3층 구성 레이아웃

<meta http-ｅquiv=content="text/html; charset=UTF-8">
<link rel="stylesheet" href="/common/sub.css" type="text/css">
<style>
#top {
 margin-top:20px;
 font-family:dotum;
 font-size:12px;
 color:#0f0f0f;
}
#middle {
 margin-top:20px;
 font-family:gulim;
 font-size:12px;
 color:#0f0f0f;
}
#bottom {
 margin-top:20px;
 font-family:dotum;
 font-size:12px;
 color:#0f0f0f;
}
</style>

 <div id="top">
  <? include $_SERVER[DOCUMENT_ROOT]."/top.php" ?>
 </div>
 <div id="middle" width="600">
  <div style="float:left;">
  감나와라
  </div>
  <div style="float:left;">
    뚝딱
  </div>
  <div>
   ...움메~
  </div>
 </div>
 <div id="bottom">
  <? include $_SERVER[DOCUMENT_ROOT]."/bottom.php" ?>
 </div>