\listfiles
\documentclass{jarticle}
\usepackage{multirow}
\begin{document}
\begin{tabular}{c|c|c|}
\multicolumn{1}{c}{\multirow{2.5}{*}{8}}  \\
\cline{2-3}
\multirow{2.5}{*}{9} & A & B \\
\cline{2-3}
\multirow{2.5}{*}{10} & C & D \\
\cline{2-3}
\end{tabular}

\medskip

\begin{tabular}{c|c|c|}
\multicolumn{1}{c}{\multirow{2.2}{*}{8}}  \\
\cline{2-3}
\multirow{2.2}{*}{9} & A & B \\
\cline{2-3}
\multirow{2.2}{*}{10} & C & D \\
\cline{2-3}
\end{tabular}
\end{document}
