SELECT
    e.EMP_CODE,
    e.EMP_NAME,
    d.DEPT_CODE	,
    d.DEPT_NAME
FROM
    TBL_EMPLOYEES e
LEFT JOIN
    TBL_DEPT d ON e.DEPT_CODE = d.DEPT_CODE

UNION ALL

SELECT
    e.EMP_CODE,
    e.EMP_NAME,
    d.DEPT_CODE,
    d.DEPT_NAME
FROM
    TBL_DEPT d
LEFT JOIN
    TBL_EMPLOYEES e ON e.DEPT_CODE = d.DEPT_CODE
WHERE
    e.DEPT_CODE IS NULL
ORDER BY
    e.EMP_CODE ASC,
    d.DEPT_CODE ASC;