diff --git a/app/build.gradle b/app/build.gradle
index 0b1e90a..c3cffec 100644
--- a/app/build.gradle
+++ b/app/build.gradle
@@ -94,7 +94,8 @@ dependencies {
     implementation platform('com.google.firebase:firebase-bom:29.2.0')
     implementation 'com.google.firebase:firebase-analytics-ktx'
     implementation 'com.google.firebase:firebase-crashlytics-ktx'
-    implementation 'com.google.firebase:firebase-auth-ktx'
+
+    // Google Login
     implementation 'com.google.android.gms:play-services-auth:20.1.0'
 
     // Hilt
diff --git a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginEvent.kt b/app/src/main/java/com/moyerun/moyeorun_android/login/LoginEvent.kt
deleted file mode 100644
index a36af17..0000000
--- a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginEvent.kt
+++ /dev/null
@@ -1,5 +0,0 @@
-package com.moyerun.moyeorun_android.login
-
-enum class LoginEvent {
-    Success, NewUser, Error
-}
\ No newline at end of file
diff --git a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginModule.kt b/app/src/main/java/com/moyerun/moyeorun_android/login/LoginModule.kt
index 7e0814b..32db6eb 100644
--- a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginModule.kt
+++ b/app/src/main/java/com/moyerun/moyeorun_android/login/LoginModule.kt
@@ -1,5 +1,6 @@
 package com.moyerun.moyeorun_android.login
 
+import com.moyerun.moyeorun_android.login.data.LoginRepository
 import dagger.Module
 import dagger.Provides
 import dagger.hilt.InstallIn
diff --git a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginRepository.kt b/app/src/main/java/com/moyerun/moyeorun_android/login/LoginRepository.kt
deleted file mode 100644
index 6aaaf62..0000000
--- a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginRepository.kt
+++ /dev/null
@@ -1,59 +0,0 @@
-package com.moyerun.moyeorun_android.login
-
-import com.google.firebase.auth.FirebaseUser
-import com.google.firebase.auth.GoogleAuthProvider
-import com.google.firebase.auth.ktx.auth
-import com.google.firebase.ktx.Firebase
-import kotlinx.coroutines.*
-import java.lang.IllegalStateException
-import kotlin.coroutines.resume
-
-class LoginRepository(
-    private val coroutineDispatcher: CoroutineDispatcher = Dispatchers.IO
-) {
-
-    // Todo: 모여런 서버 붙일 때 반환 타입 조정
-    suspend fun signIn(idToken: String): ApiResponse<Unit> {
-        val firebaseSignInResult = withContext(coroutineDispatcher) { signInWithFirebaseCredential(idToken) }
-        if (firebaseSignInResult is ApiResponse.Failure) {
-            return firebaseSignInResult
-        }
-        val moyeorunSignInResult = withContext(coroutineDispatcher) { signInWithMoyeoRun(idToken) }
-        if (firebaseSignInResult is ApiResponse.Failure) {
-            Firebase.auth.signOut()
-        }
-        return withContext(coroutineDispatcher) { signInWithMoyeoRun(idToken) }
-    }
-
-    private suspend fun signInWithFirebaseCredential(idToken: String): ApiResponse<FirebaseUser> {
-        val firebaseAuth = Firebase.auth
-        return suspendCancellableCoroutine {
-            val firebaseCredential = GoogleAuthProvider.getCredential(idToken, null)
-            firebaseAuth.signInWithCredential(firebaseCredential)
-                .addOnCompleteListener { task ->
-                    val firebaseUser = firebaseAuth.currentUser
-                    if (firebaseUser != null) {
-                        it.resume(ApiResponse.Success(firebaseUser))
-                    } else {
-                        it.resume(
-                            ApiResponse.Failure(
-                                task.exception
-                                    ?: IllegalStateException("FirebaseAuth Failure: FirebaseUser and Task.exception is null")
-                            )
-                        )
-                    }
-                }
-        }
-    }
-
-    private suspend fun signInWithMoyeoRun(idToken: String): ApiResponse<Unit> {
-        //Todo: 모여런 서버 signIn
-        return ApiResponse.Success(Unit)
-    }
-
-    // Todo: 임시. 네트워크 베이스 코드가 Rebase 되면 대체할 것
-    sealed class ApiResponse<out T> {
-        data class Success<T>(val data: T) : ApiResponse<T>()
-        data class Failure(val error: Throwable) : ApiResponse<Nothing>()
-    }
-}
\ No newline at end of file
diff --git a/app/src/main/java/com/moyerun/moyeorun_android/login/data/LoginRepository.kt b/app/src/main/java/com/moyerun/moyeorun_android/login/data/LoginRepository.kt
new file mode 100644
index 0000000..f274569
--- /dev/null
+++ b/app/src/main/java/com/moyerun/moyeorun_android/login/data/LoginRepository.kt
@@ -0,0 +1,18 @@
+package com.moyerun.moyeorun_android.login.data
+
+import kotlinx.coroutines.CoroutineDispatcher
+import kotlinx.coroutines.Dispatchers
+import kotlinx.coroutines.withContext
+
+class LoginRepository(
+    private val coroutineDispatcher: CoroutineDispatcher = Dispatchers.IO
+) {
+
+    // Todo: 모여런 서버 붙일 때 반환 타입 조정
+    suspend fun signIn(idToken: String): LoginResponse {
+         return withContext(coroutineDispatcher) {
+             // Todo: 모여런 서버 signIn
+             LoginResponse(TokenPair(Token("", ""), Token("", "")), true, "1234")
+         }
+    }
+}
\ No newline at end of file
diff --git a/app/src/main/java/com/moyerun/moyeorun_android/login/data/LoginResponse.kt b/app/src/main/java/com/moyerun/moyeorun_android/login/data/LoginResponse.kt
new file mode 100644
index 0000000..5bf006a
--- /dev/null
+++ b/app/src/main/java/com/moyerun/moyeorun_android/login/data/LoginResponse.kt
@@ -0,0 +1,12 @@
+package com.moyerun.moyeorun_android.login.data
+
+data class LoginResponse(
+    val token: TokenPair,
+    val isNewUser: Boolean,
+    val userId: String
+)
+
+data class TokenPair(
+    val accessToken: Token,
+    val refreshToken: Token
+)
\ No newline at end of file
diff --git a/app/src/main/java/com/moyerun/moyeorun_android/login/data/Token.kt b/app/src/main/java/com/moyerun/moyeorun_android/login/data/Token.kt
new file mode 100644
index 0000000..2de410a
--- /dev/null
+++ b/app/src/main/java/com/moyerun/moyeorun_android/login/data/Token.kt
@@ -0,0 +1,6 @@
+package com.moyerun.moyeorun_android.login.data
+
+data class Token(
+    val token: String,
+    val expiresIn: String
+)
diff --git a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginActivity.kt b/app/src/main/java/com/moyerun/moyeorun_android/login/ui/LoginActivity.kt
similarity index 98%
rename from app/src/main/java/com/moyerun/moyeorun_android/login/LoginActivity.kt
rename to app/src/main/java/com/moyerun/moyeorun_android/login/ui/LoginActivity.kt
index ebe0ad6..a21f8d2 100644
--- a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginActivity.kt
+++ b/app/src/main/java/com/moyerun/moyeorun_android/login/ui/LoginActivity.kt
@@ -1,4 +1,4 @@
-package com.moyerun.moyeorun_android.login
+package com.moyerun.moyeorun_android.login.ui
 
 import android.content.Intent
 import android.content.IntentSender
@@ -69,7 +69,7 @@ class LoginActivity : AppCompatActivity() {
 
         observeEvent(viewModel.loginEvent) {
             when (it) {
-                LoginEvent.Success -> {
+                LoginEvent.RegisteredUser -> {
                     // Todo: 메인화면 진입
                     Lg.d("Login!")
                 }
diff --git a/app/src/main/java/com/moyerun/moyeorun_android/login/ui/LoginEvent.kt b/app/src/main/java/com/moyerun/moyeorun_android/login/ui/LoginEvent.kt
new file mode 100644
index 0000000..f406b21
--- /dev/null
+++ b/app/src/main/java/com/moyerun/moyeorun_android/login/ui/LoginEvent.kt
@@ -0,0 +1,5 @@
+package com.moyerun.moyeorun_android.login.ui
+
+enum class LoginEvent {
+    RegisteredUser, NewUser, Error
+}
\ No newline at end of file
diff --git a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginViewModel.kt b/app/src/main/java/com/moyerun/moyeorun_android/login/ui/LoginViewModel.kt
similarity index 70%
rename from app/src/main/java/com/moyerun/moyeorun_android/login/LoginViewModel.kt
rename to app/src/main/java/com/moyerun/moyeorun_android/login/ui/LoginViewModel.kt
index 8c97903..824e7fe 100644
--- a/app/src/main/java/com/moyerun/moyeorun_android/login/LoginViewModel.kt
+++ b/app/src/main/java/com/moyerun/moyeorun_android/login/ui/LoginViewModel.kt
@@ -1,9 +1,10 @@
-package com.moyerun.moyeorun_android.login
+package com.moyerun.moyeorun_android.login.ui
 
 import androidx.lifecycle.ViewModel
 import androidx.lifecycle.viewModelScope
 import com.moyerun.moyeorun_android.common.EventLiveData
 import com.moyerun.moyeorun_android.common.MutableEventLiveData
+import com.moyerun.moyeorun_android.login.data.LoginRepository
 import dagger.hilt.android.lifecycle.HiltViewModel
 import kotlinx.coroutines.flow.MutableStateFlow
 import kotlinx.coroutines.flow.StateFlow
@@ -26,12 +27,14 @@ class LoginViewModel @Inject constructor(
     fun signIn(idToken: String) {
         viewModelScope.launch {
             _isLoading.value = true
+            // Todo: 반환 타입 결정 후 분기
+            // Todo: Firebase crashlytics userId 세팅
+            // Todo: SharedPreference 에 유저 메타데이터 세팅
             val result = loginRepository.signIn(idToken)
-            if (result is LoginRepository.ApiResponse.Success) {
-                // Todo: Firebase crashlytics userId 세팅
-                _loginEvent.event = LoginEvent.Success
+            _loginEvent.event = if (result.isNewUser) {
+                LoginEvent.NewUser
             } else {
-                _loginEvent.event = LoginEvent.Error
+                LoginEvent.RegisteredUser
             }
             _isLoading.value = false
         }
diff --git a/app/src/main/res/layout/activity_login.xml b/app/src/main/res/layout/activity_login.xml
index 615a8aa..fd71795 100644
--- a/app/src/main/res/layout/activity_login.xml
+++ b/app/src/main/res/layout/activity_login.xml
@@ -5,7 +5,7 @@
     xmlns:tools="http://schemas.android.com/tools"
     android:layout_width="match_parent"
     android:layout_height="match_parent"
-    tools:context=".login.LoginActivity">
+    tools:context=".login.ui.LoginActivity">
 
     <androidx.appcompat.widget.AppCompatImageView
         android:id="@+id/imageview_login_logo"