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.