diff --git a/.gitignore b/.gitignore
index 11bb41e15..04ff6ba2c 100644
--- a/.gitignore
+++ b/.gitignore
@@ -1,3 +1,4 @@
 data
 dbconfig.php
 install.bak
+test.php
\ No newline at end of file
diff --git a/skin/board/neo/view.skin.php b/skin/board/neo/view.skin.php
index 8bb0f0dfe..7b6a34b7f 100644
--- a/skin/board/neo/view.skin.php
+++ b/skin/board/neo/view.skin.php
@@ -136,12 +136,12 @@ ob_end_flush();
     </div>
     <? } ?>
 
-</article>
+    <?
+    // 코멘트 입출력
+    include_once('./view_comment.php');
+    ?>
 
-<?
-// 코멘트 입출력
-include_once('./view_comment.php');
-?>
+</article>
 
 <div>
     <? if ($prev_href) { echo "<a href=\"$prev_href\" title=\"$prev_wr_subject\"><img src='$board_skin_path/img/btn_prev.gif' border='0' align='absmiddle'></a>&nbsp;"; } ?>
diff --git a/skin/board/neo/view_comment.skin.php b/skin/board/neo/view_comment.skin.php
index b25a0ec77..7df745081 100644
--- a/skin/board/neo/view_comment.skin.php
+++ b/skin/board/neo/view_comment.skin.php
@@ -1,88 +1,71 @@
 <?
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
+
+// $cwin 은 코멘트 새창일 때
 ?>
 
-<script type="text/javascript">
+<script>
 // 글자수 제한
 var char_min = parseInt(<?=$comment_min?>); // 최소
 var char_max = parseInt(<?=$comment_max?>); // 최대
 </script>
 
-<? if ($cwin==1) { ?><table width=100% cellpadding=10 align=center><tr><td><?}?>
+<? if ($cwin==1) { ?><?}?>
 
 <!-- 코멘트 리스트 -->
 <div id="commentContents">
-<?
-for ($i=0; $i<count($list); $i++) {
-    $comment_id = $list[$i]['wr_id'];
-?>
-<a name="c_<?=$comment_id?>"></a>
-<table width=100% cellpadding=0 cellspacing=0 border=0>
-<tr>
-    <td><? for ($k=0; $k<strlen($list[$i]['wr_comment_reply']); $k++) echo "&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"; ?></td>
-    <td width='100%'>
 
-        <table border=0 cellpadding=0 cellspacing=0 width=100%>
-        <tr>
-            <td height=1 colspan=3 bgcolor="#dddddd"><td>
-        </tr>
-        <tr>
-            <td height=1 colspan=3></td>
-        </tr>
-        <tr>
-            <td valign=top>
-                <div style="height:28px; background:url(<?=$board_skin_path?>/img/co_title_bg.gif); clear:both; line-height:28px;">
-                <div style="float:left; margin:2px 0 0 2px;">
-                <strong><?=$list[$i]['name']?></strong>
-                <span style="color:#888888; font-size:11px;"><?=$list[$i]['datetime']?></span>
-                </div>
-                <div style="float:right; margin-top:5px;">
-                <? if ($is_ip_view) { echo "&nbsp;<span style=\"color:#B2B2B2; font-size:11px;\">{$list[$i]['ip']}</span>"; } ?>
-                <? if ($list[$i]['is_reply']) { echo "<a href=\"javascript:comment_box('{$comment_id}', 'c');\"><img src='$board_skin_path/img/co_btn_reply.gif' border=0 align=absmiddle alt='답변'></a> "; } ?>
-                <? if ($list[$i]['is_edit']) { echo "<a href=\"javascript:comment_box('{$comment_id}', 'cu');\"><img src='$board_skin_path/img/co_btn_modify.gif' border=0 align=absmiddle alt='수정'></a> "; } ?>
-                <? if ($list[$i]['is_del'])  { echo "<a href=\"javascript:comment_delete('{$list[$i]['del_link']}');\"><img src='$board_skin_path/img/co_btn_delete.gif' border=0 align=absmiddle alt='삭제'></a> "; } ?>
-                &nbsp;
-                </div>
-                </div>
-
-                <!-- 코멘트 출력 -->
-                <div style='line-height:20px; padding:7px; word-break:break-all; overflow:hidden; clear:both; '>
-                <?
-                if (strstr($list[$i]['wr_option'], "secret")) echo "<span style='color:#ff6600;'>*</span> ";
-                $str = $list[$i]['content'];
-                if (strstr($list[$i]['wr_option'], "secret"))
-                    $str = "<span class='small' style='color:#ff6600;'>$str</span>";
-
-                $str = preg_replace("/\[\<a\s.*href\=\"(http|https|ftp|mms)\:\/\/([^[:space:]]+)\.(mp3|wma|wmv|asf|asx|mpg|mpeg)\".*\<\/a\>\]/i", "<script>doc_write(obj_movie('$1://$2.$3'));</script>", $str);
-                // FLASH XSS 공격에 의해 주석 처리 - 110406
-                //$str = preg_replace("/\[\<a\s.*href\=\"(http|https|ftp)\:\/\/([^[:space:]]+)\.(swf)\".*\<\/a\>\]/i", "<script>doc_write(flash_movie('$1://$2.$3'));</script>", $str);
-                $str = preg_replace("/\[\<a\s*href\=\"(http|https|ftp)\:\/\/([^[:space:]]+)\.(gif|png|jpg|jpeg|bmp)\"\s*[^\>]*\>[^\s]*\<\/a\>\]/i", "<img src='$1://$2.$3' id='target_resize_image[]' onclick='image_window(this);' border='0'>", $str);
-                echo $str;
-                ?>
-                </div>
-                <? if ($list[$i]['trackback']) { echo "<p>".$list[$i]['trackback']."</p>"; } ?>
-                <span id='edit_<?=$comment_id?>' style='display:none;'></span><!-- 수정 -->
-                <span id='reply_<?=$comment_id?>' style='display:none;'></span><!-- 답변 -->
-                </div>
-                <input type=hidden id='secret_comment_<?=$comment_id?>' value="<?=strstr($list[$i]['wr_option'],"secret")?>">
-                <textarea id='save_comment_<?=$comment_id?>' style='display:none;'><?=get_text($list[$i]['content1'], 0)?></textarea></td>
-        </tr>
-        <tr>
-            <td height=5 colspan=3></td>
-        </tr>
-        </table>
-
-    </td>
-</tr>
-</table>
-<? } ?>
-</div>
 <!-- 코멘트 리스트 -->
 
+<section>
+    <h2>이 글에 대한 댓글목록</h2>
+    <?
+    for ($i=0; $i<count($list); $i++) {
+        $comment_id = $list[$i]['wr_id'];
+        $comment_depth = strlen($list[$i]['wr_comment_reply']);
+    ?>
+    <article>
+        <header>
+            <h1></h1>
+        </header>
+        <a name="c_<?=$comment_id?>"></a>
+        <strong><?=$list[$i]['name']?></strong>
+        <span style="color:#888888; font-size:11px;"><?=$list[$i]['datetime']?></span>
+        </div>
+        <div style="float:right; margin-top:5px;">
+        <? if ($is_ip_view) { echo "&nbsp;<span style=\"color:#B2B2B2; font-size:11px;\">{$list[$i]['ip']}</span>"; } ?>
+        <? if ($list[$i]['is_reply']) { echo "<a href=\"javascript:comment_box('{$comment_id}', 'c');\"><img src='$board_skin_path/img/co_btn_reply.gif' border=0 align=absmiddle alt='답변'></a> "; } ?>
+        <? if ($list[$i]['is_edit']) { echo "<a href=\"javascript:comment_box('{$comment_id}', 'cu');\"><img src='$board_skin_path/img/co_btn_modify.gif' border=0 align=absmiddle alt='수정'></a> "; } ?>
+        <? if ($list[$i]['is_del'])  { echo "<a href=\"javascript:comment_delete('{$list[$i]['del_link']}');\"><img src='$board_skin_path/img/co_btn_delete.gif' border=0 align=absmiddle alt='삭제'></a> "; } ?>
+        &nbsp;
+        </div>
+        </div>
+
+        <!-- 코멘트 출력 -->
+        <?
+        if (strstr($list[$i]['wr_option'], "secret")) echo "<span style='color:#ff6600;'>*</span> ";
+        $str = $list[$i]['content'];
+        if (strstr($list[$i]['wr_option'], "secret"))
+            $str = "<span class='small' style='color:#ff6600;'>$str</span>";
+
+        $str = preg_replace("/\[\<a\s.*href\=\"(http|https|ftp|mms)\:\/\/([^[:space:]]+)\.(mp3|wma|wmv|asf|asx|mpg|mpeg)\".*\<\/a\>\]/i", "<script>doc_write(obj_movie('$1://$2.$3'));</script>", $str);
+        // FLASH XSS 공격에 의해 주석 처리 - 110406
+        //$str = preg_replace("/\[\<a\s.*href\=\"(http|https|ftp)\:\/\/([^[:space:]]+)\.(swf)\".*\<\/a\>\]/i", "<script>doc_write(flash_movie('$1://$2.$3'));</script>", $str);
+        $str = preg_replace("/\[\<a\s*href\=\"(http|https|ftp)\:\/\/([^[:space:]]+)\.(gif|png|jpg|jpeg|bmp)\"\s*[^\>]*\>[^\s]*\<\/a\>\]/i", "<img src='$1://$2.$3' id='target_resize_image[]' onclick='image_window(this);' border='0'>", $str);
+        echo $str;
+        ?>
+        </div>
+        <? if ($list[$i]['trackback']) { echo "<p>".$list[$i]['trackback']."</p>"; } ?>
+        <span id='edit_<?=$comment_id?>' style='display:none;'></span><!-- 수정 -->
+        <span id='reply_<?=$comment_id?>' style='display:none;'></span><!-- 답변 -->
+        </div>
+        <input type=hidden id='secret_comment_<?=$comment_id?>' value="<?=strstr($list[$i]['wr_option'],"secret")?>">
+        <textarea id='save_comment_<?=$comment_id?>' style='display:none;'><?=get_text($list[$i]['content1'], 0)?></textarea>
+    </article>
+    <?}?>
+</section>
+
 <? if ($is_comment_write) { ?>
-<!-- 코멘트 입력 -->
-<div id=comment_write style="display:none;">
-<table width=100% border=0 cellpadding=1 cellspacing=0 bgcolor="#dddddd"><tr><td>
 <form name="fviewcomment" method="post" action="./write_comment_update.php" onsubmit="return fviewcomment_submit(this);" autocomplete="off" style="margin:0px;">
 <input type=hidden name=w           id=w value='c'>
 <input type=hidden name=bo_table    value='<?=$bo_table?>'>
@@ -96,6 +79,11 @@ for ($i=0; $i<count($list); $i++) {
 <input type=hidden name=cwin        value='<?=$cwin?>'>
 <input type=hidden name=is_good     value=''>
 
+<section>
+    <h2>이 글에 댓글쓰기</h2>
+</section>
+
+
 <table width=100% cellpadding=3 height=156 cellspacing=0 bgcolor="#ffffff" style="border:1px solid #fff; background:url(<?=$board_skin_path?>/img/co_bg.gif) x-repeat;">
 <tr>
     <td colspan="2" style="padding:5px 0 0 5px;">
@@ -126,7 +114,6 @@ for ($i=0; $i<count($list); $i++) {
 </tr>
 </table>
 </form>
-</td></tr></table>
 </div>
 
 <script type="text/javascript" src="<?=$g4['path']?>/js/jquery.kcaptcha.js"></script>
@@ -316,4 +303,4 @@ comment_box('', 'c'); // 코멘트 입력폼이 보이도록 처리하기위해
 </script>
 <? } ?>
 
-<? if($cwin==1) { ?></td><tr></table><p align=center><a href="javascript:window.close();"><img src="<?=$board_skin_path?>/img/btn_close.gif" border="0"></a><br><br><?}?>
+<? if($cwin==1) { ?><?}?>