주신 정보만으로는 모호하네요.
예시자료를 보여주세요.
원본대비 결과표로 보여주세요.

WITH t1 AS
(
SELECT 1 epi_seq, 1 content_seq, 1 goods_seq, '항목1-1' title FROM dual
UNION ALL SELECT 1, 1, 2, '항목1-2' FROM dual
UNION ALL SELECT 2, 2, 3, '항목2-1' FROM dual
UNION ALL SELECT 2, 2, 4, '항목2-2' FROM dual
UNION ALL SELECT 3, 3, 5, '항목3-1' FROM dual
UNION ALL SELECT 3, 3, 6, '항목3-2' FROM dual
UNION ALL SELECT 4, 4, 7, '항목4-1' FROM dual
UNION ALL SELECT 4, 4, 8, '항목4-2' FROM dual
)
, t2 AS
(
SELECT 1 epi_seq, 1 content_seq, 'user1' user_key, 1 goods_seq FROM dual
UNION ALL SELECT 1, 1, 'user2', 1 FROM dual
UNION ALL SELECT 1, 1, 'user3', 1 FROM dual
UNION ALL SELECT 1, 1, 'user4', 2 FROM dual
UNION ALL SELECT 2, 2, 'user1', 3 FROM dual
UNION ALL SELECT 2, 2, 'user2', 3 FROM dual
UNION ALL SELECT 2, 2, 'user3', 4 FROM dual
UNION ALL SELECT 2, 2, 'user4', 4 FROM dual
UNION ALL SELECT 3, 3, 'user1', 5 FROM dual
UNION ALL SELECT 3, 3, 'user2', 5 FROM dual
UNION ALL SELECT 3, 3, 'user3', 6 FROM dual
)
SELECT epi_seq
     , content_seq
     , MIN(DECODE(rn, 1, title)) title_1
     , MIN(DECODE(rn, 1, ratio)) ratio_1
     , MIN(DECODE(rn, 2, title)) title_2
     , MIN(DECODE(rn, 2, ratio)) ratio_2
  FROM (SELECT a.epi_seq
             , a.content_seq
             , a.goods_seq
             , a.title
             , ROW_NUMBER() OVER(PARTITION BY a.epi_seq, a.content_seq ORDER BY a.goods_seq) rn
             , ROUND(RATIO_TO_REPORT(COUNT(*)) OVER(PARTITION BY a.epi_seq, a.content_seq) * 100, 2) ratio
          FROM t1 a
             , t2 b
         WHERE a.epi_seq     = b.epi_seq
           AND a.content_seq = b.content_seq
           AND a.goods_seq   = b.goods_seq
         GROUP BY a.epi_seq, a.content_seq, a.goods_seq, a.title
        )
 GROUP BY epi_seq, content_seq
 ORDER BY epi_seq, content_seq
;