IF GT_EXCEL[] IS INITIAL. MESSAGE S000(SU) WITH '해당 데이터를 업로드 하지 못했습니다'. EXIT. ENDIF.
SORT GT_EXCEL BY ROW COL.
LOOP AT GT_EXCEL. LV_INDEX = ( GT_EXCEL-COL ). ASSIGN COMPONENT LV_INDEX OF STRUCTURE GT_EXCD TO <FS>. MOVE GT_EXCEL-VALUE TO <FS>. AT END OF ROW. APPEND GT_EXCD. CLEAR GT_EXCD. ENDAT. ENDLOOP.
DATA : LV_SCOL TYPE I VALUE 1,
LV_ECOL TYPE I VALUE 6,
LV_SROW TYPE I VALUE 3,
LV_EROW TYPE I VALUE 1000.
CALL FUNCTION 'ALSM_EXCEL_TO_INTERNAL_TABLE'
EXPORTING
FILENAME = P_FNAME
I_BEGIN_COL = LV_SCOL
I_BEGIN_ROW = LV_SROW
I_END_COL = LV_ECOL
I_END_ROW = LV_EROW
TABLES
INTERN = GT_EXCEL
EXCEPTIONS
INCONSISTENT_PARAMETERS = 1
UPLOAD_OLE = 2
OTHERS = 3.
IF SY-SUBRC <> 0.
ENDIF.
IF GT_EXCEL[] IS INITIAL.
MESSAGE S000(SU) WITH '해당 데이터를 업로드 하지 못했습니다'.
EXIT.
ENDIF.
SORT GT_EXCEL BY ROW COL.
LOOP AT GT_EXCEL.
LV_INDEX = ( GT_EXCEL-COL ).
ASSIGN COMPONENT LV_INDEX OF STRUCTURE GT_EXCD TO <FS>.
MOVE GT_EXCEL-VALUE TO <FS>.
AT END OF ROW.
APPEND GT_EXCD.
CLEAR GT_EXCD.
ENDAT.
ENDLOOP.
이렇게 해보세요.