WITH T1 ( PLANT, CUSTOMER, PART, PLAN_DATE, PLANT_QTY, IMPORT_DATE, IMPORT_QTY, PROC_DATE, PROC_QTY, LOSS_DATE, LOSS_QTY) AS
(
  SELECT 'PLANT' AS PLANT,'CUSTOMER1' AS CUSTOMER,'PART1' AS PART,'20180101' AS PLAN_DATE,100 AS PLANT_QTY,'20180102' AS IMPORT_DATE,200 AS IMPORT_QTY,'20180103' AS PROC_DATE,300 AS PROC_QTY,'20180103' AS LOSS_DATE,10 AS LOSS_QTY FROM DUAL UNION ALL
  SELECT 'PLANT','CUSTOMER1','PART2','20180111',100,'20180102',200,'20180103',300,'20180103',10 FROM DUAL UNION ALL
  SELECT 'PLANT','CUSTOMER2','PART3','20180121',100,'20180110',200,'20180103',300,'20180103',10 FROM DUAL UNION ALL
  SELECT 'PLANT','CUSTOMER3','PART4','20180131',100,'20180112',200,'20180103',300,'20180103',10 FROM DUAL
)

-- 행복제 이용
SELECT A.PLANT
     , A.CUSTOMER
     , A.PART
     , CASE WHEN LV = 1 THEN 'PLAN' 
            WHEN LV = 2 THEN 'IMPORT' 
            WHEN LV = 3 THEN 'PROC' 
            WHEN LV = 4 THEN 'LOSS' 
        END AS DATA     
     , CASE WHEN B.LV = 1 THEN PLAN_DATE 
            WHEN B.LV = 2 THEN IMPORT_DATE 
            WHEN B.LV = 3 THEN PROC_DATE 
            WHEN B.LV = 4 THEN LOSS_DATE 
        END AS DATE1       
     , CASE WHEN B.LV = 1 THEN PLANT_QTY
            WHEN B.LV = 2 THEN IMPORT_QTY 
            WHEN B.LV = 3 THEN PROC_QTY 
            WHEN B.LV = 4 THEN LOSS_QTY 
        END AS QTY            
  FROM T1 A
     , (SELECT LEVEL LV FROM DUAL CONNECT BY LEVEL <= 4 ) B 
  ORDER BY A.PLANT , A.CUSTOMER , A.PART , B.LV 

-- oracle 11g 이상에서  unpiovot이용하는 방법
SELECT PLANT
     , CUSTOMER
     , PART
     , DATA
     , DATE1
     , QTY
  FROM T1
       UNPIVOT ((QTY, DATE1)
               FOR DATA
               IN ((PLANT_QTY, PLAN_DATE) AS 'PLAN'
                , (IMPORT_QTY, IMPORT_DATE) AS 'IMPORT'
                , (PROC_QTY, PROC_DATE) AS 'PROC'
                , (LOSS_QTY, LOSS_DATE) AS 'LOSS'));

SELECT *
  FROM t1
 UNPIVOT (("DATE", qty) FOR data IN ( (  plan_date,  plant_qty) AS 'PLAN'
                                    , (import_date, import_qty) AS 'IMPORT'
                                    , (  proc_date,   proc_qty) AS 'PROC'
                                    , (  loss_date,   loss_qty) AS 'LOSS'
                                    ) )
;

답변정말감사드립니다.

다들 멋지심 ~~~~~ ★.★)/