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1. Sub TEST()
   
2. Dim xS As Worksheet, SHN$, i&, j%
   
3. With Sheets("Á`ªí")
   
4. ¡@¡@For i = 1 To .Cells(Rows.Count, 1).End(xlUp).Row Step 12
   
5. ¡@¡@¡@j = (i - 1) / 4 + 1
   
6. ¡@¡@¡@SHN = j & "~" & j + 2 & "²Õ"
   
7. ¡@¡@¡@On Error Resume Next: Set xS = Sheets(SHN): On Error GoTo 0
   
8. ¡@¡@¡@If xS Is Nothing Then Worksheets.Add(after:=Sheets(Sheets.Count)).Name = SHN
   
9. ¡@¡@¡@Set xS = Sheets(SHN)
   
10. ¡@
    
11. ¡@¡@¡@.Cells(i, 1).Resize(12, 4).Copy xS.[A1]
    
12. ¡@¡@¡@For j = 1 To 4: xS.Cells(1, j).ColumnWidth = .Cells(1, j).ColumnWidth: Next
    
13. ¡@¡@¡@For j = 1 To 12: xS.Cells(j, 1).RowHeight = .Cells(j, 1).RowHeight: Next
    
14. ¡@¡@¡@Set xS = Nothing
    
15. ¡@¡@Next i
    
16. End With
    
17. End Sub

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On Error Resume Next
Set xS = Sheets(SHN)
On Error GoTo 0
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