colspan rowspan 
html
<table width="100%" border="1" align="center" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td colspan="5"> 1234</td>
</tr>
<tr>
<td> 1</td>
<td colspan="3"> 23</td>
<td> 4</td>
</tr>
<tr>
<td> 1</td>
<td colspan="2"> 2</td>
<td> 3</td>
<td> 4</td>
</tr>
<tr>
<td> 1-1</td>
<td rowspan="3"> 2-1</td>
<td rowspan="3"> 2-2</td>
<td rowspan="3"> 3</td>
<td rowspan="3"> 4</td>
</tr>
<tr>
<td> 1-2</td>
</tr>
<tr>
<td> 1-3</td>
</tr>
</tbody>
</table>