divs and span are structural elements – they have no semantic value (even if you give appropriate id or class names). The content should be marked up describing what it is. In your example, what is ABC? what is 123, T1, T2, green box? Are they headers? Is this tabular data? I’m beginning to think it is, and if so, tables are the correct method in marking up the data.
Again, it’s difficult if not impossible to answer your questions correctly without more information.