CREATE TABLE #TMP
(
	NM		VARCHAR(50)
,	TY		VARCHAR(20)
,	TM		DATETIME
)

INSERT INTO #TMP VALUES('김개똥','출근',GETDATE())
INSERT INTO #TMP VALUES('김개똥','퇴근',GETDATE())
INSERT INTO #TMP VALUES('김개똥','조퇴',GETDATE())

SELECT * FROM #TMP

SELECT NM
,MIN(CASE WHEN TY = '출근' THEN TM END) 출근
,MAX(CASE WHEN TY = '퇴근' THEN TM END) 퇴근
,MAX(CASE WHEN TY = '조퇴' THEN TM END) 조퇴
--,MIN(CASE WHEN TY = '출근' AND 정해진출근시간 - 현재출근시간 THEN TM END) 지각
  FROM #TMP
GROUP BY NM