Option Explicit
Sub TEST()
Dim i%, R&, xR1 As Range, xR2 As Range
Set xR1 = Workbooks("¤â¥U2.xls").Sheets(1).Cells
Set xR2 = Workbooks("±¾¸¹.xls").Sheets(1).Cells
For i = 9 To 300
R = i + ((i - 9) \ 20) * 2: If R > 300 Then Exit For
If xR1(i - 7, 3) <> "" Then xR2(R, 3) = xR1(i - 7, 4): xR2(R, 4) = xR1(i - 7, 16)
Next
Set xR1 = Nothing: Set xR2 = Nothing
End Sub