http://kin.naver.com/detail/detail.php?d1id=1&dir_id=1050202&eid=ojJTz0c2Lss2DV3+o6bXu0gFA7QVDHR4 A B C D E F G H I J 1 I B E 29 I2 H 8 1 4 2 D H J 18 H1 0 3 7 9 3 A F C 30 J2 0 5 2 4 38 H3 5 19 I1 6 40 J3 7 28 H2 8 20 J1 9 39 I3 E1 =CODE(LEFT(F1))-64+RIGHT(F1)*10 G2 =N(ISNUMBER(G1)) H1 =MOD(INDIRECT(INDEX($F$1:$F$9,MATCH(ROW()*10+COLUMN(),$E$1:$E$9,0)-1,0))+1,10) I2 =IF(G2,G1-1,CODE(G1)-65..