WITH t AS
(
SELECT 'A' loc, '금속1' cust, 'LF/BALL STUD' item, 120 t1, 480 t2 FROM dual
UNION ALL SELECT 'A', 'MST'  , 'CS DT OTR SOCKET', 120, 480 FROM dual
UNION ALL SELECT 'B', '금속1', 'LF/BALL STUD'    , 120, 480 FROM dual
UNION ALL SELECT 'B', '금속1', 'LF/BALL STUD'    , 120, 480 FROM dual
UNION ALL SELECT 'B', '금속3', 'LF/BALL STUD'    , 120, 480 FROM dual
UNION ALL SELECT 'C', '오대1', 'LF/BALL STUD'    , 120, 480 FROM dual
)
SELECT *
  FROM (SELECT loc, cust, item
             , TO_CHAR(t1) t1
             , TO_CHAR(t2) t2
             , ROW_NUMBER() OVER(PARTITION BY loc ORDER BY 1) 순번
          FROM t
        )
 UNPIVOT (v FOR 구분 IN ( cust AS '거래처'
                        , item AS '품명'
                        , t1   AS '테스트시간1'
                        , t2   AS '테스트시간2'))
 PIVOT (MIN(v) FOR loc IN ('A' a, 'B' b, 'C' c))
 ORDER BY 순번, INSTR('거래처,품명,테스트시간1,테스트시간2', 구분)
;

마농님 정말 감사드립니다