-- 11G PIVOT --
SELECT dept, name, gubun, tel
  FROM t
 UNPIVOT (tel FOR gubun IN (tel1, tel2))
;
-- 10G 이하 --
SELECT dept
     , name
     , 'TEL' || lv gubun
     , DECODE(lv, 1, tel1, 2, tel2) tel
  FROM t
     , (SELECT LEVEL lv FROM dual CONNECT BY LEVEL <= 2)
 ORDER BY dept, name, lv
;