먼저 CODE (공통코드) 테이블과 AHST (계좌테이블)   의 조인조건이 AND C0.CD_03   = A0.ORG_NO  하나밖에 없는데 이거 정확한지 확인을 먼저해야 할 것 같은데요?

원하시는 결과를 보면

1) 100사업장에서 2개의 로우가 나오길 원하나 쿼리 결과에 4개가 나오는 이유는 기관코드 90000이 CODE에 2개, AHST에 2개이므로 4개가 나올 수 밖에 없습니다.

2) 300 사업장의 경우에도 5개의 로우가 나오길 원하나 쿼리 결과는 7개로 2개가 더 나오는 이유는 기관코드 95000 이 CODE에 2개, AHST에 2개로 4개가 나오기 때문입니다.

테이블간 RELATION에 대해 다시 확인하셔야 할 듯요

WITH code(dept, h_code, d_code, n_code, cd_01, cd_02, cd_03) AS
(
SELECT '100', 'BANK', '10', '보증금(아파트)', '004', '11111', '90000' FROM dual UNION ALL
SELECT '100', 'BANK', '20', '임대료(아파트)', '004', '11111', '90000' FROM dual UNION ALL
SELECT '200', 'BANK', '10', '보증금(아파트)', '081', '22222', '91000' FROM dual UNION ALL
SELECT '200', 'BANK', '20', '임대료(아파트)', '081', '33333', '92000' FROM dual UNION ALL
SELECT '300', 'BANK', '10', '보증금(아파트)', '004', '44444', '93000' FROM dual UNION ALL
SELECT '300', 'BANK', '11', '보증금(상가)'  , '004', '55555', '94000' FROM dual UNION ALL
SELECT '300', 'BANK', '20', '임대료(아파트)', '004', '66666', '95000' FROM dual UNION ALL
SELECT '300', 'BANK', '21', '임대료(상가)'  , '004', '66666', '95000' FROM dual UNION ALL
SELECT '300', 'BANK', '90', '보증보험료'    , '003', '77777', '96000' FROM dual
)
, ahst(org_no, tr_il, tr_no, acct, amt) AS
(
SELECT '90000', '20190101', '001', '10010', 10000 FROM dual UNION ALL
SELECT '90000', '20190501', '002', '10010',   100 FROM dual UNION ALL
SELECT '91000', '20190501', '003', '10020',  5000 FROM dual UNION ALL
SELECT '91000', '20190510', '004', '10200',  6000 FROM dual UNION ALL
SELECT '92000', '20190601', '005', '10030',   500 FROM dual UNION ALL
SELECT '93000', '20190901', '006', '10040', 20000 FROM dual UNION ALL
SELECT '94000', '20190910', '007', '10050', 50000 FROM dual UNION ALL
SELECT '95000', '20191001', '008', '10060',  1000 FROM dual UNION ALL
SELECT '95000', '20191001', '009', '10070',  2000 FROM dual UNION ALL
SELECT '96000', '20191001', '010', '10080',  3000 FROM dual
)
, ctr(dept, ky_no, ky_nm, acct_bjk, acct_bh) AS
(
SELECT '100', '101', '김씨' , '10010', ''      FROM dual UNION ALL
SELECT '100', '102', '이씨' , '10100', ''      FROM dual UNION ALL
SELECT '200', '201', '안씨' , '10020', ''      FROM dual UNION ALL
SELECT '200', '202', '성씨' , '10200', ''      FROM dual UNION ALL
SELECT '300', '301', '정씨' , '10040', '10080' FROM dual UNION ALL
SELECT '300', '302', '상가A', '10050', ''      FROM dual UNION ALL
SELECT '300', '303', '상가B', '10300', ''      FROM dual
)
, leasing(dept, ky_no, ky_nm, acct_idr) AS
(
SELECT '100', '101', '김씨' , '10010' FROM dual UNION ALL
SELECT '100', '102', '이씨' , '10100' FROM dual UNION ALL
SELECT '200', '201', '안씨' , '10030' FROM dual UNION ALL
SELECT '200', '202', '성씨' , '10600' FROM dual UNION ALL
SELECT '300', '301', '정씨' , '10060' FROM dual UNION ALL
SELECT '300', '302', '상가A', '10070' FROM dual
)
SELECT c.dept     "사업장"
     , COALESCE(t1.ky_no, l1.ky_no, t2.ky_no)    "계약번호"
     , COALESCE(t1.ky_nm, l1.ky_nm, t2.ky_nm)    "계약자"
     , a.org_no   "기관코드"
     , a.tr_il    "입금일"
     , a.tr_no    "입금코드"
     , a.amt      "입금액"
     , c.n_code   "계좌종류"
     , c.d_code   "계좌코드(생략가능)"
     , c.cd_02    "모계좌"
     , t1.acct_bjk "보증금 가상계좌"
     , l1.acct_idr "임대료 가상계좌"
     , t2.acct_bh  "보증보험 가상계좌"
  FROM (SELECT dept, h_code, d_code, n_code, cd_01, cd_02, cd_03
             , ROW_NUMBER() OVER(PARTITION BY cd_03 ORDER BY d_code) rn
          FROM code
         WHERE h_code = 'BANK'
           AND d_code IN ('10','11','20','21','90')
        ) c
 INNER JOIN
       (SELECT org_no, tr_il, tr_no, acct, amt
             , ROW_NUMBER() OVER(PARTITION BY org_no ORDER BY tr_no) rn
          FROM ahst
        ) a
    ON c.cd_03 = a.org_no
   AND c.rn = a.rn
  LEFT OUTER JOIN ctr t1
    ON a.acct = t1.acct_bjk
   AND c.d_code IN ('10', '11')
  LEFT OUTER JOIN ctr t2
    ON a.acct = t2.acct_bh
   AND c.d_code IN ('90')
  LEFT OUTER JOIN leasing l1
    ON a.acct = l1.acct_idr
   AND c.d_code IN ('20', '21')
 ORDER BY 사업장, 계약번호, 입금코드
;