This code will do the trick:

use strict;

my @column_names = ('col1', 'col2','col3');
my @values  = ('val1','val2','val3','val4','val5','val6', 'val7', 'val
+8');

my $number_of_rows = @column_names;
my $number_of_values = @values;
my $row_number;

print '<table>';

foreach my $row (@column_names) {
    print '<tr><td>',$row,'</td>';
    for (my $value_number=$row_number; $value_number<$number_of_values
+; $value_number+=$number_of_rows)  {
        print '<td>',$values[$value_number],'</td>';
    }
    $row_number++;
    print '</tr>';
}

print '</table>';
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