SELECT 
ROW_NUMBER() OVER (ORDER BY s.emerg_no DESC) RN,
                    s.emerg_no emergNo,
                    s.biz_place_no bizPlaceNo,
                    s.emerg_occur_place emergOccurPlace,
                    s.emerg_category emergCategory,
                    s.accd_content accdContent,
                    s.act_situation actSituation,
                    s.issue_person_no issuePersonNo,
                    s.issue_date issueDate,
                    s.close_person_no closePersonNo,
                    s.close_date closeDate,
                    s.emerg_status emergStatus,
                    s.reg_id regId,
                    s.reg_date regDate,
                    s.upd_id updId,
                    s.upd_date updDate,
                    s.reg_dept_no regDeptNo,
                    e1.name issuePersonName,
                    e2.name closePersonName,                    
                    (
SELECT SUBSTR(MAX(SYS_CONNECT_BY_PATH(r.chemicals_name_kor, ',')), 2)
FROM (SELECT s1.*, ROW_NUMBER() OVER (PARTITION BY emerg_no ORDER BY leak_chemicals_no ASC) RN FROM seh_leak_chemicals s1) s1
                            LEFT JOIN seh_chemicals c ON s1.chemicals_no = c.chemicals_no
                            LEFT JOIN seh_chemicals_req r ON c.chemicals_req_no = r.chemicals_req_no
                        WHERE s1.emerg_no = s.emerg_no
                        START WITH s1.emerg_no = s.emerg_no AND RN = 1
                        CONNECT BY PRIOR RN = RN -1
                    ) leakChemicalsNamesKor
                FROM
                    seh_emerg s
                    LEFT JOIN seh_emp e1 ON s.issue_person_no = e1.emp_seq
                    LEFT JOIN seh_emp e2 ON s.close_person_no = e2.emp_seq

현재 오라클로 되어있는데 mssql로 변환하는게 너무 어려워서 도움 부탁드립니다.