<table width="100%" cellspacing="0" cellpadding="0" border="0">
  <tbody>
    <tr>
      <td colspan="2">1</td>
      <td rowspan="2">2</td>
    </tr>
    <tr>
      <td rowspan="3" width="60" height="60">3</td>
      <td rowspan="2">4</td>
    </tr>
    <tr>
      <td>5</td>
    </tr>
    <tr>
      <td>6</td>
      <td>7</td>
    </tr>
    <tr>
      <td colspan="4" height="40">8</td>
    </tr>
  </tbody>
</table>

table {
  border-collapse: collapse;
  margin-bottom: 10px;
}
td {
  border: 1px solid black;
}

body{
  background: #ddd;
}