This question is from a Korean book called IQ festival Practical Mensa IQ test and the book does not have answers.
I'm pretty sure the answer is
Different from GileBrt's answer, Imagine each column representing 3 three-dimensional jars
The first row will give a point of view if we look from above (from the mouth of the jar), the dark part is the inside of the jars
The second row will give a point of view if we look from the side
The third row, I think it should give a point of view if we look from the bottom, so the answer is D