An opening structure of a tail gate and a roof may include a cross member mounted at the roof of a vehicle, a hinge mounted at the cross member and a tail gate body in white (BIW), a hinge drive motor operating the hinge, and a spindle drive expandably and contractibly mounted to move the roof. The tail gate is opened by the hinge drive motor, or a rear of the roof is moved upward by the expansion of the spindle drive after the tail gate is opened.