diff --git a/classes/context/Context.class.php b/classes/context/Context.class.php
index 68670940e..0498cb5ac 100644
--- a/classes/context/Context.class.php
+++ b/classes/context/Context.class.php
@@ -714,18 +714,18 @@
         /**
          * @brief js file을 추가
          **/
-        function addJsFile($file, $optimized = true) {
+        function addJsFile($file, $optimized = true, $targetie = '') {
             $oContext = &Context::getInstance();
-            return $oContext->_addJsFile($file, $optimized);
+            return $oContext->_addJsFile($file, $optimized, $targetie);
         }
 
         /**
          * @brief js file을 추가
          **/
-        function _addJsFile($file, $optimized) {
+        function _addJsFile($file, $optimized, $targetie) {
             if(in_array($file, $this->js_files)) return;
             //if(!preg_match('/^http:\/\//i',$file)) $file = str_replace(realpath("."), ".", realpath($file));
-            $this->js_files[] = array('file' => $file, 'optimized' => $optimized);
+            $this->js_files[] = array('file' => $file, 'optimized' => $optimized, 'targetie' => $targetie);
         }
 
         /**
@@ -763,19 +763,19 @@
         /**
          * @brief CSS file 추가
          **/
-        function addCSSFile($file, $optimized = true, $media = 'all') {
+        function addCSSFile($file, $optimized = true, $media = 'all', $targetie = '') {
             $oContext = &Context::getInstance();
-            return $oContext->_addCSSFile($file, $optimized, $media);
+            return $oContext->_addCSSFile($file, $optimized, $media, $targetie);
         }
 
         /**
          * @brief CSS file 추가
          **/
-        function _addCSSFile($file, $optimized, $media) {
+        function _addCSSFile($file, $optimized, $media, $targetie) {
             if(in_array($file, $this->css_files)) return;
 
             //if(preg_match('/^http:\/\//i',$file)) $file = str_replace(realpath("."), ".", realpath($file));
-            $this->css_files[] = array('file' => $file, 'optimized' => $optimized, 'media' => $media);
+            $this->css_files[] = array('file' => $file, 'optimized' => $optimized, 'media' => $media, 'targetie' => $targetie);
         }
 
         /**
diff --git a/classes/template/TemplateHandler.class.php b/classes/template/TemplateHandler.class.php
index c4c81f7cc..3a69da858 100644
--- a/classes/template/TemplateHandler.class.php
+++ b/classes/template/TemplateHandler.class.php
@@ -115,8 +115,8 @@
             // <!--@, --> 의 변경
             $buff = preg_replace_callback('!<\!--@(.*?)-->!is', array($this, '_compileFuncToCode'), $buff);
 
-            // import xml filter/ css/ js/ 언어파일 <!--%import("filename"[,optimized=true|false[,media="media"]]--> (media는 css에만 적용)
-            $buff = preg_replace_callback('!<\!--%import\(\"([^\"]*?)\"(,optimized\=(true|false)(,media\=\"([^\"]*)\")?)?\)-->!is', array($this, '_compileImportCode'), $buff);
+            // import xml filter/ css/ js/ 언어파일 <!--%import("filename"[,optimized=true|false][,media="media"][,targetie="lt IE 6|IE 7|gte IE 8|..."])--> (media는 css에만 적용)
+            $buff = preg_replace_callback('!<\!--%import\(\"([^\"]*?)\"(,optimized\=(true|false))?(,media\=\"([^\"]*)\")?(,targetie=\"([^\"]*)\")?\)-->!is', array($this, '_compileImportCode'), $buff);
 
             // 파일에 쓰기 전에 직접 호출되는 것을 방지
             $buff = sprintf('%s%s%s','<?php if(!defined("__ZBXE__")) exit();?>',"\n",$buff);
@@ -265,6 +265,10 @@
             if(isset($matches[5]))
                 $media = trim($matches[5]);
             if(!$media) $media = 'all';
+            if(isset($matches[7]))
+                $targetie = trim($matches[7]);
+            if(!$targetie) $targetie = '';
+            else $optimized = 'false';
 
             // given_file이 lang으로 끝나게 되면 언어팩을 읽도록 함
             if(substr($given_file, -4)=='lang') {
@@ -309,12 +313,12 @@
                     // css file
                     case 'css' :
                             $meta_file = sprintf('%s%s', $base_path, $filename);
-                            $output = sprintf('<?php Context::addCSSFile("%s%s", %s, "%s"); ?>', $base_path, $filename, $optimized, $media);
+                            $output = sprintf('<?php Context::addCSSFile("%s%s", %s, "%s", "%s"); ?>', $base_path, $filename, $optimized, $media, $targetie);
                         break;
                     // js file
                     case 'js' :
                             $meta_file = sprintf('%s%s', $base_path, $filename);
-                            $output = sprintf('<?php Context::addJsFile("%s%s", %s); ?>', $base_path, $filename, $optimized);
+                            $output = sprintf('<?php Context::addJsFile("%s%s", %s, "%s"); ?>', $base_path, $filename, $optimized, $targetie);
                         break;
                 }
             }
diff --git a/common/tpl/common_layout.html b/common/tpl/common_layout.html
index e85616e68..6f339a186 100644
--- a/common/tpl/common_layout.html
+++ b/common/tpl/common_layout.html
@@ -3,16 +3,42 @@
 <head>
     <meta http-equiv="Content-Type" content="text/html; charset=UTF-8" />
     <meta name="Generator" content="zeroboardXE {__ZBXE_VERSION__}" />
-    <!--@if($module_info->module)--><meta name="module" content="{$module_info->module}" />
-    <!--@end--><!--@if($module_info->skin)--><meta name="module_skin" content="{$module_info->skin}" />
-    <!--@end--><!--@if($layout_info->title)--><meta name="layout" content="{$layout_info->title} ({$layout_info->layout})" />
-    <!--@end--><!--@if($layout_info->author)--><meta name="layout_maker" content="{$layout_info->author->name} ({$layout_info->author->homepage})" />
-    <!--@end--><meta http-equiv="imagetoolbar" content="no" />
+<!--@if($module_info->module)-->
+    <meta name="module" content="{$module_info->module}" />
+<!--@end-->
+<!--@if($module_info->skin)-->
+    <meta name="module_skin" content="{$module_info->skin}" />
+<!--@end-->
+<!--@if($layout_info->title)-->
+    <meta name="layout" content="{$layout_info->title} ({$layout_info->layout})" />
+<!--@end-->
+<!--@if($layout_info->author)-->
+    <meta name="layout_maker" content="{$layout_info->author->name} ({$layout_info->author->homepage})" />
+<!--@end-->
+    <meta http-equiv="imagetoolbar" content="no" />
     <title>{Context::getBrowserTitle()}</title>
-    <!--@foreach($js_files as $key => $js_file)--><script type="text/javascript" src="{$js_file['file']}"></script>
-    <!--@end--><!--@foreach($css_files as $key => $css_file)--><link rel="stylesheet" href="{$css_file['file']}" type="text/css" charset="UTF-8" media="{$css_file['media']}" />
-    <!--@end--><!--@if($rss_url)--><link rel="alternate" type="application/rss+xml" title="RSS 2.0" href="{$rss_url}" />
-    <!--@end--><script type="text/javascript">//<![CDATA[
+<!--@foreach($js_files as $key => $js_file)-->
+<!--@if($js_file['targetie'])-->
+    <!--[if {$js_file['targetie']}]>
+<!--@end-->
+    <script type="text/javascript" src="{$js_file['file']}"></script>
+<!--@if($js_file['targetie'])-->
+    <![endif]-->
+<!--@end-->
+<!--@end-->
+<!--@foreach($css_files as $key => $css_file)-->
+<!--@if($css_file['targetie'])-->
+    <!--[if {$css_file['targetie']}]>
+<!--@end-->
+    <link rel="stylesheet" href="{$css_file['file']}" type="text/css" charset="UTF-8" media="{$css_file['media']}" />
+<!--@if($css_file['targetie'])-->
+    <![endif]-->
+<!--@end-->
+<!--@end-->
+<!--@if($rss_url)-->
+    <link rel="alternate" type="application/rss+xml" title="RSS 2.0" href="{$rss_url}" />
+<!--@end-->
+    <script type="text/javascript">//<![CDATA[
         var current_url = "{$current_url}";
         var request_uri = "{$request_uri}";
         var current_mid = "{$mid}";