SELECT *
FROM (
      SELECT 1 F1
           , 2 F2
           , 3 F3
           , 4 F4
           , 5 F5
           , 6 F6
      FROM DUAL
) UNPIVOT ( COL2 FOR COL1 IN (F1, F2, F3, F4, F5, F6) )
;

변수를 받아서 처리 하는 것 이라면 그냥 간단하게 아래처럼도 가능하겠군요.

SELECT TO_NUMBER(:TARGET_CNT1) F1 FROM DUAL UNION ALL
SELECT TO_NUMBER(:TARGET_CNT2) F2 FROM DUAL UNION ALL
SELECT TO_NUMBER(:TARGET_CNT3) F3 FROM DUAL UNION ALL
SELECT TO_NUMBER(:TARGET_CNT4) F4 FROM DUAL UNION ALL
SELECT TO_NUMBER(:TARGET_CNT5) F5 FROM DUAL UNION ALL
SELECT TO_NUMBER(:TARGET_CNT6) F6 FROM DUAL
;