[code]
<TABLE border=0 cellSpacing=0 cellPadding=0 width="100%">
<TBODY>
<TR>
<TD height=30 width="100%"> </TD></TR>
<TR>
<TD vAlign=top width="100%" align=middle><INPUT accessKey=s
id=btn_submit border=0 src="../skin/board/mw.basic/img/btn_save.gif"
type=image>  <A href="./board.php?bo_table=advice1"><IMG
id=btn_list border=0 src="../skin/board/mw.basic/img/btn_list.gif"></A></TD></TR></TBODY></TABLE>
</FORM></TD></TR></TBODY></TABLE>
[/code]

<TD vAlign=top width="100%" align=middle> => <TD vAlign=top width="100%" align="center" >

[code]
css

.btn_wrap .btn_wrap_submit {display:inline-block;float:right}
.btn_wrap .btn_wrap_cancel {display:inline-block;float:left}

<div class='btn_wrap'>
<span class='btn_wrap_submit'><INPUT accessKey=s id=btn_submit border=0 src="../skin/board/mw.basic/img/btn_save.gif" type=image>
</span>
<span class='btn_wrap_cancel'><A href="./board.php?bo_table=advice1"><IMG id=btn_list border=0 src="../skin/board/mw.basic/img/btn_list.gif"></A></span>
</div>
[/code]