WITH A AS(
  SELECT 1 SEQ, '항구은행' NM FROM DUAL UNION ALL
  SELECT 2 SEQ, '농촌은행' NM FROM DUAL
)
, B AS(
  SELECT 1 SEQ, 1 B_SEQ, '항구예정1' NM FROM DUAL UNION ALL
  SELECT 1 SEQ, 2 B_SEQ, '항구예정2' FROM DUAL UNION ALL
  SELECT 2 SEQ, 3 B_SEQ, '농촌예정1' FROM DUAL UNION ALL
  SELECT 2 SEQ, 4 B_SEQ, '농촌예정2' FROM DUAL
)
, C AS(
  SELECT 1 SEQ, 1 B_SEQ, 1 C_SEQ, '항구실시1' NM FROM DUAL UNION ALL
  SELECT 1 SEQ, 2 B_SEQ, 2 C_SEQ, '항구실시2' FROM DUAL UNION ALL
  SELECT 1 SEQ, NULL B_SEQ, 3 C_SEQ, '항구실시3' FROM DUAL UNION ALL
  SELECT 2 SEQ, 3 B_SEQ, 4 C_SEQ, '농촌실시1' FROM DUAL
)
SELECT BB.NM "구분", NM1 "예정", NM2 "실시"
FROM (
      SELECT B.SEQ SEQ1, B.NM NM1, C.SEQ SEQ2, C.NM NM2
      FROM B, C
      WHERE B.SEQ(+) = C.SEQ
        AND B.B_SEQ(+) = C.B_SEQ
      UNION
      SELECT B.SEQ SEQ1, B.NM NM1, C.SEQ SEQ2, C.NM NM2
      FROM B, C
      WHERE B.SEQ = C.SEQ(+)
        AND B.B_SEQ = C.B_SEQ(+)
    ) AA
    , A BB
WHERE NVL(AA.SEQ1,AA.SEQ2) = BB.SEQ
ORDER BY BB.SEQ,NM1,NM2
;

-- 창조날개님 with 좀 빌려 썻습니다. ^^

select a.nm,t.bnm , t.cnm
from (select nvl(b.seq,c.seq) seq , b.nm bnm , c.nm cnm 
from c full outer join b 
on b.B_SEQ = c.B_SEQ) t , a
where a.seq = t.seq
order by a.nm desc , bnm

WITH T1 (SEQ, BANK) AS (
    SELECT 1, '항구은행' FROM DUAL UNION ALL
    SELECT 2, '농촌은행' FROM DUAL  
), T2 (WF_SEQ, PLAN) AS (
    SELECT 1, '항구 예정1' FROM DUAL UNION ALL
    SELECT 1, '항구 예정2' FROM DUAL UNION ALL
    SELECT 2, '농촌 예정1' FROM DUAL UNION ALL
    SELECT 2, '농촌 예정2' FROM DUAL
), T3 (WF_SEQ, EXEC) AS (
    SELECT 1, '항구 실시1' FROM DUAL UNION ALL
    SELECT 1, '항구 실시2' FROM DUAL UNION ALL
    SELECT 1, '항구 실시3' FROM DUAL UNION ALL
    SELECT 2, '농촌 실시1' FROM DUAL
), TT2 (WF_SEQ, LVL, TXT) AS (
    SELECT WF_SEQ
         , ROW_NUMBER() OVER (PARTITION BY WF_SEQ ORDER BY WF_SEQ) LVL
         , PLAN
      FROM T2  
), TT3 (WF_SEQ, LVL, TXT) AS (
    SELECT WF_SEQ
         , ROW_NUMBER() OVER (PARTITION BY WF_SEQ ORDER BY WF_SEQ) LVL
         , EXEC
      FROM T3  
)
SELECT BANK "구분", "예정", "실시"
  FROM T1, (
    SELECT NVL(TT2.WF_SEQ, TT3.WF_SEQ) SEQ, TT2.TXT "예정", TT3.TXT "실시"
      FROM TT2
  FULL OUTER JOIN TT3
        ON TT2.WF_SEQ = TT3.WF_SEQ
       AND TT2.LVL = TT3.LVL) TMP1
 WHERE T1.SEQ = TMP1.SEQ;

모두 감사합니다 ㅎㅎ 개발뉴비님이 알려주신 구조와 비슷해서 적용하였습니다.

다시한번 정말 감사합니다 ㅎㅎ