WITH V1 AS (
        SELECT 70 AS MASTER_SQ, 61 AS DETAIL_SQ FROM DUAL
        UNION ALL
        SELECT 70 AS MASTER_SQ, 60 AS DETAIL_SQ FROM DUAL
        UNION ALL
        SELECT 72 AS MASTER_SQ, 70 AS DETAIL_SQ FROM DUAL
        UNION ALL
        SELECT 72 AS MASTER_SQ, 71 AS DETAIL_SQ FROM DUAL
        UNION ALL
        SELECT 72 AS MASTER_SQ, 72 AS DETAIL_SQ FROM DUAL
)
SELECT
    MASTER_SQ,
    MIN(DECODE(RNUM, 1, DETAIL_SQ)) DATA1,
    MIN(DECODE(RNUM, 2, DETAIL_SQ)) DATA2,
    MIN(DECODE(RNUM, 3, DETAIL_SQ)) DATA3
 FROM(
        SELECT
         ROW_NUMBER() OVER(PARTITION BY MASTER_SQ ORDER BY V1.MASTER_SQ) RNUM,
         MASTER_SQ,
         DETAIL_SQ
        FROM V1
 )
 GROUP BY MASTER_SQ

자문 자답이지만

우선 PIVOT 을 사용하지 않고 뽑아봤습니다..

SELECT *
  FROM (SELECT master_sq, detail_sq
             , ROW_NUMBER() OVER(PARTITION BY master_sq ORDER BY detail_sq) rn
          FROM v1
        )
 PIVOT (MIN(detail_sq) FOR rn IN (1 d1, 2 d2, 3 d3))
;