-- 그냥 좀 무식하게..
WITH T ( SU , MB , BG , IC )AS (
SELECT '3007' ,    '9999',    '5001'    , '1001'     FROM DUAL UNION ALL
SELECT '3008' ,    '4001',    '9999'    , '1002'     FROM DUAL UNION ALL
SELECT '3009' ,    '9999',    '9999'    , '9999'     FROM DUAL UNION ALL
SELECT '9999' ,    '9999',    '9999'    , '9999'     FROM DUAL UNION ALL
SELECT '9999' ,    '4002',    '5002'    , '9999'     FROM DUAL 
), T2 AS (
SELECT GREATEST( COUNT(CASE WHEN SU != '9999' THEN 1 END )
               , COUNT(CASE WHEN MB != '9999' THEN 1 END )
               , COUNT(CASE WHEN BG != '9999' THEN 1 END )
               , COUNT(CASE WHEN IC != '9999' THEN 1 END )
               )CNT
FROM T 
)

SELECT A.VAL , B.VAL , C.VAL , D.VAL
  FROM ( SELECT ROWNUM RN FROM DUAL CONNECT BY LEVEL <= (SELECT CNT FROM T2)  ) COPY_T
      ,( SELECT ROW_NUMBER() OVER(ORDER BY SU) RN , SU VAL FROM T WHERE SU != '9999' ) A
      ,( SELECT ROW_NUMBER() OVER(ORDER BY MB) RN , MB VAL FROM T WHERE MB != '9999' ) B
      ,( SELECT ROW_NUMBER() OVER(ORDER BY BG) RN , BG VAL FROM T WHERE BG != '9999' ) C
      ,( SELECT ROW_NUMBER() OVER(ORDER BY IC) RN , IC VAL FROM T WHERE IC != '9999' ) D
 WHERE COPY_T.RN = A.RN(+)
   AND COPY_T.RN = B.RN(+)
   AND COPY_T.RN = C.RN(+)
   AND COPY_T.RN = D.RN(+)
 ORDER BY COPY_T.RN  
    

SELECT *
  FROM (SELECT gb, v
             , ROW_NUMBER() OVER(PARTITION BY gb ORDER BY v) rn
          FROM t
         UNPIVOT (v FOR gb IN (su, mb, bg, ic, gg))
         WHERE v != 9999
        )
 PIVOT (MIN(v) FOR gb IN ('SU' su, 'MB' mb, 'BG' bg, 'IC' ic, 'GG' gg))
 ORDER BY rn
;