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<?
include("../manage/category/common.php");
include('./include/_Head.php');
?>
<body style="background:url(../newimg/etax/bg.jpg) center top no-repeat;">
<table border="0" cellspacing="0" cellpadding="0" align="center">
<tr>
<td style="padding:0 7px 13px 0;" align="right"><? include('../html/include/newtop_sub_05.php'); ?></td>
</tr>
<tr>
<td style="padding:0 0 0px 0;"><script type="text/javascript">flash('../newimg/etax/main_navigation.swf', '1000','100');</script></td>
</tr>
<tr>
<td style="padding:0 0 26px 8px;"><table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td><? include('../html/include/left_menu_etax.php'); ?></td>
</tr>
<tr>
<td><img src="../newimg/etax/left_line_01.gif" border="0"></td>
</tr>
<tr>
<td><? include('../html/include/left_menu_mid.php'); ?></td>
</tr>
<tr>
<td><img src="../newimg/etax/left_line_02.gif" border="0"></td>
</tr>
</table>
</td>
<td valign="top">
<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td colspan="2"><img src="../newimg/etax/mid_top.jpg" border="0"></td>
</tr>
<tr valign ="top">
<td height="10" width="32"><img src="../newimg/etax/mid_top2.gif" border="0">
<td height="74" width="32" rowspan="3" valign="top"><img src="../newimg/etax/line_right.gif" border="0"></td>
</tr>
<tr>
<td height="10" width="32"></td>
</tr>
<tr>
<td width="754" align="center" valign="top">
<!-- etaxȸé top ¸Þ´º -->
<? include("../html/etaxtopmenu.php"); ?>
<TABLE width="700">
<TR>
<TD height="80"><IMG SRC="../newimg/etax/etax_hoga_title.gif" BORDER="0"></TD>
</TR>
<TR>
<TD align="center"><IMG SRC="../newimg/etax/hoga.jpg" BORDER="0"></TD>
</TR>
</TABLE>
<br>
<TABLE width="700">
<TR>
<TD align="center"><IMG SRC="../newimg/etax/etax_hoga02.gif.gif" BORDER="0"></TD>
</TR>
</TABLE>
</td>
</tr>
<tr>
<td height="5" width="32"></td>
</tr>
<tr>
<td colspan="2">
</td>
</tr>
<tr>
<td colspan="2">
</td>
</tr>
</table></td>
</tr>
</table></td>
</tr>
<tr>
<td align="center"><? include("../html/newfoot.php"); ?></td>
</tr>
</table>
</body>
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