WITH code AS
(
SELECT '야간' gb, '0000' stm, '0600' etm FROM dual
UNION ALL SELECT '주간', '0600', '2200' FROM dual
UNION ALL SELECT '야간', '2200', '2400' FROM dual
)
, wt_a AS
(
SELECT 1 pk, '0400' start_time, '2300' end_time FROM dual
UNION ALL SELECT 2, '0800', '2300' FROM dual
UNION ALL SELECT 3, '0400', '1200' FROM dual
)
SELECT a.pk
     , a.start_time
     , a.end_time
     , c.gb
     , GREATEST(c.stm, a.start_time) stm
     , LEAST(c.etm, a.end_time) etm
  FROM wt_a a
     , code c
 WHERE c.stm < a.end_time
   AND c.etm > a.start_time
 ORDER BY pk, stm
;