게시물 엑셀 다운로드시 한글 깨짐

<?php
include_once "_common.php";
if (!$is_admin) {
    alert("관리자만 접근 가능합니다.");
    exit;
    
}

$excel_down = $g5['write_customer'] . $_GET['bo_table']; //엑셀 다운로드 테이블
$wr_id = $_GET['wr_id'];

$hp_filename = "문의현황";
@sql_query("SET CHARACTER SET utf-8");  // 한글깨지면 주석해지

if ($ms =="excel"){
    $g5['title'] = "엑셀 문서 다운로드";
    header( "Content-type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" );
    header( "Content-Disposition: attachment; filename={$hp_filename}.xlsx" );
    //header( "Content-Description: PHP4 Generated Data" );
} else if ($ms =="power"){
    $g5['title'] = "파워포인트 문서 다운로드";
    header( "Content-type: application/vnd.ms-powerpoint" );
    header( "Content-Disposition: attachment; filename={$hp_filename}.ppt" );
    // header( "Content-Description: PHP4 Generated Data" );
} else if ($ms =="word"){
    $g5['title'] = "워드 문서 다운로드";
    header( "Content-type: application/vnd.ms-word" );
    header( "Content-Disposition: attachment; filename={$hp_filename}.doc" );
    //header( "Content-Description: PHP4 Generated Data" );
} else if ($ms =="memo"){
    $g5['title'] = "메모 문서 다운로드";
    header( "Content-type: application/vnd.ms-notepad" );
    header( "Content-Disposition: attachment; filename={$hp_filename}.txt" );
} else {
    header( "Content-type: application/vnd.ms-excel" );
    header( "Content-Disposition: attachment; filename={$hp_filename}.xls" );
}
header( "Content-Description: PHP4 Generated Data" );
print("<meta http-equiv=\"Content-Type\" content=\"application/vnd.ms-excel; charset=utf-8\">");

// 원글 + 코멘트 다운로드
$temp=sql_fetch_array(sql_query("select count(*) from {$excel_down} "));
$result=sql_query("select * from {$excel_down} order by wr_datetime desc");

// 원글만 다운로드 (코멘트 제외) ,  2013-10-21 추가
//$temp=sql_fetch_array(mysql_query("select count(*) from {$excel_down} where wr_is_comment = '0' and wr_content = '{$wr_id}' "));
//$result=sql_query("select * from {$excel_down} where wr_is_comment = '0'  and wr_content = '{$wr_id}' order by wr_datetime desc"); 

$number=$temp[0];
?>
<html>
<head>
<!-- <meta http-equiv="Content-Type" content="text/html; charset=utf-8"> -->
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<style type="text/css">
.txt {
    mso-style-parent:style0;
    mso-number-format:"\@";
    border:.5pt solid windowtext;
}
</style>
</head>
<body>
<table>

  <tr>
                  
                   <th class='txt'>고객명</th>
                   <th class='txt'>전화번호</th>
                   <th class='txt'>건물유형</th>
                   <th class='txt'>입주일</th>
                   <th class='txt'>요청사항</th>
           
               <!--   <td>필드1</td>
                   <td>필드2</td>
                   <td>필드3</td>
                   <td>필드4</td>
                   <td>필드5</td>
                   <td>필드6</td>
                   <td>필드7</td>
                   <td>필드8</td>
                   <td>필드9</td>
                   <td>필드10</td>
           </tr>  -->

<?php

while($data=sql_fetch_array($result)) {
    echo "
    
    <tr>
       
        <td class='txt'>{$data['wr_subject']}</td>
        <td class='txt'>{$data['wr_1']}</td>
        <td class='txt'>{$data['wr_2']}</td>
        <td class='txt'>{$data['wr_3']}</td>
        <td class='txt'>{$data['wr_4']}</td>
        
    </tr>
    ";
    $number--;
    
}
?>
</table>
</body>
</html>