아ㅠ 죄송한데 엑셀쪽 에러는 어떻게 확인할 수 있나요?
txt 파일로 변환해보니
饉胥??                >  ?          
            ?    ? 
이런식으로 깨져서 나오네요ㅠ

엑셀 다운받으시면 에러 나오나요? 그러면 엑셀 아웃풋 하는 파일을 여기다 올려보세요 내부를 확인 못하니까.. 올려보고 문제 된거 파악 해야되요

include_once('../../../common.php');

$sql = " SELECT *  from {$write_table} where wr_is_comment = 0 order by wr_id asc";
    $result = sql_query($sql);
    $cnt = @sql_num_rows($result);
    if (!$cnt)
        alert("출력할 내역이 없습니다.");

    /*================================================================================
    php_writeexcel http://www.bettina-attack.de/jonny/view.php/projects/php_writeexcel/
    =================================================================================*/

    include_once(G5_LIB_PATH.'/Excel/php_writeexcel/class.writeexcel_workbook.inc.php');
    include_once(G5_LIB_PATH.'/Excel/php_writeexcel/class.writeexcel_worksheet.inc.php');

    $fname = tempnam(G5_DATA_PATH, "tmp-KaKao-Friends-Premium.xls");
    $workbook = new writeexcel_workbook($fname);
    $worksheet = $workbook->addworksheet();

    // Put Excel data
    $data = array('번호', '입금자명', '핸드폰번호', '카톡채널', '신청수량', '세금계산서' );
    $data = array_map('iconv_euckr', $data);

    $col = 0;
    foreach($data as $cell) {
        $worksheet->write(0, $col++, $cell);
    }

    $save_it_id = '';
    for($i=1; $row=sql_fetch_array($result); $i++)
    {
        $row = array_map('iconv_euckr', $row);

$wr_data = apms_unpack($row['wr_content']);

        $worksheet->write($i, 0, ' '.$i);
        $worksheet->write($i, 1, $row['wr_subject']);
        $worksheet->write($i, 2, $row['wr_content']);
        $worksheet->write($i, 3, $wr_data['kakao']);
        $worksheet->write($i, 4, $wr_data['amount']);
        $worksheet->write($i, 5, $wr_data['tax']);
    }
    $workbook->close();

    header("Content-Type: application/x-msexcel; name=\"KaKao-Friends-Premium-".date("ymd", time()).".xls\"");
    header("Content-Disposition: inline; filename=\"KaKao-Friends-Premium-".date("ymd", time()).".xls\"");
    $fh=fopen($fname, "rb");
    fpassthru($fh);
    unlink($fname);

    exit;

$data = array_map('iconv_euckr', $data); 이거를 주석처리 해보세요
근데 이게 php 버전이 4, 5 이면 필요한부분인데 만약에 최신버전이면 필요 없거든요

include_once('../../../common.php');

$sql = " SELECT *  from {$write_table} where wr_is_comment = 0 order by wr_id asc";
    $result = sql_query($sql);
    $cnt = @sql_num_rows($result);
    if (!$cnt)
        alert("출력할 내역이 없습니다.");

    /*================================================================================
    php_writeexcel http://www.bettina-attack.de/jonny/view.php/projects/php_writeexcel/
    =================================================================================*/

    include_once(G5_LIB_PATH.'/Excel/php_writeexcel/class.writeexcel_workbook.inc.php');
    include_once(G5_LIB_PATH.'/Excel/php_writeexcel/class.writeexcel_worksheet.inc.php');

    $fname = tempnam(G5_DATA_PATH, "tmp-KaKao-Friends-Premium.xls");
    $workbook = new writeexcel_workbook($fname);
    $worksheet = $workbook->addworksheet();

    // Put Excel data
    $data = array('번호', '입금자명', '핸드폰번호', '카톡채널', '신청수량', '세금계산서' );
    $data = array_map('iconv_euckr', $data);

    $col = 0;
    foreach($data as $cell) {
        $worksheet->write(0, $col++, $cell);
    }

    $save_it_id = '';
    for($i=1; $row=sql_fetch_array($result); $i++)
    {
        $row = array_map('iconv_euckr', $row);

$wr_data = apms_unpack($row['wr_content']);

        $worksheet->write($i, 0, ' '.$i);
        $worksheet->write($i, 1, $row['wr_subject']);
        $worksheet->write($i, 2, $row['wr_content']);
        $worksheet->write($i, 3, $wr_data['kakao']);
        $worksheet->write($i, 4, $wr_data['amount']);
        $worksheet->write($i, 5, $wr_data['tax']);
    }
    $workbook->close();

    header("Content-Type: application/x-msexcel; name=\"KaKao-Friends-Premium-".date("ymd", time()).".xls\"");
    header("Content-Disposition: inline; filename=\"KaKao-Friends-Premium-".date("ymd", time()).".xls\"");
    $fh=fopen($fname, "rb");
    fpassthru($fh);
    unlink($fname);

    exit;

답이 늦었네요ㅠㅠ 이렇게 넣었는데 안돼요ㅠㅠ

데이터는
<?=$wr_data['kakao']?>
<?=$wr_data['amount']?>
<?=$wr_data['tax']?>
$wr_content = apms_pack($wr_data);

이렇게 받았어요