<Table width="324" border="0" cellpadding="0" cellspacing="0" align="center">
    <tr height="1"><td bgcolor="#0b7b8f"></td></tr>
    <tr><td>
    <Table width="100%" border="0" cellpadding="0" cellspacing="0" style="color:#555555;font-weight:bold;">
    <Tr height="20">
        <td width="10%" align="right"><a href="Javascript:;" onClick="AddTable('cash_table',0)">추가</a></td>
    </Tr></Table></td></tr>
</Table>
<Table width='324' border='0' cellpadding='0' cellspacing='0' align='center' id='cash_table' bgcolor='#add1d6'>
    <tr height="32">
        <td align='center' width='322'>
        <Table width='322' border='0' cellpadding='0' cellspacing='1' align='center'>
            <tr align='center' height='30' bgcolor='#FFFFFF'>
                <td><input type='text' class=text_input name='c_in_summary[]' value=''></td>
                <td><input type='text' class=text_input name='c_in_amount[]' value=''></td>
                <td><input type='text' class=text_input name='c_in_remark[]' value=''></td>
            </tr>
        </Table>
        </td>
        <td></td>
    </tr>
</Table>

<Script Language="JavaScript">
var cnt = 2;
function AddTable(tbl_name, onevent) {
    var intc    = tbl_name.substring(0,1);
    var tbl        = document.getElementById(tbl_name);
    var trow    = tbl.insertRow(-1);
    trow.height = 32;
    trow.id        = cnt;
    var tcol1    = trow.insertCell(-1);
    tcol1.innerHTML = "<Table width='322' border='0' cellpadding='0' cellspacing='1' align='center'>\n<tr align='center' height='30' bgcolor='#FFFFFF'>\n<td><input type='text' class=text_input name='"+intc+"_in_summary[]' value=''></td>\n<td><input type='text' class=text_input name='"+intc+"_in_amount[]' value=''></td>\n<td><input type='text' class=text_input name='"+intc+"_in_remark[]' value=''></td>\n</tr>\n</Table>\n";
    var tcol4    = trow.insertCell(-1);
    tcol4.vAlign = "top";
    tcol4.innerHTML = "<div style='position:absolute;width:20px;height:30px;'> </div><div id='del_"+cnt+"' style='position:absolute;border:1px solid #add1d6;color:#add1d6;cursor:hand;height:32px;display:none;'>×</div>";
    tcol4.onmouseover=function(){
        trow.style.backgroundColor="#F4F4F4";
        document.getElementById("del_"+trow.id).style.display = "";
    }
    tcol4.onmouseout =function(){
        trow.style.backgroundColor="#add1d6";
        document.getElementById("del_"+trow.id).style.display = "none";
    }
    tcol4.onclick =function(){
        tbl.deleteRow(trow.rowIndex);
    }

    cnt++;
}
</script>


미리보기는 링크를 이용하세여~~

추가 후 삭제는 셀 끝 부분에 마우스 가져가시면 삭제 버튼 나옵니다~