diff --git a/css/default.css b/css/default.css
index 0ed548070..7e92215e1 100644
--- a/css/default.css
+++ b/css/default.css
@@ -3,7 +3,7 @@
 /* 초기화 */
 html {overflow-y:scroll}
 body {margin:0;padding:0;background:#fff;font-size:0.75em;font-family:"dotum"}
-html, body, h1, h2, h3, h4, h5, h6, form {margin:0;padding:0}
+html, body, h1, h2, h3, h4, h5, h6, form, dl, ul, ol {margin:0;padding:0}
 h1, h2, h3, h4, h5, h6 {font-size:1em;font-family:"dotum"}
 article, aside, details, figcaption, figure, footer, header, hgroup, menu, nav, section {display:block}
 header ul, nav ul {margin:0;padding:0;list-style:none}
@@ -369,11 +369,12 @@ a {color:#000;text-decoration:none}
 /* 게시판 댓글 */
 #bo_vc {padding:10px;border:1px solid #eee;background:#f9f9f9}
 #bo_vc h2 {margin:0;padding:0;height:0;overflow:hidden}
-#bo_vc article {padding:0 10px 20px;border-bottom:1px solid #ddd}
-#bo_vc header {zoom:1}
+#bo_vc article {margin:0 10px;padding:0 0 20px;border-bottom:1px solid #ddd}
+#bo_vc header {position:relative;zoom:1}
 #bo_vc header:after {display:block;visibility:hidden;clear:both;content:""}
-#bo_vc h1 {margin:15px 0 10px}
-.bo_vc_info {zoom:1}
+#bo_vc header img {position:absolute;top:0;left:-30px}
+#bo_vc h1 {float:left;margin:15px 0 10px}
+.bo_vc_info {float:left;margin:15px 0 10px 15px;zoom:1}
 .bo_vc_info:after {display:block;visibility:hidden;clear:both;content:""}
 .bo_vc_info dt {float:left}
 .bo_vc_info dd {float:left;margin:0 15px 0 10px}
@@ -388,9 +389,9 @@ a {color:#000;text-decoration:none}
 .bo_vc_act {float:right;margin:0;list-style:none;zoom:1}
 .bo_vc_act:after {display:block;visibility:hidden;clear:both;content:""}
 .bo_vc_act li {float:left;margin-left:5px}
-#bo_vc_w {position:relative;margin-top:10px}
+#bo_vc_w {position:relative;margin-top:10px;padding:10px}
 #bo_vc_w #char_cnt {position:absolute;top:5px;right:10px}
-#bo_vc_warea {clear:both;position:relative;margin:0 100px 10px 0}
+#bo_vc_warea {clear:both;position:relative;margin:0 90px 10px 0}
 #bo_vc_warea textarea {padding:3px;width:100%;height:50px;border:1px solid #ddd;background:#fff;vertical-align:middle}
 #bo_vc_warea textarea:focus {padding:4px;border:0;background:#494949;color:#fff}
 #bo_vc_warea .bo_vc_submit {position:absolute;top:0;right:-90px !important;right:20px;width:75px;height:57px;border:1px solid #666;background:#494949;color:#fff;letter-spacing:-0.1em}
diff --git a/skin/board/neo/view_comment.skin.php b/skin/board/neo/view_comment.skin.php
index 14336217a..f99f4a7ab 100644
--- a/skin/board/neo/view_comment.skin.php
+++ b/skin/board/neo/view_comment.skin.php
@@ -14,7 +14,7 @@ var char_max = parseInt(<?=$comment_max?>); // 최대
     <?
     for ($i=0; $i<count($list); $i++) {
         $comment_id = $list[$i]['wr_id'];
-        $comment_depth = strlen($list[$i]['wr_comment_reply']);
+        $comment_depth = strlen($list[$i]['wr_comment_reply']) * 30;
         if (strstr($list[$i]['wr_option'], "secret")) echo '비밀글';
             $str = $list[$i]['content'];
             if (strstr($list[$i]['wr_option'], "secret"))
@@ -24,9 +24,10 @@ var char_max = parseInt(<?=$comment_max?>); // 최대
             //$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);'>", $str);
     ?>
-    <article id="c_<?=$comment_id?>">
+    <article id="c_<?=$comment_id?>" <?if ($comment_depth) {?>style="margin-left:<?=$comment_depth?>px"<?}?>>
         <header>
             <h1><?=$list[$i]['name']?><span class="sound_only">님의 댓글</span></h1>
+            <img src="" alt="댓글의 댓글">
             <dl class="bo_vc_info">
                 <? if ($is_ip_view) { ?>
                 <dt>아이피</dt>