I would like to know which tags I should use for layout like this. Semantically is both a table and a list to me. How I can achieve those underlines and keep the markup right?

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I would personally use an ordered list to achieve this, the sub list under Suma skladki means it isn’t really tabular data.
This link should give you EXACTLY what you need:
http://thepcspy.com/read/css_table_of_contents/