Один вариант будет использовать sign(amount-10)
против sign(amount)
логики как
SELECT q.users
FROM
(
with tab(users, transaction_date,amount) as
(
select 1,date'2018-11-24',8 union all
select 1,date'2018-11-24',18 union all
select 2,date'2018-10-24',13 union all
select 3,date'2018-11-24',18 union all
select 3,date'2018-10-24',28 union all
select 3,date'2018-09-24', 3 union all
select 4,date'2018-10-24',28
)
SELECT users, to_char(transaction_date, 'YYYY-MM') as month,
sum(sign(amount-10)) as cnt1,
sum(sign(amount)) as cnt2
FROM tab t
GROUP BY users, month
) q
GROUP BY q.users
HAVING sum(q.cnt1) = sum(q.cnt2)
GROUP BY q.users
users
-----
2
4
Rextester Demo