/* 상단 메뉴 영역 및 관련된 버튼 스타일 */
#topMenuBox { float:left; width:1020px; height:40px; background:url("../images/top_menu_bg.gif") no-repeat left top; text-align:center;}
#menu { text-align:center; width:1020px; list-style:none; margin:0 auto; padding:0;}
#menu * {margin:0; padding:0;}
 /* 전체적인글씨색 */
#menu a {display:block; color:#000; text-decoration:none; clear:both;}
 /* 1차메뉴 가로간격 */
#menu li {position:relative; float:left; margin-right:2px;}
 /* 1,2차메뉴 세로간격 */
#menu ul {position:absolute; top:26px; left:0; background:#d1d1d1; display:none; opacity:0; list-style:none;}
 /* 2,3,4차메뉴 설정 */
#menu ul li {position:relative; border:1px solid #aaa; border-top:none; width:113px; margin:0;}
#menu ul li a {display:block; padding:3px 7px 5px; background-color:#d1d1d1;}
#menu ul li a:hover {background-color:#c5c5c5;}
 /* 2,3,4차메뉴 가로간격 (left를"2,3,4차메뉴 설정" width값이랑 같이 한다) */
#menu ul ul {left:113px; top:1px;}
 /* 1차메뉴 설정 */
#menu .menulink {border:1px solid #aaa; padding:5px 7px 7px; font-weight:bold; background:url("../images/header.gif") no-repeat left top; width:100px;}
#menu .menulink:hover, ul.menu .menuhover {background:url("../images/header_over.gif") no-repeat left top;}
#menu .sub {background:url("../images/arrow.gif") 136px 8px no-repeat;}
#menu .topline {border-top:1px; solid #aaa;}

        <!-- 상단 메뉴 -->
  <div id="topMenuBox">
   <ul class="menu" id="menu">
   <!--@foreach($top_menu->list as $key1 => $val1)--><!--@if($val1['text'])-->
    <!--@if($val1['selected'])-->
     {@ $menu_1st = $val1 }
    <!--@end-->
   <li <!--@if($val1['selected'])-->class="on"<!--@end-->><a href="{$val1['href']}" <!--@if($val1['open_window']=='Y')-->onclick="window.open(this.href);return false;"<!--@end-->class="menulink">{$val1['text']}</a>   

    <!--@if($val1['list'])-->
    <ul><!--@foreach($val1['list'] as $key2 => $val2)--><!--@if($val2['text'])-->
    <li <!--@if($val2['selected'])-->class="on"<!--@end-->><a href="{$val2['href']}" <!--@if($val2['open_window']=='Y')-->onclick="window.open(this.href);return false;"<!--@end-->class="sub">{$val2['text']}</a>
   
     <!--@if($val2['list'])-->
     <ul><!--@foreach($val2['list'] as $key3 => $val3)--><!--@if($val3['text'])-->
     <li <!--@if($val3['selected'])-->class="on"<!--@end-->><a href="{$val3['href']}" <!--@if($val3['open_window']=='Y')-->onclick="window.open(this.href);return false;"<!--@end-->class="topline">{$val3['text']}</a>
    
         <!--@if($val3['list'])-->
      <ul><!--@foreach($val3['list'] as $key4 => $val4)--><!--@if($val4['text'])-->
      <li <!--@if($val4['selected'])-->class="on"<!--@end-->><a href="{$val4['href']}" <!--@if($val4['open_window']=='Y')-->onclick="window.open(this.href);return false;"<!--@end-->>{$val4['text']}</a>
     
      </li><!--@end--><!--@end-->
      </ul><!--@end-->
     </li><!--@end--><!--@end-->
     </ul><!--@end-->
    </li><!--@end--><!--@end-->
    </ul><!--@end-->
   </li><!--@end--><!--@end-->
   </ul>
  </div>