Temp tables are not dropped automatically at the end of a query, only when the current connection to the DB is dropped or you explicitly delete them with DROP TABLE #columntable
Either test for the existence of the table at the start of the query or alwayas delete it at the end (preferably both)
EDIT: As Matrin said in his comment, this is actually a parse error. You get the same error if you only parse the SQL as when you execute it.
To test that out I split up your query and tried:
if exists (select 1 from emp where id = 6)
create table #columntable (newcolumns varchar(100))
GO
if not exists (select 1 from emp where id = 6)
create table #columntable (oldcolumns varchar(100))
GO
The parser is happy with that. Interestingly if you change to using non-temp tables the original query parses fine (I realise the problems that would create, I was just interested to find out why the query would not parse).
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