--말씀 하신 결과와 동일하게 나오나 결제 예정일 내용까지 취하려면 많은 수정이 필요합니당 ~ 
SELECT
 CUST_NO,
 REGEXP_REPLACE(CTNT, '@( 님.*)@( 이.*)@', NM||'\1'||PRICE||'\2'||RATE)
FROM (
 SELECT
 CUST_NO,
 MAX(CTNT) AS CTNT,
 MAX(DECODE(LOC_INF, 1, ADD_INF_CTNT, '')) AS NM,
 MAX(DECODE(LOC_INF, 2, ADD_INF_CTNT, '')) AS PRICE,
 MAX(DECODE(LOC_INF, 3, ADD_INF_CTNT, '')) AS RATE
 FROM
 C_T A, P_T B
 WHERE
 A.ID = '00001'
 GROUP BY
 CUST_NO
)

WITH c_t AS
(
SELECT '00001' id, '[뭐뭐뭐] @ 님은 대출금 @ 이 @ 가능하십니다.' ctnt FROM dual
UNION ALL SELECT '00002', '[뭐뭐뭐] @ 님의 결제예정일은 @일 입니다.' FROM dual
)
, p_t AS
(
SELECT 'A000000001' cust_no, '00001' id, 1 loc_inf, '홍길동' add_inf_ctnt FROM dual
UNION ALL SELECT 'A000000001', '00001', 2, '150,000,000' FROM dual
UNION ALL SELECT 'A000000001', '00001', 3, '2.6%'        FROM dual
UNION ALL SELECT 'A000000002', '00001', 1, '이순신'      FROM dual
UNION ALL SELECT 'A000000002', '00001', 2, '200,000,000' FROM dual
UNION ALL SELECT 'A000000002', '00001', 3, '3.0%'        FROM dual
UNION ALL SELECT 'A000000003', '00001', 1, '김개똥'      FROM dual
UNION ALL SELECT 'A000000003', '00001', 2, '210,000,000' FROM dual
UNION ALL SELECT 'A000000003', '00001', 3, '3.0%'        FROM dual
UNION ALL SELECT 'A000000001', '00002', 1, '홍길동'      FROM dual
UNION ALL SELECT 'A000000001', '00002', 2, '2013.08.25'  FROM dual
UNION ALL SELECT 'A000000002', '00002', 1, '이순신'      FROM dual
UNION ALL SELECT 'A000000002', '00002', 2, '2013.09.01'  FROM dual
UNION ALL SELECT 'A000000003', '00002', 1, '김개똥'      FROM dual
UNION ALL SELECT 'A000000003', '00002', 2, '2013.08.31'  FROM dual
)
SELECT a.id
     , b.cust_no
     , REGEXP_SUBSTR(a.ctnt, '[^@]+')
    || LISTAGG(
       b.add_inf_ctnt || REGEXP_SUBSTR(a.ctnt, '[^@]+', 1, b.loc_inf + 1)
       , '') WITHIN GROUP(ORDER BY b.loc_inf) AS ctnt
  FROM c_t a
     , p_t b
 WHERE a.id = b.id
   AND a.id = '00001'
 GROUP BY a.id, b.cust_no, REGEXP_SUBSTR(a.ctnt, '[^@]+')
 ORDER BY a.id, b.cust_no
;

헐~역시마농님~ ㅜㅜ감사합니다.덕분에쉽게해결하겠네요^^추가로 utf8 디비에서 substrb 사용시 euckr기준으로 하는방법이있을까요?스마트폰으로작성중이라 힘드네용ㅜㅜ

-- SUBSTRB('오_라_클_클_럽', 1, 5)
-- 원하는 결과는 '오_라' 이자만 UTF8에서는 '오_ '이 나오게 된다.
SELECT v v0
     , SUBSTRB(v, 1, 5) v1
     , SUBSTRB(v, 1, 5 + LENGTHB(x) - LENGTH(x)) v2
  FROM (SELECT v
             , SUBSTRB(CONVERT(v, 'KO16MSWIN949'), 1, 5) x
          FROM (SELECT '오_라_클_클_럽' v FROM dual)
        )
;
-- v0 : '오_라_클_클_럽'
-- v1 : '오_ '
-- v2 : '오_라'

감탄 할 뿐입니다...^^

글쓴이입니다~다시한번감사드립니다~ 성능개선에큰도움이됬습니다 ㅜㅜ