with t (gb,mon,val) as (
select '사과','1월',100 from dual union all
select '딸기','1월',100 from dual union all
select '사과','2월',100 from dual union all
select '딸기','2월',100  from dual
)
select gb,min(decode(mon,'1월',val)) "1월",min(decode(mon,'2월',val)) "2월"
from t
group by gb;

--11g 이상

with t (gb,mon,val) as (
select '사과','1월',100 from dual union all
select '딸기','1월',100 from dual union all
select '사과','2월',100 from dual union all
select '딸기','2월',100  from dual
)
select *
from t
pivot (min(val) for mon in ('1월','2월'));