thanks for reply. I didn't know I already have pltags.pl .
I thought I used to create symbolic links for recursive directrories, so I did it like this.

#make tags file
find ./ | xargs pltags.pl

#replace ./ with fullpath ...space character of [] is tab...
cat tags |
sed 's^[    ]\./^[  ]'`pwd`'/^' > .buff
mv .buff tags

#create symlink
find . -type d -exec ln -s `pwd`/tags {}/tags \;
[download]

But "Another thread" told me if I set tags=path/to/tagfile value on vim, this is completly needless. "Another thread" was also good for me because I forgot the key for jump Ctrl+], back Ctrl+T. It was very helpful for me.