WITH A AS (
SELECT '2019-07-20' ORDER_DATE,    '홍길동' NAME,    10000 PAY_AMOUNT FROM DUAL UNION ALL
SELECT '2019-07-20' ORDER_DATE,    '어우동' NAME,    2000  PAY_AMOUNT FROM DUAL UNION ALL
SELECT '2019-07-20' ORDER_DATE,    '임꺽정' NAME,    1000  PAY_AMOUNT FROM DUAL UNION ALL
SELECT '2019-07-21' ORDER_DATE,    '홍길동' NAME,    20000 PAY_AMOUNT FROM DUAL UNION ALL
SELECT '2019-07-21' ORDER_DATE,    '유재석' NAME,    5000  PAY_AMOUNT FROM DUAL UNION ALL
SELECT '2019-07-23' ORDER_DATE,    '유재석' NAME,    4000  PAY_AMOUNT FROM DUAL UNION ALL
SELECT '2019-07-23' ORDER_DATE,    '이효리' NAME,    10000 PAY_AMOUNT FROM DUAL UNION ALL
SELECT '2019-07-24' ORDER_DATE,    '이효리' NAME,    5000  PAY_AMOUNT FROM DUAL UNION ALL
SELECT '2019-07-24' ORDER_DATE,    '어우동' NAME,    4000  PAY_AMOUNT FROM DUAL
), B AS (
SELECT '홍길동' NAME,    'M' GENDER,    '30' AGE_GROUP FROM DUAL UNION ALL
SELECT '어우동' NAME,    'W' GENDER,    '20' AGE_GROUP FROM DUAL UNION ALL
SELECT '임꺽정' NAME,    'M' GENDER,    '40' AGE_GROUP FROM DUAL UNION ALL
SELECT '유재석' NAME,    'M' GENDER,    '30' AGE_GROUP FROM DUAL UNION ALL
SELECT '이효리' NAME,    'W' GENDER,    '30' AGE_GROUP FROM DUAL
), C AS (
SELECT 'M' GENDER FROM DUAL UNION ALL
SELECT 'W' GENDER FROM DUAL
), D AS (
SELECT '10' AGE_GROUP FROM DUAL 
UNION ALL SELECT '20' AGE_GROUP FROM DUAL 
UNION ALL SELECT '30' AGE_GROUP FROM DUAL 
UNION ALL SELECT '40' AGE_GROUP FROM DUAL 
UNION ALL SELECT '50' AGE_GROUP FROM DUAL
UNION ALL SELECT '60' AGE_GROUP FROM DUAL 
)
SELECT
G.ORDER_DATE,G.GENDER,G.AGE_GROUP
,NVL(SUM(F.PAY_AMOUNT),0)
FROM (
SELECT
A.ORDER_DATE,A.NAME,A.PAY_AMOUNT,B.GENDER,B.AGE_GROUP
FROM A, B 
WHERE 1=1
AND A.NAME=B.NAME
) F
,(
SELECT ORDER_DATE,GENDER,AGE_GROUP
FROM C,D,(
    SELECT DISTINCT ORDER_DATE FROM A
    )
) G
WHERE 1=1
AND F.GENDER(+) = G.GENDER
AND F.AGE_GROUP(+) = G.AGE_GROUP
AND F.ORDER_DATE (+) = G.ORDER_DATE
GROUP BY G.ORDER_DATE,G.GENDER,G.AGE_GROUP
ORDER BY G.ORDER_DATE,G.GENDER,G.AGE_GROUP