diff --git a/skin/board/basic/style.css b/skin/board/basic/style.css
index b9c548b1e..22cf7fb3f 100644
--- a/skin/board/basic/style.css
+++ b/skin/board/basic/style.css
@@ -108,7 +108,7 @@
 #bo_vc {padding:20px 20px 10px;border-top:1px solid #cfded8;border-bottom:1px solid #cfded8;background:#f5f6fa}
 #bo_vc h2 {margin-bottom:10px}
 #bo_vc article {padding:0 0 10px;border-top:1px dotted #ccc}
-#bo_vc header {z-index:2;position:relative;padding:15px 0 5px}
+#bo_vc header {position:relative;padding:15px 0 5px}
 #bo_vc header .icon_reply {position:absolute;top:15px;left:-20px}
 #bo_vc .sv_wrap {margin-right:15px}
 #bo_vc .member, #bo_vc .guest, #bo_vc .sv_member, #bo_vc .sv_guest {font-weight:bold}
diff --git a/skin/board/basic/view_comment.skin.php b/skin/board/basic/view_comment.skin.php
index 6086927e5..2560346af 100644
--- a/skin/board/basic/view_comment.skin.php
+++ b/skin/board/basic/view_comment.skin.php
@@ -12,7 +12,8 @@ var char_max = parseInt(<?php echo $comment_max ?>); // 최대
 <section id="bo_vc">
     <h2>댓글목록</h2>
     <?php
-    for ($i=0; $i<count($list); $i++) {
+    $cmt_amt = count($list);
+    for ($i=0; $i<$cmt_amt; $i++) {
         $comment_id = $list[$i]['wr_id'];
         $cmt_depth = ""; // 댓글단계
         $cmt_depth = strlen($list[$i]['wr_comment_reply']) * 20;
@@ -23,10 +24,11 @@ var char_max = parseInt(<?php echo $comment_max ?>); // 최대
         }
         */
         $comment = 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>", $comment);
+        $cmt_sv = $cmt_amt - $i + 1; // 댓글 헤더 z-index 재설정 ie8 이하 사이드뷰 겹침 문제 해결
      ?>
 
     <article id="c_<?php echo $comment_id ?>" <?php if ($cmt_depth) { ?>style="margin-left:<?php echo $cmt_depth ?>px;border-top-color:#e0e0e0"<?php } ?>>
-        <header>
+        <header style="z-index:<?php echo $cmt_sv; ?>">
             <h1><?php echo $list[$i]['wr_name'] ?>님의 댓글</h1>
             <?php echo $list[$i]['name'] ?>
             <?php if ($cmt_depth) { ?><img src="<?php echo $board_skin_url ?>/img/icon_reply.gif" class="icon_reply" alt="댓글의 댓글"><?php } ?>
@@ -122,6 +124,10 @@ var char_max = parseInt(<?php echo $comment_max ?>); // 최대
         <?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>
diff --git a/skin/board/gallery/style.css b/skin/board/gallery/style.css
index 1b5ff8948..c59f9ea0f 100644
--- a/skin/board/gallery/style.css
+++ b/skin/board/gallery/style.css
@@ -132,7 +132,7 @@
 #bo_vc {padding:20px 20px 10px;border-top:1px solid #cfded8;border-bottom:1px solid #cfded8;background:#f5f6fa}
 #bo_vc h2 {margin-bottom:10px}
 #bo_vc article {padding:0 0 10px;border-top:1px dotted #ccc}
-#bo_vc header {z-index:2;position:relative;padding:15px 0 5px}
+#bo_vc header {position:relative;padding:15px 0 5px}
 #bo_vc header .icon_reply {position:absolute;top:15px;left:-20px}
 #bo_vc .sv_wrap {margin-right:15px}
 #bo_vc .member, #bo_vc .guest, #bo_vc .sv_member, #bo_vc .sv_guest {font-weight:bold}
diff --git a/skin/board/gallery/view_comment.skin.php b/skin/board/gallery/view_comment.skin.php
index c03297c4a..79bbbb0fe 100644
--- a/skin/board/gallery/view_comment.skin.php
+++ b/skin/board/gallery/view_comment.skin.php
@@ -12,18 +12,23 @@ var char_max = parseInt(<?php echo $comment_max ?>); // 최대
 <section id="bo_vc">
     <h2>댓글목록</h2>
     <?php
-    for ($i=0; $i<count($list); $i++) {
+    $cmt_amt = count($list);
+    for ($i=0; $i<$cmt_amt; $i++) {
         $comment_id = $list[$i]['wr_id'];
         $cmt_depth = ""; // 댓글단계
         $cmt_depth = strlen($list[$i]['wr_comment_reply']) * 20;
-        $str = $list[$i]['content'];
+        $comment = $list[$i]['content'];
+        /*
         if (strstr($list[$i]['wr_option'], "secret")) {
             $str = $str;
         }
-        $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);
+        */
+        $comment = 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>", $comment);
+        $cmt_sv = $cmt_amt - $i + 1; // 댓글 헤더 z-index 재설정 ie8 이하 사이드뷰 겹침 문제 해결
      ?>
+
     <article id="c_<?php echo $comment_id ?>" <?php if ($cmt_depth) { ?>style="margin-left:<?php echo $cmt_depth ?>px;border-top-color:#e0e0e0"<?php } ?>>
-        <header>
+        <header style="z-index:<?php echo $cmt_sv; ?>">
             <h1><?php echo $list[$i]['wr_name'] ?>님의 댓글</h1>
             <?php echo $list[$i]['name'] ?>
             <?php if ($cmt_depth) { ?><img src="<?php echo $board_skin_url ?>/img/icon_reply.gif" class="icon_reply" alt="댓글의 댓글"><?php } ?>
@@ -34,14 +39,14 @@ var char_max = parseInt(<?php echo $comment_max ?>); // 최대
             작성일
             <span class="bo_vc_hdinfo"><time datetime="<?php echo date('Y-m-d\TH:i:s+09:00', strtotime($list[$i]['datetime'])) ?>"><?php echo $list[$i]['datetime'] ?></time></span>
             <?php
-            include(G4_SNS_PATH."/view_comment_list.sns.skin.php");
+            include(G4_SNS_PATH.'/view_comment_list.sns.skin.php');
             ?>
         </header>
 
         <!-- 댓글 출력 -->
         <p>
-            <?php if (strstr($list[$i]['wr_option'], "secret")) echo "<img src=\"".$board_skin_url."/img/icon_secret.gif\" alt=\"비밀글\">"; ?>
-            <?php echo $str ?>
+            <?php if (strstr($list[$i]['wr_option'], "secret")) { ?><img src="<?php echo $board_skin_url; ?>/img/icon_secret.gif" alt="비밀글"><?php } ?>
+            <?php echo $comment ?>
         </p>
 
         <span id="edit_<?php echo $comment_id ?>"></span><!-- 수정 -->
@@ -127,7 +132,7 @@ var char_max = parseInt(<?php echo $comment_max ?>); // 최대
             <th scope="row">내용</th>
             <td>
                 <?php if ($comment_min || $comment_max) { ?><strong id="char_cnt"><span id="char_count"></span>글자</strong><?php } ?>
-                <textarea id="wr_content" name="wr_content" maxlength="10000" required class="required"
+                <textarea id="wr_content" name="wr_content" maxlength="10000" required class="required" title="내용"
                 <?php if ($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>