diff --git a/AvocadoEdition_Light/head.sub.php b/AvocadoEdition_Light/head.sub.php
index 07fab04..4b5e244 100644
--- a/AvocadoEdition_Light/head.sub.php
+++ b/AvocadoEdition_Light/head.sub.php
@@ -1,10 +1,13 @@
 <?php
-// 이 파일은 새로운 파일 생성시 반드시 포함되어야 함
 if (!defined('_GNUBOARD_'))
   exit; // 개별 페이지 접근 불가
+
 check_site_auth();
 
-$g5_debug['php']['begin_time'] = $begin_time = microtime(true);
+if (!defined('G5_IS_ADMIN') && defined('G5_THEME_PATH') && file_exists(G5_THEME_PATH . "/head.sub.php")) {
+  include_once G5_THEME_PATH . '/head.sub.php';
+  return;
+}
 
 if (!isset($g5['title'])) {
   $g5['title'] = $config['cf_title'];
@@ -37,8 +40,7 @@ if (defined('_INDEX_')) {
 
 $html_class = $is_page_login ? "login" : "";
 $html_class .= $_COOKIE['header_close'] == 'close' ? " close-header" : "";
-?>
-<!doctype html>
+?><!DOCTYPE html>
 <html lang="ko" class='<?= $html_class ?>'>
   <head>
     <meta charset="utf-8">
diff --git a/AvocadoEdition_Light/tail.sub.php b/AvocadoEdition_Light/tail.sub.php
index ef43e50..8bf3366 100644
--- a/AvocadoEdition_Light/tail.sub.php
+++ b/AvocadoEdition_Light/tail.sub.php
@@ -1,5 +1,11 @@
 <?php
-if (!defined('_GNUBOARD_')) exit; // 개별 페이지 접근 불가
+if (!defined('_GNUBOARD_'))
+  exit; // 개별 페이지 접근 불가
+
+if (!defined('G5_IS_ADMIN') && defined('G5_THEME_PATH') && file_exists(G5_THEME_PATH . "/tail.sub.php")) {
+  include_once G5_THEME_PATH . '/tail.sub.php';
+  return;
+}
 unset($mb);
 unset($row);
 unset($row2);
@@ -7,6 +13,7 @@ unset($row2);
 EventHandler::triggerEvent("gnuboard.tail_sub");
 ?>
 </body>
+
 </html>
 <?php
 echo html_end();
diff --git a/AvocadoEdition_Light/theme/basic/head.sub.php b/AvocadoEdition_Light/theme/basic/head.sub.php
new file mode 100644
index 0000000..080af18
--- /dev/null
+++ b/AvocadoEdition_Light/theme/basic/head.sub.php
@@ -0,0 +1,147 @@
+<?php
+if (!defined('_GNUBOARD_'))
+  exit;
+
+if (!isset($g5['title'])) {
+  $g5['title'] = $config['cf_title'];
+  $g5_head_title = $g5['title'];
+} else {
+  $g5_head_title = $g5['title']; // 상태바에 표시될 제목
+  $g5_head_title .= " | " . $config['cf_title'];
+}
+
+$g5['title'] = strip_tags(get_text($g5['title']));
+$g5_head_title = strip_tags(get_text($g5_head_title));
+
+$g5['lo_location'] = addslashes($g5['title']);
+
+if (!$g5['lo_location']) {
+  $g5['lo_location'] = addslashes(clean_xss_tags($_SERVER['REQUEST_URI']));
+}
+
+$g5['lo_url'] = addslashes(clean_xss_tags($_SERVER['REQUEST_URI']));
+
+if (strstr($g5['lo_url'], '/' . G5_ADMIN_DIR . '/') || $is_admin == 'super') {
+  $g5['lo_url'] = '';
+}
+
+$is_page_login = (strstr($_SERVER["REQUEST_URI"], 'login') == "") ? false : true;
+
+if (defined('_INDEX_')) {
+  echo "<script>if(parent && parent!=this) location.href='./main.php';</script>";
+}
+
+$html_class = $is_page_login ? "login" : "";
+$html_class .= $_COOKIE['header_close'] == 'close' ? " close-header" : "";
+?><!DOCTYPE html>
+<html lang="ko" class='<?= $html_class ?>'>
+  <head>
+    <meta charset="utf-8">
+    <meta name="mobile-web-app-capable" content="yes">
+    <meta name="apple-mobile-web-app-capable" content="yes">
+    <?php
+    if (G5_IS_MOBILE) {
+      echo '<meta name="viewport" content="width=device-width,initial-scale=1.0,minimum-scale=1.0,maximum-scale=1.0,user-scalable=no">' . PHP_EOL;
+      echo '<meta name="HandheldFriendly" content="true">' . PHP_EOL;
+      echo '<meta name="format-detection" content="telephone=no">' . PHP_EOL;
+    } else {
+      echo '<meta http-equiv="imagetoolbar" content="no">' . PHP_EOL;
+      echo '<meta http-equiv="X-UA-Compatible" content="IE=Edge">' . PHP_EOL;
+    }
+
+    if ($config['cf_add_meta']) {
+      echo $config['cf_add_meta'] . PHP_EOL;
+    }
+    
+    if ($config['cf_site_img']) { ?>
+      <link rel="image_src" href="<?= $config['cf_site_img'] ?>" />
+    <?php } ?>
+    <meta name="description" content="<?= $config['cf_site_descript'] ?>" />
+    <meta name="twitter:card" content="summary" />
+    <meta name="twitter:url" content="<?= G5_URL ?>" />
+    <meta name="twitter:title" content="<?php echo $g5_head_title; ?>" />
+    <meta name="twitter:description" content="<?= $config['cf_site_descript'] ?>" />
+
+    <?php if ($config['cf_site_img']) { ?>
+      <meta name="twitter:image" content="<?= $config['cf_site_img'] ?>" />
+    <?php } ?>
+
+    <title><?php echo $g5_head_title; ?></title>
+    <link
+      href="https://fonts.googleapis.com/icon?family=Material+Icons|Material+Icons+Outlined|Material+Icons+Two+Tone|Material+Icons+Round|Material+Icons+Sharp"
+      rel="stylesheet">
+    <?php
+    include_once __DIR__ . "/_extra_font.php";
+
+    if (defined('G5_IS_ADMIN')) {
+      echo get_embed_file("css", G5_ADMIN_PATH . '/css/admin.css') . PHP_EOL;
+      echo get_embed_file("css", G5_ADMIN_PATH . '/css/admin.layout.css') . PHP_EOL;
+      echo get_embed_file("css", G5_ADMIN_PATH . '/css/amberstone.cp.css') . PHP_EOL;
+    } else {
+      if (defined('G5_THEME_PATH') && file_exists(G5_THEME_PATH . "/css/default.css")) {
+        echo '<link rel="stylesheet" href="' . G5_THEME_CSS_URL . '/default.css" type="text/css">' . PHP_EOL;
+      } else {
+        echo '<link rel="stylesheet" href="' . G5_CSS_URL . '/default.css" type="text/css">' . PHP_EOL;
+      }
+
+      if (defined('G5_THEME_PATH') && file_exists(G5_THEME_PATH . "/css/style.css")) {
+        echo '<link rel="stylesheet" href="' . G5_THEME_CSS_URL . '/style.css" type="text/css">' . PHP_EOL;
+      } else {
+        echo '<link rel="stylesheet" href="' . G5_CSS_URL . '/style.css" type="text/css">' . PHP_EOL;
+      }
+
+      echo '<link rel="stylesheet" href="' . G5_DATA_URL . '/css/_design.config.css?v=' . $config['cf_css_version'] . '" type="text/css" />';
+    }
+    ?>
+    <?php if ($config['cf_favicon']) { ?>
+      <link rel="shortcut icon" href="<?= $config['cf_favicon'] ?>" type="image/x-icon">
+      <link rel="icon" href="<?= $config['cf_favicon'] ?>" type="image/x-icon">
+    <?php } ?>
+    <script>
+      <?php if ($config['cf_use_http']) { ?>
+        if (window.location.protocol == "https:")
+          location.href = location.href.replace(/^https:/, 'http:')
+      <?php } ?>
+      var g5_url = "<?php echo G5_URL ?>";
+      var g5_bbs_url = "<?php echo G5_BBS_URL ?>";
+      var g5_is_member = "<?php echo isset($is_member) ? $is_member : ''; ?>";
+      var g5_is_admin = "<?php echo isset($is_admin) ? $is_admin : ''; ?>";
+      var g5_is_mobile = "<?php echo G5_IS_MOBILE ?>";
+      var g5_bo_table = "<?php echo isset($bo_table) ? $bo_table : ''; ?>";
+      var g5_sca = "<?php echo isset($sca) ? $sca : ''; ?>";
+      var g5_editor = "<?php echo ($config['cf_editor'] && $board['bo_use_dhtml_editor']) ? $config['cf_editor'] : ''; ?>";
+      var g5_cookie_domain = "<?php echo G5_COOKIE_DOMAIN ?>";
+      <?php if (defined('G5_IS_ADMIN')) { ?>
+      var g5_admin_url = "<?php echo G5_ADMIN_URL; ?>";
+      <?php } ?>
+    </script>
+    <?php if (defined('G5_IS_ADMIN')) { ?>
+      <script src="<?php echo G5_JS_URL ?>/jquery-1.8.3.min.js"></script>
+      <script src="<?php echo G5_ADMIN_URL ?>/js/amberstone.cp.js"></script>
+    <?php } else { ?>
+      <script src="<?php echo G5_JS_URL ?>/jquery-1.12.3.min.js"></script>
+    <?php } ?>
+    <script src="<?php echo G5_JS_URL ?>/amberstone.js"></script>
+    <script src="<?php echo G5_JS_URL ?>/jquery.cookie.js"></script>
+    <script src="<?php echo G5_JS_URL ?>/jquery.rwdImageMaps.js"></script>
+    <script src="<?php echo G5_JS_URL ?>/common.js"></script>
+    <script src="<?php echo G5_JS_URL ?>/wrest.js?ver=<?php echo G5_JS_VER; ?>"></script>
+    <?php
+    if (G5_IS_MOBILE) {
+      echo '<script src="' . G5_JS_URL . '/modernizr.custom.70111.js"></script>' . PHP_EOL; // overflow scroll 감지
+    }
+    if (!defined('G5_IS_ADMIN'))
+      echo $config['cf_add_script'];
+    ?>
+    <script>
+      if (!parent || parent == this) $('html').addClass('single'); 
+    </script>
+    <?php if ($config['cf_cursor']) { ?>
+      <style>
+        * {
+          cursor: url(<?= $config['cf_cursor'] ?>) 0 0, auto;
+        }
+      </style>
+    <?php } ?>
+  </head>
+  <body>
diff --git a/AvocadoEdition_Light/theme/basic/tail.sub.php b/AvocadoEdition_Light/theme/basic/tail.sub.php
new file mode 100644
index 0000000..d7102c2
--- /dev/null
+++ b/AvocadoEdition_Light/theme/basic/tail.sub.php
@@ -0,0 +1,7 @@
+<?php
+
+
+?></body>
+</html>
+<?php
+echo html_end();
