대문자가 추가된부분임.
SUM을 MAX로 바꿔도 될듯함.

select rank, SEQ
     isnull(max(case when month = '01' and c.this_is_cumulate = 'MO' then c.performance_department_name end), '') as name_mo1,
     isnull(sum(case when month = '01' and c.this_is_cumulate = 'MO' then score_value end),0) as score_mo1,
     isnull(max(case when month = '01' and c.this_is_cumulate = 'MC' then c.performance_department_name end), '') as name_mc1,
     isnull(sum(case when month = '01' and c.this_is_cumulate = 'MC' then score_value end),0) as score_mc1,
     isnull(max(case when month = '02' and c.this_is_cumulate = 'MO' then c.performance_department_name end), '') as name_mo2,
     isnull(sum(case when month = '02' and c.this_is_cumulate = 'MO' then score_value end),0) as score_mo2,
     isnull(max(case when month = '02' and c.this_is_cumulate = 'MC' then c.performance_department_name end), '') as name_mc2,
     isnull(sum(case when month = '02' and c.this_is_cumulate = 'MC' then score_value end),0) as score_mc2
from
     (
     select a.rank,
          (SELECT COUNT(*)
             FROM hbi_performance_department_rank B
            WHERE B.month             = a.month
              AND B.rank              = a.rank
              AND B.this_is_cumulate  = a.this_is_cumulate
              AND B.performance_department_code
                                     <= a.performance_department_code) SEQ,
          a.month,
          a.this_is_cumulate,
          a.performance_department_code,
          b.performance_department_name,
          a.score_value
     from  hbi_performance_department_rank a
     left join hbi_performance_department b
     on    a.performance_department_code = b.performance_department_code
     and   a.year = b.year
     where a.year = '2007'
     and   b.upper_performance_department_code = '100000000'
     ) as c
group by rank , SEQ

예상결과

1 1 플랜트사업본부 94 건축사업본부 81 건축사업본부   72 건축사업본부   96 ...
1 2                 0 현장         81                 0                 0
2 1 토목사업본부   83            　 0 주택사업본부   49 플랜트사업본부 82
3 1 기술지원실     78 기술지원실   69 플랜트사업본부 46 토목사업본부   79
4 1 기획개발실     65 토목사업본부 61 토목사업본부   42 주택사업본부   53
4 2                 0               0                 0 기획개발실     53
.
.
.

윗쿼리에대한 결과..

답변감사합니다..
이런저런태이블구조다 다 안보여드렸는데 생각해주셔서 감사합니다..

이쿼리를 제가 만든게 아니라 지난번 프로젝트 쿼리인데 제가 사용하려고 분석해보니까 랭킹 동률일때 문제가 발생해서...  지난번프로젝트도 문제가 되버렸네요...
최초 쿼리 생성자가 다시 고민을 해본다고 합니다..
좋은 로직이 완성되면 댓글에 올리겠습니다..
수고하세요~

DB2 사용자라 테스트를 못했습니다.
order by rank , SEQ 를 추가해보세요.

참고로 DB2 SAMPLE입니다.

WITH
 TBL(MNT,COD,RNK,SCO) AS (VALUES
 (1,'111',1,90)
,(1,'222',2,80)
,(1,'333',2,80)
,(1,'444',5,10)
,(1,'555',4,20)
,(2,'111',3,60)
,(2,'222',5,40)
,(2,'333',3,60)
,(2,'444',2,70)
,(2,'555',1,90)
,(3,'111',1,95)
,(3,'222',5,45)
,(3,'333',1,95)
,(3,'444',4,65)
,(3,'555',3,75)
)

SELECT  RNK ,SEQ
       ,VALUE(MAX(CASE WHEN MNT=1 THEN COD ELSE ' ' END),' ')
       ,VALUE(MAX(CASE WHEN MNT=1 THEN SCO ELSE 0 END),0)
       ,VALUE(MAX(CASE WHEN MNT=2 THEN COD ELSE ' ' END),' ')
       ,VALUE(MAX(CASE WHEN MNT=2 THEN SCO ELSE 0 END),0)
       ,VALUE(MAX(CASE WHEN MNT=3 THEN COD ELSE ' ' END),' ')
       ,VALUE(MAX(CASE WHEN MNT=3 THEN SCO ELSE 0 END),0)
  FROM (
    SELECT  MNT,COD,RNK,SCO
           ,(SELECT COUNT(*)
               FROM TBL T2
              WHERE T2.MNT  = T1.MNT
                AND T2.RNK  = T1.RNK
                AND T2.COD <= T1.COD) SEQ
      FROM  TBL T1) AA
GROUP BY RNK ,SEQ


결과:

1   1   111 90  555 90  111 95
1   2        0       0  333 95
2   1   222 80  444 70       0
2   2   333 80       0       0
3   1        0  111 60  555 75
3   2        0  333 60       0
4   1   555 20       0  444 65
5   1   444 10  222 40  222 45