<script>
      function ViewLayer(){
  if(document.getElementById("sogam").style.display=="none"){
   document.getElementById("sogam").style.display='inline'
  }else{
   document.getElementById("sogam").style.display='none'
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}
</script>

<a href="javascript:ViewLayer();">클릭</a>

       <Div id="sogam>" style="position:absolute; left:650px; top:1650px; width:100px; height:100px; z-index:1;display:none;">
         <table bgcolor="#e2e2e2" width="300" height="200">
           <tr>
          <td>가나다</td>
        </tr>
         </table>
       </Div>