with table_a as 
(
select 'A' as 사번, '20250101' as 수강일, '영어' as 과목, '11' as 내용 union all
select 'A' as 사번, '20250103' as 수강일, '수학' as 과목, '22' as 내용 union all
select 'A' as 사번, '20250102' as 수강일, '국어' as 과목, '33' as 내용 union all
select 'A' as 사번, '20250104' as 수강일, '과학' as 과목, '44' as 내용 union all
select 'B' as 사번, '20250101' as 수강일, '영어' as 과목, '55' as 내용 union all
select 'B' as 사번, '20250102' as 수강일, '국어' as 과목, '66' as 내용 
)
select 사번
     , max(case when rn = 1 then 과목 end) as 과목1
     , max(case when rn = 1 then 내용 end) as 내용1
     , max(case when rn = 2 then 과목 end) as 과목2
     , max(case when rn = 2 then 내용 end) as 내용2
     , max(case when rn = 3 then 과목 end) as 과목3
     , max(case when rn = 3 then 내용 end) as 내용3
  from (select 사번, 과목, 내용
             , row_number() over(partition by 사번 order by 수강일 desc) as rn
          from table_a
       ) t
 group by 사번
 order by 사번