diff --git a/app/src/main/java/kr/co/vividnext/sodalive/v2/widget/AudioContentCardView.kt b/app/src/main/java/kr/co/vividnext/sodalive/v2/widget/AudioContentCardView.kt
index b647639e..1dd498ce 100644
--- a/app/src/main/java/kr/co/vividnext/sodalive/v2/widget/AudioContentCardView.kt
+++ b/app/src/main/java/kr/co/vividnext/sodalive/v2/widget/AudioContentCardView.kt
@@ -115,6 +115,11 @@ class AudioContentCardView @JvmOverloads constructor(
 
     private fun createIconTag(drawableResId: Int): ImageView {
         return ImageView(context).apply {
+            id = when (drawableResId) {
+                R.drawable.ic_content_tag_original -> R.id.iv_audio_content_tag_original
+                R.drawable.ic_content_tag_point -> R.id.iv_audio_content_tag_point
+                else -> View.NO_ID
+            }
             setImageResource(drawableResId)
             contentDescription = null
             importantForAccessibility = IMPORTANT_FOR_ACCESSIBILITY_NO
@@ -124,9 +129,20 @@ class AudioContentCardView @JvmOverloads constructor(
 
     private fun createFirstTag(): LinearLayout {
         return LinearLayout(context).apply {
+            id = R.id.ll_audio_content_tag_first
             orientation = HORIZONTAL
             background = ContextCompat.getDrawable(context, R.drawable.bg_audio_content_tag_first)
-            layoutParams = LinearLayout.LayoutParams(FIRST_TAG_WIDTH_DP.dpToPx(), TAG_HEIGHT_DP.dpToPx())
+            gravity = Gravity.CENTER
+            setPadding(
+                FIRST_TAG_PADDING_DP.dpToPx(),
+                FIRST_TAG_PADDING_DP.dpToPx(),
+                FIRST_TAG_PADDING_DP.dpToPx(),
+                FIRST_TAG_PADDING_DP.dpToPx()
+            )
+            layoutParams = LinearLayout.LayoutParams(
+                ViewGroup.LayoutParams.WRAP_CONTENT,
+                TAG_HEIGHT_DP.dpToPx()
+            )
             addView(createFirstStarView())
             addView(createFirstTextView())
         }
@@ -137,10 +153,7 @@ class AudioContentCardView @JvmOverloads constructor(
             setImageResource(R.drawable.ic_content_tag_first_star)
             contentDescription = null
             importantForAccessibility = IMPORTANT_FOR_ACCESSIBILITY_NO
-            layoutParams = LinearLayout.LayoutParams(FIRST_STAR_SIZE_DP.dpToPx(), FIRST_STAR_SIZE_DP.dpToPx()).apply {
-                marginStart = 2.dpToPx()
-                topMargin = 4.dpToPx()
-            }
+            layoutParams = LinearLayout.LayoutParams(FIRST_STAR_SIZE_DP.dpToPx(), FIRST_STAR_SIZE_DP.dpToPx())
         }
     }
 
@@ -151,29 +164,27 @@ class AudioContentCardView @JvmOverloads constructor(
             setTextColor(ContextCompat.getColor(context, R.color.white))
             textSize = 16f
             isSingleLine = true
-            includeFontPadding = false
+            includeFontPadding = true
             gravity = Gravity.CENTER_VERTICAL
             layoutParams = LinearLayout.LayoutParams(
                 ViewGroup.LayoutParams.WRAP_CONTENT,
                 ViewGroup.LayoutParams.WRAP_CONTENT
             ).apply {
-                marginStart = 1.dpToPx()
-                topMargin = 2.dpToPx()
+                marginStart = FIRST_TEXT_MARGIN_START_DP.dpToPx()
             }
         }
     }
 
     private fun createFreeTag(): TextView {
         return TextView(context).apply {
+            id = R.id.tv_audio_content_tag_free
             text = context.getString(R.string.audio_content_tag_free)
             background = ContextCompat.getDrawable(context, R.drawable.bg_audio_content_tag_free)
             setTextColor(ContextCompat.getColor(context, R.color.white))
-            textSize = 14f
+            setTextAppearance(R.style.Typography_Body4)
             gravity = Gravity.CENTER
             isSingleLine = true
             includeFontPadding = false
-            minWidth = FREE_TAG_MIN_WIDTH_DP.dpToPx()
-            setPadding(FREE_TAG_HORIZONTAL_PADDING_DP.dpToPx(), 0, FREE_TAG_HORIZONTAL_PADDING_DP.dpToPx(), 0)
             layoutParams = LinearLayout.LayoutParams(ViewGroup.LayoutParams.WRAP_CONTENT, TAG_HEIGHT_DP.dpToPx())
         }
     }
@@ -216,10 +227,9 @@ class AudioContentCardView @JvmOverloads constructor(
     private companion object {
         const val TITLE_CREATOR_GAP_DP = 2
         const val TAG_HEIGHT_DP = 24
-        const val FIRST_TAG_WIDTH_DP = 62
         const val FIRST_STAR_SIZE_DP = 17
-        const val FREE_TAG_MIN_WIDTH_DP = 34
-        const val FREE_TAG_HORIZONTAL_PADDING_DP = 6
+        const val FIRST_TAG_PADDING_DP = 4
+        const val FIRST_TEXT_MARGIN_START_DP = 2
         const val FIRST_TEXT = "FIRST"
     }
 }
diff --git a/app/src/main/res/drawable/bg_audio_content_tag_free.xml b/app/src/main/res/drawable/bg_audio_content_tag_free.xml
index 15c6e6f6..591f9cf3 100644
--- a/app/src/main/res/drawable/bg_audio_content_tag_free.xml
+++ b/app/src/main/res/drawable/bg_audio_content_tag_free.xml
@@ -1,4 +1,7 @@
 <?xml version="1.0" encoding="utf-8"?>
 <shape xmlns:android="http://schemas.android.com/apk/res/android">
     <solid android:color="#052742" />
+    <padding
+        android:left="4dp"
+        android:right="4dp" />
 </shape>
diff --git a/app/src/main/res/layout/view_audio_content_card.xml b/app/src/main/res/layout/view_audio_content_card.xml
index 09db9df5..d25b2b01 100644
--- a/app/src/main/res/layout/view_audio_content_card.xml
+++ b/app/src/main/res/layout/view_audio_content_card.xml
@@ -21,39 +21,40 @@
         <LinearLayout
             android:id="@+id/ll_audio_content_tag_top"
             android:layout_width="wrap_content"
-            android:layout_height="@dimen/spacing_24"
+            android:layout_height="wrap_content"
             android:layout_gravity="top|start"
             android:orientation="horizontal"
             android:visibility="gone"
             tools:visibility="visible">
 
             <ImageView
+                android:id="@+id/iv_audio_content_tag_original"
                 android:layout_width="@dimen/spacing_24"
                 android:layout_height="@dimen/spacing_24"
                 android:contentDescription="@null"
                 android:src="@drawable/ic_content_tag_original" />
 
             <LinearLayout
-                android:layout_width="62dp"
+                android:id="@+id/ll_audio_content_tag_first"
+                android:layout_width="wrap_content"
                 android:layout_height="@dimen/spacing_24"
                 android:background="@drawable/bg_audio_content_tag_first"
-                android:orientation="horizontal">
+                android:gravity="center"
+                android:orientation="horizontal"
+                android:paddingHorizontal="4dp">
 
                 <ImageView
                     android:layout_width="17dp"
                     android:layout_height="17dp"
-                    android:layout_marginStart="2dp"
-                    android:layout_marginTop="4dp"
                     android:contentDescription="@null"
                     android:src="@drawable/ic_content_tag_first_star" />
 
                 <TextView
                     android:layout_width="wrap_content"
                     android:layout_height="wrap_content"
-                    android:layout_marginStart="1dp"
-                    android:layout_marginTop="2dp"
+                    android:layout_marginStart="2dp"
                     android:fontFamily="@font/phosphate_solid"
-                    android:includeFontPadding="false"
+                    android:includeFontPadding="true"
                     android:singleLine="true"
                     android:text="FIRST"
                     android:textColor="@color/white"
@@ -65,30 +66,30 @@
         <LinearLayout
             android:id="@+id/ll_audio_content_tag_bottom"
             android:layout_width="wrap_content"
-            android:layout_height="@dimen/spacing_24"
+            android:layout_height="wrap_content"
             android:layout_gravity="bottom|start"
             android:orientation="horizontal"
             android:visibility="gone"
+            tools:ignore="UseCompoundDrawables"
             tools:visibility="visible">
 
             <ImageView
+                android:id="@+id/iv_audio_content_tag_point"
                 android:layout_width="@dimen/spacing_24"
                 android:layout_height="@dimen/spacing_24"
                 android:contentDescription="@null"
                 android:src="@drawable/ic_content_tag_point" />
 
             <TextView
+                android:id="@+id/tv_audio_content_tag_free"
+                style="@style/Typography.Body4"
                 android:layout_width="wrap_content"
                 android:layout_height="@dimen/spacing_24"
                 android:background="@drawable/bg_audio_content_tag_free"
                 android:gravity="center"
-                android:includeFontPadding="false"
-                android:minWidth="34dp"
-                android:paddingHorizontal="6dp"
                 android:singleLine="true"
                 android:text="@string/audio_content_tag_free"
-                android:textColor="@color/white"
-                android:textSize="14sp" />
+                android:textColor="@color/white" />
         </LinearLayout>
     </FrameLayout>
 
diff --git a/app/src/test/java/kr/co/vividnext/sodalive/v2/main/home/HomeMainFragmentLayoutTest.kt b/app/src/test/java/kr/co/vividnext/sodalive/v2/main/home/HomeMainFragmentLayoutTest.kt
index 396afd96..d62492fd 100644
--- a/app/src/test/java/kr/co/vividnext/sodalive/v2/main/home/HomeMainFragmentLayoutTest.kt
+++ b/app/src/test/java/kr/co/vividnext/sodalive/v2/main/home/HomeMainFragmentLayoutTest.kt
@@ -15,9 +15,13 @@ import androidx.recyclerview.widget.LinearLayoutManager
 import androidx.recyclerview.widget.RecyclerView
 import androidx.test.core.app.ApplicationProvider
 import kr.co.vividnext.sodalive.R
+import kr.co.vividnext.sodalive.v2.main.home.model.HomeRecommendationFirstAudioContentUiModel
 import kr.co.vividnext.sodalive.v2.main.home.model.HomeRecommendationLiveUiModel
+import kr.co.vividnext.sodalive.v2.main.home.ui.HomeFirstAudioAdapter
 import kr.co.vividnext.sodalive.v2.main.home.ui.HomeLiveAdapter
 import kr.co.vividnext.sodalive.v2.main.home.ui.HomeRecentDebutCreatorAdapter
+import kr.co.vividnext.sodalive.v2.widget.AudioContentCardView
+import kr.co.vividnext.sodalive.v2.widget.AudioContentTag
 import kr.co.vividnext.sodalive.v2.widget.TextTabBarView
 import kr.co.vividnext.sodalive.v2.widget.banner.BannerView
 import org.junit.Assert.assertEquals
@@ -146,6 +150,131 @@ class HomeMainFragmentLayoutTest {
         assertEquals(4.dpToPx(), layoutParams.marginEnd)
     }
 
+    @Test
+    fun `first audio item matches figma card dimensions`() {
+        val firstAudio = inflateViewWithParent(R.layout.item_home_first_audio_content)
+        val thumbnailContainer = firstAudio.findViewById<View>(R.id.fl_home_first_audio_thumbnail_container)
+        val thumbnail = firstAudio.findViewById<ImageView>(R.id.iv_home_first_audio_thumbnail)
+        val creatorProfile = firstAudio.findViewById<ImageView>(R.id.iv_home_first_audio_creator_profile)
+        val creatorName = firstAudio.findViewById<TextView>(R.id.tv_home_first_audio_creator_nickname)
+
+        assertEquals(185.dpToPx(), firstAudio.layoutParams.width)
+        assertEquals(ViewGroup.LayoutParams.WRAP_CONTENT, firstAudio.layoutParams.height)
+        assertEquals(185.dpToPx(), thumbnail.layoutParams.width)
+        assertEquals(185.dpToPx(), thumbnail.layoutParams.height)
+        assertNotNull(thumbnailContainer)
+        assertEquals(42.dpToPx(), creatorProfile.layoutParams.width)
+        assertEquals(42.dpToPx(), creatorProfile.layoutParams.height)
+        assertEquals(14f, creatorName.textSize / creatorName.resources.displayMetrics.scaledDensity)
+    }
+
+    @Test
+    fun `home first audio section matches figma list spacing`() {
+        val root = inflateView(R.layout.fragment_v2_main_home)
+        val firstAudioList = root.findViewById<RecyclerView>(R.id.rv_home_first_audio_contents)
+        val context = ApplicationProvider.getApplicationContext<Context>()
+        val parent = RecyclerView(context)
+        parent.layoutManager = LinearLayoutManager(context, RecyclerView.HORIZONTAL, false)
+        val viewHolder = HomeFirstAudioAdapter().onCreateViewHolder(parent, 0)
+        val layoutParams = viewHolder.itemView.layoutParams as ViewGroup.MarginLayoutParams
+
+        assertEquals(14.dpToPx(), firstAudioList.paddingStart)
+        assertEquals(14.dpToPx(), (firstAudioList.layoutParams as ViewGroup.MarginLayoutParams).topMargin)
+        assertEquals(4.dpToPx(), layoutParams.marginEnd)
+    }
+
+    @Test
+    fun `first audio adapter clips thumbnail container`() {
+        val context = ApplicationProvider.getApplicationContext<Context>()
+        val parent = RecyclerView(context)
+        parent.layoutManager = LinearLayoutManager(context, RecyclerView.HORIZONTAL, false)
+        val viewHolder = HomeFirstAudioAdapter().onCreateViewHolder(parent, 0)
+        val thumbnailContainer = viewHolder.itemView.findViewById<View>(R.id.fl_home_first_audio_thumbnail_container)
+
+        assertEquals(true, thumbnailContainer.clipToOutline)
+        assertNotNull(thumbnailContainer.outlineProvider)
+    }
+
+    @Test
+    fun `first audio adapter binds tag visibility`() {
+        val context = ApplicationProvider.getApplicationContext<Context>()
+        val parent = RecyclerView(context)
+        parent.layoutManager = LinearLayoutManager(context, RecyclerView.HORIZONTAL, false)
+        val adapter = HomeFirstAudioAdapter()
+        adapter.submitItems(listOf(firstAudioItem()))
+        val viewHolder = adapter.onCreateViewHolder(parent, 0)
+
+        adapter.onBindViewHolder(viewHolder, 0)
+
+        assertEquals(View.VISIBLE, viewHolder.itemView.findViewById<View>(R.id.ll_home_first_audio_tag_top).visibility)
+        assertEquals(View.VISIBLE, viewHolder.itemView.findViewById<View>(R.id.ll_home_first_audio_tag_bottom).visibility)
+        assertEquals(View.VISIBLE, viewHolder.itemView.findViewById<View>(R.id.ll_home_first_audio_tag_first).visibility)
+        assertEquals(View.VISIBLE, viewHolder.itemView.findViewById<View>(R.id.iv_home_first_audio_tag_point).visibility)
+        assertEquals(View.VISIBLE, viewHolder.itemView.findViewById<View>(R.id.tv_home_first_audio_tag_free).visibility)
+    }
+
+    @Test
+    fun `first audio adapter clears nullable images`() {
+        val context = ApplicationProvider.getApplicationContext<Context>()
+        val parent = RecyclerView(context)
+        parent.layoutManager = LinearLayoutManager(context, RecyclerView.HORIZONTAL, false)
+        val adapter = HomeFirstAudioAdapter()
+        adapter.submitItems(listOf(firstAudioItem()))
+        val viewHolder = adapter.onCreateViewHolder(parent, 0)
+        val thumbnail = viewHolder.itemView.findViewById<ImageView>(R.id.iv_home_first_audio_thumbnail)
+        val creatorProfile = viewHolder.itemView.findViewById<ImageView>(R.id.iv_home_first_audio_creator_profile)
+        thumbnail.setImageResource(R.drawable.ic_launcher_background)
+        creatorProfile.setImageResource(R.drawable.ic_launcher_background)
+
+        adapter.onBindViewHolder(viewHolder, 0)
+
+        assertEquals(null, thumbnail.drawable)
+        assertEquals(null, creatorProfile.drawable)
+    }
+
+    @Test
+    fun `audio content card clips image area and overlay tags together`() {
+        val card = inflateView(R.layout.view_audio_content_card) as AudioContentCardView
+        val thumbnailContainer = card.findViewById<View>(R.id.fl_audio_content_thumbnail_container)
+
+        assertEquals(true, thumbnailContainer.clipToOutline)
+        assertNotNull(thumbnailContainer.outlineProvider)
+    }
+
+    @Test
+    fun `audio content card tag attributes match first audio item`() {
+        val card = inflateView(R.layout.view_audio_content_card) as AudioContentCardView
+        val firstAudio = inflateView(R.layout.item_home_first_audio_content)
+        card.setTags(setOf(AudioContentTag.Original, AudioContentTag.First, AudioContentTag.Point, AudioContentTag.Free))
+        val topTagContainer = card.findViewById<LinearLayout>(R.id.ll_audio_content_tag_top)
+        val bottomTagContainer = card.findViewById<LinearLayout>(R.id.ll_audio_content_tag_bottom)
+        val expectedFirstTag = firstAudio.findViewById<LinearLayout>(R.id.ll_home_first_audio_tag_first)
+        val expectedFreeTag = firstAudio.findViewById<TextView>(R.id.tv_home_first_audio_tag_free)
+        val originalTag = card.findViewById<ImageView>(R.id.iv_audio_content_tag_original)
+        val firstTag = card.findViewById<LinearLayout>(R.id.ll_audio_content_tag_first)
+        val firstIcon = firstTag.getChildAt(0) as ImageView
+        val firstText = firstTag.getChildAt(1) as TextView
+        val pointTag = card.findViewById<ImageView>(R.id.iv_audio_content_tag_point)
+        val freeTag = card.findViewById<TextView>(R.id.tv_audio_content_tag_free)
+
+        assertEquals(ViewGroup.LayoutParams.WRAP_CONTENT, topTagContainer.layoutParams.height)
+        assertEquals(ViewGroup.LayoutParams.WRAP_CONTENT, bottomTagContainer.layoutParams.height)
+        assertEquals(24.dpToPx(), originalTag.layoutParams.width)
+        assertEquals(24.dpToPx(), originalTag.layoutParams.height)
+        assertEquals(ViewGroup.LayoutParams.WRAP_CONTENT, firstTag.layoutParams.width)
+        assertEquals(expectedFirstTag.layoutParams.height, firstTag.layoutParams.height)
+        assertEquals(expectedFirstTag.paddingStart, firstTag.paddingStart)
+        assertEquals(expectedFirstTag.paddingTop, firstTag.paddingTop)
+        assertEquals(17.dpToPx(), firstIcon.layoutParams.width)
+        assertEquals(17.dpToPx(), firstIcon.layoutParams.height)
+        assertEquals(2.dpToPx(), (firstText.layoutParams as ViewGroup.MarginLayoutParams).marginStart)
+        assertEquals(true, firstText.includeFontPadding)
+        assertEquals(24.dpToPx(), pointTag.layoutParams.width)
+        assertEquals(24.dpToPx(), pointTag.layoutParams.height)
+        assertEquals(expectedFreeTag.layoutParams.height, freeTag.layoutParams.height)
+        assertEquals(expectedFreeTag.paddingStart, freeTag.paddingStart)
+    }
+
     @Test
     fun `popular community section is hidden until phase7 binding is implemented`() {
         val root = inflateView(R.layout.fragment_v2_main_home)
@@ -289,4 +418,18 @@ class HomeMainFragmentLayoutTest {
             beginDateTime = null
         )
     }
+
+    private fun firstAudioItem(): HomeRecommendationFirstAudioContentUiModel {
+        return HomeRecommendationFirstAudioContentUiModel(
+            contentId = 1L,
+            creatorId = 1L,
+            creatorNickname = "크리에이터 이름",
+            creatorProfileImage = null,
+            title = "콘텐츠 제목",
+            price = 0,
+            coverImage = null,
+            releaseDate = "",
+            tags = setOf(AudioContentTag.First, AudioContentTag.Point, AudioContentTag.Free)
+        )
+    }
 }