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.DEPT_CODE = DEP.DEPT_CODE
ORDER BY
EMP.EMP_CODE ASC,
DEP.DEPT_CODE ASC;