혹시 임시테이블을 만들어서 프로시져 for문을 통해 해결할 수 있을까요? 사용 DB는 오라클입니다! 엑셀로 해결하든 DB로 해결하든 상관은 없습니다! 아래의 형태만 나오면 됩니다.

WITH t AS
(
SELECT '가'gb, 'Y' a, '' b, 'Y' c FROM dual
UNION ALL SELECT '나', 'Y', '' , ''  FROM dual
UNION ALL SELECT '다', 'Y', 'Y', ''  FROM dual
UNION ALL SELECT '라', 'Y', 'Y', ''  FROM dual
UNION ALL SELECT '마', '' , '' , 'Y' FROM dual
UNION ALL SELECT '바', 'Y', '' , ''  FROM dual
UNION ALL SELECT '사', '' , 'Y', ''  FROM dual
UNION ALL SELECT '아', 'Y', '' , 'Y' FROM dual
UNION ALL SELECT '자', '' , '' , ''  FROM dual
UNION ALL SELECT '차', 'Y', 'Y', ''  FROM dual
UNION ALL SELECT '카', 'Y', '' , 'Y' FROM dual
UNION ALL SELECT '타', 'Y', '' , ''  FROM dual
UNION ALL SELECT '파', 'Y', 'Y', 'Y' FROM dual
UNION ALL SELECT '하', '' , 'Y', ''  FROM dual
)
SELECT cd, gb
  FROM t
 UNPIVOT (v FOR cd IN (a, b, c))
 ORDER BY cd, gb
;