WITH t1 AS
(
SELECT 1001 pjt_sq, '부서1' dept, '유닛1' unit, '내용1' content FROM dual
UNION ALL SELECT 1001, '부서2', '유닛2', '내용2' FROM dual
UNION ALL SELECT 1002, '부서1', '유닛3', '내용3' FROM dual
UNION ALL SELECT 1002, '부서2', '유닛4', '내용3' FROM dual
)
, t2 AS
(
SELECT 1001 pjt_sq, '프로젝트1' pjt_nm FROM dual
UNION ALL SELECT 1002, '프로젝트2' FROM dual
)
SELECT DECODE(GROUPING_ID(a.dept, a.unit, a.content)
       , 7, b.pjt_nm
       , 3, '  ' || a.dept
       , 1, '    ' || a.unit
       ) c1
     , a.content c2
  FROM t1 a
     , t2 b
 WHERE a.pjt_sq = b.pjt_sq
 GROUP BY a.pjt_sq, b.pjt_nm, ROLLUP(a.dept, a.unit, a.content)
 ORDER BY a.pjt_sq
     , a.dept    NULLS FIRST
     , a.unit    NULLS FIRST
     , a.content NULLS FIRST
;