SELECT CASE WHEN GROUPING(gubun) = 0
            THEN NVL(category,'소계')
            ELSE '차감계'
        END AS category
     , CASE WHEN GROUPING(gubun) = 1
            THEN SUM(DECODE(gubun,0,this_term,-this_term))
            ELSE SUM(this_term)
        END AS this_term
     , CASE WHEN GROUPING(gubun) = 1
            THEN SUM(DECODE(gubun,0,former_term,-former_term))
            ELSE SUM(former_term)
        END AS former_term
  FROM (SELECT DECODE(t.catagory,'유동성장기차입금',1,0) AS gubun
             , t.catagory
             , SUM(DECODE(t.period_name,'08-Jun',t.amount_krw,0)) AS this_term
             , SUM(DECODE(t.period_name,'08-Jun',0,t.amount_krw)) AS former_term
          FROM klc_footnote_loan t
         WHERE t.period_name IN ('08-Jun'
             , TO_CHAR(ADD_MONTHS(TO_DATE('08-Jun', 'YY-Mon'), -12),'YY-Mon') )
         GROUP BY DECODE(t.catagory,'유동성장기차입금',1,0), t.catagory
        )
 GROUP BY ROLLUP(gubun, category)
HAVING NOT (gubun = 1 AND GROUPING(category) = 1)