<table border="1">
    <tr>
        <td width="973" height="536">
            <table border="1">
                <tr>
                    <td width="963">
                        <p> </p>
                    </td>
                </tr>
            </table>
        </td>
    </tr>
</table>

테이블안에 테이블이있죠?

A를 큰테이블이라고 하고 B를 안쪽테이블이라고 부르겠습니다.

이때 B를 A안에서 맨위로 보낼려면 어떻게 해야되나요?

┌────────────────────────┐
│┌──────────────────────┐│
││                                                                  ││
││                                                                  ││
│└──────────────────────┘│
│                                                                        │
│                                                                        │
│                                                                        │
└────────────────────────┘

이렇게 만들려면..