WITH t AS
(
SELECT '박지성' gb,  'AAA
BBB' rk FROM dual
UNION ALL SELECT '손흥민', 'SSS
BBB
CCC' FROM dual
)
SELECT gb
     , lv
     , REGEXP_SUBSTR(rk, '.+', 1, lv) x
  FROM t
     , (SELECT LEVEL lv FROM dual CONNECT BY LEVEL <= 9)
 WHERE lv <= REGEXP_COUNT(rk, '.+')
 ORDER BY gb, lv
;