SELECT 
EMP.EMP_CODE,
EMP.EMP_NAME,
DEP.DEPT_CODE,
DEP.DEPT_NAME
FROM TBL_EMPLOYEES AS EMP

FULL OUTER JOIN TBL_DEPT AS DEP
ON EMP.EMP_CODE = DEP.DEPT_CODE

ORDER BY
EMP.EMP_CODE ASC,
DEP.DEPT_CODE;