WITH T1 ( COMPANY , VAL1 , VAL2 , VAL3 , VAL4 ) AS ( SELECT 'SK' ,1, 5 , 7 , 9 FROM DUAL UNION ALL SELECT 'KT' ,3, 3 , 5 , 7 FROM DUAL ) , T2( COMPANY ) AS ( -- 업체는 코드로 관리해야 할겁니다. SELECT 'SK' FROM DUAL UNION ALL SELECT 'KT' FROM DUAL UNION ALL SELECT 'LG' FROM DUAL ) SELECT T2.COMPANY , NVL(T1.VAL1,0) , NVL(T1.VAL2,0), NVL(T1.VAL3,0) , NVL(T1.VAL4,0) FROM T1 , T2 WHERE T2.COMPANY = T1.COMPANY(+)