스킨 자료실에 있습니다.
직접 만드실려고 하신다면 소스 살펴보시면 될것 같네요.

http://sir.co.kr/bbs/board.php?bo_table=g4_skin&sca=&sfl=wr_subject&stx=%C5%C7&sop=and

텝관련 소스는  밑에 있습니다 참조하세요.. ;;;;
<?
$tap_width = "460"; // 텝 넓이
?>

<SCRIPT type="text/javascript">
<!--
 old_debate='1';

 function showLayer_tap(objid){
  document.getElementById("debate"+old_debate).style.display="none";
  document.getElementById("debate"+old_debate+"#1").style.display="";
  document.getElementById("debate"+objid+"#1").style.display="none";
  document.getElementById("debate"+objid).style.display="";
  document.getElementById("debate_content"+old_debate).style.display="none";
  document.getElementById("debate_content"+objid).style.display="";
  old_debate=objid;
 }
//-->
</SCRIPT>

<table width="<?=$tap_width?>" border="0" cellspacing="0" cellpadding="0">
 <tr>
  <td align="center">
  <table width="<?=$tap_width?>" border="0" cellspacing="0" cellpadding="0">
  <tr>
<? for($i = 1 ; $i < 6 ; $i++) {?>

    <td width="92">
    <table cellSpacing=0 cellPadding=0 border=0>
    <tr>
      <td id=debate<?=$i?>  <? if($i != 1) echo "style=\"DISPLAY: none;\"";?>><table cellSpacing=0 cellPadding=0 border=0 width=92 height=23 background="nl_2.gif" style="cursor:pointer;" onclick=location.href="#"><tr><td align="center" width="91" class="small"><span style="color:#f0761c; font-weight:bold; vertical-align:-3px;"><?=$i?><?=$i?>~~~~</span></td><td width="2"></td></tr></table></TD>
      <td id=debate<?=$i?>#1 <? if($i == 1) echo "style=\"DISPLAY: none;\"";?>><table cellSpacing=0 cellPadding=0 border=0 width=92 height=23 background="nl.gif" style="cursor:pointer;" onclick=location.href="javascript:showLayer_tap('<?=$i?>')"><tr><td align="center" width="91" class="small"><span style="vertical-align:-3px;"><?=$i?><?=$i?>~~~</span></td><td width="2"></td></tr></table></td>
    </tr></table>
    </td>

<?}?>
</tr>
<tr>
  <td align="center" valign='top' height="50">

    <DIV id=debate_content1>1내용</div>
    <DIV id=debate_content2 style="DISPLAY: none;">2내용</div>
    <DIV id=debate_content3 style="DISPLAY: none;">3내용</div>
    <DIV id=debate_content4 style="DISPLAY: none;">4내용</div>
    <DIV id=debate_content5 style="DISPLAY: none;">5내용</div>
  </td>
</tr>
</table>