with t as (
 select 'kevin' name , '2017-0001' paperNm, '20170101' reqDate, '10000' totAmt, '20170103' recvDate, '7000' recvAmt from dual union all 
 select 'kevin' name , '2017-0001' paperNm, '20170101' reqDate, '10000' totAmt, '20170105' recvDate, '3000' recvAmt from dual union all
 select 'tom' name , '2017-0002' paperNm, '20170103' reqDate, '50000' totAmt, '20170105' recvDate, '24000' recvAmt from dual union all
 select 'tom' name , '2017-0002' paperNm, '20170103' reqDate, '50000' totAmt, '20170109' recvDate, '26000' recvAmt from dual union all
 select 'jack' name , '2017-0003' paperNm, '20170106' reqDate, '7000' totAmt, '20170106' recvDate, '7000' recvAmt from dual
 )
 select nvl(name,'total') name, papernm, reqdate, sum(decode(no,1,totamt,0)) totamt
 ,recvdate, sum(recvamt)
 , nvl2(no,decode(cnt,1,null,to_char(no)||'차'),null) ord
 from
(
select name, papernm, reqdate, totamt, recvdate, recvamt
, row_number() over(partition by name, papernm, reqdate order by recvdate) no
, count(1) over(partition by name, papernm, reqdate) cnt
 from t
)
group by rollup((name,papernm,reqdate,recvdate,no,cnt))
order by grouping_id(name,papernm,reqdate,recvdate,no,cnt) desc, name, papernm, reqdate, recvdate

WITH t AS
(
SELECT 'kevin' name, '2017-0001' paperNm, '20170101' reqDate, 10000 totAmt, '20170103' recvDate, 7000 recvAmt FROM dual
UNION ALL SELECT 'kevin', '2017-0001', '20170101', 10000, '20170105',  3000 FROM dual
UNION ALL SELECT 'tom'  , '2017-0002', '20170103', 50000, '20170105', 24000 FROM dual
UNION ALL SELECT 'tom'  , '2017-0002', '20170103', 50000, '20170109', 26000 FROM dual
UNION ALL SELECT 'jack' , '2017-0003', '20170106',  7000, '20170106',  7000 FROM dual
)
SELECT NVL(name, '총계') name
     , paperNm
     , reqDate
     , SUM(DECODE(rn, '1차', totAmt, 0)) totAmt
     , recvDate
     , SUM(recvAmt)
     , DECODE(SUM(totAmt), SUM(recvAmt), null, rn) ord
  FROM (SELECT name, paperNm, reqDate, totAmt, recvDate, recvAmt
             , ROW_NUMBER() OVER(PARTITION BY paperNm ORDER BY recvDate)||'차' rn
          FROM t
        )
 GROUP BY ROLLUP((name, paperNm, reqDate, recvDate, rn))
 ORDER BY paperNm NULLS FIRST
;

WITH t AS
(
SELECT 'kevin' name, '2017-0001' paperNm, '20170101' reqDate, 10000 totAmt, '20170103' recvDate, 7000 recvAmt FROM dual
UNION ALL SELECT 'kevin', '2017-0001', '20170101', 10000, '20170105',  3000 FROM dual
UNION ALL SELECT 'tom'  , '2017-0002', '20170103', 50000, '20170105', 24000 FROM dual
UNION ALL SELECT 'tom'  , '2017-0002', '20170103', 50000, '20170109', 26000 FROM dual
UNION ALL SELECT 'jack' , '2017-0003', '20170106',  7000, '20170106',  7000 FROM dual
)
SELECT NVL(name, '총계') name
     , paperNm
     , reqDate
     , SUM(DECODE(rn, '1차', totAmt, 0)) totAmt
     , recvDate
     , SUM(recvAmt)
     , DECODE(SUM(totAmt), SUM(recvAmt), null, rn) ord
     , ROUND( SUM(recvAmt)
            / DECODE(GROUPING(rn), 0, SUM(totAmt), SUM(DECODE(rn, '1차', totAmt, 0)))
            * 100, 2) r
  FROM (SELECT name, paperNm, reqDate, totAmt, recvDate, recvAmt
             , ROW_NUMBER() OVER(PARTITION BY paperNm ORDER BY recvDate)||'차' rn
          FROM t
        )
 GROUP BY ROLLUP((name, paperNm, reqDate, recvDate, rn))
 ORDER BY paperNm NULLS FIRST
;