SELECT
    EMP.EMP_CODE,
    EMP.EMP_NAME,
    DEPT.DEPT_CODE,
    DEPT.DEPT_NAME
FROM
    TBL_EMPLOYEES AS EMP
FULL OUTER JOIN
    TBL_DEPT AS DEPT
ON  EMP.DEPT_CODE = DEPT.DEPT_CODE
ORDER BY
    EMP_CODE,
    EMP.DEPT_CODE