Inside the loop = Pierce inside the table
Outside the loop = Appear to emerge out from the table
For downward direction of current flowing in the circular loop, the direction of magnetic field lines will be as if they are emerging from the table outside the loop and merging in the table inside the loop. Similarly, for upward direction of current flowing in the circular loop, the direction of magnetic field lines will be as if they are emerging from the table outside the loop and merging in the table inside the loop, as shown in the given figure.