with temp as(
select '100280' empid,1 A,'EL' B,25729 C,'IN' D from dual
union all
select '100280' empid,1 A,'EL' B,25729 C,'OUT' D from dual
union all
select '100380' empid,1 A,'EL' B,22613 C,'OUT' D from dual
union all
select '100380' empid,1 A,'EL' B,733 C,'IN' D from dual
union all
select '100489' empid,1 A,'EL' B,28606 C,'OUT' D from dual
union all
select '100489' empid,1 A,'EL' B,20843 C,'IN' D from dual
)
select empid,A,B,C,D from temp t3 where t3.empid in (
select t1.empid from temp t1,temp t2 where t1.empid = t2.empid and t1.D = 'IN' and t2.D = 'OUT' and t1.C < t2.C
) order by empid,D desc

------解决方案--------------------
SQL code
--试一下
with tt as(
  select '100280' col1, 1 col2, 'EL' col3, 25729 col4,'IN'  state, date'2010-01-01' time from dual union all
  select '100280' col1, 1 col2, 'EL' col3, 25729 col4,'OUT' state, date'2010-01-03' time from dual union all
  select '100380' col1, 1 col2, 'EL' col3, 22613 col4,'OUT' state, date'2010-01-04' time from dual union all
  select '100380' col1, 1 col2, 'EL' col3, 733   col4,'IN'  state, date'2010-01-05' time from dual union all
  select '100489' col1, 1 col2, 'EL' col3, 28606 col4,'OUT' state, date'2010-01-06' time from dual union all
  select '100489' col1, 1 col2, 'EL' col3, 20843 col4,'IN'  state, date'2010-01-07' time from dual)
SELECT *
  FROM (SELECT tt.* FROM tt ORDER BY TIME)
 WHERE NOT (LEVEL = 1 AND connect_by_isleaf = 1)
 START WITH TIME = (SELECT MIN(TIME) FROM test WHERE state = 'OUT')
CONNECT BY PRIOR TIME < TIME AND
           PRIOR decode(state, 'OUT', 1, -1) = -1 * decode(state, 'OUT', 1, -1) AND
           PRIOR col1 = col1 AND
           PRIOR col2 = col2 AND
           PRIOR col3 = col3 AND
           PRIOR col4 <> col4