기존 쿼리의 조건절과 Order by 구문을 보여주시면 좋을 듯 합니다.

WITH T(DT) AS
(
SELECT 'JAN-2007' FROM DUAL UNION ALL
SELECT 'JAN-2008' FROM DUAL UNION ALL
SELECT 'JAN-2009' FROM DUAL UNION ALL
SELECT 'JAN-2010' FROM DUAL UNION ALL
SELECT 'JAN-2011' FROM DUAL UNION ALL
SELECT 'JAN-2012' FROM DUAL UNION ALL
SELECT 'JAN-2013' FROM DUAL UNION ALL
SELECT 'JAN-2014' FROM DUAL UNION ALL
SELECT 'JAN-2015' FROM DUAL UNION ALL
SELECT 'JAN-2016' FROM DUAL UNION ALL
SELECT 'JAN-2017' FROM DUAL UNION ALL
SELECT 'JAN-2018' FROM DUAL UNION ALL
SELECT 'JAN-2019' FROM DUAL UNION ALL
SELECT 'JAN-2020' FROM DUAL UNION ALL
SELECT 'JAN-2021' FROM DUAL UNION ALL
SELECT 'JAN-2022' FROM DUAL UNION ALL
SELECT 'JAN-2023' FROM DUAL UNION ALL
SELECT 'JAN-2024' FROM DUAL UNION ALL
SELECT 'JAN-2025' FROM DUAL UNION ALL
SELECT 'JAN-2026' FROM DUAL UNION ALL
SELECT 'JAN-2027' FROM DUAL UNION ALL
SELECT 'JAN-2028' FROM DUAL UNION ALL
SELECT 'JAN-2029' FROM DUAL UNION ALL
SELECT 'JAN-2030' FROM DUAL UNION ALL
SELECT 'JAN-2031' FROM DUAL UNION ALL
SELECT 'JAN-2032' FROM DUAL UNION ALL
SELECT 'JAN-2033' FROM DUAL UNION ALL
SELECT 'JAN-2034' FROM DUAL UNION ALL
SELECT 'JAN-2035' FROM DUAL
)
SELECT * 
  FROM T
 ORDER BY CASE WHEN SUBSTR(DT,5) = TO_CHAR(SYSDATE,'YYYY') THEN 1 
               WHEN SUBSTR(DT,5) < TO_CHAR(SYSDATE,'YYYY') THEN 2
               ELSE 3
          END
        , CASE WHEN SUBSTR(DT,5) < TO_CHAR(SYSDATE,'YYYY') THEN TO_NUMBER(SUBSTR(DT,5)) * -1
               ELSE TO_NUMBER(SUBSTR(DT,5))
          END
         
            
컬럼 데이터형, DB종류에 따라 다를 수 있으니 참고만 하세요.

SELECT *
  FROM gl_periods
 WHERE period_set_name = 'KE_CALENDAR'
   AND period_name LIKE 'Jan%'
 ORDER BY CASE WHEN start_date <= sysdate
               THEN -1 ELSE 1 END * SUBSTR(period_name, 5)
;