Using EXECUTE IMMEDIATE inside PL\SQL Block Using EXECUTE IMMEDIATE inside PL\SQL block makes the whole block commit immediately.

begin 

INSERT INTO Customer ( GUID, STATUS, NAME) VALUES (1,1,'xx');

EXECUTE IMMEDIATE 'CREATE TABLE Shop
(
  GUID         NUMBER(16),
  STATUS       NUMBER(1),
  NAME         VARCHAR2(50 BYTE),
)
LOGGING 
NOCOMPRESS 
NOCACHE
NOPARALLEL
MONITORING';

DBMS_OUTPUT.PUT_LINE('DONE:'); 

EXCEPTION  -- exception handlers begin 
  WHEN OTHERS THEN  -- handles all other errors 
  DBMS_OUTPUT.PUT_LINE('Error occured, rollback...'); 

 ROLLBACK;
end; 


As you realized I do not even use COMMIT. About above code,

"Insert into" statement works, but "create table" statement throws exception because there is already a table with the same name in the database.

Both I did not have any commit statement and code block fell exception and rolled back when I looked at the database I saw that insert had worked and there was a new row. It was expected that it should not have been there because there is no commit and also rollback worked..

How can I make rollback when exception occurs.
In Oracle when you create a table or execute an alter statement there is an implied commit. You may want to create the table in a separate function returning a boolean value with "PRAGMA AUTONOMOUS_TRANSACTION"  then the calling procedure would get a true/false response as to whether or not the table was created. you will then be able to commit or rollback your insert.