컬럼 타이틀과 개수를 가변으로 하려면 SQL 만으로는 불가능합니다.
동적쿼리로 구현하셔야 합니다.
동적쿼리는 SQL 영역이 아닌 프로그램 영역입니다.
아래 쿼리는 원하는 형태와는 조금 다른 형태의 결과를 도출하는 정적쿼리 구문입니다.
참고하세요.

WITH t1 AS
(
SELECT 1000 artc_cd, '202201' evly_yymm, 1 rgst_seq, '부서코드' head_nm
UNION ALL SELECT 1000, '202201', 2, '서비스만족도점수'
UNION ALL SELECT 1000, '202201', 3, '고객응대점수'
UNION ALL SELECT 2000, '202201', 1, '계약번호'
UNION ALL SELECT 2000, '202201', 2, '설치일자'
UNION ALL SELECT 2000, '202201', 3, '제품번호'
UNION ALL SELECT 1000, '202202', 1, '사원번호'
UNION ALL SELECT 1000, '202202', 3, '배출점수'
UNION ALL SELECT 2000, '202202', 1, '부서코드'
UNION ALL SELECT 2000, '202202', 2, '사원번호'
UNION ALL SELECT 2000, '202202', 3, '판매실적건수'
UNION ALL SELECT 2000, '202202', 4, '서비스만족도점수'
UNION ALL SELECT 3000, '202202', 1, '사원번호'
UNION ALL SELECT 3000, '202202', 2, '인정건수'
)
, t2 AS
(
SELECT 1000 artc_cd, '202201' evly_yymm, 5 rgst_seq, 'A1' aply_val1, '80' aply_val2, '40' aply_val3, null aply_val4, null aply_val5, null aply_val6
UNION ALL SELECT 1000, '202201',  6, 'B1'       , '70'      , '70'   , null, null, null
UNION ALL SELECT 2000, '202201',  7, '202201_01', '20220110', 'A3456', null, null, null
UNION ALL SELECT 2000, '202201',  8, '202201_02', '20220120', 'B1234', null, null, null
UNION ALL SELECT 1000, '202202',  9, '100001'   , null      , '40'   , null, null, null
UNION ALL SELECT 1000, '202202', 10, '100002'   , null      , '60'   , null, null, null
UNION ALL SELECT 1000, '202202', 11, '100003'   , null      , '90'   , null, null, null
UNION ALL SELECT 2000, '202202', 12, 'A1'       , '100001'  , '200'  , '90', null, null
UNION ALL SELECT 2000, '202202', 13, 'A1'       , '100002'  , '150'  , '85', null, null
UNION ALL SELECT 3000, '202202', 14, '100001'   , '20'      , NULL   , null, null, null
)
, copy_t AS
(
SELECT 1 seq
UNION ALL SELECT 2
UNION ALL SELECT 3
UNION ALL SELECT 4
UNION ALL SELECT 5
UNION ALL SELECT 6
UNION ALL SELECT 7
UNION ALL SELECT 8
UNION ALL SELECT 9
)
SELECT artc_cd
     , evly_yymm
     , rgst_seq
     , MIN(CASE rn WHEN 1 THEN v END) v1
     , MIN(CASE rn WHEN 2 THEN v END) v2
     , MIN(CASE rn WHEN 3 THEN v END) v3
     , MIN(CASE rn WHEN 4 THEN v END) v4
     , MIN(CASE rn WHEN 5 THEN v END) v5
     , MIN(CASE rn WHEN 6 THEN v END) v6
  FROM (SELECT a.artc_cd
             , a.evly_yymm
             , 0 rgst_seq
             , ROW_NUMBER() OVER(ORDER BY a.rgst_seq) rn
             , head_nm v
          FROM t1 a
         WHERE a.artc_cd   = 1000
           AND a.evly_yymm = '202202'
         UNION ALL
        SELECT artc_cd
             , evly_yymm
             , rgst_seq
             , DENSE_RANK() OVER(ORDER BY seq) rn
             , v
          FROM (SELECT a.artc_cd
                     , a.evly_yymm
                     , b.seq
                     , a.rgst_seq
                     , CAST(
                       CASE b.seq
                       WHEN 1 THEN a.aply_val1
                       WHEN 2 THEN a.aply_val2
                       WHEN 3 THEN a.aply_val3
                       WHEN 4 THEN a.aply_val4
                       WHEN 5 THEN a.aply_val5
                       WHEN 6 THEN a.aply_val6
                        END
                       AS VARCHAR(99)) v
                  FROM t2 a
                 CROSS JOIN (SELECT seq FROM copy_t WHERE seq <= 6) b
                 WHERE a.artc_cd   = 1000
                   AND a.evly_yymm = '202202'
                ) a
         WHERE v IS NOT NULL
        ) a
 GROUP BY artc_cd, evly_yymm, rgst_seq
;

도움이 많이 되었습니다.

감사합니다.