diff --git a/head.php b/head.php
index ea81ad01c..b94bb1cb8 100644
--- a/head.php
+++ b/head.php
@@ -23,6 +23,7 @@ if ($config['cf_include_head']) {
 }
 ?>
 
+<!-- 상단 시작 { -->
 <div id="hd">
     <h1 id="hd_h1"><?php echo $g4['title'] ?></h1>
 
@@ -154,9 +155,11 @@ if ($config['cf_include_head']) {
     </nav>
 
 </div>
+<!-- } 상단 끝 -->
 
 <hr>
 
+<!-- 콘텐츠 시작 { -->
 <div id="wrapper">
     <div id="aside">
         <?php echo outlogin('basic'); // 외부 로그인  ?>
diff --git a/index.php b/index.php
index 546d4ba7e..27f3da6c1 100644
--- a/index.php
+++ b/index.php
@@ -18,7 +18,7 @@ if ($config['cf_include_index']) {
 include_once('./_head.php');
 ?>
 
-<!-- 메인화면 최신글 시작 -->
+<!-- 최신글 시작 { -->
 <?php
 //  최신글
 $sql = " select bo_table from `{$g4['board_table']}` a left join `{$g4['group_table']}` b on (a.gr_id=b.gr_id)  where a.bo_device <> 'mobile' order by b.gr_order, a.bo_order ";
@@ -37,7 +37,7 @@ for ($i=0; $row=sql_fetch_array($result); $i++) {
 <?php
 }
 ?>
-<!-- 메인화면 최신글 끝 -->
+<!-- } 최신글 끝 -->
 
 <?php
 include_once('./_tail.php');
diff --git a/skin/board/basic/list.skin.php b/skin/board/basic/list.skin.php
index 59d016157..62246515a 100644
--- a/skin/board/basic/list.skin.php
+++ b/skin/board/basic/list.skin.php
@@ -13,9 +13,10 @@ if ($is_nogood) $colspan++;
 
 <?php if (!$wr_id) { ?><h2 id="bo_list_title"><?php echo $board['bo_subject'] ?><span class="sound_only"> 목록</span></h2><?php } ?>
 
-<!-- 게시판 목록 시작 -->
+<!-- 게시판 목록 시작 { -->
 <div id="bo_list" style="width:<?php echo $width; ?>">
 
+    <!-- 게시판 카테고리 시작 { -->
     <?php if ($is_category) { ?>
     <form name="fcategory" id="fcategory" method="get">
     <nav id="bo_cate">
@@ -26,7 +27,9 @@ if ($is_nogood) $colspan++;
     </nav>
     </form>
     <?php } ?>
+    <!-- } 게시판 카테고리 끝 -->
 
+    <!-- 게시판 페이지 정보 및 버튼 시작 { -->
     <div class="bo_fx">
         <div id="bo_list_total">
             <span>Total <?php echo number_format($total_count) ?>건</span>
@@ -41,6 +44,7 @@ if ($is_nogood) $colspan++;
         </ul>
         <?php } ?>
     </div>
+    <!-- } 게시판 페이지 정보 및 버튼 끝 -->
 
     <form name="fboardlist" id="fboardlist" action="./board_list_update.php" onsubmit="return fboardlist_submit(this);" method="post">
     <input type="hidden" name="bo_table" value="<?php echo $bo_table ?>">
@@ -156,6 +160,7 @@ if ($is_nogood) $colspan++;
 <!-- 페이지 -->
 <?php echo $write_pages;  ?>
 
+<!-- 게시판 검색 시작 { -->
 <fieldset id="bo_sch">
     <legend>게시물 검색</legend>
 
@@ -178,6 +183,7 @@ if ($is_nogood) $colspan++;
     <input type="submit" value="검색" class="btn_submit">
     </form>
 </fieldset>
+<!-- } 게시판 검색 끝 -->
 
 <?php if ($is_checkbox) { ?>
 <script>
@@ -239,4 +245,4 @@ function select_copy(sw) {
 }
 </script>
 <?php } ?>
-<!-- 게시판 목록 끝 -->
+<!-- } 게시판 목록 끝 -->
diff --git a/skin/board/basic/style.css b/skin/board/basic/style.css
index 22cf7fb3f..6f064dc09 100644
--- a/skin/board/basic/style.css
+++ b/skin/board/basic/style.css
@@ -55,7 +55,7 @@
 #bo_v_file a {display:inline-block;padding:8px 0 7px;width:100%;color:#000;word-wrap:break-word}
 #bo_v_file a:focus, #bo_v_file a:hover, #bo_v_file a:active {text-decoration:none}
 #bo_v_file img {float:left;margin:0 10px 0 0}
-.bo_v_file_cnt {display:inline-block;margin:0 0 3px 22px}
+.bo_v_file_cnt {display:inline-block;margin:0 0 3px 16px}
 
 #bo_v_link {}
 #bo_v_link h2 {margin:0;padding:0;height:0;overflow:hidden}
@@ -63,7 +63,7 @@
 #bo_v_link li {padding:0 10px;border-bottom:1px solid #eee;background:#f5f6fa}
 #bo_v_link a {display:inline-block;padding:8px 0 7px;width:100%;color:#000;word-wrap:break-word}
 #bo_v_link a:focus, #bo_v_link a:hover, #bo_v_link a:active {text-decoration:none}
-.bo_v_link_cnt {display:inline-block;margin:0 0 3px 22px}
+.bo_v_link_cnt {display:inline-block;margin:0 0 3px 16px}
 
 #bo_v_top {margin:0 0 10px;padding:10px 0;zoom:1}
 #bo_v_top:after {display:block;visibility:hidden;clear:both;content:""}
diff --git a/skin/board/basic/view.skin.php b/skin/board/basic/view.skin.php
index ff5a50928..aedf0870b 100644
--- a/skin/board/basic/view.skin.php
+++ b/skin/board/basic/view.skin.php
@@ -5,6 +5,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
 
 <link rel="stylesheet" href="<?php echo $board_skin_url ?>/style.css">
 
+<!-- 게시물 읽기 시작 { -->
 <div id="bo_v_table"><?php echo $board['bo_subject']; ?></div>
 
 <article id="bo_v" style="width:<?php echo $width; ?>">
@@ -36,6 +37,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
      ?>
 
     <?php if($cnt) { ?>
+    <!-- 첨부파일 시작 { -->
     <section id="bo_v_file">
         <h2>첨부파일</h2>
         <ul>
@@ -59,11 +61,13 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
          ?>
         </ul>
     </section>
+    <!-- } 첨부파일 끝 -->
     <?php } ?>
 
     <?php
     if (implode('', $view['link'])) {
      ?>
+     <!-- 관련링크 시작 { -->
     <section id="bo_v_link">
         <h2>관련링크</h2>
         <ul>
@@ -88,8 +92,10 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
          ?>
         </ul>
     </section>
+    <!-- } 관련링크 끝 -->
     <?php } ?>
 
+    <!-- 게시물 상단 버튼 시작 { -->
     <div id="bo_v_top">
         <?php
         ob_start();
@@ -116,6 +122,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
         ob_end_flush();
          ?>
     </div>
+    <!-- } 게시물 상단 버튼 끝 -->
 
     <section id="bo_v_atc">
         <h2 id="bo_v_atc_title">본문</h2>
@@ -137,11 +144,14 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
         }
          ?>
 
+        <!-- 본문 내용 시작 { -->
         <div id="bo_v_con"><?php echo get_view_thumbnail($view['content']); ?></div>
         <?php//echo $view[rich_content]; // {이미지:0} 과 같은 코드를 사용할 경우 ?>
+        <!-- } 본문 내용 끝 -->
 
         <?php if ($is_signature) { ?><p><?php echo $signature ?></p><?php } ?>
 
+        <!-- 스크랩 추천 비추천 시작 { -->
         <?php if ($scrap_href || $good_href || $nogood_href) { ?>
         <div id="bo_v_act">
             <?php if ($scrap_href) { ?><a href="<?php echo $scrap_href;  ?>" target="_blank" class="btn_b01" onclick="win_scrap(this.href); return false;">스크랩</a><?php } ?>
@@ -165,6 +175,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
             }
         }
         ?>
+        <!-- } 스크랩 추천 비추천 끝 -->
     </section>
 
     <?php 
@@ -176,12 +187,14 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
     include_once('./view_comment.php');
      ?>
 
+    <!-- 링크 버튼 시작 { -->
     <div id="bo_v_bot">
-        <!-- 링크 버튼 -->
         <?php echo $link_buttons ?>
     </div>
+    <!-- } 링크 버튼 끝 -->
 
 </article>
+<!-- } 게시판 읽기 끝 -->
 
 <script>
 <?php if ($board['bo_download_point'] < 0) { ?>
@@ -207,8 +220,6 @@ function board_move(href)
 }
 </script>
 
-<!-- 게시글 보기 끝 -->
-
 <script>
 // 이미지 등비율 리사이징
 $(window).load(function() {
@@ -321,4 +332,5 @@ function excute_good(href, $el, $tx)
         }, "json"
     );
 }
-</script>
\ No newline at end of file
+</script>
+<!-- } 게시글 읽기 끝 --> 
\ No newline at end of file
diff --git a/skin/board/basic/view_comment.skin.php b/skin/board/basic/view_comment.skin.php
index bb68bbb84..7d941cc9c 100644
--- a/skin/board/basic/view_comment.skin.php
+++ b/skin/board/basic/view_comment.skin.php
@@ -8,7 +8,7 @@ var char_min = parseInt(<?php echo $comment_min ?>); // 최소
 var char_max = parseInt(<?php echo $comment_max ?>); // 최대
 </script>
 
-<!-- 댓글 리스트 -->
+<!-- 댓글 시작 { -->
 <section id="bo_vc">
     <h2>댓글목록</h2>
     <?php
@@ -77,227 +77,230 @@ var char_max = parseInt(<?php echo $comment_max ?>); // 최대
         <?php } ?>
     </article>
     <?php } ?>
-    <?php if ($i == 0) { //댓글이 없다면  ?><p id="bo_vc_empty">등록된 댓글이 없습니다.</p><?php } ?>
+    <?php if ($i == 0) { //댓글이 없다면 ?><p id="bo_vc_empty">등록된 댓글이 없습니다.</p><?php } ?>
 
 </section>
+<!-- } 댓글 끝 -->
 
 <?php if ($is_comment_write) {
-        if($w == '')
-            $w = 'c';
-    ?>
-    <aside id="bo_vc_w">
-        <h2>댓글쓰기</h2>
-        <form name="fviewcomment" action="./write_comment_update.php" onsubmit="return fviewcomment_submit(this);" method="post" autocomplete="off">
-        <input type="hidden" name="w" value="<?php echo $w ?>" id="w">
-        <input type="hidden" name="bo_table" value="<?php echo $bo_table ?>">
-        <input type="hidden" name="wr_id" value="<?php echo $wr_id ?>">
-        <input type="hidden" name="comment_id" value="<?php echo $c_id ?>" id="comment_id">
-        <input type="hidden" name="sca" value="<?php echo $sca ?>">
-        <input type="hidden" name="sfl" value="<?php echo $sfl ?>">
-        <input type="hidden" name="stx" value="<?php echo $stx ?>">
-        <input type="hidden" name="spt" value="<?php echo $spt ?>">
-        <input type="hidden" name="page" value="<?php echo $page ?>">
-        <input type="hidden" name="is_good" value="">
+    if($w == '')
+        $w = 'c';
+?>
+<!-- 댓글 쓰기 시작 { -->
+<aside id="bo_vc_w">
+    <h2>댓글쓰기</h2>
+    <form name="fviewcomment" action="./write_comment_update.php" onsubmit="return fviewcomment_submit(this);" method="post" autocomplete="off">
+    <input type="hidden" name="w" value="<?php echo $w ?>" id="w">
+    <input type="hidden" name="bo_table" value="<?php echo $bo_table ?>">
+    <input type="hidden" name="wr_id" value="<?php echo $wr_id ?>">
+    <input type="hidden" name="comment_id" value="<?php echo $c_id ?>" id="comment_id">
+    <input type="hidden" name="sca" value="<?php echo $sca ?>">
+    <input type="hidden" name="sfl" value="<?php echo $sfl ?>">
+    <input type="hidden" name="stx" value="<?php echo $stx ?>">
+    <input type="hidden" name="spt" value="<?php echo $spt ?>">
+    <input type="hidden" name="page" value="<?php echo $page ?>">
+    <input type="hidden" name="is_good" value="">
 
-        <table class="frm_tbl">
-        <tbody>
-        <?php if ($is_guest) { ?>
-        <tr>
-            <th scope="row"><label for="wr_name">이름<strong class="sound_only">필수</strong></label></th>
-            <td><input type="text" name="wr_name" id="wr_name"  required class="frm_input required" size="5" maxLength="20" value="<?php echo get_cookie("ck_sns_name"); ?>"></td>
-        </tr>
-        <tr>
-            <th scope="row"><label for="wr_password">패스워드<strong class="sound_only">필수</strong></label></th>
-            <td><input type="password" name="wr_password" id="wr_password"  required class="frm_input required" size="10" maxLength="20"></td>
-        </tr>
-        <?php } ?>
-        <tr>
-            <th scope="row"><label for="wr_secret">비밀글사용</label></th>
-            <td><input type="checkbox" name="wr_secret" value="secret" id="wr_secret"></td>
-        </tr>
-        <?php if ($is_guest) { ?>
-        <tr>
-            <th scope="row">자동등록방지</th>
-            <td><?php echo $captcha_html; ?></td>
-        </tr>
-        <?php } ?>
-        <?php 
-        include(G4_SNS_PATH."/view_comment_write.sns.skin.php");
-        ?>
-        <tr>
-            <th scope="row">내용</th>
-            <td>
-                <?php if ($comment_min || $comment_max) { ?><strong id="char_cnt"><span id="char_count"></span>글자</strong><?php } ?>
-                <textarea id="wr_content" name="wr_content" maxlength="10000" required class="required" title="내용"
-                <?php if ($comment_min || $comment_max) { ?>onkeyup="check_byte('wr_content', 'char_count');"<?php } ?>><?php echo $c_wr_content;  ?></textarea>
-                <?php if ($comment_min || $comment_max) { ?><script> check_byte('wr_content', 'char_count'); </script><?php } ?>
-                <script>
-                $("textarea#wr_content[maxlength]").live("keyup change", function() {  
-                    var str = $(this).val()  
-                    var mx = parseInt($(this).attr("maxlength"))  
-                    if (str.length > mx) {  
-                        $(this).val(str.substr(0, mx));
-                        return false;  
-                    }  
-                });
-                </script>
-            </td>
-        </tr>
-        </tbody>
-        </table>
-
-        <div class="btn_confirm">
-            <input type="submit" id="btn_submit" class="btn_submit" value="댓글등록">
-        </div>
-
-        </form>
-    </aside>
-
-    <script>
-    var save_before = '';
-    var save_html = document.getElementById('bo_vc_w').innerHTML;
-
-    function good_and_write()
-    {
-        var f = document.fviewcomment;
-        if (fviewcomment_submit(f)) {
-            f.is_good.value = 1;
-            f.submit();
-        } else {
-            f.is_good.value = 0;
-        }
-    }
-
-    function fviewcomment_submit(f)
-    {
-        var pattern = /(^\s*)|(\s*$)/g; // \s 공백 문자
-
-        f.is_good.value = 0;
-
-        var subject = "";
-        var content = "";
-        $.ajax({
-            url: g4_bbs_url+"/ajax.filter.php",
-            type: "POST",
-            data: {
-                "subject": "",
-                "content": f.wr_content.value
-            },
-            dataType: "json",
-            async: false,
-            cache: false,
-            success: function(data, textStatus) {
-                subject = data.subject;
-                content = data.content;
-            }
-        });
-
-        if (content) {
-            alert("내용에 금지단어('"+content+"')가 포함되어있습니다");
-            f.wr_content.focus();
-            return false;
-        }
-
-        // 양쪽 공백 없애기
-        var pattern = /(^\s*)|(\s*$)/g; // \s 공백 문자
-        document.getElementById('wr_content').value = document.getElementById('wr_content').value.replace(pattern, "");
-        if (char_min > 0 || char_max > 0)
-        {
-            check_byte('wr_content', 'char_count');
-            var cnt = parseInt(document.getElementById('char_count').innerHTML);
-            if (char_min > 0 && char_min > cnt)
-            {
-                alert("댓글은 "+char_min+"글자 이상 쓰셔야 합니다.");
-                return false;
-            } else if (char_max > 0 && char_max < cnt)
-            {
-                alert("댓글은 "+char_max+"글자 이하로 쓰셔야 합니다.");
-                return false;
-            }
-        }
-        else if (!document.getElementById('wr_content').value)
-        {
-            alert("댓글을 입력하여 주십시오.");
-            return false;
-        }
-
-        if (typeof(f.wr_name) != 'undefined')
-        {
-            f.wr_name.value = f.wr_name.value.replace(pattern, "");
-            if (f.wr_name.value == '')
-            {
-                alert('이름이 입력되지 않았습니다.');
-                f.wr_name.focus();
-                return false;
-            }
-        }
-
-        if (typeof(f.wr_password) != 'undefined')
-        {
-            f.wr_password.value = f.wr_password.value.replace(pattern, "");
-            if (f.wr_password.value == '')
-            {
-                alert('패스워드가 입력되지 않았습니다.');
-                f.wr_password.focus();
-                return false;
-            }
-        }
-
-        <?php if($is_guest) echo chk_captcha_js();  ?>
-
-        document.getElementById("btn_submit").disabled = "disabled";
-
-        return true;
-    }
-
-    function comment_box(comment_id, work)
-    {
-        var el_id;
-        // 댓글 아이디가 넘어오면 답변, 수정
-        if (comment_id)
-        {
-            if (work == 'c')
-                el_id = 'reply_' + comment_id;
-            else
-                el_id = 'edit_' + comment_id;
-        }
-        else
-            el_id = 'bo_vc_w';
-
-        if (save_before != el_id)
-        {
-            if (save_before)
-            {
-                document.getElementById(save_before).style.display = 'none';
-                document.getElementById(save_before).innerHTML = '';
-            }
-
-            document.getElementById(el_id).style.display = '';
-            document.getElementById(el_id).innerHTML = save_html;
-            // 댓글 수정
-            if (work == 'cu')
-            {
-                document.getElementById('wr_content').value = document.getElementById('save_comment_' + comment_id).value;
-                if (typeof char_count != 'undefined')
-                    check_byte('wr_content', 'char_count');
-                if (document.getElementById('secret_comment_'+comment_id).value)
-                    document.getElementById('wr_secret').checked = true;
-                else
-                    document.getElementById('wr_secret').checked = false;
-            }
-
-            document.getElementById('comment_id').value = comment_id;
-            document.getElementById('w').value = work;
-
-            save_before = el_id;
-        }
-    }
-
-    function comment_delete()
-    {
-        return confirm("이 댓글을 삭제하시겠습니까?");
-    }
-
-    comment_box('', 'c'); // 댓글 입력폼이 보이도록 처리하기위해서 추가 (root님)
-    </script>
+    <table class="frm_tbl">
+    <tbody>
+    <?php if ($is_guest) { ?>
+    <tr>
+        <th scope="row"><label for="wr_name">이름<strong class="sound_only">필수</strong></label></th>
+        <td><input type="text" name="wr_name" id="wr_name"  required class="frm_input required" size="5" maxLength="20" value="<?php echo get_cookie("ck_sns_name"); ?>"></td>
+    </tr>
+    <tr>
+        <th scope="row"><label for="wr_password">패스워드<strong class="sound_only">필수</strong></label></th>
+        <td><input type="password" name="wr_password" id="wr_password"  required class="frm_input required" size="10" maxLength="20"></td>
+    </tr>
     <?php } ?>
+    <tr>
+        <th scope="row"><label for="wr_secret">비밀글사용</label></th>
+        <td><input type="checkbox" name="wr_secret" value="secret" id="wr_secret"></td>
+    </tr>
+    <?php if ($is_guest) { ?>
+    <tr>
+        <th scope="row">자동등록방지</th>
+        <td><?php echo $captcha_html; ?></td>
+    </tr>
+    <?php } ?>
+    <?php 
+    include(G4_SNS_PATH."/view_comment_write.sns.skin.php");
+    ?>
+    <tr>
+        <th scope="row">내용</th>
+        <td>
+            <?php if ($comment_min || $comment_max) { ?><strong id="char_cnt"><span id="char_count"></span>글자</strong><?php } ?>
+            <textarea id="wr_content" name="wr_content" maxlength="10000" required class="required" title="내용"
+            <?php if ($comment_min || $comment_max) { ?>onkeyup="check_byte('wr_content', 'char_count');"<?php } ?>><?php echo $c_wr_content;  ?></textarea>
+            <?php if ($comment_min || $comment_max) { ?><script> check_byte('wr_content', 'char_count'); </script><?php } ?>
+            <script>
+            $("textarea#wr_content[maxlength]").live("keyup change", function() {  
+                var str = $(this).val()  
+                var mx = parseInt($(this).attr("maxlength"))  
+                if (str.length > mx) {  
+                    $(this).val(str.substr(0, mx));
+                    return false;  
+                }  
+            });
+            </script>
+        </td>
+    </tr>
+    </tbody>
+    </table>
+
+    <div class="btn_confirm">
+        <input type="submit" id="btn_submit" class="btn_submit" value="댓글등록">
+    </div>
+
+    </form>
+</aside>
+
+<script>
+var save_before = '';
+var save_html = document.getElementById('bo_vc_w').innerHTML;
+
+function good_and_write()
+{
+    var f = document.fviewcomment;
+    if (fviewcomment_submit(f)) {
+        f.is_good.value = 1;
+        f.submit();
+    } else {
+        f.is_good.value = 0;
+    }
+}
+
+function fviewcomment_submit(f)
+{
+    var pattern = /(^\s*)|(\s*$)/g; // \s 공백 문자
+
+    f.is_good.value = 0;
+
+    var subject = "";
+    var content = "";
+    $.ajax({
+        url: g4_bbs_url+"/ajax.filter.php",
+        type: "POST",
+        data: {
+            "subject": "",
+            "content": f.wr_content.value
+        },
+        dataType: "json",
+        async: false,
+        cache: false,
+        success: function(data, textStatus) {
+            subject = data.subject;
+            content = data.content;
+        }
+    });
+
+    if (content) {
+        alert("내용에 금지단어('"+content+"')가 포함되어있습니다");
+        f.wr_content.focus();
+        return false;
+    }
+
+    // 양쪽 공백 없애기
+    var pattern = /(^\s*)|(\s*$)/g; // \s 공백 문자
+    document.getElementById('wr_content').value = document.getElementById('wr_content').value.replace(pattern, "");
+    if (char_min > 0 || char_max > 0)
+    {
+        check_byte('wr_content', 'char_count');
+        var cnt = parseInt(document.getElementById('char_count').innerHTML);
+        if (char_min > 0 && char_min > cnt)
+        {
+            alert("댓글은 "+char_min+"글자 이상 쓰셔야 합니다.");
+            return false;
+        } else if (char_max > 0 && char_max < cnt)
+        {
+            alert("댓글은 "+char_max+"글자 이하로 쓰셔야 합니다.");
+            return false;
+        }
+    }
+    else if (!document.getElementById('wr_content').value)
+    {
+        alert("댓글을 입력하여 주십시오.");
+        return false;
+    }
+
+    if (typeof(f.wr_name) != 'undefined')
+    {
+        f.wr_name.value = f.wr_name.value.replace(pattern, "");
+        if (f.wr_name.value == '')
+        {
+            alert('이름이 입력되지 않았습니다.');
+            f.wr_name.focus();
+            return false;
+        }
+    }
+
+    if (typeof(f.wr_password) != 'undefined')
+    {
+        f.wr_password.value = f.wr_password.value.replace(pattern, "");
+        if (f.wr_password.value == '')
+        {
+            alert('패스워드가 입력되지 않았습니다.');
+            f.wr_password.focus();
+            return false;
+        }
+    }
+
+    <?php if($is_guest) echo chk_captcha_js();  ?>
+
+    document.getElementById("btn_submit").disabled = "disabled";
+
+    return true;
+}
+
+function comment_box(comment_id, work)
+{
+    var el_id;
+    // 댓글 아이디가 넘어오면 답변, 수정
+    if (comment_id)
+    {
+        if (work == 'c')
+            el_id = 'reply_' + comment_id;
+        else
+            el_id = 'edit_' + comment_id;
+    }
+    else
+        el_id = 'bo_vc_w';
+
+    if (save_before != el_id)
+    {
+        if (save_before)
+        {
+            document.getElementById(save_before).style.display = 'none';
+            document.getElementById(save_before).innerHTML = '';
+        }
+
+        document.getElementById(el_id).style.display = '';
+        document.getElementById(el_id).innerHTML = save_html;
+        // 댓글 수정
+        if (work == 'cu')
+        {
+            document.getElementById('wr_content').value = document.getElementById('save_comment_' + comment_id).value;
+            if (typeof char_count != 'undefined')
+                check_byte('wr_content', 'char_count');
+            if (document.getElementById('secret_comment_'+comment_id).value)
+                document.getElementById('wr_secret').checked = true;
+            else
+                document.getElementById('wr_secret').checked = false;
+        }
+
+        document.getElementById('comment_id').value = comment_id;
+        document.getElementById('w').value = work;
+
+        save_before = el_id;
+    }
+}
+
+function comment_delete()
+{
+    return confirm("이 댓글을 삭제하시겠습니까?");
+}
+
+comment_box('', 'c'); // 댓글 입력폼이 보이도록 처리하기위해서 추가 (root님)
+</script>
+<?php } ?>
+<!-- } 댓글 쓰기 끝 -->
\ No newline at end of file
diff --git a/skin/board/basic/write.skin.php b/skin/board/basic/write.skin.php
index 62b913c16..cec6ba51b 100644
--- a/skin/board/basic/write.skin.php
+++ b/skin/board/basic/write.skin.php
@@ -6,6 +6,7 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 
 <h2 id="wrapper_title"><?php echo $g4['title'] ?></h2>
 
+<!-- 게시물 작성/수정 시작 { -->
 <form name="fwrite" id="fwrite" action="<?php echo $action_url ?>" onsubmit="return fwrite_submit(this);" method="post" enctype="multipart/form-data" autocomplete="off" style="width:<?php echo $width; ?>">
 <input type="hidden" name="w" value="<?php echo $w ?>">
 <input type="hidden" name="bo_table" value="<?php echo $bo_table ?>">
@@ -210,3 +211,4 @@ function fwrite_submit(f)
     return true;
 }
 </script>
+<!-- } 게시물 작성/수정 끝 -->
\ No newline at end of file
diff --git a/skin/board/gallery/list.skin.php b/skin/board/gallery/list.skin.php
index 19119d3f7..56d3e5626 100644
--- a/skin/board/gallery/list.skin.php
+++ b/skin/board/gallery/list.skin.php
@@ -7,7 +7,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
 
 <?php if (!$wr_id) { ?><h2 id="bo_list_title"><?php echo $board['bo_subject'] ?><span class="sound_only"> 목록</span></h2><?php } ?>
 
-<!-- 게시판 목록 시작 -->
+<!-- 게시판 목록 시작 { -->
 <div id="bo_img" style="width:<?php echo $width; ?>">
 
     <?php if ($is_category) { ?>
@@ -150,6 +150,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
 <!-- 페이지 -->
 <?php echo $write_pages;  ?>
 
+<!-- 게시물 검색 시작 { -->
 <fieldset id="bo_sch">
     <legend>게시물 검색</legend>
 
@@ -172,6 +173,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
     <input type="submit" value="검색" class="btn_submit">
     </form>
 </fieldset>
+<!-- } 게시물 검색 끝 -->
 
 <?php if ($is_checkbox) { ?>
 <script>
@@ -233,4 +235,4 @@ function select_copy(sw) {
 }
 </script>
 <?php } ?>
-<!-- 게시판 목록 끝 -->
+<!-- } 게시판 목록 끝 -->
diff --git a/skin/board/gallery/style.css b/skin/board/gallery/style.css
index c59f9ea0f..fd0f04abb 100644
--- a/skin/board/gallery/style.css
+++ b/skin/board/gallery/style.css
@@ -79,7 +79,7 @@
 #bo_v_file a {display:inline-block;padding:8px 0 7px;width:100%;color:#000;word-wrap:break-word}
 #bo_v_file a:focus, #bo_v_file a:hover, #bo_v_file a:active {text-decoration:none}
 #bo_v_file img {float:left;margin:0 10px 0 0}
-.bo_v_file_cnt {display:inline-block;margin:0 0 3px 22px}
+.bo_v_file_cnt {display:inline-block;margin:0 0 3px 16px}
 
 #bo_v_link {}
 #bo_v_link h2 {margin:0;padding:0;height:0;overflow:hidden}
@@ -87,7 +87,7 @@
 #bo_v_link li {padding:0 10px;border-bottom:1px solid #eee;background:#f5f6fa}
 #bo_v_link a {display:inline-block;padding:8px 0 7px;width:100%;color:#000;word-wrap:break-word}
 #bo_v_link a:focus, #bo_v_link a:hover, #bo_v_link a:active {text-decoration:none}
-.bo_v_link_cnt {display:inline-block;margin:0 0 3px 22px}
+.bo_v_link_cnt {display:inline-block;margin:0 0 3px 16px}
 
 #bo_v_top {margin:0 0 10px;padding:10px 0;zoom:1}
 #bo_v_top:after {display:block;visibility:hidden;clear:both;content:""}
diff --git a/skin/board/gallery/view.skin.php b/skin/board/gallery/view.skin.php
index bfc24059f..aedf0870b 100644
--- a/skin/board/gallery/view.skin.php
+++ b/skin/board/gallery/view.skin.php
@@ -5,6 +5,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
 
 <link rel="stylesheet" href="<?php echo $board_skin_url ?>/style.css">
 
+<!-- 게시물 읽기 시작 { -->
 <div id="bo_v_table"><?php echo $board['bo_subject']; ?></div>
 
 <article id="bo_v" style="width:<?php echo $width; ?>">
@@ -36,6 +37,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
      ?>
 
     <?php if($cnt) { ?>
+    <!-- 첨부파일 시작 { -->
     <section id="bo_v_file">
         <h2>첨부파일</h2>
         <ul>
@@ -59,11 +61,13 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
          ?>
         </ul>
     </section>
+    <!-- } 첨부파일 끝 -->
     <?php } ?>
 
     <?php
     if (implode('', $view['link'])) {
      ?>
+     <!-- 관련링크 시작 { -->
     <section id="bo_v_link">
         <h2>관련링크</h2>
         <ul>
@@ -88,8 +92,10 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
          ?>
         </ul>
     </section>
+    <!-- } 관련링크 끝 -->
     <?php } ?>
 
+    <!-- 게시물 상단 버튼 시작 { -->
     <div id="bo_v_top">
         <?php
         ob_start();
@@ -116,6 +122,7 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
         ob_end_flush();
          ?>
     </div>
+    <!-- } 게시물 상단 버튼 끝 -->
 
     <section id="bo_v_atc">
         <h2 id="bo_v_atc_title">본문</h2>
@@ -137,11 +144,14 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
         }
          ?>
 
+        <!-- 본문 내용 시작 { -->
         <div id="bo_v_con"><?php echo get_view_thumbnail($view['content']); ?></div>
         <?php//echo $view[rich_content]; // {이미지:0} 과 같은 코드를 사용할 경우 ?>
+        <!-- } 본문 내용 끝 -->
 
         <?php if ($is_signature) { ?><p><?php echo $signature ?></p><?php } ?>
 
+        <!-- 스크랩 추천 비추천 시작 { -->
         <?php if ($scrap_href || $good_href || $nogood_href) { ?>
         <div id="bo_v_act">
             <?php if ($scrap_href) { ?><a href="<?php echo $scrap_href;  ?>" target="_blank" class="btn_b01" onclick="win_scrap(this.href); return false;">스크랩</a><?php } ?>
@@ -165,10 +175,11 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
             }
         }
         ?>
+        <!-- } 스크랩 추천 비추천 끝 -->
     </section>
 
-    <?php
-    include(G4_SNS_PATH."/view.sns.skin.php");
+    <?php 
+    include_once(G4_SNS_PATH."/view.sns.skin.php"); 
     ?>
 
     <?php
@@ -176,12 +187,14 @@ include_once(G4_LIB_PATH.'/thumbnail.lib.php');
     include_once('./view_comment.php');
      ?>
 
+    <!-- 링크 버튼 시작 { -->
     <div id="bo_v_bot">
-        <!-- 링크 버튼 -->
         <?php echo $link_buttons ?>
     </div>
+    <!-- } 링크 버튼 끝 -->
 
 </article>
+<!-- } 게시판 읽기 끝 -->
 
 <script>
 <?php if ($board['bo_download_point'] < 0) { ?>
@@ -207,8 +220,6 @@ function board_move(href)
 }
 </script>
 
-<!-- 게시글 보기 끝 -->
-
 <script>
 // 이미지 등비율 리사이징
 $(window).load(function() {
@@ -321,4 +332,5 @@ function excute_good(href, $el, $tx)
         }, "json"
     );
 }
-</script>
\ No newline at end of file
+</script>
+<!-- } 게시글 읽기 끝 --> 
\ No newline at end of file
diff --git a/skin/board/gallery/view_comment.skin.php b/skin/board/gallery/view_comment.skin.php
index f0f0769ac..7d941cc9c 100644
--- a/skin/board/gallery/view_comment.skin.php
+++ b/skin/board/gallery/view_comment.skin.php
@@ -8,7 +8,7 @@ var char_min = parseInt(<?php echo $comment_min ?>); // 최소
 var char_max = parseInt(<?php echo $comment_max ?>); // 최대
 </script>
 
-<!-- 댓글 리스트 -->
+<!-- 댓글 시작 { -->
 <section id="bo_vc">
     <h2>댓글목록</h2>
     <?php
@@ -77,231 +77,230 @@ var char_max = parseInt(<?php echo $comment_max ?>); // 최대
         <?php } ?>
     </article>
     <?php } ?>
-    <?php if ($i == 0) { //댓글이 없다면  ?><p id="bo_vc_empty">등록된 댓글이 없습니다.</p><?php } ?>
+    <?php if ($i == 0) { //댓글이 없다면 ?><p id="bo_vc_empty">등록된 댓글이 없습니다.</p><?php } ?>
 
 </section>
+<!-- } 댓글 끝 -->
 
 <?php if ($is_comment_write) {
-        if($w == '')
-            $w = 'c';
-    ?>
-    <aside id="bo_vc_w">
-        <h2>댓글쓰기</h2>
-        <form name="fviewcomment" action="./write_comment_update.php" onsubmit="return fviewcomment_submit(this);" method="post" autocomplete="off">
-        <input type="hidden" name="w" value="<?php echo $w ?>" id="w">
-        <input type="hidden" name="bo_table" value="<?php echo $bo_table ?>">
-        <input type="hidden" name="wr_id" value="<?php echo $wr_id ?>">
-        <input type="hidden" name="comment_id" value="<?php echo $c_id ?>" id="comment_id">
-        <input type="hidden" name="sca" value="<?php echo $sca ?>">
-        <input type="hidden" name="sfl" value="<?php echo $sfl ?>">
-        <input type="hidden" name="stx" value="<?php echo $stx ?>">
-        <input type="hidden" name="spt" value="<?php echo $spt ?>">
-        <input type="hidden" name="page" value="<?php echo $page ?>">
-        <input type="hidden" name="is_good" value="">
+    if($w == '')
+        $w = 'c';
+?>
+<!-- 댓글 쓰기 시작 { -->
+<aside id="bo_vc_w">
+    <h2>댓글쓰기</h2>
+    <form name="fviewcomment" action="./write_comment_update.php" onsubmit="return fviewcomment_submit(this);" method="post" autocomplete="off">
+    <input type="hidden" name="w" value="<?php echo $w ?>" id="w">
+    <input type="hidden" name="bo_table" value="<?php echo $bo_table ?>">
+    <input type="hidden" name="wr_id" value="<?php echo $wr_id ?>">
+    <input type="hidden" name="comment_id" value="<?php echo $c_id ?>" id="comment_id">
+    <input type="hidden" name="sca" value="<?php echo $sca ?>">
+    <input type="hidden" name="sfl" value="<?php echo $sfl ?>">
+    <input type="hidden" name="stx" value="<?php echo $stx ?>">
+    <input type="hidden" name="spt" value="<?php echo $spt ?>">
+    <input type="hidden" name="page" value="<?php echo $page ?>">
+    <input type="hidden" name="is_good" value="">
 
-        <table class="frm_tbl">
-        <tbody>
-        <?php if ($is_guest) { ?>
-        <tr>
-            <th scope="row"><label for="wr_name">이름<strong class="sound_only">필수</strong></label></th>
-            <td><input type="text" name="wr_name" id="wr_name"  required class="frm_input required" size="5" maxLength="20" value="<?php echo get_cookie("ck_sns_name"); ?>"></td>
-        </tr>
-        <tr>
-            <th scope="row"><label for="wr_password">패스워드<strong class="sound_only">필수</strong></label></th>
-            <td><input type="password" name="wr_password" id="wr_password"  required class="frm_input required" size="10" maxLength="20"></td>
-        </tr>
-        <?php } ?>
-        <tr>
-            <th scope="row"><label for="wr_secret">비밀글사용</label></th>
-            <td><input type="checkbox" name="wr_secret" value="secret" id="wr_secret"></td>
-        </tr>
-        <?php if ($is_guest) { ?>
-        <tr>
-            <th scope="row">자동등록방지</th>
-            <td><?php echo $captcha_html; ?></td>
-        </tr>
-        <?php } ?>
-        <?php
-        include(G4_SNS_PATH."/view_comment_write.sns.skin.php");
-        ?>
-        <?php 
-        @include(G4_SKIN_PATH."/board/basic/view_comment.sns.skin.php");
-        ?>
-
-        <tr>
-            <th scope="row">내용</th>
-            <td>
-                <?php if ($comment_min || $comment_max) { ?><strong id="char_cnt"><span id="char_count"></span>글자</strong><?php } ?>
-                <textarea id="wr_content" name="wr_content" maxlength="10000" required class="required" title="내용"
-                <?php if ($comment_min || $comment_max) { ?>onkeyup="check_byte('wr_content', 'char_count');"<?php } ?>><?php echo $c_wr_content;  ?></textarea>
-                <?php if ($comment_min || $comment_max) { ?><script> check_byte('wr_content', 'char_count'); </script><?php } ?>
-                <script>
-                $("textarea#wr_content[maxlength]").live("keyup change", function() {  
-                    var str = $(this).val()  
-                    var mx = parseInt($(this).attr("maxlength"))  
-                    if (str.length > mx) {  
-                        $(this).val(str.substr(0, mx));
-                        return false;  
-                    }  
-                });
-                </script>
-            </td>
-        </tr>
-        </tbody>
-        </table>
-
-        <div class="btn_confirm">
-            <input type="submit" id="btn_submit" class="btn_submit" value="댓글등록">
-        </div>
-
-        </form>
-    </aside>
-
-    <script>
-    var save_before = '';
-    var save_html = document.getElementById('bo_vc_w').innerHTML;
-
-    function good_and_write()
-    {
-        var f = document.fviewcomment;
-        if (fviewcomment_submit(f)) {
-            f.is_good.value = 1;
-            f.submit();
-        } else {
-            f.is_good.value = 0;
-        }
-    }
-
-    function fviewcomment_submit(f)
-    {
-        var pattern = /(^\s*)|(\s*$)/g; // \s 공백 문자
-
-        f.is_good.value = 0;
-
-        var subject = "";
-        var content = "";
-        $.ajax({
-            url: g4_bbs_url+"/ajax.filter.php",
-            type: "POST",
-            data: {
-                "subject": "",
-                "content": f.wr_content.value
-            },
-            dataType: "json",
-            async: false,
-            cache: false,
-            success: function(data, textStatus) {
-                subject = data.subject;
-                content = data.content;
-            }
-        });
-
-        if (content) {
-            alert("내용에 금지단어('"+content+"')가 포함되어있습니다");
-            f.wr_content.focus();
-            return false;
-        }
-
-        // 양쪽 공백 없애기
-        var pattern = /(^\s*)|(\s*$)/g; // \s 공백 문자
-        document.getElementById('wr_content').value = document.getElementById('wr_content').value.replace(pattern, "");
-        if (char_min > 0 || char_max > 0)
-        {
-            check_byte('wr_content', 'char_count');
-            var cnt = parseInt(document.getElementById('char_count').innerHTML);
-            if (char_min > 0 && char_min > cnt)
-            {
-                alert("댓글은 "+char_min+"글자 이상 쓰셔야 합니다.");
-                return false;
-            } else if (char_max > 0 && char_max < cnt)
-            {
-                alert("댓글은 "+char_max+"글자 이하로 쓰셔야 합니다.");
-                return false;
-            }
-        }
-        else if (!document.getElementById('wr_content').value)
-        {
-            alert("댓글을 입력하여 주십시오.");
-            return false;
-        }
-
-        if (typeof(f.wr_name) != 'undefined')
-        {
-            f.wr_name.value = f.wr_name.value.replace(pattern, "");
-            if (f.wr_name.value == '')
-            {
-                alert('이름이 입력되지 않았습니다.');
-                f.wr_name.focus();
-                return false;
-            }
-        }
-
-        if (typeof(f.wr_password) != 'undefined')
-        {
-            f.wr_password.value = f.wr_password.value.replace(pattern, "");
-            if (f.wr_password.value == '')
-            {
-                alert('패스워드가 입력되지 않았습니다.');
-                f.wr_password.focus();
-                return false;
-            }
-        }
-
-        <?php if($is_guest) echo chk_captcha_js();  ?>
-
-        document.getElementById("btn_submit").disabled = "disabled";
-
-        return true;
-    }
-
-    function comment_box(comment_id, work)
-    {
-        var el_id;
-        // 댓글 아이디가 넘어오면 답변, 수정
-        if (comment_id)
-        {
-            if (work == 'c')
-                el_id = 'reply_' + comment_id;
-            else
-                el_id = 'edit_' + comment_id;
-        }
-        else
-            el_id = 'bo_vc_w';
-
-        if (save_before != el_id)
-        {
-            if (save_before)
-            {
-                document.getElementById(save_before).style.display = 'none';
-                document.getElementById(save_before).innerHTML = '';
-            }
-
-            document.getElementById(el_id).style.display = '';
-            document.getElementById(el_id).innerHTML = save_html;
-            // 댓글 수정
-            if (work == 'cu')
-            {
-                document.getElementById('wr_content').value = document.getElementById('save_comment_' + comment_id).value;
-                if (typeof char_count != 'undefined')
-                    check_byte('wr_content', 'char_count');
-                if (document.getElementById('secret_comment_'+comment_id).value)
-                    document.getElementById('wr_secret').checked = true;
-                else
-                    document.getElementById('wr_secret').checked = false;
-            }
-
-            document.getElementById('comment_id').value = comment_id;
-            document.getElementById('w').value = work;
-
-            save_before = el_id;
-        }
-    }
-
-    function comment_delete()
-    {
-        return confirm("이 댓글을 삭제하시겠습니까?");
-    }
-
-    comment_box('', 'c'); // 댓글 입력폼이 보이도록 처리하기위해서 추가 (root님)
-    </script>
+    <table class="frm_tbl">
+    <tbody>
+    <?php if ($is_guest) { ?>
+    <tr>
+        <th scope="row"><label for="wr_name">이름<strong class="sound_only">필수</strong></label></th>
+        <td><input type="text" name="wr_name" id="wr_name"  required class="frm_input required" size="5" maxLength="20" value="<?php echo get_cookie("ck_sns_name"); ?>"></td>
+    </tr>
+    <tr>
+        <th scope="row"><label for="wr_password">패스워드<strong class="sound_only">필수</strong></label></th>
+        <td><input type="password" name="wr_password" id="wr_password"  required class="frm_input required" size="10" maxLength="20"></td>
+    </tr>
     <?php } ?>
+    <tr>
+        <th scope="row"><label for="wr_secret">비밀글사용</label></th>
+        <td><input type="checkbox" name="wr_secret" value="secret" id="wr_secret"></td>
+    </tr>
+    <?php if ($is_guest) { ?>
+    <tr>
+        <th scope="row">자동등록방지</th>
+        <td><?php echo $captcha_html; ?></td>
+    </tr>
+    <?php } ?>
+    <?php 
+    include(G4_SNS_PATH."/view_comment_write.sns.skin.php");
+    ?>
+    <tr>
+        <th scope="row">내용</th>
+        <td>
+            <?php if ($comment_min || $comment_max) { ?><strong id="char_cnt"><span id="char_count"></span>글자</strong><?php } ?>
+            <textarea id="wr_content" name="wr_content" maxlength="10000" required class="required" title="내용"
+            <?php if ($comment_min || $comment_max) { ?>onkeyup="check_byte('wr_content', 'char_count');"<?php } ?>><?php echo $c_wr_content;  ?></textarea>
+            <?php if ($comment_min || $comment_max) { ?><script> check_byte('wr_content', 'char_count'); </script><?php } ?>
+            <script>
+            $("textarea#wr_content[maxlength]").live("keyup change", function() {  
+                var str = $(this).val()  
+                var mx = parseInt($(this).attr("maxlength"))  
+                if (str.length > mx) {  
+                    $(this).val(str.substr(0, mx));
+                    return false;  
+                }  
+            });
+            </script>
+        </td>
+    </tr>
+    </tbody>
+    </table>
+
+    <div class="btn_confirm">
+        <input type="submit" id="btn_submit" class="btn_submit" value="댓글등록">
+    </div>
+
+    </form>
+</aside>
+
+<script>
+var save_before = '';
+var save_html = document.getElementById('bo_vc_w').innerHTML;
+
+function good_and_write()
+{
+    var f = document.fviewcomment;
+    if (fviewcomment_submit(f)) {
+        f.is_good.value = 1;
+        f.submit();
+    } else {
+        f.is_good.value = 0;
+    }
+}
+
+function fviewcomment_submit(f)
+{
+    var pattern = /(^\s*)|(\s*$)/g; // \s 공백 문자
+
+    f.is_good.value = 0;
+
+    var subject = "";
+    var content = "";
+    $.ajax({
+        url: g4_bbs_url+"/ajax.filter.php",
+        type: "POST",
+        data: {
+            "subject": "",
+            "content": f.wr_content.value
+        },
+        dataType: "json",
+        async: false,
+        cache: false,
+        success: function(data, textStatus) {
+            subject = data.subject;
+            content = data.content;
+        }
+    });
+
+    if (content) {
+        alert("내용에 금지단어('"+content+"')가 포함되어있습니다");
+        f.wr_content.focus();
+        return false;
+    }
+
+    // 양쪽 공백 없애기
+    var pattern = /(^\s*)|(\s*$)/g; // \s 공백 문자
+    document.getElementById('wr_content').value = document.getElementById('wr_content').value.replace(pattern, "");
+    if (char_min > 0 || char_max > 0)
+    {
+        check_byte('wr_content', 'char_count');
+        var cnt = parseInt(document.getElementById('char_count').innerHTML);
+        if (char_min > 0 && char_min > cnt)
+        {
+            alert("댓글은 "+char_min+"글자 이상 쓰셔야 합니다.");
+            return false;
+        } else if (char_max > 0 && char_max < cnt)
+        {
+            alert("댓글은 "+char_max+"글자 이하로 쓰셔야 합니다.");
+            return false;
+        }
+    }
+    else if (!document.getElementById('wr_content').value)
+    {
+        alert("댓글을 입력하여 주십시오.");
+        return false;
+    }
+
+    if (typeof(f.wr_name) != 'undefined')
+    {
+        f.wr_name.value = f.wr_name.value.replace(pattern, "");
+        if (f.wr_name.value == '')
+        {
+            alert('이름이 입력되지 않았습니다.');
+            f.wr_name.focus();
+            return false;
+        }
+    }
+
+    if (typeof(f.wr_password) != 'undefined')
+    {
+        f.wr_password.value = f.wr_password.value.replace(pattern, "");
+        if (f.wr_password.value == '')
+        {
+            alert('패스워드가 입력되지 않았습니다.');
+            f.wr_password.focus();
+            return false;
+        }
+    }
+
+    <?php if($is_guest) echo chk_captcha_js();  ?>
+
+    document.getElementById("btn_submit").disabled = "disabled";
+
+    return true;
+}
+
+function comment_box(comment_id, work)
+{
+    var el_id;
+    // 댓글 아이디가 넘어오면 답변, 수정
+    if (comment_id)
+    {
+        if (work == 'c')
+            el_id = 'reply_' + comment_id;
+        else
+            el_id = 'edit_' + comment_id;
+    }
+    else
+        el_id = 'bo_vc_w';
+
+    if (save_before != el_id)
+    {
+        if (save_before)
+        {
+            document.getElementById(save_before).style.display = 'none';
+            document.getElementById(save_before).innerHTML = '';
+        }
+
+        document.getElementById(el_id).style.display = '';
+        document.getElementById(el_id).innerHTML = save_html;
+        // 댓글 수정
+        if (work == 'cu')
+        {
+            document.getElementById('wr_content').value = document.getElementById('save_comment_' + comment_id).value;
+            if (typeof char_count != 'undefined')
+                check_byte('wr_content', 'char_count');
+            if (document.getElementById('secret_comment_'+comment_id).value)
+                document.getElementById('wr_secret').checked = true;
+            else
+                document.getElementById('wr_secret').checked = false;
+        }
+
+        document.getElementById('comment_id').value = comment_id;
+        document.getElementById('w').value = work;
+
+        save_before = el_id;
+    }
+}
+
+function comment_delete()
+{
+    return confirm("이 댓글을 삭제하시겠습니까?");
+}
+
+comment_box('', 'c'); // 댓글 입력폼이 보이도록 처리하기위해서 추가 (root님)
+</script>
+<?php } ?>
+<!-- } 댓글 쓰기 끝 -->
\ No newline at end of file
diff --git a/skin/board/gallery/write.skin.php b/skin/board/gallery/write.skin.php
index ca4e94033..cec6ba51b 100644
--- a/skin/board/gallery/write.skin.php
+++ b/skin/board/gallery/write.skin.php
@@ -6,6 +6,7 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 
 <h2 id="wrapper_title"><?php echo $g4['title'] ?></h2>
 
+<!-- 게시물 작성/수정 시작 { -->
 <form name="fwrite" id="fwrite" action="<?php echo $action_url ?>" onsubmit="return fwrite_submit(this);" method="post" enctype="multipart/form-data" autocomplete="off" style="width:<?php echo $width; ?>">
 <input type="hidden" name="w" value="<?php echo $w ?>">
 <input type="hidden" name="bo_table" value="<?php echo $bo_table ?>">
@@ -55,7 +56,7 @@ echo $option_hidden;
 <?php if ($is_name) { ?>
 <tr>
     <th scope="row"><label for="wr_name">이름<strong class="sound_only">필수</strong></label></th>
-    <td><input type="text" name="wr_name" value="<?php echo $name ?>"id="wr_name" required class="frm_input required" size="10" maxlength="20"></td>
+    <td><input type="text" name="wr_name" value="<?php echo $name ?>" id="wr_name" required class="frm_input required" size="10" maxlength="20"></td>
 </tr>
 <?php } ?>
 
@@ -91,7 +92,7 @@ echo $option_hidden;
 <tr>
     <th scope="row"><label for="ca_name">분류<strong class="sound_only">필수</strong></label></th>
     <td>
-        <select name="ca_name" id="ca_name" required class="required">
+        <select name="ca_name" id="ca_name" required class="required" >
             <option value="">선택하세요</option>
             <?php echo $category_option ?>
         </select>
@@ -101,7 +102,7 @@ echo $option_hidden;
 
 <tr>
     <th scope="row"><label for="wr_subject">제목<strong class="sound_only">필수</strong></label></th>
-    <td><input type="text" name="wr_subject"  value="<?php echo $subject ?>" id="wr_subject" required class="frm_input required" size="50"></td>
+    <td><input type="text" name="wr_subject" value="<?php echo $subject ?>" id="wr_subject" required class="frm_input required" size="50" maxlength="255"></td>
 </tr>
 
 <tr>
@@ -125,7 +126,7 @@ echo $option_hidden;
         <input type="text" name="bf_content[]" value="<?php echo $file[$i]['bf_content'];  ?>" title="파일 설명을 입력해주세요." class="frm_file frm_input" size="50">
         <?php } ?>
         <?php if($w == 'u' && $file[$i]['file']) { ?>
-        <input type="checkbox" name="bf_file_del[<?php echo $i;  ?>]" value="1" id="bf_file_del<?php echo $i ?>"> <label for="bf_file_del<?php echo $i ?>"><?php echo $file[$i]['source'].'('.$file[$i]['size'].')';  ?> 파일 삭제</label>
+        <input type="checkbox" id="bf_file_del<?php echo $i ?>" name="bf_file_del[<?php echo $i;  ?>]" value="1"> <label for="bf_file_del<?php echo $i ?>"><?php echo $file[$i]['source'].'('.$file[$i]['size'].')';  ?> 파일 삭제</label>
         <?php } ?>
     </td>
 </tr>
@@ -145,7 +146,7 @@ echo $option_hidden;
 
 <div class="btn_confirm">
     <p>
-        작성하신 내용을 제출하시려면 <strong>글쓰기</strong> 버튼을, 작성을 취소하고 목록으로 돌아가시려면 <strong>취소</strong> 링크를 누르세요.
+       작성하신 내용을 제출하시려면 <strong>글쓰기</strong> 버튼을, 작성을 취소하고 목록으로 돌아가시려면 <strong>취소</strong> 링크를 누르세요.
     </p>
     <input type="submit" value="글쓰기" id="btn_submit" accesskey="s" class="btn_submit">
     <a href="./board.php?bo_table=<?php echo $bo_table ?>" class="btn_cancel">취소</a>
@@ -153,34 +154,6 @@ echo $option_hidden;
 </form>
 
 <script>
-<?php
-// 관리자라면 분류 선택에 '공지' 옵션을 추가함
-if ($is_admin)
-{
-    echo '
-    if (ca_name_select = document.getElementById("ca_name")) {
-        ca_name_select.options.length += 1;
-        ca_name_select.options[ca_name_select.options.length-1].value = "공지";
-        ca_name_select.options[ca_name_select.options.length-1].text = "공지";
-    }';
-}
-?>
-
-with (document.fwrite)
-{
-    if (typeof(wr_name) != "undefined")
-        wr_name.focus();
-    else if (typeof(wr_subject) != "undefined")
-        wr_subject.focus();
-    else if (typeof(wr_content) != "undefined")
-        wr_content.focus();
-
-    if (typeof(ca_name) != "undefined")
-        if (w.value == "u") {
-            ca_name.value = "<?php echo isset($write['ca_name'])?$write['ca_name']:''; ?>";
-    }
-}
-
 function html_auto_br(obj)
 {
     if (obj.checked) {
@@ -196,8 +169,7 @@ function html_auto_br(obj)
 
 function fwrite_submit(f)
 {
-    <?php echo get_editor_js('wr_content', $is_dhtml_editor);  ?>
-    <?php echo chk_editor_js('wr_content', $is_dhtml_editor);  ?>
+    <?php echo $editor_js; // 에디터 사용시 자바스크립트에서 내용을 폼필드로 넣어주며 내용이 입력되었는지 검사함   ?>
 
     var subject = "";
     var content = "";
@@ -232,10 +204,11 @@ function fwrite_submit(f)
         return false;
     }
 
-    <?php if ($is_guest) { echo chk_captcha_js(); } ?>
+    <?php echo $captcha_js; // 캡챠 사용시 자바스크립트에서 입력된 캡챠를 검사함  ?>
 
     document.getElementById("btn_submit").disabled = "disabled";
 
     return true;
 }
 </script>
+<!-- } 게시물 작성/수정 끝 -->
\ No newline at end of file
diff --git a/skin/connect/basic/current_connect.skin.php b/skin/connect/basic/current_connect.skin.php
index aafbb14ca..4913abe9d 100644
--- a/skin/connect/basic/current_connect.skin.php
+++ b/skin/connect/basic/current_connect.skin.php
@@ -4,6 +4,7 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 
 <link rel="stylesheet" href="<?php echo $connect_skin_url ?>/style.css">
 
+<!-- 현재접속자 목록 시작 { -->
 <table id="current_connect_tbl" class="basic_tbl">
 <thead>
 <tr>
@@ -33,3 +34,4 @@ if ($i == 0)
 ?>
 </tbody>
 </table>
+<!-- } 현재접속자 목록 끝 -->
\ No newline at end of file
diff --git a/skin/latest/basic/latest.skin.php b/skin/latest/basic/latest.skin.php
index df33929b4..50a6417fd 100644
--- a/skin/latest/basic/latest.skin.php
+++ b/skin/latest/basic/latest.skin.php
@@ -4,8 +4,9 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 
 <link rel="stylesheet" href="<?php echo $latest_skin_url ?>/style.css">
 
+<!-- <?php echo $bo_subject; ?> 최신글 시작 { -->
 <div class="lt">
-    <strong class="lt_title"><a href="<?php echo G4_BBS_URL ?>/board.php?bo_table=<?php echo $bo_table ?>"><?php echo $bo_subject ?></a></strong>
+    <strong class="lt_title"><a href="<?php echo G4_BBS_URL ?>/board.php?bo_table=<?php echo $bo_table ?>"><?php echo $bo_subject; ?></a></strong>
     <ul>
     <?php for ($i=0; $i<count($list); $i++) {  ?>
         <li>
@@ -39,3 +40,4 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
     </ul>
     <div class="lt_more"><a href="<?php echo G4_BBS_URL ?>/board.php?bo_table=<?php echo $bo_table ?>"><span class="sound_only"><?php echo $bo_subject ?></span>더보기</a></div>
 </div>
+<!-- } <?php echo $bo_subject; ?> 최신글 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/formmail.skin.php b/skin/member/basic/formmail.skin.php
index 864c2cb79..78275b6cf 100644
--- a/skin/member/basic/formmail.skin.php
+++ b/skin/member/basic/formmail.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 폼메일 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="formmail" class="new_win">
@@ -93,4 +94,5 @@ function fformmail_submit(f)
 
     return true;
 }
-</script>
\ No newline at end of file
+</script>
+<!-- } 폼메일 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/login.skin.php b/skin/member/basic/login.skin.php
index 5be38aaf0..46519e91b 100644
--- a/skin/member/basic/login.skin.php
+++ b/skin/member/basic/login.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 로그인 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="mb_login">
@@ -54,4 +55,5 @@ function flogin_submit(f)
 {
     return true;
 }
-</script>
\ No newline at end of file
+</script>
+<!-- } 로그인 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/member_confirm.skin.php b/skin/member/basic/member_confirm.skin.php
index 7d347fc9b..be7b87908 100644
--- a/skin/member/basic/member_confirm.skin.php
+++ b/skin/member/basic/member_confirm.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 회원 패스워드 확인 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="mb_confirm">
@@ -44,4 +45,5 @@ function fmemberconfirm_submit(f)
 
     return true;
 }
-</script>
\ No newline at end of file
+</script>
+<!-- } 회원 패스워드 확인 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/memo.skin.php b/skin/member/basic/memo.skin.php
index 76a0ad28c..16aaa59a9 100644
--- a/skin/member/basic/memo.skin.php
+++ b/skin/member/basic/memo.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 쪽지 목록 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="memo_list" class="new_win">
@@ -45,4 +46,5 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
     <div class="btn_win">
         <button type="button" onclick="window.close();">창닫기</button>
     </div>
-</div>
\ No newline at end of file
+</div>
+<!-- } 쪽지 목록 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/memo_form.skin.php b/skin/member/basic/memo_form.skin.php
index d12354bd8..2337e316b 100644
--- a/skin/member/basic/memo_form.skin.php
+++ b/skin/member/basic/memo_form.skin.php
@@ -2,10 +2,11 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 쪽지 보내기 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="memo_write" class="new_win">
-    <h1 id="new_win_title">쪽지보내기</h1>
+    <h1 id="new_win_title">쪽지 보내기</h1>
 
     <ul class="new_win_ul">
         <li><a href="./memo.php?kind=recv">받은쪽지</a></li>
@@ -56,4 +57,5 @@ function fmemoform_submit(f)
 
     return true;
 }
-</script>
\ No newline at end of file
+</script>
+<!-- } 쪽지 보내기 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/memo_view.skin.php b/skin/member/basic/memo_view.skin.php
index 717921c54..7f7c903e3 100644
--- a/skin/member/basic/memo_view.skin.php
+++ b/skin/member/basic/memo_view.skin.php
@@ -11,16 +11,19 @@ else {
 }
 ?>
 
+<!-- 쪽지보기 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="memo_view" class="new_win">
     <h1 id="new_win_title"><?php echo $g4['title'] ?></h1>
 
+    <!-- 쪽지함 선택 시작 { -->
     <ul class="new_win_ul">
         <li><a href="./memo.php?kind=recv">받은쪽지</a></li>
         <li><a href="./memo.php?kind=send">보낸쪽지</a></li>
         <li><a href="./memo_form.php">쪽지쓰기</a></li>
     </ul>
+    <!-- } 쪽지함 선택 끝 -->
 
     <article id="memo_view_contents">
         <header>
@@ -52,4 +55,5 @@ else {
         <a href="./memo.php?kind=<?php echo $kind ?>">목록보기</a>
         <button type="button" onclick="window.close();">창닫기</button>
     </div>
-</div>
\ No newline at end of file
+</div>
+<!-- } 쪽지보기 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/password.skin.php b/skin/member/basic/password.skin.php
index d9b04b85f..86777bea9 100644
--- a/skin/member/basic/password.skin.php
+++ b/skin/member/basic/password.skin.php
@@ -7,6 +7,7 @@ else if ($w == 'd' || $w == 'x') $g4['title'] = $delete_str."글 삭제";
 else $g4['title'] = $g4['title'];
 ?>
 
+<!-- 비밀번호 확인 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="pw_confirm">
@@ -45,3 +46,4 @@ else $g4['title'] = $g4['title'];
     </div>
 
 </div>
+<!-- } 비밀번호 확인 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/password_lost.skin.php b/skin/member/basic/password_lost.skin.php
index 67564ec81..323d59fda 100644
--- a/skin/member/basic/password_lost.skin.php
+++ b/skin/member/basic/password_lost.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가 
 ?>
 
+<!-- 회원정보 찾기 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="find_info" class="new_win">
@@ -41,4 +42,5 @@ $(function() {
     var left = sw / 2 - cw / 2;
     moveTo(left, top);
 });
-</script>
\ No newline at end of file
+</script>
+<!-- } 회원정보 찾기 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/profile.skin.php b/skin/member/basic/profile.skin.php
index a2a45fdbe..efdf20024 100644
--- a/skin/member/basic/profile.skin.php
+++ b/skin/member/basic/profile.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 자기소개 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="profile" class="new_win">
@@ -42,4 +43,5 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
     <div class="btn_win">
         <button type="button" onclick="window.close();">창닫기</button>
     </div>
-</div>
\ No newline at end of file
+</div>
+<!-- } 자기소개 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/register.skin.php b/skin/member/basic/register.skin.php
index 8a06f9135..e0071551b 100644
--- a/skin/member/basic/register.skin.php
+++ b/skin/member/basic/register.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가 
 ?>
 
+<!-- 회원가입약관 동의 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 <form  name="fregister" id="fregister" action="<?php echo $register_action_url ?>" onsubmit="return fregister_submit(this);" method="POST" autocomplete="off">
 
@@ -49,3 +50,4 @@ function fregister_submit(f)
     return true;
 }
 </script>
+<!-- } 회원가입 약관 동의 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/register_form.skin.php b/skin/member/basic/register_form.skin.php
index b5e165fa8..cb5deadd5 100644
--- a/skin/member/basic/register_form.skin.php
+++ b/skin/member/basic/register_form.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 회원정보 입력/수정 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 <script src="<?php echo G4_JS_URL ?>/jquery.register_form.js"></script>
 
@@ -391,3 +392,4 @@ function fregisterform_submit(f)
     return true;
 }
 </script>
+<!-- } 회원정보 입력/수정 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/register_result.skin.php b/skin/member/basic/register_result.skin.php
index f3b9a419d..6692611ff 100644
--- a/skin/member/basic/register_result.skin.php
+++ b/skin/member/basic/register_result.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 회원가입결과 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="reg_result">
@@ -43,3 +44,4 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
     </div>
 
 </div>
+<!-- } 회원가입결과 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/scrap.skin.php b/skin/member/basic/scrap.skin.php
index d51b850d9..27084d032 100644
--- a/skin/member/basic/scrap.skin.php
+++ b/skin/member/basic/scrap.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 스크랩 목록 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="scrap" class="new_win">
@@ -38,4 +39,5 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
     <div class="btn_win">
         <button type="button" onclick="window.close();">창닫기</button>
     </div>
-</div>
\ No newline at end of file
+</div>
+<!-- } 스크랩 목록 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/scrap_popin.skin.php b/skin/member/basic/scrap_popin.skin.php
index e575870c9..835dfc778 100644
--- a/skin/member/basic/scrap_popin.skin.php
+++ b/skin/member/basic/scrap_popin.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 스크랩 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="scrap_do" class="new_win">
@@ -33,4 +34,5 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
         <input type="submit" value="스크랩 확인" class="btn_submit">
     </div>
     </form>
-</div>
\ No newline at end of file
+</div>
+<!-- } 스크랩 끝 -->
\ No newline at end of file
diff --git a/skin/member/basic/zip.skin.php b/skin/member/basic/zip.skin.php
index f45b36ec5..d0e11d887 100644
--- a/skin/member/basic/zip.skin.php
+++ b/skin/member/basic/zip.skin.php
@@ -2,6 +2,7 @@
 if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가 
 ?>
 
+<!-- 우편번호 찾기 시작 { -->
 <link rel="stylesheet" href="<?php echo $member_skin_url ?>/style.css">
 
 <div id="post_code" class="new_win">
@@ -14,13 +15,15 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
     <input type="hidden" name="frm_addr1" value="<?php echo $frm_addr1 ?>">
     <input type="hidden" name="frm_addr2" value="<?php echo $frm_addr2 ?>">
 
+    <!-- 검색어 입력 시작 { -->
     <fieldset>
         <label for="addr1">동/읍/면/리 검색</label>
         <input type="text" name="addr1" value="<?php echo $addr1 ?>" id="addr1" required  class="required frm_input" minlength="2">
         <input type="submit" value="검색" class="btn_submit">
     </fieldset>
+    <!-- } 검색어 입력 끝 -->
 
-    <!-- 검색결과 여기서부터 -->
+    <!-- 검색결과 시작 { -->
 
     <?php if ($search_count > 0) {  ?>
     <dl>
@@ -38,6 +41,7 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
     </dl>
 
     <p>검색결과가 끝났습니다.</p>
+    <!-- } 검색결과 끝 -->
 
     <div class="btn_win">
         <button type="button" onclick="window.close();">창닫기</button>
@@ -59,4 +63,5 @@ if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
     }
     </script>
     <?php }  ?>
-</div>
\ No newline at end of file
+</div>
+<!-- } 우편번호 찾기 끝 -->
\ No newline at end of file
diff --git a/skin/new/basic/new.skin.php b/skin/new/basic/new.skin.php
index 2f0d4e1c8..2cc72cc0b 100644
--- a/skin/new/basic/new.skin.php
+++ b/skin/new/basic/new.skin.php
@@ -4,7 +4,7 @@ if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
 
 <link rel="stylesheet" href="<?php echo $new_skin_url ?>/style.css">
 
-<!-- 검색 -->
+<!-- 전체게시물 검색 시작 { -->
 <fieldset id="new_sch">
     <legend>상세검색</legend>
     <form name="fnew" method="get">
@@ -30,9 +30,9 @@ if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
     document.getElementById("view").value = "<?php echo $view ?>";
     </script>
 </fieldset>
-<!-- 검색 끝 -->
+<!-- } 전체게시물 검색 끝 -->
 
-<!-- 제목 시작 -->
+<!-- 전체게시물 목록 시작 { -->
 <table class="basic_tbl">
 <thead>
 <tr>
@@ -65,5 +65,6 @@ for ($i=0; $i<count($list); $i++)
 ?>
 </tbody>
 </table>
+<!-- } 전체게시물 목록 끝 -->
 
 <?php echo $write_pages ?>
diff --git a/skin/outlogin/basic/outlogin.skin.1.php b/skin/outlogin/basic/outlogin.skin.1.php
index 22d5bd510..6c04f53ce 100644
--- a/skin/outlogin/basic/outlogin.skin.1.php
+++ b/skin/outlogin/basic/outlogin.skin.1.php
@@ -2,11 +2,11 @@
 if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 로그인 전 아웃로그인 시작 { -->
 <link rel="stylesheet" href="<?php echo $outlogin_skin_url ?>/style.css">
 
 <section id="ol_before" class="ol">
     <h2>회원로그인</h2>
-    <!-- 로그인 전 외부로그인 시작 -->
     <form name="foutlogin" action="<?php echo $outlogin_action_url ?>" onsubmit="return fhead_submit(this);" method="post" autocomplete="off">
     <fieldset>
         <input type="hidden" name="url" value="<?php echo $outlogin_url ?>">
@@ -65,4 +65,4 @@ function fhead_submit(f)
     return true;
 }
 </script>
-<!-- 로그인 전 외부로그인 끝 -->
+<!-- } 로그인 전 아웃로그인 끝 -->
diff --git a/skin/outlogin/basic/outlogin.skin.2.php b/skin/outlogin/basic/outlogin.skin.2.php
index 5d987d0ff..2150993ce 100644
--- a/skin/outlogin/basic/outlogin.skin.2.php
+++ b/skin/outlogin/basic/outlogin.skin.2.php
@@ -2,9 +2,9 @@
 if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 로그인 후 아웃로그인 시작 { -->
 <link rel="stylesheet" href="<?php echo $outlogin_skin_url ?>/style.css">
 
-<!-- 로그인 후 외부로그인 시작 -->
 <section id="ol_after" class="ol">
     <header id="ol_after_hd">
         <h2>나의 회원정보</h2>
@@ -42,4 +42,4 @@ function member_leave()
         location.href = "<?php echo G4_BBS_URL ?>/member_confirm.php?url=member_leave.php";
 }
 </script>
-<!-- 로그인 후 외부로그인 끝 -->
+<!-- } 로그인 후 아웃로그인 끝 -->
diff --git a/skin/poll/basic/poll.skin.php b/skin/poll/basic/poll.skin.php
index 5c7b051a7..4340463b9 100644
--- a/skin/poll/basic/poll.skin.php
+++ b/skin/poll/basic/poll.skin.php
@@ -2,6 +2,7 @@
 if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 설문조사 시작 { -->
 <link rel="stylesheet" href="<?php echo $poll_skin_url ?>/style.css">
 
 <form name="fpoll" action="<?php echo G4_BBS_URL ?>/poll_update.php" onsubmit="return fpoll_submit(this);" method="post">
@@ -61,4 +62,5 @@ function poll_result(url)
 
     win_poll(url);
 }
-</script>
\ No newline at end of file
+</script>
+<!-- } 설문조사 끝 -->
\ No newline at end of file
diff --git a/skin/poll/basic/poll_result.skin.php b/skin/poll/basic/poll_result.skin.php
index abea3b0ae..2b3182246 100644
--- a/skin/poll/basic/poll_result.skin.php
+++ b/skin/poll/basic/poll_result.skin.php
@@ -2,11 +2,13 @@
 if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
 ?>
 
+<!-- 설문조사 결과 시작 { -->
 <link rel="stylesheet" href="<?php echo $poll_skin_url ?>/style.css">
 
 <div id="poll_result" class="new_win">
     <h1 id="new_win_title"><?php echo $g4['title'] ?></h1>
 
+    <!-- 설문조사 결과 그래프 시작 { -->
     <section id="poll_result_list">
         <h2><?php echo $po_subject ?> 결과</h2>
 
@@ -30,7 +32,9 @@ if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
             </dd>
         </dl>
     </section>
+    <!-- } 설문조사 결과 그래프 끝 -->
 
+    <!-- 설문조사 기타의견 시작 { -->
     <?php if ($is_etc) {  ?>
     <section id="poll_result_cmt">
         <h2>이 설문에 대한 기타의견</h2>
@@ -87,7 +91,9 @@ if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
 
     </section>
     <?php }  ?>
+    <!-- } 설문조사 기타의견 끝 -->
 
+    <!-- 설문조사 다른 결과 보기 시작 { -->
     <aside id="poll_result_oth">
         <h2>다른 투표 결과 보기</h2>
         <ul>
@@ -96,6 +102,7 @@ if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
             <?php }  ?>
         </ul>
     </aside>
+    <!-- } 설문조사 다른 결과 보기 끝 -->
 
     <div class="btn_win">
         <button type="button" onclick="window.close();">창닫기</button>
@@ -116,4 +123,5 @@ function fpollresult_submit(f)
 
     return true;
 }
-</script>
\ No newline at end of file
+</script>
+<!-- } 설문조사 결과 끝 -->
\ No newline at end of file
diff --git a/skin/popular/basic/popular.skin.php b/skin/popular/basic/popular.skin.php
index e4240823a..cd15db9e4 100644
--- a/skin/popular/basic/popular.skin.php
+++ b/skin/popular/basic/popular.skin.php
@@ -2,6 +2,7 @@
 if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가 
 ?>
 
+<!-- 인기검색어 시작 { -->
 <link rel="stylesheet" href="<?php echo $popular_skin_url ?>/style.css">
 
 <section id="popular">
@@ -13,4 +14,5 @@ if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
         <?php }  ?>
         </ul>
     </div>
-</section>
\ No newline at end of file
+</section>
+<!-- } 인기검색어 끝 -->
\ No newline at end of file
diff --git a/skin/search/basic/search.skin.php b/skin/search/basic/search.skin.php
index 2cafe220a..d11cbf042 100644
--- a/skin/search/basic/search.skin.php
+++ b/skin/search/basic/search.skin.php
@@ -2,6 +2,7 @@
 if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가 
 ?>
 
+<!-- 전체검색 시작 { -->
 <link rel="stylesheet" href="<?php echo $search_skin_url ?>/style.css">
 
 <form name="fsearch" onsubmit="return fsearch_submit(this);" method="get">
@@ -131,4 +132,5 @@ if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
 
     <?php echo $write_pages ?>
 
-</div>
\ No newline at end of file
+</div>
+<!-- } 전체검색 끝 -->
\ No newline at end of file
diff --git a/skin/visit/basic/visit.skin.php b/skin/visit/basic/visit.skin.php
index e9cfb4dbb..2aa9f756c 100644
--- a/skin/visit/basic/visit.skin.php
+++ b/skin/visit/basic/visit.skin.php
@@ -4,6 +4,7 @@ if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
 global $is_admin;
 ?>
 
+<!-- 접속자집계 시작 { -->
 <link rel="stylesheet" href="<?php echo $visit_skin_url ?>/style.css">
 
 <section id="visit">
@@ -22,3 +23,4 @@ global $is_admin;
         <?php if ($is_admin == "super") {  ?><a href="<?php echo G4_ADMIN_URL ?>/visit_list.php">상세보기</a><?php } ?>
     </div>
 </section>
+<!-- } 접속자집계 끝 -->
\ No newline at end of file
diff --git a/tail.php b/tail.php
index 9343649fb..e33306e94 100644
--- a/tail.php
+++ b/tail.php
@@ -17,8 +17,11 @@ if ($config['cf_include_tail']) {
     </div>
 </div>
 
+<!-- } 콘텐츠 끝 -->
+
 <hr>
 
+<!-- 하단 시작 { -->
 <div id="ft">
     <?php echo popular('basic'); // 인기검색어  ?>
     <?php echo visit('basic'); // 방문자수  ?>
@@ -35,6 +38,8 @@ if ($config['cf_include_tail']) {
 <a href="<?php echo $_SERVER['PHP_SELF'].($_SERVER['QUERY_STRING']?'?'.str_replace("&", "&amp;", $_SERVER['QUERY_STRING']).'&amp;':'?').'device=mobile'; ?>" id="device_change">모바일 버전으로 보기</a>
 <?php } ?>
 
+<!-- } 하단 끝 -->
+
 <?php
 include_once(G4_PATH."/tail.sub.php");
 ?>
\ No newline at end of file