코드 요약 부탁드립니다

<ul>
    <?php
    $listUrl = G5_SHOP_URL . '/list.php?ca_id=';
    //1차 카테고리 리스트들 가져오기
    $res = sql_query(" select ca_id, ca_name from {$g5['g5_shop_category_table']} where ca_use = '1' and ca_id like '__' order by ca_order, ca_id ");
    for ($i = 0; $r = sql_fetch_array($res); $i++) {
        ?>
    <li class="<?php echo strpos($r['ca_id'], $ca_id) === 0 ? 'open' : ''; ?>">
        <a href="<?php echo $listUrl . $r['ca_id']; ?>"><?php echo get_text($r['ca_name']); ?></a>
        <?php
        //2차 카테고리 리스트들 가져오기
        $res2 = sql_query(" select ca_id, ca_name from {$g5['g5_shop_category_table']} where ca_use = '1' and ca_id like '{$r['ca_id']}__' order by ca_order, ca_id ");

        for ($j = 0; $r2 = sql_fetch_array($res2); $j++) {
            if ($j == 0)
                echo '<ul class="">' . PHP_EOL;

            //하위카테고리 상품 수량
            $temp = sql_fetch("select count(*) as cnt from {$g5['g5_shop_item_table']} where ca_id like '{$r2['ca_id']}%' or ca_id2 like '{$r2['ca_id']}%' or ca_id3 like '{$r2['ca_id']}%' ");
            ?>
            <li>
                <a href="<?php echo $listUrl . $r2['ca_id']; ?>" class=""><?php echo get_text($r2['ca_name']); ?> <span class="c_num">(<?php echo (int)$temp['cnt'] ?>)</span></a>
            </li>
            <?php
        }
        if ($j > 0)
            echo '</ul>' . PHP_EOL;
        ?>
            <li class="<?php echo strpos($r2['ca_id'], $ca_id) === 0 ? 'open' : ''; ?>">
        <a href="<?php echo $listUrl . $r2['ca_id']; ?>"><?php echo get_text($r2['ca_name']); ?></a>
        <?php
        //3차 카테고리 리스트들 가져오기
        $res3 = sql_query(" select ca_id, ca_name from {$g5['g5_shop_category_table']} where ca_use = '1' and ca_id like '{$r2['ca_id']}__' order by ca_order, ca_id ");

        for ($k = 0; $r3 = sql_fetch_array($res3); $k++) {
            if ($k == 0)
                echo '<ul class="">' . PHP_EOL;

            //하위카테고리 상품 수량
            $temp = sql_fetch("select count(*) as cnt from {$g5['g5_shop_item_table']} where ca_id like '{$r3['ca_id']}%' or ca_id2 like '{$r3['ca_id']}%' or ca_id3 like '{$r2['ca_id']}%' ");
            ?>
            <li>
                <a href="<?php echo $listUrl . $r3['ca_id']; ?>" class=""><?php echo get_text($r3['ca_name']); ?> <span class="c_num">(<?php echo (int)$temp['cnt'] ?>)</span></a>
            </li>
            <?php
        }
        if ($k > 0)
            echo '</ul>' . PHP_EOL;
        ?>
        </li>
        <?php
    }
    ?>
</ul>