IF EXISTS (SELECT 1 FROM SYSOBJECTS WHERE name = 'tba')
BEGIN
    DROP TABLE tba
END
GO
CREATE TABLE tba
(
    no INT,
    sno VARCHAR(10),
    ino VARCHAR(10),
    useid VARCHAR(10)
)
GO
INSERT INTO tba
SELECT 11, '111-1', '11-1', 'xxx' UNION
SELECT 11, '111-2', '11-2', 'yyy' UNION
SELECT 12, '112-1', '12-1', 'jjj' UNION
SELECT 12, '112-2', '12-2', 'kkk' UNION
SELECT 12, '112-3', '12-3', 'uuu'

SELECT * FROM tba AS T
WHERE (SELECT COUNT(1) FROM tba WHERE t.no = no AND sno > t.sno) < 1

no    sno    ino    useid
11    111-2    11-2    yyy
12    112-3    12-3    uuu