<!DOCTYPE html>
<body>
<div style="left:70px; top:40px; position:absolute; background-color:red">
  <table style="width:480px; height:540px; border-spacing:0">
    <tbody>
      <tr>
        <td style="width:100%; height:100%; background-color:green;"></td>
        <td style="padding:0; background-color:red"></td>
      </tr>
    </tbody>
  </table>
</div>
</body>