WITH T1 AS(
    SELECT
        EMP_CODE,
        EMP_NAME,
        TBL_DEPT.DEPT_CODE,
        DEPT_NAME
    FROM
        TBL_EMPLOYEES
        LEFT JOIN
            TBL_DEPT ON TBL_DEPT.DEPT_CODE = TBL_EMPLOYEES.DEPT_CODE
), T2 AS(
    SELECT
        EMP_CODE,
        EMP_NAME,
        TBL_DEPT.DEPT_CODE,
        DEPT_NAME
    FROM
        TBL_DEPT
        LEFT JOIN
            TBL_EMPLOYEES ON TBL_DEPT.DEPT_CODE = TBL_EMPLOYEES.DEPT_CODE
    WHERE
        TBL_EMPLOYEES.EMP_CODE IS NULL
)
SELECT
    *
FROM
    T1
UNION ALL
SELECT
    *
FROM
    T2
ORDER BY
    EMP_CODE ASC,
    DEPT_CODE ASC