WITH M_DATA
 AS
 (
     SELECT '1' AS CD, '의류' AS NM, 100 AS A, 'AAAA' AS B , 300 AS C FROM DUAL
     UNION ALL
     SELECT '1' AS CD, '의류' AS NM, 300 AS A, 'BBBB' AS B , 500 AS C FROM DUAL
     UNION ALL
     SELECT '2' AS CD, '용품' AS NM, 300 AS A, 'AAAA-1' AS B , 500 AS C FROM DUAL 
     UNION ALL
     SELECT '4' AS CD, '캐리어' AS NM, 300 AS A, 'AAAA-3' AS B , 500 AS C FROM DUAL  
     UNION ALL
     SELECT '4' AS CD, '캐리어' AS NM, 800 AS A, 'AAAA-5' AS B , 900 AS C FROM DUAL   
     UNION ALL
     SELECT '4' AS CD, '캐리어' AS NM, 1000 AS A, 'AAAA-7' AS B , 1800 AS C FROM DUAL    
     UNION ALL
     SELECT '7' AS CD, '캐리어구성품' AS NM, 100 AS A, 'BBBB-1' AS B , 800 AS C FROM DUAL     
     UNION ALL
     SELECT '7' AS CD, '캐리어구성품' AS NM, 1300 AS A, 'BBBB-2' AS B , 4800 AS C FROM DUAL      
     UNION ALL
     SELECT '9' AS CD, '기타' AS NM, 1300 AS A, 'CCCC-2' AS B , 4800 AS C FROM DUAL
 )
 
SELECT T1.CD, T2.NM, T1.A, T1.C
FROM 
(
SELECT CASE WHEN CD = '9' THEN '1' 
            WHEN CD = '7' THEN '4' ELSE CD
       END AS CD
       , SUM(A) AS A, SUM(C) AS C
FROM M_DATA
GROUP BY 
CASE WHEN CD = '9' THEN '1' 
     WHEN CD = '7' THEN '4' ELSE CD
     END
) T1
,(SELECT DISTINCT CD, NM FROM M_DATA) AS T2
WHERE T1.CD = T2.CD

급하게 테스트 한거라 오타가 있을 수도 있습니다.

-- 인라인뷰 미사용 --
SELECT DECODE(cd, '9', '1', '7', '4', cd) cd
     , DECODE(cd, '9', '의류', '7', '캐리어', nm) nm
     , SUM(a) a
     , SUM(c) c
  FROM m_data
 GROUP BY DECODE(cd, '9', '1', '7', '4', cd)
     , DECODE(cd, '9', '의류', '7', '캐리어', nm)
 ORDER BY cd
;
-- 인라인뷰 사용 --
SELECT cd
     , nm
     , SUM(a) a
     , SUM(c) c
  FROM (SELECT DECODE(cd, '9', '1', '7', '4', cd) cd
             , DECODE(cd, '9', '의류', '7', '캐리어', nm) nm
             , a
             , c
          FROM m_data
        )
 GROUP BY cd, nm
 ORDER BY cd
;

WITH m_data AS
(
SELECT '1' cd, '의류' nm, 100 a, 'AAAA' b, 300 c FROM dual
UNION ALL SELECT '1', '의류'        ,  300, 'BBBB'  ,  500 FROM dual
UNION ALL SELECT '2', '용품'        ,  300, 'AAAA-1',  500 FROM dual
UNION ALL SELECT '4', '캐리어'      ,  300, 'AAAA-3',  500 FROM dual
UNION ALL SELECT '4', '캐리어'      ,  800, 'AAAA-5',  900 FROM dual
UNION ALL SELECT '4', '캐리어'      , 1000, 'AAAA-7', 1800 FROM dual
UNION ALL SELECT '7', '캐리어구성품',  100, 'BBBB-1',  800 FROM dual
UNION ALL SELECT '7', '캐리어구성품', 1300, 'BBBB-2', 4800 FROM dual
UNION ALL SELECT '9', '기타'        , 1300, 'CCCC-2', 4800 FROM dual
)
, m_code AS
(
-- 맵핑 코드 테이블 정의 --
SELECT '1' cd, '의류' nm, '1' gb FROM dual
UNION ALL SELECT '2', '용품'        , '2' FROM dual
UNION ALL SELECT '4', '캐리어'      , '4' FROM dual
UNION ALL SELECT '7', '캐리어구성품', '4' FROM dual
UNION ALL SELECT '9', '기타'        , '1' FROM dual
)
SELECT c.cd
     , c.nm
     , SUM(a.a) a
     , SUM(a.c) c
  FROM m_data a
     , m_code b
     , m_code c
 WHERE a.cd = b.cd
   AND b.gb = c.cd
 GROUP BY c.cd, c.nm
 ORDER BY cd
;