TYPES : BEGIN OF T_CE31_41 .
         INCLUDE STRUCTURE CE31000.
TYPES :  ARTNR LIKE CE41000-ARTNR,
         BUKRS LIKE CE41000-BUKRS,
         WERKS LIKE CE41000-WERKS,
         VKBUR LIKE CE41000-VKBUR,
         MTART LIKE CE41000-MTART,
         PRCTR LIKE CE41000-PRCTR, " 2008.02.01 추가
*         WW100 LIKE CE41000-WW100,                   "추가
         ABSMG_ME LIKE CE41000-ABSMG_ME,
*        KNDNR LIKE CE41000-KNDNR,              * 고객 정보 삭젝  삭제
       END OF T_CE31_41.

data: IT_CE31_41 TYPE table of T_CE31_41 .

이렇게 되어 있으면 it_ce31_41, t_ce31_41 테이블이 똑같은 거 아닌가요?
include문만 같이 사용하는 건가요?