rentcompany/RentCompanyTest.java
@@ -0,0 +1,28 @@
+package rentcompany;
+
+import org.junit.jupiter.api.Test;
+
+import static org.assertj.core.api.AssertionsForClassTypes.assertThat;
+
+public class RentCompanyTest {
+    private static final String NEWLINE = System.getProperty("line.separator");
+
+    @Test
+    public void report() throws Exception {
+        RentCompany company = RentCompany.create();
+        company.addCar(new Sonata(150));
+        company.addCar(new K5(260));
+        company.addCar(new Sonata(120));
+        company.addCar(new Avante(300));
+        company.addCar(new K5(390));
+
+        String report = company.generateReport();
+        assertThat(report).isEqualTo(
+            "Sonata : 15리터" + NEWLINE +
+                "K5 : 20리터" + NEWLINE +
+                "Sonata : 12리터" + NEWLINE +
+                "Avante : 20리터" + NEWLINE +
+                "K5 : 30리터" + NEWLINE
+        );
+    }
+}