with t as (
     select '1번계획' pln, 'A' dv, 1 val1, 1 val2 from dual union all
     select '1번계획',  'B', 2, 2 from dual union all
     select '2번계획',  'A', 3, 3 from dual union all
     select '3번계획',  'A', 4, 4 from dual union all
     select '2번계획',  'B', 5, 5 from dual union all
     select '2번계획',  'B', 6, 6 from dual
)
select pln
     , max(case when col = 1 then dv   end) dv_1
     , max(case when col = 1 then val1 end) val1_1
     , max(case when col = 1 then val2 end) val2_1
     , max(case when col = 2 then dv   end) dv_2
     , max(case when col = 2 then val1 end) val1_2
     , max(case when col = 2 then val2 end) val2_2
  from (
         select pln
              , dv
              , val1
              , val2
              , row_number()over(partition by dv order by val1) rn
                       , case when dv = 'A' then 1 else 2 end col
           from t
     )
 group by pln, rn

WITH t AS
(
SELECT '1번계획' c1, 'A' c2, 1 v1, 1 v2 FROM dual
UNION ALL SELECT '1번계획', 'B', 2, 2 FROM dual
UNION ALL SELECT '2번계획', 'A', 3, 3 FROM dual
UNION ALL SELECT '3번계획', 'A', 4, 4 FROM dual
UNION ALL SELECT '2번계획', 'B', 5, 5 FROM dual
UNION ALL SELECT '2번계획', 'B', 6, 6 FROM dual
)
SELECT c1
     , MIN(DECODE(c2, 'A', c2)) c2_a
     , MIN(DECODE(c2, 'A', v1)) v1_a
     , MIN(DECODE(c2, 'A', v2)) v2_a
     , MIN(DECODE(c2, 'B', c2)) c2_b
     , MIN(DECODE(c2, 'B', v1)) v1_b
     , MIN(DECODE(c2, 'B', v2)) v2_b
  FROM (
        SELECT c1, c2, v1, v2
             , ROW_NUMBER() OVER(PARTITION BY c1, c2 ORDER BY v1, v2) rn
          FROM t
        )
 GROUP BY c1, rn
 ORDER BY c1, rn
;

우와 정말 감사합니다.

너무 신기하네요 ㅠㅜ