WITH data_t AS
(
SELECT 'AAAAA' 메인NO, 'AAAA1' 서브NO1, 'AAAA2' 서브NO2, 'AAAA3' 서브NO3, 'A' 기타
UNION ALL SELECT 'BBBBB', 'BBBB1', 'BBBB2', 'BBBB3', 'B'
)
, copy_t AS
(
SELECT 1 lv
UNION ALL SELECT 2
UNION ALL SELECT 3
UNION ALL SELECT 4
UNION ALL SELECT 5
)
SELECT CASE lv
       WHEN 1 THEN 메인NO
       WHEN 2 THEN 서브NO1
       WHEN 3 THEN 서브NO2
       WHEN 4 THEN 서브NO3
        END no
     , 기타
  FROM data_t a
     , copy_t b
 WHERE lv <= 4
 ORDER BY 기타, lv
;