diff --git a/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/NottodoModalViewController.swift b/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/ViewControllers/NottodoModalViewController.swift
similarity index 70%
rename from iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/NottodoModalViewController.swift
rename to iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/ViewControllers/NottodoModalViewController.swift
index 6df688f8..70b926f6 100644
--- a/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/NottodoModalViewController.swift
+++ b/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/ViewControllers/NottodoModalViewController.swift
@@ -9,6 +9,7 @@ import UIKit
 import SnapKit
 import KakaoSDKUser
 import SafariServices
+import Combine
 
 enum ViewType {
     case quit
@@ -20,8 +21,12 @@ final class NottodoModalViewController: UIViewController {
     
     // MARK: - Properties
     
-    private weak var coordinator: MypageCoordinator?
-    
+    private let viewWillAppearSubject = PassthroughSubject<Void, Never>()
+    private let modalViewControllerDismiss = PassthroughSubject<Void, Never>()
+    private let safariDismiss = PassthroughSubject<ViewType, Never>()
+    private let safariPresent = PassthroughSubject<Void, Never>()
+    private var viewModel: any ModalViewModel
+
     private var viewType: ViewType? = .quit {
         didSet {
             setUI()
@@ -38,8 +43,8 @@ final class NottodoModalViewController: UIViewController {
     
     // MARK: - init
     
-    init(coordinator: MypageCoordinator) {
-        self.coordinator = coordinator
+    init(viewModel: some ModalViewModel) {
+        self.viewModel = viewModel
         super.init(nibName: nil, bundle: nil)
     }
     
@@ -49,12 +54,19 @@ final class NottodoModalViewController: UIViewController {
     
     // MARK: - Life Cycle
     
+    override func viewWillAppear(_ animated: Bool) {
+        super.viewWillAppear(animated)
+        
+        viewWillAppearSubject.send(())
+    }
+    
     override func viewDidLoad() {
         super.viewDidLoad()
-        AmplitudeAnalyticsService.shared.send(event: AnalyticsEvent.AccountInfo.appearWithdrawalModal)
+        
         setUI()
         setLayout()
         setDelegate()
+        setBindings()
     }
     
     override func touchesBegan(_ touches: Set<UITouch>, with event: UIEvent?) {
@@ -63,7 +75,7 @@ final class NottodoModalViewController: UIViewController {
         let location = touch.location(in: self.view)
         
         if !modalView.frame.contains(location) {
-            coordinator?.dismiss()
+            modalViewControllerDismiss.send(())
         }
     }
 }
@@ -96,6 +108,15 @@ extension NottodoModalViewController {
         withdrawView.delegate = self
         safariViewController.delegate = self
     }
+    
+    private func setBindings() {
+        let input = ModalViewModelInput(viewWillAppearSubject: viewWillAppearSubject,
+                                        modalDismiss: modalViewControllerDismiss,
+                                        safariDismiss: safariDismiss,
+                                        safariPresent: safariPresent)
+        
+        _ = viewModel.transform(input: input)
+    }
 }
 
 extension NottodoModalViewController: ModalDelegate {
@@ -103,7 +124,7 @@ extension NottodoModalViewController: ModalDelegate {
         switch viewType {
         case .quitSurvey:
             self.present(safariViewController, animated: true) {
-                self.withdrawal()
+                self.safariPresent.send(())
             }
         case .quit:
             viewType = .quitSurvey
@@ -114,34 +135,13 @@ extension NottodoModalViewController: ModalDelegate {
     }
     
     func modalDismiss() {
-        coordinator?.dismiss() // 탈퇴 alert 취소
-    }
-}
-
-extension NottodoModalViewController {
-    func withdrawal() {
-        if !KeychainUtil.getBool(DefaultKeys.isAppleLogin) {
-            kakaoWithdrawal()
-        }
-        AuthService.shared.withdrawalAuth { _ in
-            AmplitudeAnalyticsService.shared.send(event: AnalyticsEvent.AccountInfo.completeWithdrawal)
-        }
-    }
-    
-    func kakaoWithdrawal() {
-        UserApi.shared.unlink {(error) in
-            if let error = error {
-                print(error)
-            } else {
-                print("unlink() success.")
-            }
-        }
+        modalViewControllerDismiss.send(())
     }
 }
 
 extension NottodoModalViewController: SFSafariViewControllerDelegate {
     func safariViewControllerDidFinish(_ controller: SFSafariViewController) {
         controller.delegate = nil
-        coordinator?.connectAuthCoordinator(type: .quitSurvey)
+        safariDismiss.send(.quitSurvey)
     }
 }
diff --git a/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/ViewModel/ModalViewModel.swift b/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/ViewModel/ModalViewModel.swift
new file mode 100644
index 00000000..967acfea
--- /dev/null
+++ b/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/ViewModel/ModalViewModel.swift
@@ -0,0 +1,22 @@
+//
+//  ModalViewModel.swift
+//  iOS-NOTTODO
+//
+//  Created by JEONGEUN KIM on 3/21/24.
+//
+
+import Foundation
+import Combine
+
+protocol ModalViewModelPresentable {}
+
+protocol ModalViewModel: ViewModel where Input == ModalViewModelInput, Output == ModalViewModelOutput {}
+
+struct ModalViewModelInput {
+    let viewWillAppearSubject: PassthroughSubject<Void, Never>
+    let modalDismiss: PassthroughSubject<Void, Never>
+    let safariDismiss: PassthroughSubject<ViewType, Never>
+    let safariPresent: PassthroughSubject<Void, Never>
+}
+
+struct ModalViewModelOutput {}
diff --git a/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/ViewModel/ModalViewModelImpl.swift b/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/ViewModel/ModalViewModelImpl.swift
new file mode 100644
index 00000000..f7dff969
--- /dev/null
+++ b/iOS-NOTTODO/iOS-NOTTODO/Presentation/Common/Modal/ViewModel/ModalViewModelImpl.swift
@@ -0,0 +1,59 @@
+//
+//  ModalViewModelImpl.swift
+//  iOS-NOTTODO
+//
+//  Created by JEONGEUN KIM on 3/21/24.
+//
+
+import Foundation
+import Combine
+
+final class ModalViewModelImpl: ModalViewModel {
+    
+    private weak var coordinator: MypageCoordinator?
+    private var manager: MyPageManger
+    private var cancelBag = Set<AnyCancellable>()
+    
+    init(coordinator: MypageCoordinator, manager: MyPageManger) {
+        self.coordinator = coordinator
+        self.manager = manager
+    }
+    
+    func transform(input: ModalViewModelInput) -> ModalViewModelOutput {
+        
+        input.viewWillAppearSubject
+            .sink { _ in
+                AmplitudeAnalyticsService.shared.send(event: AnalyticsEvent.AccountInfo.appearWithdrawalModal)
+            }
+            .store(in: &cancelBag)
+        
+        input.modalDismiss
+            .sink { [weak self] _ in
+                self?.coordinator?.dismiss()
+            }
+            .store(in: &cancelBag)
+        
+        input.safariDismiss
+            .sink { [weak self] type in
+                self?.coordinator?.connectAuthCoordinator(type: type)
+            }
+            .store(in: &cancelBag)
+        
+        input.safariPresent
+            .sink { [weak self] _ in
+                self?.withdrawal()
+            }
+            .store(in: &cancelBag)
+        return Output()
+    }
+    
+    func withdrawal() {
+        manager.withdrawl()
+            .sink(receiveCompletion: { event in
+                print("completion: \(event)")
+            }, receiveValue: { _ in
+                AmplitudeAnalyticsService.shared.send(event: AnalyticsEvent.AccountInfo.completeWithdrawal)
+            })
+            .store(in: &cancelBag)
+    }
+}