오라클 11G 기준 재귀쿼리입니다. 이하 버전에서는 안돌아 갑니다.

WITH t1 AS
(
SELECT '20120321' dt, 2 dy, '01' ct FROM dual
UNION ALL SELECT '20120322', 5, '02' FROM dual
UNION ALL SELECT '20120323', 4, '03' FROM dual
)
, t2 AS
(
SELECT '01' ct, '20120322' dt FROM dual
UNION ALL SELECT '01', '20120323' FROM dual
UNION ALL SELECT '02', '20120323' FROM dual
UNION ALL SELECT '03', '20120326' FROM dual
)
, t3(dt, dy, ct) AS
(
SELECT *
  FROM t1
 UNION ALL
SELECT TO_CHAR(TO_DATE(a.dt, 'yyyymmdd') + 1, 'yyyymmdd') dt
     , a.dy
     - CASE WHEN b.dt IS NOT NULL THEN 0
            WHEN TO_CHAR(TO_DATE(a.dt, 'yyyymmdd') + 1, 'd') IN ('1','7') THEN 0
            ELSE 1 END AS dy
     , a.ct
  FROM t3 a
  LEFT JOIN t2 b
    ON a.ct = b.ct
   AND b.dt = TO_CHAR(TO_DATE(a.dt, 'yyyymmdd') + 1, 'yyyymmdd')
 WHERE a.dy > 0
)
SELECT ct, dt
  FROM t3
 WHERE dy = 0
 ORDER BY ct, dt
;

감사합니다 ^^