이곳저곳 뒤져봤는데 해결책이 안나와서 질문드립니다.
우선 265보드에 냉동개구리님의 kagla_notice 최신글스킨을 사용중입니다.
문제는 스킨부분이 아니라 내용부분에 html로 작성되어진부분이네요.
내용부분에 html을 적용해서 나오게 하는 방법을 좀 알려주셨음하네요
다음은 lib.php의 소스 내용입니다 . 좀 살펴봐주세요 ^^;

// 최신글을 추출한다.
function latest($skin_dir='', $bo_table, $rows=10, $len=40)
{
   global $latest_skin, $cfg, $gnu_path;

   include($gnu_path . 'bbs/gblayer.php');

   $tmp_latest_skin = $latest_skin;

   // 스킨디렉토리값이 넘어왔다면
   if ($skin_dir) {
       $latest_skin = $gnu_path . "bbs/skin/latest/$skin_dir";
   }

   $sql = " select * from $cfg[table_board] where bo_table = '$bo_table' ";
   $bo = sql_fetch_array($sql);
   $bo_subject = $bo[bo_subject];
   include "$latest_skin/latest_head.skin.php";

   $sql = " select a.*, mb_open
             from {$cfg[write_table_prefix]}{$bo_table} a
             left join $cfg[table_member] b on (b.mb_id = a.mb_id)
             where a.wr_comment = 0
             order by a.wr_num, a.wr_datetime desc limit 0, $rows ";
   $result = sql_query_error($sql);
   for ($i=0; $row = mysql_fetch_array($result); $i++) {
       $wr_subject = conv_subject($row[wr_subject], $len,"…");
       $wr_content = get_text($row[wr_content]);
       $wr_name = gblayer($row[mb_id], cut_str($row[wr_name],10), $row[wr_email], $row[wr_homepage], $row[mb_open]);
       $wr_date = substr($row[wr_datetime],2,8);

       // new 이미지
       $icon_new = "";
       if ($row[wr_datetime] >= date("Y-m-d H:i:s", time() - $bo[bo_new] * 3600)) {
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;$icon_new = "<img src='$latest_skin/icon_new.gif' align=absmiddle>";
&nbsp; &nbsp; &nbsp; &nbsp;}

&nbsp; &nbsp; &nbsp; &nbsp;// 코멘트 카운트
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;$commentcnt = "";
&nbsp; &nbsp; &nbsp; if ($row[wr_commentcnt] > 0) {
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; $commentcnt = "($row[wr_commentcnt])";
&nbsp; &nbsp; &nbsp; }

&nbsp; &nbsp; &nbsp; &nbsp;
//스킨에서내용추출부
$wr_content &nbsp; &nbsp; = get_text(cut_str($row[wr_content], 200, '....[계속]'));{
$wr_content = strip_tags($wr_content);
&nbsp; &nbsp; if ($row[wr_secret]) $wr_content &nbsp;= ""; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
}
&nbsp; &nbsp; &nbsp; &nbsp;
&nbsp; &nbsp; &nbsp; &nbsp;$file1 = $row[wr_file1];
&nbsp; &nbsp; &nbsp; &nbsp;$file2 = $row[wr_file2];
&nbsp; &nbsp; &nbsp; &nbsp;$file1_image = "";
&nbsp; &nbsp; &nbsp; &nbsp;$file2_image = "";
&nbsp; &nbsp; &nbsp; &nbsp;if (@preg_match($cfg[image_extension], $file1)) { $file1_image = $gnu_path . 'data/file/' . "$bo_table/$file1"; }
&nbsp; &nbsp; &nbsp; &nbsp;if (@preg_match($cfg[image_extension], $file2)) { $file2_image = $gnu_path . 'data/file/' . "$bo_table/$file2"; }

&nbsp; &nbsp; &nbsp; &nbsp;$a_list_link = $gnu_path . "bbs/gnuboard.php?bo_table=$bo_table&wr_id=$row[wr_id]";
&nbsp; &nbsp; &nbsp; &nbsp;include "$latest_skin/latest_main.skin.php";
&nbsp; &nbsp;}
&nbsp; &nbsp;mysql_free_result($result);

&nbsp; &nbsp;$show_nodata_begin = "";
&nbsp; &nbsp;$show_nodata_end = "";
&nbsp; &nbsp;if ($i>0) {
&nbsp; &nbsp; &nbsp; &nbsp;$show_nodata_begin = "<!--";
&nbsp; &nbsp; &nbsp; &nbsp;$show_nodata_end = "-->";
&nbsp; &nbsp;}
&nbsp; &nbsp;include "$latest_skin/latest_tail.skin.php";

&nbsp; &nbsp;$latest_skin = $tmp_latest_skin;
}