WITH test AS
(
    SELECT '2019' 년도, '총무' 부서, '홍길동' 이름, '100' 월급, '50' 월급2, '30' 월급3 FROM dual
    UNION ALL
    SELECT '2019', '인사', '이순신', '110', '40', '30' FROM dual
    UNION ALL
    SELECT '2019', '총무', '유관순', '110', '50', '20' FROM dual
    UNION ALL
    SELECT '2019', '인사', '안중근', '130', '50', '20' FROM dual
)
SELECT
    년도
    , 부서
    , SUM(월급 + 월급2 + 월급3) AS 월급
FROM test
GROUP BY 년도, 부서
;

WITH T1(YEAR,DEPT,NM,SA1,SA2,SA3) AS
(
    SELECT '2019', '총무', '홍길동', '100', '50', '30' FROM dual
    UNION ALL
    SELECT '2019', '인사', '이순신', '110', '40', '30' FROM dual
    UNION ALL
    SELECT '2019', '총무', '유관순', '110', '50', '20' FROM dual
    UNION ALL
    SELECT '2019', '인사', '안중근', '130', '50', '20' FROM dual
)
    SELECT YEAR, DEPT, Sum(SA1+SA2+SA3) TOTSAL
      FROM T1
    GROUP BY YEAR,ROLLUP(DEPT)
    HAVING GROUPING_ID(DEPT)!=1;

SELECT 년도
             , 부서
             , NVL(SUM(월급  ), 0 )
             + NVL(SUM(월급2), 0 )
             + NVL(SUM(월급3), 0 ) AS 월급
FROM t
GROUP BY 년도, 부서