WITH t AS
(
SELECT 'Store01' AS cd, 10 AS won, 1 AS ymd FROM dual
UNION ALL SELECT 'Store02',  20, 2 FROM dual
UNION ALL SELECT 'Store03',  30, 3 FROM dual
UNION ALL SELECT 'Store04', 300, 4 FROM dual
UNION ALL SELECT 'Store05',  54, 5 FROM dual
UNION ALL SELECT 'Store06',   5, 6 FROM dual
UNION ALL SELECT 'Store07',   8, 7 FROM dual
)
-- 2. Min(Decode(를 이용한 Pivot
SELECT DECODE(lv, 1, 'Won', 2, 'Ymd') gbn
     , MIN(DECODE(cd, 'Store01', v)) Store01
     , MIN(DECODE(cd, 'Store02', v)) Store02
     , MIN(DECODE(cd, 'Store03', v)) Store03
     , MIN(DECODE(cd, 'Store04', v)) Store04
     , MIN(DECODE(cd, 'Store05', v)) Store05
     , MIN(DECODE(cd, 'Store06', v)) Store06
     , MIN(DECODE(cd, 'Store07', v)) Store07
  FROM (-- 1. Decode(lv 를 이용한 UnPivot
        SELECT lv
             , cd
             , DECODE(lv, 1, won, 2, ymd) v
          FROM t
             , (SELECT LEVEL lv FROM dual CONNECT BY LEVEL <= 2)
        )
 GROUP BY lv
 ORDER BY lv
;