with t as (
select 1 sq, '결재' cf from dual union all
select 2 sq, '합의' cf from dual union all
select 3 sq, '합의' cf from dual union all
select 4 sq, '결재' cf from dual union all
select 5 sq, '결재' cf from dual union all
select 6 sq, '결재' cf from dual union all
select 7 sq, '결재' cf from dual 
)         
select max(decode(rn, 1, cf))
     , max(decode(rn, 2, cf))
     , max(decode(rn, 3, cf))
     , max(decode(rn, 4, cf))
     , max(decode(rn, 5, cf))
     , max(decode(rn, 6, cf))
     , max(decode(rn, 7, cf))
  from (
         select decode(cf, '결재' , '1', '2') grp
              , cf
              , row_number() over(partition by cf order by 1) rn 
           from t
       )
 group by grp