소스가 잘 못되었습니다.

다음과 같이 수정합니다.

REPORT  z05_013.
TYPES: BEGIN OF line,
  col1   TYPE char3,
  col2    TYPE i,
 END OF line.

DATA itab TYPE STANDARD TABLE OF line .
DATA l_idx TYPE i.

PERFORM fill CHANGING itab.

PERFORM out  USING    itab.

FORM fill CHANGING f_itab LIKE itab.

  DATA f_line LIKE LINE OF itab.

  DO 5 TIMES.
    l_idx = sy-index MOD 2.

    IF l_idx = 0.
      f_line-col1 = 'KIM'.
      f_line-col2 = sy-index.
      APPEND f_line TO f_itab.
    ELSE.
      f_line-col1 = 'LEE'.
      f_line-col2 = sy-index.
      APPEND f_line TO f_itab.
    ENDIF.
  ENDDO.

ENDFORM.                    "fill

FORM out USING value(f_itab)

LIKE itab.

  DATA f_line LIKE LINE OF f_itab.

  LOOP AT f_itab INTO f_line.

    WRITE: / f_line-col1, f_line-col2.

  ENDLOOP.

ENDFORM.                    "out