WITH T1 AS ( 
SELECT '001' CODE ,'서비스 등록' CODE_NM FROM DUAL UNION ALL
SELECT '002' ,'서비스 조회' FROM DUAL UNION ALL
SELECT '003' ,'서비스 변경' FROM DUAL 
),T2 AS ( -- ID별
SELECT '20131010' DT ,'002' CODE ,'1' CNT ,'A' ID FROM DUAL UNION ALL
SELECT '20131011' ,'003' ,'2' ,'B' FROM DUAL UNION ALL
SELECT '20131012' ,'001' ,'3' ,'C' FROM DUAL UNION ALL
SELECT '20131012' ,'001' ,'4' ,'D' FROM DUAL 
),T3 AS ( -- 지점별
SELECT '20131001' DT ,'002' CODE ,'1' CNT ,'A' SITE FROM DUAL UNION ALL
SELECT '20131002' ,'003' ,'2' ,'B' FROM DUAL UNION ALL
SELECT '20131003' ,'001' ,'3' ,'C' FROM DUAL UNION ALL
SELECT '20131012' ,'001' ,'4' ,'D' FROM DUAL 
) 
 

SELECT T1.CODE 
 ,T1.CODE_NM 
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),01,T2.CNT)) SUM1
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),02,T2.CNT)) SUM2
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),03,T2.CNT)) SUM3
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),04,T2.CNT)) SUM4
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),05,T2.CNT)) SUM5
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),06,T2.CNT)) SUM6
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),07,T2.CNT)) SUM7
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),08,T2.CNT)) SUM8
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),09,T2.CNT)) SUM9
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),10,T2.CNT)) SUM10
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),11,T2.CNT)) SUM11
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),12,T2.CNT)) SUM12
 ,SUM(DECODE(SUBSTR(T2.DT,7,2),13,T2.CNT)) SUM13
 FROM T1 
   ,(SELECT DT , CODE , CNT FROM T2 UNION ALL SELECT DT , CODE , CNT FROM T3 ) T2
 WHERE T1.CODE = T2.CODE(+)
  AND T2.DT  LIKE '201310' || '%'
 GROUP BY T1.CODE , T1.CODE_NM