아무런 요건정의가 없네요^^

with ta (Date   ,WA     ,WB     ,WC) as( values
('20060301'     ,3      ,9      ,9 ),
('20060302'     ,4      ,10     ,10),
('20060303'     ,5      ,11     ,11),
('20060304'     ,6      ,12     ,12),
('20060305'     ,7      ,13     ,13),
('20060306'     ,8      ,14     ,14),
('20060307'     ,9      ,15     ,15),
('20060308'     ,10     ,16     ,16),
('20060309'     ,11     ,17     ,17),
('20060310'     ,12     ,18     ,18),
('20060311'     ,13     ,19     ,19),
('20060312'     ,14     ,20     ,20),
('20060313'     ,15     ,21     ,21),
('20060314'     ,16     ,22     ,22),
('20060315'     ,17     ,23     ,23),
('20060316'     ,18     ,3      ,3 ),
('20060317'     ,19     ,4      ,4 ),
('20060318'     ,20     ,5      ,5 ),
('20060319'     ,21     ,6      ,6 ),
('20060320'     ,22     ,7      ,7 ),
('20060321'     ,23     ,8      ,8 ),
('20060322'     ,24     ,9      ,9 ),
('20060323'     ,25     ,10     ,10),
('20060324'     ,26     ,11     ,11),
('20060325'     ,27     ,12     ,12),
('20060326'     ,28     ,13     ,13),
('20060327'     ,29     ,14     ,14),
('20060328'     ,30     ,15     ,15),
('20060329'     ,31     ,16     ,27),
('20060330'     ,32     ,17     ,28),
('20060331'     ,33     ,18     ,28))

,tb (Date       ,GroupCode      ,WorkCode) as (values
('20030301'     ,'GA'   ,'WA'),     
('20030301'     ,'GB'   ,'WB'),     
('20030301'     ,'GC'   ,'WC'),     
('20030301'     ,'GD'   ,NULL ),     
('20030302'     ,'GA'   ,'WC'),     
('20030302'     ,'GB'   ,'WA'),     
('20030302'     ,'GC'   ,'WB'),     
('20030302'     ,'GD'   ,NULL ),     
('20030303'     ,'GA'   ,NULL ),     
('20030303'     ,'GB'   ,'WA'),     
('20030303'     ,'GC'   ,'WB'),     
('20030303'     ,'GD'   ,'WC'),     
('20030304'     ,'GA'   ,'WC'),     
('20030304'     ,'GB'   ,NULL ),     
('20030304'     ,'GC'   ,'WB'),     
('20030304'     ,'GD'   ,'WA'),     
('20030305'     ,'GA'   ,'WC'),     
('20030305'     ,'GB'   ,'WA'),     
('20030305'     ,'GC'   ,'WB'),     
('20030305'     ,'GD'   ,NULL ),     
('20030306'     ,'GA'   ,'WC'),     
('20030306'     ,'GB'   ,'WA'),     
('20030306'     ,'GC'   ,'WB'),     
('20030306'     ,'GD'   ,NULL ),     
('20030307'     ,'GA'   ,'WC'),     
('20030307'     ,'GB'   ,'WA'),     
('20030307'     ,'GC'   ,'WB'),     
('20030307'     ,'GD'   ,NULL ),     
('20030308'     ,'GA'   ,'WC'),     
('20030308'     ,'GB'   ,'WA'),     
('20030308'     ,'GC'   ,'WB'),     
('20030308'     ,'GD'   ,NULL ))     

select a.date ,
       max(case (case when GroupCode = 'GA' then WORKCODE end) when 'WA' then a.WA
                                                           when 'WB' then a.WB
                                                           when 'WC' then a.WC end) c1,
       max(case (case when GroupCode = 'GB' then WORKCODE end) when 'WA' then a.WA 
                                                           when 'WB' then a.WB
                                                           when 'WC' then a.WC end) c2,
       max(case (case when GroupCode = 'GC' then WORKCODE end) when 'WA' then a.WA
                                                           when 'WB' then a.WB
                                                           when 'WC' then a.WC end) c3,
       max(case (case when GroupCode = 'GD' then WORKCODE end) when 'WA' then a.WA
                                                           when 'WB' then a.WB
                                                           when 'WC' then a.WC end) c4
  from ta a,tb b
 where a.date=replace(b.date,'2003','2006')
group by a.date
;