WITH t AS ( SELECT '1000002450' req_mastr_sn, 'RE010001' item_code, 'Y' item_val, 'Y' use_yn FROM dual UNION ALL SELECT '1000002450', 'RE020001', '120' , 'Y' FROM dual UNION ALL SELECT '1000002450', 'RE020003', '120' , 'Y' FROM dual UNION ALL SELECT '1000002450', 'RE030001', 'Y' , 'Y' FROM dual UNION ALL SELECT '1000002450', 'RE030002', 'Y' , 'Y' FROM dual UNION ALL SELECT '1000002450', 'RE030005', '' , 'Y' FROM dual UNION ALL SELECT '1000002450', 'RE030009', '공가,휴일휴가,공가취소', 'Y' FROM dual UNION ALL SELECT '1000002450', 'RE040001', '120' , 'Y' FROM dual UNION ALL SELECT '1000002450', 'RE040002', '120' , 'Y' FROM dual UNION ALL SELECT '1000002450', 'RE050001', '20' , 'Y' FROM dual UNION ALL SELECT '1000002450', 'RE050002', '40' , 'Y' FROM dual ) SELECT * FROM t PIVOT (MIN(item_val) FOR item_code IN ( 'RE010001' re010001 , 'RE020001' re020001 , 'RE020003' re020003 , 'RE030001' re030001 , 'RE030002' re030002 , 'RE030005' re030005 , 'RE030009' re030009 , 'RE040001' re040001 , 'RE040002' re040002 , 'RE050001' re050001 , 'RE050002' re050002 ) ) ;