\listfiles
\documentclass{jarticle}
\usepackage{multirow}

\begin{document}

\begin{tabular}{ |c|c|p{5em}|c|}
\hline
\multirow{3}{5em}{\hfill\parbox{3em}{ABC DEF}\hfill}& G &  &   \\ \cline{2-4}
                                  & H &  &   \\ \cline{2-4}
                                  & I   &  &   \\
\hline
\end{tabular}

\medskip

\begin{tabular}{ |c|c|p{5em}|c|}
\hline
\multirow{3}{10em}{\hfill\parbox{8em}{ABCDEFGH IJKLMNOPQRSTU}\hfill}& G &  &   \\ \cline{2-4}
                                  & H &  &   \\ \cline{2-4}
                                  & I   &  &   \\
\hline
\end{tabular}

\end{document}
