조타 is a bad spelling of 좋다 (good), which is pronounced as [조타] when spoken.
It's a case of spelling and pronunciation diverging as happens in most languages.
There are numerous such instances, like 싫다 [실타], 맞다 [마따], 먹었다 [머거땨], etc.
But spelling it like 조타 is not accepted by the language standard, and no one with serious intention will do it.