select ownerid,max(jk),max(bz)
from
(select yearnum,ownerid,max(jk) jk,MAX(owe) owe,'0' bz from owereportmx where yearnum>'2007-2008' and jk<>0 group by yearnum,ownerid
union all
select yearnum,ownerid,0 jk,owe,'1' bz from owereportmx where yearnum='2007-2008' and owe<>0) a
group by ownerid
having MAX(jk)<>0 and max(bz)='1'
from
(select yearnum,ownerid,max(jk) jk,MAX(owe) owe,'0' bz from owereportmx where yearnum>'2007-2008' and jk<>0 group by yearnum,ownerid
union all
select yearnum,ownerid,0 jk,owe,'1' bz from owereportmx where yearnum='2007-2008' and owe<>0) a
group by ownerid
having MAX(jk)<>0 and max(bz)='1'