diff --git a/src/main/repository/NoteRepository.ts b/src/main/repository/NoteRepository.ts
index 7f76045..f6959bd 100644
--- a/src/main/repository/NoteRepository.ts
+++ b/src/main/repository/NoteRepository.ts
@@ -51,6 +51,29 @@ export interface ImportNoteResult {
   status: ImportNoteStatus;
 }
 
+export interface UpsertFromSyncInput {
+  id: string;
+  rawText: string;
+  createdAt: string;
+  updatedAt: string;
+  aiTitle: string | null;
+  aiSummary: string | null;
+  titleEditedByUser: boolean;
+  summaryEditedByUser: boolean;
+  aiProvider: string | null;
+  aiGeneratedAt: string | null;
+  userIntent: string | null;
+  intentPromptedAt: string | null;
+  tags: { name: string; source: 'ai' | 'user' }[];
+  status: NoteStatus;
+  statusChangedAt: string | null;
+  moveReason: string | null;
+  dueDate: string | null;
+  dueDateEditedByUser: boolean;
+}
+
+export type UpsertFromSyncStatus = 'inserted' | 'updated' | 'skipped';
+
 const KEBAB_CASE_RE = /^[a-z0-9-]+$/;
 
 export class NoteRepository {
@@ -863,6 +886,143 @@ export class NoteRepository {
     return { id: finalId, status };
   }
 
+  /**
+   * v0.3.0 Cut E — sync 전용 upsert. 기존 importNote 의 fork-on-id-collision 정책은
+   * sync 에 부적합 (양 기기 raw_text 가 다를 때마다 fork → 노트 갯수 무한 증가).
+   *
+   * 3 분기:
+   * - id 없음 → INSERT (capture revision + tags FTS sync)
+   * - id 있음 + raw_text 동일 → source.updatedAt 가 더 최신일 때만 metadata 갱신
+   * - id 있음 + raw_text 다름 → source 가 더 최신이면 updateRawText (new user revision),
+   *   local 이 더 최신이면 skip
+   *
+   * tags 변경 시 rebuildFtsTagsForNote 호출 — Cut D single write path 재사용.
+   * raw_text 변경 시 updateRawText 호출 — Cut C single write path 재사용.
+   */
+  upsertFromSync(input: UpsertFromSyncInput): { id: string; status: UpsertFromSyncStatus } {
+    const existing = this.db
+      .prepare(`SELECT raw_text, updated_at, status FROM notes WHERE id=?`)
+      .get(input.id) as { raw_text: string; updated_at: string; status: NoteStatus } | undefined;
+
+    if (!existing) {
+      // INSERT path
+      const tx = this.db.transaction(() => {
+        this.db
+          .prepare(
+            `INSERT INTO notes
+               (id, raw_text, ai_title, ai_summary, ai_status, ai_provider, ai_generated_at,
+                title_edited_by_user, summary_edited_by_user,
+                user_intent, intent_prompted_at,
+                created_at, updated_at,
+                due_date, due_date_edited_by_user,
+                status, status_changed_at, move_reason)
+             VALUES (?, ?, ?, ?, 'done', ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)`
+          )
+          .run(
+            input.id,
+            input.rawText,
+            input.aiTitle,
+            input.aiSummary,
+            input.aiProvider,
+            input.aiGeneratedAt,
+            input.titleEditedByUser ? 1 : 0,
+            input.summaryEditedByUser ? 1 : 0,
+            input.userIntent,
+            input.intentPromptedAt,
+            input.createdAt,
+            input.updatedAt,
+            input.dueDate,
+            input.dueDateEditedByUser ? 1 : 0,
+            input.status,
+            input.statusChangedAt,
+            input.moveReason
+          );
+        this.db
+          .prepare(
+            `INSERT INTO note_revisions (note_id, raw_text, edited_at, edited_by)
+             VALUES (?, ?, ?, 'capture')`
+          )
+          .run(input.id, input.rawText, input.createdAt);
+        if (input.tags.length > 0) {
+          const getOrInsertTag = this.db.prepare(
+            `INSERT INTO tags(name) VALUES(?) ON CONFLICT(name) DO UPDATE SET name=name RETURNING id`
+          );
+          const linkAi = this.db.prepare(
+            `INSERT OR IGNORE INTO note_tags(note_id, tag_id, source) VALUES(?, ?, 'ai')`
+          );
+          const linkUser = this.db.prepare(
+            `INSERT OR IGNORE INTO note_tags(note_id, tag_id, source) VALUES(?, ?, 'user')`
+          );
+          for (const t of input.tags) {
+            const row = getOrInsertTag.get(t.name) as { id: number };
+            if (t.source === 'ai') linkAi.run(input.id, row.id);
+            else linkUser.run(input.id, row.id);
+          }
+          this.rebuildFtsTagsForNote(input.id);
+        }
+      });
+      tx();
+      return { id: input.id, status: 'inserted' };
+    }
+
+    if (input.updatedAt <= existing.updated_at) {
+      return { id: input.id, status: 'skipped' };
+    }
+
+    if (existing.raw_text !== input.rawText) {
+      this.updateRawText(input.id, input.rawText, new Date(input.updatedAt));
+    }
+
+    const tx = this.db.transaction(() => {
+      this.db
+        .prepare(
+          `UPDATE notes
+              SET ai_title = CASE WHEN title_edited_by_user = 1 THEN ai_title ELSE ? END,
+                  ai_summary = CASE WHEN summary_edited_by_user = 1 THEN ai_summary ELSE ? END,
+                  ai_provider = ?,
+                  ai_generated_at = ?,
+                  due_date = CASE WHEN due_date_edited_by_user = 1 THEN due_date ELSE ? END,
+                  status = ?,
+                  status_changed_at = ?,
+                  move_reason = ?,
+                  updated_at = ?
+            WHERE id = ?`
+        )
+        .run(
+          input.aiTitle,
+          input.aiSummary,
+          input.aiProvider,
+          input.aiGeneratedAt,
+          input.dueDate,
+          input.status,
+          input.statusChangedAt,
+          input.moveReason,
+          input.updatedAt,
+          input.id
+        );
+      this.db.prepare(`DELETE FROM note_tags WHERE note_id=?`).run(input.id);
+      if (input.tags.length > 0) {
+        const getOrInsertTag = this.db.prepare(
+          `INSERT INTO tags(name) VALUES(?) ON CONFLICT(name) DO UPDATE SET name=name RETURNING id`
+        );
+        const linkAi = this.db.prepare(
+          `INSERT OR IGNORE INTO note_tags(note_id, tag_id, source) VALUES(?, ?, 'ai')`
+        );
+        const linkUser = this.db.prepare(
+          `INSERT OR IGNORE INTO note_tags(note_id, tag_id, source) VALUES(?, ?, 'user')`
+        );
+        for (const t of input.tags) {
+          const row = getOrInsertTag.get(t.name) as { id: number };
+          if (t.source === 'ai') linkAi.run(input.id, row.id);
+          else linkUser.run(input.id, row.id);
+        }
+      }
+      this.rebuildFtsTagsForNote(input.id);
+    });
+    tx();
+    return { id: input.id, status: 'updated' };
+  }
+
   getPendingCount(): number {
     const row = this.db
       .prepare(
diff --git a/tests/unit/NoteRepository.upsertFromSync.test.ts b/tests/unit/NoteRepository.upsertFromSync.test.ts
new file mode 100644
index 0000000..4500dad
--- /dev/null
+++ b/tests/unit/NoteRepository.upsertFromSync.test.ts
@@ -0,0 +1,98 @@
+import { describe, it, expect, beforeEach, afterEach } from 'vitest';
+import Database from 'better-sqlite3';
+import { runMigrations } from '../../src/main/db/migrations/index.js';
+import { NoteRepository } from '../../src/main/repository/NoteRepository.js';
+
+const baseInput = {
+  id: '00000000-0000-0000-0000-000000000001',
+  rawText: 'sync 본문',
+  createdAt: '2026-05-09T00:00:00Z',
+  updatedAt: '2026-05-10T00:00:00Z',
+  aiTitle: 'sync 제목',
+  aiSummary: 'sync 요약',
+  titleEditedByUser: false,
+  summaryEditedByUser: false,
+  aiProvider: 'p',
+  aiGeneratedAt: '2026-05-10T00:00:00Z',
+  userIntent: null,
+  intentPromptedAt: null,
+  tags: [{ name: '동기', source: 'user' as const }],
+  status: 'active' as const,
+  statusChangedAt: null,
+  moveReason: null,
+  dueDate: null,
+  dueDateEditedByUser: false
+};
+
+describe('NoteRepository.upsertFromSync', () => {
+  let db: Database.Database;
+  let repo: NoteRepository;
+
+  beforeEach(() => {
+    db = new Database(':memory:');
+    db.pragma('foreign_keys = ON');
+    runMigrations(db);
+    repo = new NoteRepository(db);
+  });
+
+  afterEach(() => { db.close(); });
+
+  it('id 없음 → INSERT (status=inserted) + capture revision + tags FTS sync', () => {
+    const r = repo.upsertFromSync(baseInput);
+    expect(r.status).toBe('inserted');
+    expect(r.id).toBe(baseInput.id);
+    const note = repo.findById(baseInput.id);
+    expect(note?.rawText).toBe('sync 본문');
+    expect(note?.aiTitle).toBe('sync 제목');
+    const revs = repo.listRevisions(baseInput.id);
+    expect(revs).toHaveLength(1);
+    expect(revs[0]!.editedBy).toBe('capture');
+    const fts = db.prepare(`SELECT tags FROM notes_fts WHERE note_id=?`).get(baseInput.id) as { tags: string };
+    expect(fts.tags).toBe('동기');
+  });
+
+  it('id 있음 + raw_text 동일 + source 더 최신 → metadata 갱신 (status=updated)', () => {
+    const created = repo.create({ rawText: 'sync 본문' });
+    repo.updateAiResult(created.id, { title: '옛 제목', summary: '옛 요약', tags: ['old'], provider: 'p' });
+    db.prepare(`UPDATE notes SET updated_at=? WHERE id=?`).run('2026-05-08T00:00:00Z', created.id);
+    const r = repo.upsertFromSync({ ...baseInput, id: created.id });
+    expect(r.status).toBe('updated');
+    const note = repo.findById(created.id);
+    expect(note?.aiTitle).toBe('sync 제목');
+    expect(note?.tags.map((t) => t.name)).toEqual(['동기']);
+    const fts = db.prepare(`SELECT tags FROM notes_fts WHERE note_id=?`).get(created.id) as { tags: string };
+    expect(fts.tags).toBe('동기');
+  });
+
+  it('id 있음 + raw_text 동일 + source 더 옛 → skip (status=skipped)', () => {
+    const created = repo.create({ rawText: 'sync 본문' });
+    repo.updateAiResult(created.id, { title: '신선한 제목', summary: 'fresh', tags: ['x'], provider: 'p' });
+    db.prepare(`UPDATE notes SET updated_at=? WHERE id=?`).run('2026-05-12T00:00:00Z', created.id);
+    const r = repo.upsertFromSync({ ...baseInput, id: created.id, updatedAt: '2026-05-10T00:00:00Z' });
+    expect(r.status).toBe('skipped');
+    const note = repo.findById(created.id);
+    expect(note?.aiTitle).toBe('신선한 제목');
+  });
+
+  it('id 있음 + raw_text 다름 + source 더 최신 → updateRawText (status=updated) + new user revision', () => {
+    const created = repo.create({ rawText: 'old text' });
+    db.prepare(`UPDATE notes SET updated_at=? WHERE id=?`).run('2026-05-08T00:00:00Z', created.id);
+    const r = repo.upsertFromSync({ ...baseInput, id: created.id, rawText: 'new sync text' });
+    expect(r.status).toBe('updated');
+    const note = repo.findById(created.id);
+    expect(note?.rawText).toBe('new sync text');
+    const revs = repo.listRevisions(created.id);
+    expect(revs).toHaveLength(2); // capture (old) + user (new)
+    expect(revs[0]!.editedBy).toBe('user');
+    expect(revs[0]!.rawText).toBe('new sync text');
+  });
+
+  it('id 있음 + raw_text 다름 + source 더 옛 → skip', () => {
+    const created = repo.create({ rawText: 'local fresh' });
+    db.prepare(`UPDATE notes SET updated_at=? WHERE id=?`).run('2026-05-15T00:00:00Z', created.id);
+    const r = repo.upsertFromSync({ ...baseInput, id: created.id, rawText: 'old sync text', updatedAt: '2026-05-10T00:00:00Z' });
+    expect(r.status).toBe('skipped');
+    const note = repo.findById(created.id);
+    expect(note?.rawText).toBe('local fresh');
+  });
+});