SELECT NVL(mm, '소계') mm
     , SUM(DECODE(y, 4, dd)) y4
     , SUM(DECODE(y, 3, dd)) y3
     , SUM(DECODE(y, 2, dd)) y2
     , SUM(DECODE(y, 1, dd)) y1
  FROM (SELECT CEIL(LEVEL / 12) y
             , TO_CHAR(ADD_MONTHS(dt, 1-LEVEL), 'mm') mm
             , TO_CHAR(ADD_MONTHS(dt, 1-LEVEL), 'dd') dd
          FROM (SELECT TO_DATE('2017'||'1231', 'yyyymmdd') dt FROM dual)
         CONNECT BY LEVEL <= 12 * 4
        )
 GROUP BY ROLLUP(mm)
 ORDER BY mm
;

 마농님 답변 감사합니다.