fm25님의 도움으로 댓글 포맷을 변경해봤는데요...

<?php if ($is_guest) { ?>        <tr>            <td><label for="wr_name">이름<strong class="sound_only"> 필수</strong></label>            <input type="text" name="wr_name" value="<?php echo get_cookie("ck_sns_name"); ?>" id="wr_name" required class="frm_input required" size="25" maxLength="20"></td>            <td><label for="wr_password">비밀번호<strong class="sound_only"> 필수</strong></label>            <input type="password" name="wr_password" id="wr_password" required class="frm_input required" size="10" maxLength="20"></td>        <?php } ?>            <td><label for="wr_secret">비밀글사용</label>            <input type="checkbox" name="wr_secret" value="secret" id="wr_secret"></td>        </tr>