WITH A AS (
select 1 seq,'AK'  id, 'A' type, '갤럭시' goods from dual union all
select 2 seq,'PS'  id, 'B' type, '아이폰' goods from dual union all
select 3 seq,'BE'  id, 'B' type, '냉장고' goods from dual
),B AS (
SELECT LEVEL LV, LEVEL||'상품' RANDOM FROM DUAL CONNECT BY LEVEL<=5
)
SELECT 
    A.SEQ,A.ID,A.TYPE
    ,CASE 
    WHEN LV=1 THEN A.GOODS
    ELSE B.RANDOM
    END GOODS
FROM A,B
WHERE 1=1
    AND B.LV<=DECODE(TYPE,'A',1,'B',5)
ORDER BY SEQ,TYPE,LV

WITH data_t AS
(
SELECT 1 seq, 'AK' id, 'A' type, '갤럭시' goods FROM dual
UNION ALL SELECT 2, 'PS', 'B', '아이폰' FROM dual
UNION ALL SELECT 3, 'BE', 'B', '냉장고' FROM dual
)
, code_t AS
(
SELECT 1 lv, '' goods FROM dual
UNION ALL SELECT 2, '텀블러' FROM dual
UNION ALL SELECT 3, '상품권' FROM dual
UNION ALL SELECT 4, 'ㅁㅁㅁ' FROM dual
UNION ALL SELECT 5, 'ㄷㄷㄷ' FROM dual
)
SELECT ROW_NUMBER() OVER(ORDER BY a.seq, b.lv) rn
     , a.seq
     , a.id
     , a.type
     , b.lv
     , NVL(b.goods, a.goods) goods
  FROM data_t a
     , code_t b
 WHERE b.lv <= DECODE(a.type, 'B', 5, 1)
;

WITH data_t AS
(
SELECT 1 seq, 'AK' id, 'A' good_type, '갤럭시' goods FROM dual
UNION ALL SELECT 2, 'PS', 'B', '아이폰' FROM dual
UNION ALL SELECT 3, 'BE', 'B', '냉장고' FROM dual
)
, code_t AS
(
SELECT 1 lv,'A' AS good_type, '' goods FROM dual
UNION ALL SELECT 1,'B', '' FROM dual
UNION ALL SELECT 2,'B', '텀블러' FROM dual
UNION ALL SELECT 3,'B', '상품권' FROM dual
UNION ALL SELECT 4,'B', 'ㅁㅁㅁ' FROM dual
UNION ALL SELECT 5,'B', 'ㄷㄷㄷ' FROM dual
)
SELECT seq, ID, b.good_type, nvl(b.goods,a.goods) AS goods
FROM data_t a
LEFT OUTER JOIN code_t b ON a.good_type = b.good_type 
ORDER BY seq, lv