Сверстать таблицу при помощи div

*{ 
  box-sizing: border-box; 
} 
.d-table{ 
  display: table; 
  width: 100%; 
  border-collapse: collapse; 
} 
.d-tr{ 
  display: table-row; 
} 
.d-td{ 
  display: table-cell; 
  text-align: center; 
  border: none; 
  border: 1px solid #ccc; 
  vertical-align: middle; 
} 
.d-td:not(.no-p){ 
  padding: 4px; 
}

<div class="d-table"> 
  <div class="d-tr"> 
    <div class="d-td">lorem</div> 
    <div class="d-td">lorem</div> 
    <div class="d-td">lorem</div> 
    <div class="d-td">lorem</div> 
  </div> 
  <div class="d-tr"> 
    <div class="d-td no-p"> 
      <div class="d-table"> 
          <div class="d-tr"> 
            <div class="d-td">lorem</div> 
          </div> 
          <div class="d-tr"> 
            <div class="d-td">lorem</div> 
          </div> 
      </div> 
    </div> 
    <div class="d-td no-p"> 
      <div class="d-table"> 
          <div class="d-tr"> 
            <div class="d-td">lorem</div> 
            <div class="d-td">lorem</div> 
          </div> 
      </div> 
    </div> 
    <div class="d-td">lorem</div> 
    <div class="d-td">lorem</div> 
  </div> 
</div>