.base-tabs {
  background:#F5F6F7;
  background: url("mnbg.gif");
 /* background-image: -webkit-gradient(linear, left top, left bottom, from(#F7F9FA), to(#F3F4F5));
  background-image: -webkit-linear-gradient(top, #F7F9FA, #F3F4F5);
  background-image:    -moz-linear-gradient(top, #F7F9FA, #F3F4F5);
  background-image:    -ms-linear-gradient(top, #F7F9FA, #F3F4F5);
  background-image:      -o-linear-gradient(top, #F7F9FA, #F3F4F5);
  background-image:        linear-gradient(top, #F7F9FA, #F3F4F5);
  filter: progid:DXImageTransform.Microsoft.gradient(startColorStr='#F7F9FA', EndColorStr='#F3F4F5');*/
  border-top:1px #DADDE0 solid;
  border-bottom:1px #DADDE0 solid;
  padding:2px 4px 0;
  /*height:32px*/
}

.base-tabs li {

    position:relative;
    top:1px;
    font-size:13px;
    color:#505659;
    padding:6px 12px 5px;
    margin:0 0 0 0px;
    font-weight:bold;
    display:inline-block;
  /*  background:#F5F6F7;
    background-image: -webkit-gradient(linear, left top, left bottom, from(#F7F9FA), to(#F5F6F7));
    background-image: -webkit-linear-gradient(top, #F7F9FA, #F5F6F7);
    background-image:    -moz-linear-gradient(top, #F7F9FA, #F5F6F7);
    background-image:    -ms-linear-gradient(top, #F7F9FA, #F5F6F7);
    background-image:      -o-linear-gradient(top, #F7F9FA, #F5F6F7);
    background-image:        linear-gradient(top, #F7F9FA, #F5F6F7);
    filter: progid:DXImageTransform.Microsoft.gradient(startColorStr='#F7F9FA', EndColorStr='#F5F6F7');*/
    -webkit-border-top-left-radius: 3px;
    -webkit-border-top-right-radius: 3px;
    -moz-border-radius-topleft: 3px;
    -moz-border-radius-topright: 3px;
    border-top-left-radius: 3px;
    border-top-right-radius: 3px;
    border:0px #DADDE0 solid;
    border-bottom:0;
    -webkit-box-shadow: inset 0 0px 0 #FAFBFC;
    -moz-box-shadow: inset 0 0px 0 #FAFBFC;
    box-shadow: inset 0 0px 0 #FAFBFC;
    border-bottom:1px #DADDE0 solid;
  }

이렇게 css로 불러오는데요,.
php에서는

<span id='position'></span>
<ul id='tabSelector' class='base-tabs'>


  <li class='on'>테스트</li>
  <li>테스트2</p></li>
  <li>테스트3</li>
  <li>테스트4</strong></li>
</ul>

<div id='tabs'>
  <ul>
    <li style='display:block'>
      <div>
1
      </div>
    </li>
    <li style='display:none'>
      <div>
2
      </div>
    </li>

    <li style='display:none'>
      <div>
3
      </div>
<li style='display:none'>
      <div>
4
      </div>
    </li>   

  </ul>

메뉴바가있다면
 지금은 이렇게 표시되는데요
------------------------------------------------------------------------------------
 전체게시판    무슨게시판1  무슨게시판2 무슨게시판4
-------------------------------------------------------------------------------------


------------------------------------------------------------------------------------
  전체게시판                  무슨게시판1                무슨게시판2              무슨게시판4
-------------------------------------------------------------------------------------

이렇게 나눠 질려면 어떻하나요...
골고루 퍼지게..
해당 탭마다 il 로적용했습니다~