오라클이나 pivot 지원되는 dbms 사용하시면 pivot으로 가능합니다.

pivot 사용법이 잘 안외워져서 찾아서 해봤습니다...

with t (mon, cod, cnt) as (
select '202201' , '20', 15 from dual union all
select '202205' , '20', 2 from dual union all
select '202206' , '20', 1 from dual union all
select '202202' , '22', 82 from dual union all
select '202207' , '22', 21 from dual union all
select '202210' , '22', 8 from dual union all
select '202209' , 'M4', 248 from dual union all
select '202208' , 'M6', 1 from dual union all
select '202209' , 'N3', 275 from dual
)
select * from t
pivot ( min(cnt) for mon in
         ('202201', '202202', '202203', '202204', '202205', '202206', '202207', '202208', '202209', '202210'))
;

pivot이 안되면 아래 방식으로 가능할듯 합니다.

select cod, 
        min(case when mon ='202201' then cnt end) as "202201",
        min(case when mon ='202202' then cnt end) as "202202",
        ...
from t
group by cod
order by cod