diff --git a/hwe/sammo/Event/Action/ProcessWarIncome.php b/hwe/sammo/Event/Action/ProcessWarIncome.php
new file mode 100644
index 00000000..08652501
--- /dev/null
+++ b/hwe/sammo/Event/Action/ProcessWarIncome.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace sammo\Event\Action;
+
+use sammo\DB;
+use sammo\Util;
+
+use function sammo\getAllNationStaticInfo;
+use function sammo\getWarGoldIncome;
+
+class ProcessWarIncome extends \sammo\Event\Action
+{
+  public function run(array $env)
+  {
+    $db = DB::db();
+
+    $cityListByNation = Util::arrayGroupBy($db->query('SELECT * FROM city'), 'nation');
+
+    foreach(getAllNationStaticInfo() as $nation){
+        if($nation['level'] <= 0){
+            continue;
+        }
+        $nationID = $nation['nation'];
+        $income = getWarGoldIncome($nation['type'], $cityListByNation[$nationID]??[]);
+        $db->update('nation', [
+            'gold'=>$db->sqleval('gold + %i', $income)
+        ], 'nation=%i', $nationID);
+    }
+
+    // 10%수입, 20%부상병
+    $db->update('city', [
+        'pop'=>$db->sqleval('pop + dead * %d', 0.2),
+        'dead'=>0
+    ], true);
+  }
+}