Plants utilise Oxygen both during day as well as night for respiration. During the day the plants photosynthesise. In photosynthesis process plants use Carbon dioxide from the atmosphere. Oxygen is a byproduct of photosynthesis. Plants don't need so much oxygen for respiration.
They use some of it and release the remaining which animals use for their respiration. So you can say that plants take in carbon dioxide and give out oxygen during the day. At night plants cannot do photosynthesis because there is no light. But they continue to respire for which they take in oxygen and give out carbon dioxide however Oxygen produced during photosynthesis is much more than that utilised during respiration so over all plants give more Oxygen than they consume.