[플래쉬 위에 레이어 띄우기]

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<a href='http://tagin.net' target='_blank'>메뉴1</a>
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<a href='http://tagin.net' target='_blank'>메뉴2</a>
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<a href='http://tagin.net' target='_self'>메뉴3</a>
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<div style="border-width:1; border-color:gray; border-style:solid; width:347; height:106; position:absolute; left:0; top:20; z-index:-10;">플래시 코드 들어가는곳</div>