<?php
$arr = explode("|", $board[bo_category_list]);
$arr1  = explode("|", $board[bo_10]);
$str = "";
if(!$sca)
$str = "<td width='2'><img src='$board_skin_path/img/tab_on_notice_left.gif' height='29'></td>
<td background='$board_skin_path/img/tab_on_bg.gif' style='padding:4 15 0 15' nowrap>
<a href='board.php?bo_table=$bo_table'><b>전체</b></a></td>
<td width='2'><img src='$board_skin_path/img/tab_on_right.gif' height='29'></td>";
else
$str = "<td width='2'><img src='$board_skin_path/img/tab_off_notice_left.gif' height='29'></td>
<td background='$board_skin_path/img/tab_off_bg.gif' style='padding:4 15 0 15' nowrap>
<a href='board.php?bo_table=$bo_table'>전체</a></td>
<td width='2'><img src='$board_skin_path/img/tab_off_right.gif' height='29'></td>";
for ($i=0; $i<count($arr); $i++)
if (trim($arr[$i])){
if($arr[$i]==$sca){
$key    = array_search($sca, $arr);
$cate  = explode("^", $arr1[$key]);
$subca1 = $cate[0];
$str .= "<td width='2'><img src='$board_skin_path/img/tab_on_left.gif'></td>
<td background='$board_skin_path/img/tab_on_bg.gif' style='padding:4 15 0 15' nowrap>
<a href='$category_location" . rawurlencode($arr[$i]) . "&sfl=wr_10&stx=$subca1&nca=$subca1'>$arr[$i]</a></td>
<td width='2'><img src='$board_skin_path/img/tab_on_right.gif'></td>";
}else{
$key    = array_search($arr[$i], $arr);
$cate  = explode("^", $arr1[$key]);
$subca1=$cate[0];
$str .= "<td width='2'><img src='$board_skin_path/img/tab_off_left.gif'></td>
<td background='$board_skin_path/img/tab_off_bg.gif' style='padding:4 15 0 15' nowrap>
<a href='$category_location" . rawurlencode($arr[$i]) . "&sfl=wr_10&stx=$subca1&nca=$subca1'>$arr[$i]</a></td>
<td width='2'><img src='$board_skin_path/img/tab_off_right.gif''></td>";
}
}
echo $str;
echo "<td width='100%' background='$board_skin_path/img/tab_bg.gif' style='padding:4 0 0 15' nowrap valign='top'>";
?>
////////////////////////////////////////////////////////////////////////

파란색으로 지정한 곳 참고..

카테고리 탭방식인데 utf-8 에서 링크가 제대로 먹질 안더군요. 나름 삽질하다가 여기저기서 주워서 해결...이소스 아주 좋은 소스인데..
그리고
common.php 234라인에
///////

if (isset($sca))  {
    //$sca = mysql_real_escape_string($sca);   <---- 요거 주석처리하면 제대로 적용됩니다.
    $qstr .= '&sca=' . urlencode($sca);
}

도움 도셨길...