diff --git a/ls/perl/ls.pl b/ls/perl/ls.pl
new file mode 100755
index 0000000..32ad554
--- /dev/null
+++ b/ls/perl/ls.pl
@@ -0,0 +1,151 @@
+#!/usr/bin/env perl 
+
+use 5.010;
+use utf8;
+use strict;
+use warnings;
+use Getopt::Long qw(:config bundling);
+
+use Const::Fast;
+use DateTime;
+use Encode qw(encode_utf8);
+use File::Basename;
+use File::Slurp;
+use File::Spec::Functions;
+use File::stat;
+
+const my $MODE_FILE => 1;
+const my $MODE_DIR  => 0;
+
+my $long = 0;
+my $all  = 0;
+
+my $result = GetOptions(
+    'l' => \$long,
+    'a' => \$all,
+);
+
+my @dirs;
+my @files;
+(-d) ? push @dirs, $_ : push @files, $_ for sort @ARGV;
+@dirs = ('.') unless @ARGV;
+
+ls_file($MODE_FILE, @files);
+print "\n" if @files && @dirs;
+
+if (@dirs > 1) {
+    for (my $i = 0; $i < @dirs; ++$i) {
+        say "$dirs[$i]:";
+        ls_dir($dirs[$i]);
+        print "\n" unless $i == $#dirs;
+    }
+}
+else {
+    say "$dirs[0]:" if @files;
+    ls_dir($dirs[0]);
+}
+
+sub get_mode {
+    my $mode = shift;
+
+    my $u = ($mode & 00700) >> 6;
+    my $g = ($mode & 00070) >> 3;
+    my $o = ($mode & 00007);
+
+    return sprintf(
+        '%s' x 9,
+
+        ($u & 4) ? 'r' : '-',
+        ($u & 2) ? 'w' : '-',
+        ($u & 1) ? 'x' : '-',
+
+        ($g & 4) ? 'r' : '-',
+        ($g & 2) ? 'w' : '-',
+        ($g & 1) ? 'x' : '-',
+
+        ($o & 4) ? 'r' : '-',
+        ($o & 2) ? 'w' : '-',
+        ($o & 1) ? 'x' : '-',
+    );
+}
+
+sub ls_file {
+    my $mode  = shift;
+    my @files = @_;
+
+    return unless @files;
+
+    my $max_link = 0;
+    my $max_size = 0;
+    for my $file ( @files ) {
+        my $st = lstat($file);
+        $max_link = $st->nlink if $st->nlink > $max_link;
+        $max_size = $st->size  if $st->size  > $max_size;
+    }
+
+    my $link_len = length($max_link);
+    my $size_len = length($max_size);
+
+    for my $file ( sort @files ) {
+        my $printed_file = ($mode == $MODE_DIR) ? basename($file) : $file;
+        if ($long) {
+            my $st = lstat($file);
+
+            chomp( my $tz = read_file(catfile('/', 'etc', 'timezone')) );
+            my $dt = DateTime->from_epoch(
+                epoch     => $st->mtime,
+                time_zone => $tz,
+            );
+
+            my $type = (-l $file) ? 'l'
+                     : (-d $file) ? 'd'
+                     :              '-'
+                     ;
+
+            if ($type eq 'l') {
+                $printed_file .= ' -> ' . readlink $file;
+            }
+
+            printf(
+                "%s%9s %${link_len}d %s %s %${size_len}d %s %02d:%02d %s\n",
+                $type,
+                get_mode($st->mode),
+                $st->nlink,
+                (getpwuid($st->uid))[0],
+                (getgrgid($st->gid))[0],
+                $st->size,
+                $dt->ymd,
+                $dt->hour,
+                $dt->minute,
+                $printed_file,
+            );
+        }
+        else {
+            say $printed_file;
+        }
+    }
+}
+
+sub ls_dir {
+    my $dir = shift;
+
+    my @files;
+    if ($all) {
+        @files = read_dir( $dir, keep_dot_dot => 1 );
+    }
+    else {
+        @files = grep { /^[^.]/ } read_dir($dir);
+    }
+
+    my $blk_size = 0;
+    for my $file ( @files ) {
+        my $st = lstat( catfile($dir, $file) );
+        $blk_size
+            += (int($st->size / 4096) + ($st->size % 4096 ? 1 : 0))
+            * (4096 / 1024)
+            ;
+    }
+    say encode_utf8("합계 $blk_size") if $long;
+
+    ls_file( $MODE_DIR, map catfile($dir, $_), @files );
+}