CTE 재귀쿼리 이용하시면 됩니다..

하기 쿼리 참고하세요..

---쿼리시작---

;with tblA(Key2,Name,HP,사용가능쿠폰) As

(

      Select 1,'홍길동','010-0000-0001',10 Union All

      Select 2,'김춘수','010-0000-0002',5  Union All

      Select 3,'광개토','010-0000-0003',10 Union All

      Select 4,'이순신','010-0000-0004',20 Union All

      Select 5,'김장군','010-0000-0005',30

)

,tblB(Key2,Name,HP,사용가능쿠폰,seq) As

(

      Select

             a.Key2

            ,a.Name

            ,a.HP

            ,a.사용가능쿠폰

            ,1 As seq

        From tblA a

   Union All

      Select

             a.Key2

            ,a.Name

            ,a.HP

            ,a.사용가능쿠폰

            ,a.seq + 1 As seq

        From tblB a

       Where a.seq < a.사용가능쿠폰   

)

      Select

             a.Key2

            ,a.Name

            ,a.사용가능쿠폰

,a.seq

        From tblB a

    Order By a.Key2 Asc

            ,a.Name Asc

,a.seq Asc

;with cteTable (cNo, cName, cPhone, cCount) as (
	select 1,N'홍길동','010-0000-0001',10 union all
	select 2,N'김춘수','010-0000-0002',05 union all
	select 3,N'광개토','010-0000-0003',10 union all
	select 4,N'이순신','010-0000-0004',20 union all
	select 5,N'김장군','010-0000-0005',30
)
select	a.*
from	cteTable as a
		cross apply (
			select	top (a.cCount) 1 as tmp
			from	master.dbo.spt_values
		) as b
go