select
    e1.EMP_CODE,
    e1.EMP_NAME,
    d.DEPT_CODE,
    DEPT_NAME
from tbl_dept as d
left outer join tbl_employees as e1
on d.dept_code=e1.dept_code
union 
select
    e2.EMP_CODE,
    e2.EMP_NAME,
    d.DEPT_CODE,
    DEPT_NAME
from tbl_dept as d
right outer join tbl_employees as e2
on d.dept_code=e2.dept_code

order by e1.emp_code,d.dept_code;